Re8iStered Charlty Number 1202418
Yorda Adventures tharltable Incorpordted Or8anlsation
Report of the Trustees and
Unaudited Flnanclal Statements
For the year endèd
31 March 2024

Yorda Adventures Charltable Intorporated Organlsatlon
Contents of the Nnanclal Statements
For the year ended 31 March 2024
Charity inform*ion
Report of the Trustee5
Report of the Independent Examiner
Statement of Flnanclal Activltles
Statement of Financial position
Note5 to the financlal statements

Yorda Adventures Charitable Inc0￿0rdted Oryanlsation
Chrfty InfornwtloTr
Twgtee&'
Alice Howard (Chair)
A1150n Sortleet
Dr Barry Sta
Mithael Swordy
Michelle Tomlin50n
Chiel Executive Ollker
Lgura Smyth
Charlty Number
1202418
Rezistsred office
Yorda Playhouse
Devon Way
Chessington
i(r9 2RJ
Independent Examiner
Alec Bee50n
Q3The Square
Randalls Way
Leatherhead
KT22 7TW
RecNltmentand Tr•h￿nI of Trustees
Trustees are competent persons who throu8h residence. occupatlon or employment, or otherwise. have
spedalist knowled8e of an area of expertise of benefit to the Charity.
Most trustees, on appointmenL are already familiar with the prattlol work of the Charity.
A Trustee Induttion Pack Is in operation whith includes copies of the last publlshed financial ststements
of the charity, its most r￿ent mana8ement accounts. a statement of trusteeg responslbllitie5 and
8uidance on the requlrements of The Chartty Commission.

Yarda Adventures Charftaljle In¢orporatsd Or8anlsatlon
Report of the Trustees
The year under revlew represents Yorda'5 flrst fvll year as a charity. Yorda was 3 Community Interest
Company prior to its reglstratlon as a charlty on 21 March 2023.
This rÈpDrt technically covers the ￿e1ve months from l Aprfl Z023 to 31 March 2024 buL because these
are the first financial statements to be prodU￿d Sift￿ Yorda became a charity. it is worth refiecting on
the reasons why and how it has tran51tloned from Its former 5tatU5 as a Community Interest Company.
Purpose ofthe Charlty
The purpose Dfyorda as a chartty remainsthe as it was when It was 8 community interest company
namety, to Ènhancè the liv￿ of children and young people with reaming andlor physical dtsabi￿tIes by
the provi5i4)n of recreational attlvlties and support fo¥ their parents. famllles and rdrers from premises in
the London 8orou8h ot Kingston Upon Thames.
TransltSon from Communlty Interest Conyany to Charltable Incorporated Or£a￿atIOn
The declslon to transltion to a charity was not taken Ilghtty as it was clear from the outset that this would
nece55itate a change in governance arrangements and that there would be a number of adrninistratrve
changes that would haveto be made. The key drlverof the ¢han8e was the wish foryorda to be percelved
corredy by potentlal donors. The con￿pt of the Community 5nterest Company was introduced by
legislation In 2IXIS to recognise a special type of company which exists to benefit the communtty rather
than private sharehoklers. However, Yonla has found a relètively limited understanding amongst
potential donor5 about Its ststus as a not-for-profit or8an15atton. The transition to a charity has remedled
this perception issue aswell as pnwidlng addltlonal benefits in term5 of access toGift Aid and a potentlaHy
wider range of grant givers whom it may approach for funds.
On W March 2023 Yorda adopted the Ch4rityComm15slon model Const￿ut10n fora Foundation Charltable
Incorporated Organisation. Its former directors, including foundFn8 dlrector Laura Smyth resigned, and
were replaced by the current Board of Trustees. Yorda Adventures Community Interest Company was
closed at Companles House on 20 March 2023 and Yorda Adventures Charitsble Incorporated
Organlsatlon was reglstered at the Charities Commission on 21 March 2023.
Publlc Benefit
The Trustees ¢onfirm that they have complied with the duty In Sertion 4 of the Charitie5 Att 2011 to have
regard to the Charity Commission's Beneral guldar)ce on public benefft.

