Re8lstered Charity Number 1202418
Yorda Adventures Charltable Incorporated Organlsatlon
Report of the Trustees and
Unaudited Flnanclal Statements
For the year ended
31 March 2025

Yorda Adventures Charitable Incorporated Organlsatlon
Contents of the Financial Statements
For the year ended 31 March 2025
Page
Charity informatlon
Report of the Trustees
Report of the Independent Examiner
Statement of Financial Activities
Statement of Financial position
Notes to the financial statement5
8-12

Yorda Adventures Charitsble Incorporated Organisatlon
Charity Information
Trustees:
Alice Howard (Chairl
Alison Sorfleet
Dr Barry Stsrr
Michael Swordy
Michelle Tomlin50n
Chief Executive offlcer
Laura Smyth MBE
Charity Number
1202418
Registered office
Yorda Playhouse
Devon Way
Che55ington
KT9 2f
Independent Examiner
Christopher Hawley
Eighth Floor, 6 New Street Square
New Fetter Lane
London
EC4A 3AQ
R￿rUitment and Tralnlng of Trustees
Trustees are tompetent persons who through residence, occupation or employment, or otherwise,
have specialist knowledge of an area of expertise of benefit to the Charity.
Most trustees, on appointment, are already familiar with the practical work of the Charity.
A Trustee Induction Pack is in operation which incSudes copies of the last published financial
statements of the charity, its most recent management accounts, a Statement of trustees,
responsibilities and guidance on the requirements of The Charity Commission.

Yofda Adventures Charltsble Incorporated Organlsatlon
Report of the Trustees
The year under review represents Yorda's second full year as a charity following its conversion from a
Community Interest Company on 21 March 2023.
Purpose of the Charlty
The purpose of Yorda as a charity remains the Same as it was when it was founded as a community interest
company in 2006. namely* to enhance the lives of children and young people with learning and/or physical
disabilities by the provision of recreational activities and 5UPPOrt for their parents. families and carers
from premises in the London Borough of Kingston Upon Thames.
Public Benefit
The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2011 to have
regard to the Charity Commission's general guldance on public benefit.
Re¢ognltlon of Yorda
The trustee5 are delighted to report that Laurd Smyth was appointed MBE in the 2025 Newyearfs Honours
in recognition of her service5 to children and youn8 people. Thi5 recognition reflects her leadership of
Yorda and the care and dedication of the entlre Yorda team over the past 18 years.
Range of servi￿ in the Perlod
Yorda has provided recreational activlties from the Yorda Playhouse in Chessington throughout the year.
During the school term5 It has run an after-school club to provide short breaks and play facilities to
children and young people with on80ing special educational need and disabilities. Typically, each young
person enjoying YoTda'5 facilities 15 supported in their play by a designated playworker. Activities include
playing on specialist equipment including a sunken trampollne. swings. companion bikes, sensory lights,
magic mat and bouncy structures. All equipment and the general environment Is designed to provide a
safer environment for chlldren and young people with a wide range of needs. In the xhool holidays it runs
chIldca￿ sessions throughout the day for its cohort of cllents.
The playhouse is also available in term time for hire by 5choo15 wishing to utilise Yorda's speciallst plav
facilities and, at the weekends. for parties and for its clients to come and play with otherfamily members.
Yorda regards its principal achievements as being bringing enjoyment to its clients as well as helpingthem
to enhance their emotional control and their ability to act independently. Its family-based activities help
to provide support and reduce the isolation that many parents of such children often experience and to
help enhance the family unit by the provision of shared experiences for all family member5 to enjoy.
Flnan
al Revlew and Pollcles
Once again the year under review proved to be very challenging financially but the trsutees are pleased
to report a small surplus for the period was achieved. The well publicised cost of living crisis continues to
weigh heavily on the budgets of the families and public bodies to whom Yorda provide5 services. It proved
necessary for Yorda to increase the cost of its services to meet this challenge. These increases were kept
as low as possible and were effective in increasing income from charitable activities by 15%.
Donations declined compared with the previous year largely because there was an emer8ency call for
donations in the prior year which was not required this year.