Yorda AdVen￿re$ Charitsble In¢orporated Or8anisatlon
Report of the Trusttt51contlnuedl
Aange of Servkes In the Perfod
Yorda has provided ree￿atIonal artivit￿5 from the Yorda Plavhouse In Chessington throughout the year.
During the school ternis It has run an after-school club to provlde short breaks and play facilitles to
chIld￿n and young people wlth ongoin8 special educational need and dlsabllltles. Typl¢ally, each young
person enJoySng Yord3'5 facilities is supported In thelr play by a desi8nated playworker. AcrivFtles include
playing on specialist equipment includlng a sunken trampoline. swlngs. companion bikes, *nsory lights.
maglc mat and bouncy 5tn￿tUreS. All equlpment and the general environment is designed to provlde a
safer environment forchildren and young people with a wide range of needs. In the School hollday5 it runs
childcare sessH)ns throughout the day for Its cohort of tlient5.
The playhouse 15 also avallable In term time for hire by schools wishin8 to utilise Yorda's speclalist play
faclltties ènd, atthe weekends. for partiès and for Its elients to come and play wlth other family meFnbers.
Yorda regards tts principal achievements as being brlngingenJoyment to its cltents as well as helping them
to enhance thebr emotlonal control and their ability to act illdependently. Its family-based activlties help
to provide support and reduce the Isolation that many parents of such chlldren often experience and to
help enhance the family unit by the wovlslon of sha￿d experierKes for all famlty members to enjoy.
Flnancial Revl
win
The year under ￿VIeW proved to be very challenElng financially. The well publicised cost of Irvin8 crisis
continues to weigh heavily ￿ the budgets of the families and public bodies to whom Yorda provldes
seNice5. The increased deficit In the year15 the consequence of an increase in the c05t base of the charfty
driven largely by inflationary effert5. There was an unprecedentsd level of fundralsing actlvtty towards
the end of the year to provlde much needed Ilquid funds.
Going fi)rward it Is proving necessary for Yorda to Increase the cost of its servlce5 to meet the Increase in
staff costs resulting from the IO% or more increase in National Mlnlmum Wages from April 2LJ24. In
addition. the trusteesare aware that the charws reserves will not be suffiaent on thelr own should there
be an economic shock In the near future.
Reserwes Poll
The trustees believe that the charity must look to Increase its reserve5 In orderto provide a buffer agalnst
ture economic shocks. For the comin8 financial yearthe obJective is for the charity5 charitable attivlties
to be less subsldlsed by charitable donations and to achieve an overdll inflow of funds for the year. It is
intended to secure funds sufficient to establish a reserve Sufficient to meet three months operational
osts by March 2025.
Volunteers
Yorda is enormously grateful to the many volunteers who givè of theirtlme to help It contlnue to provide
its seNices.It is a159 pleasin8 to note the efft)rt5 of a number of companies based In our a￿a who are
helplng u5 in è number of ways on cOrpor￿e responsibility team days. Thank you to ycu all.

Yorda Adventures Charltsble In¢orporatÈd Organisatlon
Report of the Trn￿ Icontinuedl
Fundr•tslnu
The accounts show the debt that Yorda owes to those who contrsbute donations to it. wtthout whom it
would no longer be able operate. In the past year we would Ilke to thank. In partlcular, our patrons. Garry
and Lorralne Woodcock for theircontSnued support, Kingston's Rotsry 8nd Inner Wheel. Surbiton Rotary.
Kingston Nursin8 Association, Mark Nelson and Richard Gooch.
Rlsk Management
Yorda Trustees have a strong rlsk mana8ementculture whlch allows usto dellver our charltable objectives
In a5 saft and effective way 45 posslble. However, we accept that we cannot avoid risks altogether. Its risk
register is a 'living' document, incorpordtlng in time all of our identSfied rlsks, mitigations and action5
lef(her here or through Ilnks to the 4 Separate operdtional risk log51. Responsibility for risk mana8ement
lies with the Trustee Board; thls includes the policies¥ procedures. rlsk appetEte and ensuring staff have a
r15k manogement cutture. The trustees regularly monltor the major rlsks to which ihe charity is exposed,
in particular those related to its charrtablÈ operations and the finances of the charity- Each trustee is
responsible for a different 5ectlon of our risk register and therefore trustees are enBa8ed in ensurlngthat
Systems are in place to rnltlBato its exposure to the major risks facing the charity.
Dveman
The Board ofTrustees
The Board consists of flve trustees and Is chalfed by Alice Howard. None of the trustees are invotved In
the operatlons of the charity and their role 15 to pro¥lde overslght.
Operdilonal ManJyment
On a day to day basi5 the operations of Yorda are managèd by Laura Smyth, who founded Yorda in 2006.
She is ably supported by Dani Burchell (Project Mana8erl who, tO8ether wlth Laura. has control over the
charitis bank attounts.
Governin8 Document
The char7tyadopted the Charity Commlsslon Model constitution fora Foundation Charltable Incorporated
Or8anlsatlon at the Start of the year as part of its transltlon from a Communlty Interert Company to a
Charity.

Yorda Ad¥entures Charitable Incorporaled Orynisation
Report of the Trustees Icortinuedl
Statement of Responsibilltle5
The Trustees are responsible for preparingthe Annual Report of the Trustees an(J the financlal statements
in accordance with appllcable law and United Kingdom Accounting Standard5 (United KlngdDm Generally
Accepted Accounting Practice).
The law applicableto charltie5 in England and Wales requiresthe Trustee5 to prepare financial statements
for each financlal year which give a true and fair view of the state of affair5 of the Charity and of the
incoming resources and application of resources. including the incorne and expenditure of the Charlty for
that period. In prpparln8 these financial statements, theTrustees are required to..
' select 5Uit3ble actounting pollcles and then apply them consistently
- observe the mèthods and principles in the Charities 50RP IFRS 1021,.
' make judgements and estimates that arè reasonable and prudent-
state whether applicable UK Accounting StandaTds have been followed, subject to any matertal
departure5 disclosed and explained in the financial statements,. and
prepare the financial statÈments on the goin8 concern basls unless it is inappropriate to presume that
the Charity will continue In operatlon.
The Trustees are responsible for keeplng proper accountlng records that disclose with reasonable
accuracy at any time the financSal posStion of the Charity and enable them to ensure that the financial
Statements comply with the Charities Act 2011 and where applicablè, the Charitie5 Act 2022, the Charity
(Accounts and Reports) Regulations 2Q08 and the provisions of the trust deed. They are also regponsible
for safeguarding the assets of the Charity and hence tor taking reasonable step5 for the prevention and
detection of fraud and other irregularities.
The Trustees are re5PDnsible forthe mèinten3nce and integrityof the corpgrate and flnancial information
included on the ChaTItVs webslte. Legislation in the United Kingdom governing the preparation and
dissemination of financial #atements may dlfferfrorn legislation In other jurisdittions
On Behalf of the Board
4o*Y4cd
Alice Howard
Chair

Independent Examlner's Report to the Trustee5 of
Yorda Adventures Charltable Incorporated Organisatlon
I report to the charity trustees on my examination of the accounts of the charity for the period 21 March
2023 to 31 March 2024 which are set out on pa8e5 8 to 15.
Responsibilities and basis ol report
As the charity's trustees you are responsible for the preparation of the attounts in accordance with the
requirements of the Charities Act 20111'the Act'l-
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act
and in carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 1451Sllbl of the Act.
Independont examiner's statement
Since the charity's gross income exceeded £250.000 your examiner must be a member of a body listed in
sedion 145 of the Act. I tonfirm that l am qualified to un(lertake the examination because l am a member
of the Association of Chartered Certified Accounts, which is one of the listed bodies.
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-
accounting records were not kept in respect of the charity as required by section 130 of the Act-
or
the atCOLbnts do not accord with those records- or
3. the accounts do not comply with the applicable requirements concerning the form and content
of accounts set out in the Charitie5 (Accounts and Reports) Regulations 2008 other than anv
requirement that the accounts give a 'true an(1 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 unilerstanding of the account5 to be
reached.
12
Alec Beeson ACCA
Chartered Certified Accountant and Independent Examiner
Q3 The Square
Randalls Way
Leatherhead
K[22 7TW