Staff costs were kept under control notwithstanding a IO% increase in the national Minimum Wage
imparting staff costs directly and premises costs benefitted from a significant reduction in rent that was
agreed during the year (see Note 10 below).
Reserves Policy
The trustees contlnue to believe that the charity must look to increase its reserves in order to provide a
buffer against future economic shocks. In the year under review the objertive was for the charIt￿S
charitable activities to be less subsidised by donations and to achbeve an overall inflow of funds for the
year. In the coming year it is intended to secure funds sufficient to establish a reserve sufficient ro meet
three months operational costs by March 2026.
Volunteers
Yorda is enormously grateful to the many volunteers who give of thelrtime to help it continue to provide
its services. It is also pleasing to note the effort5 of a number of companies based in our area who are
helping us in many ways on corporate responsibility team day5. Thank you to you all.
FUl￿raiSIng
The accounts show the debt that Yorda owes to those who contribute donations to it, without whom it
would no longer be able operate. In the past year we would like to thank our patrons, Garry and Lorraine
Woodcock for their continued support, Kingston's Rotary and Inner Wheel, Surbiton Rotary, Kingston
Nurslng Association. Mark Nelson and Richard Gooch.
Risk Management
Yorda Trustees have a strong risk management culture which allows us to deliver our charltable objertives
in as safe and effective way a5 possible. However, we accept that we cannot avoid risks altogether. Its risk
register is a 'li¥ing' document, incorporating in time all of our identified risks, mitigations and actions
(either here or through links to the 4 separate operational risk logs). Responsibility for risk management
lies with the Trustee Board; this includes the policies. procedures, risk appetite and ensuring staff have a
risk management culture. The trustees regulatly monitor the major risks to which the charity is exposed,
in particular those related to its charitable operations and the finances of the charity. Each trustee is
responsible for a different sertion of our risk register and therefore trustees are engaged in ensuring that
systems are in place to mitigate its exposure to the major risks facing the charity.
Governance
The Board of Trustees
The Board consists of five trustees and is chaired by Alice Howard. None of the trustees are involved in
the operations of the charity and thelr role is to provide oversight.
Operational Management
On a day to day basis the operations of Yorda are managed by Laura Smyth, who founded Yorda in 2006.
She 15 ably supported by Dani Burchell IProJect Mana8erl who, together with Laura, has control over the
charitys bank accounts.
Governing Document
The charity adopted the Charty Commission model constitution for a Foundation Charitable Incorporated
Organisation in 2023 when it became a Charity.

Yorda Adventures Charitable Incorporated Or8anisation
Report of the Trustees Icontlnued)
ststement of Responslbllltles
The Trustees are responsible for preparingthe Annual Report of the Trustees and the financlal statement5
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The law applKable to charities lft England and Wales 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 thÈ
incoming resources and application of resources. including the income and expendlture of the Charity for
that period. In preparing these financial 5tstements, the Trustees are required to:
select sultable account5￿ policles and then apply them consistentlv..
. observe the methods and principles in the Charitles SORP (FRS 1021:
- make judgements and estimates that are reasonable and pruden¢.
state whether applicable UK Accountlng Standards have been followed, subject to any material
departures disclosed and explained in the financial statements- and
prepare the financial statements on the going con￿rn ba515 unle55 it is inappropriate to presume that
the Charity will continue in operation.
The Trustees are responsible for keeping proper accountin8 records that distlose with reasonable
accuracy at any time the financial position of the Charlty and enable them to ensure that the financial
statements comply with the Charities Act 2011 and where applicable, the Charities Act 2022. the Charity
(Accounts and Report51 Regulations 2008 and the provisions of the trust deed. They are also responsible
for safeguar¢Jing the assets of the Charity and hence for taking ￿asOnable steps for the prevention and
detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the ChariW5 website. Legislation in the United Kin8dom 8overning the preparation and
dissemination of financial statements may differ from leglslation in oiher jurisdictions
On Behalf of the Board
Alice Howard
Chair

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
YORDA ADVENTURES CIO
I report to the charity trustees on my examination of the accounts of Yorda Adventures CIO for the
year ended 31 March 2025 which are set out on pages 6 to 12.
Rèsponslbllltles and basls of report
As the charity's trustees 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
Act and in carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 145{5)Ibl of the A¢t.
Independent examlnetrs statement
Since the charity's gross income exceeded £250,000 your examiner mL5St be a member of a body
listed in section 145 of the A¢t. l Confim that l am qualified to undertake the examination because I
am a member of the ICAEW, 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
2. the accounts do not a¢¢ord with those re¢ords', or
3. the accounts do not comply with the applicable requirements Goncerning 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 fairview, which is not a matter considered as part
of an independent examination.
I have no COn￿M8 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
accounls lo be reached.
ristopher Hawley FCA
Chartered A¢¢ountant and Independent Examiner
Eighth Floor
6 New Street Square
New Fetter Lane
London
EC4A 3AQ

Yorda Adventures Charitable Incorporated Organlsatlon
Statement of Flnancial Artlvltles
For the Year Ended
31 March 2025
Total
Funds
Total
Funds
Notes
2025
2024
INCOME
Donations
107,738
134,304
Charitable activities
160,152
139,308
Other Income
198
409
Total
268.088
274,021
EXPENDITURE ON
5,6,7
Charitable activtties
242,815
303,896
Support expenditure
23.689
25,595
Total
266,504
329,191
Net Inflowlloutflow) of funds
1,584
(55.170)
Total funds brought fonvard l April
40,350
95,520
Totsl Funds Carried Forward
41,934
40,350