Yorda Adventures Charftable lftcorporated Organisatlon
Statement of Ananclal Artlvltles
For the Year Ended
31 March 2024
Total
Funds
Total
Funds
Notes
2024
2023
INCOME
Oonations
134,304
120.061
Charitable actlvities
139,308
145,439
Other Income
216
Total
274,021
265,716
EXPENDrruRE ON
5,6,7
Charltable actfvltles
303,896
291,072
Support expenditure
25.595
io.iii
Total
329,191
301,183
Net oufflow of funds
155,170)
(35,467)
Total funds brought foTrward l Aprll
95.520
130,987
Totsl Funds Carrled Forward
40350
95.520

Yorda Adventure$ Charitable Incorporated Organisation
Statement of Financial Position
31 March 2024
31 March
2024
31 March
2023
Notes
Current Assots
Cash at bank
Debtors
45,743
22.875
86,017
33,528
Total Current Assets
68,618
119,545
Creditors
Amounts falling due within one
year
28,268
24,025
Net Current A55ets and Total
Funds
40.350
95,520
These financial statements were approved by the Board on 12 January 2025 and were signed
on its behalf by
Alice Howard
Chalr

Yorda Adventures Charltable Incorporated Organlsatlon
Notes to the Financlal Ststements
31 March 2024
l. Account1￿ policles
Basls of preparation of fina￿141 staternent5
The financial statements have been prepared In accordan￿ with Accountlng and Reportin8 by
Charities: Statement of Recommended practi￿ applicable to charltles preparln8 thelr accounts
in accordance with the Financial Reportlng standard applicable in the UK and Republic of Ireland
(FRS 1021 l°Charities SORP FRS 102"), the Flnanclal Reporting Standard applicable in the United
Kingdom ènd Republic of I￿land IFRS 102), the Charities Act 2011 and where applicable, the
Charities Acl 2022 and UK General￿ Accepted Accounting Practice.
The Charty has applied the provlsions Set out In Charities SORP FRS 102, as published l October
2019, and on that basis does not indude a Statement of Cashflow.
The Charty constitute5 a public benefrt entity as defined by Charltles SORP FRS 102.
The financial statements have been prepared on the hlstorlcal cost basls. as modified by the
revaluation of certain financial assets and liabilities measured at falr value through profit or105S.
The financial statements are prepared in rterling. which is the functional currency of the entity.
Monetary amount in these financial 5tstements are rounded to the nearest pound.
The sl8nificant accounting policies applied In the preparation of these financial statements are
set out below. These policies have been consistently applled to all years presented unless
otherwise ststed.
Income
The charlvs Income Consists of voluntary donation5* grants and rental Income from the provlslon
of play facllltle5 to schools. public bodies and the families of thildren and young people with
multiple learning dlfficulties. All inwme is derived wholly In the UK. Income is recognised In the
financial statements when the tompany is legallv entitled to the Income ènd the amount can be
quantifies with reasonable accuracy. Income is deferred only when the companv hès to fulfil
conditions before becoming entitled to the income.
Grants are recognlsed a5 income at the fair value of the asset recelved or ￿e1vable when there
is a reasonable assurance that the grant conditlons will be met. A grant that specifies
performance conditions Is recognlsed as income when the performance condftions are met and
on a systematic bas15 over the periods in whlch the entity reco8nises the related costs for which
the grant is Intended to compensate.

Yorda Adventures Charftable Incorporated Organlsatlon
Notes to the Flnancial Statements Irontlnued)
31 March 2024
Expendlture
Liabilitie5 are recogni5ed as expenditure as 500n a5 there is a legal or con5truttlve obligation
cornmlttitFg the company to that expendtture. Expenditure is accounted for on an accruals basis
and are allocated to activities on a basls conslstent wlth the use of resources.
C•pltallsatlon and deprethtlon of tangible flxed a55ets
Tanglble assets are inltially recorded at cost and are subsequently stated at cost less any
accumulated depreclation and Impalrment losses.
Depreciatlon
Depreciation 15 calculated 50 as to wrlte off the cost or Valuatlon of an asset, less Its resldual
value, over the useful economic lrfe of that asset as follows:
Fittin&5 fixtures and Èquipment- 20%
If there is an indication that there has been a 5i8nthcant change in depreciatlon rate, useful Ilfe
or residual value of tangible assets, the depreclation is revised prospectively to reflect the new
estimates.
Defined contrlbutlon penslon plans
Contrlbutions to defined contrfbution plans are recognlsed as an expense in the perlod In whlch
the related service Is provided.
Golng concern
The financial statements have been prepared on a golng concern basis as the trustees belleve
that no material uncertainties exlst. The trustees have considered the level of funds held and the
expected level of Income and expenditure for 12 months from the date of authorislng these
financial statements and are confident that the company will contlnue as a 80ing concern.
Judgements in applylng accountln8 pollcie5 arKI key sources of estlmation unortainty
The applicatlon of accounting standards and pollcies requlres the trustees to make estimates and
assumptions about future event5 that dlrettly affect the charlWs reported flnancial condition
and operating performancÈ, The accounting estlmates and assumptions discussed are those the
trustees consider to be most crltlcal to It financlal statements. An accountlng estimate is
considered crTtical if both al the nature of estlmates or assumptions Is material due to the level
of subjectlvlty and Jud8ement Involved, and bl the impact within a reasonable range ofoutcomes
of the estimates and assumptlons Is materlal to the charltls financlal condltlon or operating
performance. Due to the nature of the limlted transactlon5 of the charlty. the trustees conslder
that there are no significant accounting estimate5 and assumptions.
io

Yorda Adventures Charltsble Incorporated Organlsatlon
Notes to the Flnanclal Statements (contlnued)
31 M4r(h 2024
2. Donatlons
2023
Donations
Tax recoverable on Gift Aid
132,044
2,260
120,061
134,304
0,061
3. Charltable Actlvltles
20Z4
2023
Child Play SeThices
Hall Hire
108,943
30,365
122,605
22,835
139,308
145.439
4. Other Income
2024
2023
Interest Receivable
216
5. Charltable Actlvltles Costs
2024
2023
Staff costs
Premlses costs
Fundraising event expenses
Other
191,573
74,881
12,120
25,322
197.102
47,427
12,570
33.973
303.896
291,072
li

Yorda Adventures Charltable Incorporated Organlsatlon
Notes to the Flnanclal Statements (contlnued)
31 Marth 2024
6. Trustees and Key Managernent Remuneratlon
No remuneration or expense5 were pald to trustees appolnted on the transltlon of the
company to a charltable Incorporated organisatlon.
The remuneration of the highest paid employee (recoBnised as the onty key personnel) was
£36,383 in the year ended 31 March 2024 {2023: £36,383).
7. Staff Cosls
2023
Wages and Salaries
Soclal Securty Costs
Defined contributlon penslon costs
179,386
9,720
2,467
185,465
9,478
2,159
191,573
197,102
Avera8e monthly number of employees
24
26
Defined contrlbution pension credltor
200
196
2024
& Debtors
Amounts falllng due vAthln one year
Accounts Receivable
Accrued Income
Glft Aid Recelvable
Prepayments
2023
5.275
14,656
2,261
683
22,875
33,528
33.528
2024
9. Credltors: Amounts falling due wfthln one year
Accruals
Directors, Loan Account
Income in Advance
2013
26,618
17,339
3,918
2,768
24,025
28268
12

Yorda Adventures Chafftable Incorporated Organlsatlon
Notes to the Flnancial Statements Icontlrtued)
31 March 2024
The balance on the Direttors, Loan Account In 2023 related to a loan due to Laura Smyth which
was repaid In full by the wmpany on its transliion to a Charltable Incorporated Qrganisation.
10. Lease Commitment
In June 2021 the charity entered into a ten-year lease on the charity's premlses at an annual rental of
£33,500.
As a result of the break clauses Included in the lease agreement the Trustees have the power to
terminate the lease In June 2026. As such the trustees do not deemls appropriate to recognise
the outstanding lease commltmenL
The outstanding lease payments could however total up to £242375 wlth £33.500 payable
within one year, £134,000 within two to five year5 and £75,375 payable In more than flve years,
time.
IL Comiersion from a CICto a CIO
As a result of the successful application to the Charity Commi5slon on 21 March 2023, the
charity prepares accounts In accordance wtth the Charities SORP FRS 102.
Thp prlor year comparatlves represent the final perlod of account for Yorda Adventures CIC
which have been revlewed and presented in accordance wlth the Charitles SORP FRS 102,
rather than the CompaniÈ5 SORP FRS 102 as prevlously would have been required if the charity
continued as a CIC.
13