Yorda Adventures Charftable Incorporated Organlsatlon
Statement of Financial Posltlon
31 March 2025
31 March
2025
31 March
2024
Notes
Current Assets
Cash at bank
Debtors
50.095
25,565
45,743
22,875
Total Current Assets
75,660
64618
Credltors
Amounts falllng due wlthin one
year
33,726
28.268
Net Current Assets and Total
Funds
41,934
40,350
These financial statements were approved by the Board on 16th June 2025 and were signed on
its behalf by
A4bLwJ
Alice Howard
Chair

Yonla Adventures Charltable Incorporated Organisatlon
Notes to the Flnancial Statements
31 March 2025
l. Accountlng pollcles
Basis of preparation of flnandal statements
The financial statements have been prepared in accordance with Accountin8 and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparin8 their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021 I"Charwties SORP FRS 102,1, the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland IFRS 1021, the Charities Act 2011 and where applicable, the
Charities Act 2022 and UK Generally Accepted Accountln8 Practice.
The Charity has applied the provisions set out in Charities SORP FR5 102. as published l October
2019, and on that basis does not include a Statement of Cashftow.
The Charity constitutes a public benefit entity as defined by Charities SORP FRS 102.
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency af the entity.
Monetary amount in these financial Statements are rounded to the nearest pound.
The significant accountin8 policies applied in the preparation of these financial statements are
set out below. These policies have been consistently applied to all years presented unless
otherwise stated.
Income
The charity's income consists of voluntary donations. grants and rental income from the provision
of play facilities to schools. public bodies and the families of children and young people with
multiple learning difflculties. All income is derived wholly in the UK. Income is recognised in the
financial statements when the company is legally entitled to the income and the amount can be
quantifies with reasonable accuracy. Income is deferred only when the company has to fulfil
conditions before becoming entitled to the income.
Grants are recogni5ed as income at the fair value of the a55et received or receivable when there
is a reasonable assurance that the grant conditions will be met. A gr3nt that specifies
performance conditions is recognised as income when the performance conditions are met and
on a systematic basis over the perlods In which the entity recognises the related costs for which
the grant is intended to compensate.

Yorda Adventures Charltable Incorporated Organisatlon
Notes to the Flnancial Statements (contlnued)
31 March 2025
ExpendlturÈ
Liabillties are retognised as expenditure as soon as there is a legal or construttive obligation
committing the company to that expenditure. Expenditure is accounted for on an accruals basis
and are allocated to activities on a basis con5i5tent with the use of resources.
Capltslisatlon and depreclation of tanglble flxed assets
Tangible assets are initially recorded at cost and are subsequently stated at cost less any
accumulated depreciation and impairment losses.
Depreclatlon
Depreciation is calculated so 35 to write off the cost or valuation of an asset, less its residual
value, over the useful economic Ilfe of that asset as follows:
Fittings fixtures and equipment- 20%
If there is an indication that there has been a slgnificant change in depreciation rate, useful life
or residual value of tangible assets, the depreciation is revised prospettively to reflect the new
estimates.
Defined contrlbution penslon plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided.
Going concern
The financial statements have been prepared on a golng concern basis as the trustees believe
that no material uncertainties exist. The trustees have considered the level of funds held and the
expected level of income and expenditure for 12 months from the date of authorising these
financial statements and are confident that the company will continue as a going concern.
Judgements In applylng accounting pollcies and key sources of estlmatl¢)n uncertainty
The applicatlon of accounting standards and policies requires the trustees to make estimates and
assumptions about future events that directly affert the charity's reported financial condition
and operating performance, The accounting estimate5 and assumptions discussed are those the
trustees consider to be m05t critical to it financial statements, An accounting estimate is
considered critical if both al the nature of estimates or assumptions Is material due to the level
of subjectivity andjudgement involved, and b) the impattwithin a reasonable range ofoutcomes
of the estimates and assumptions Is material to the charittys financlal Condition or operating
performance. Due to the nature of the limited transattions of the charity, the trustees consider
that there are no signlflcant accounting estimates and assumptions.

Yorda Adventures Charltable Incorporated Organlsatlon
Notes to the Flnanclal Statements (contlnued)
31 March 2025
2. Donations
2025
2024
Donations
106,932
132,044
Tax recoverable on Grft Aid
806
2,260
107.738
134,304
3. Charltable Actlvltles
2025
2024
Chlld Play Services
Hall Hire
121,506
38,646
108.943
30.365
160.152
139,308
4. Other Income
2025
2024
Interest Receivable
198
409
5. Charitable Actlvlties Costs
2025
2024
Staff costs
Premises costs
Fundraising event expenses
Other
174.687
34,446
14,872
18,810
191,573
74,881
12.120
25,322
242,815
303,896
io

Yorda Adventures Charftable Incorporated Or8anlsati¢)n
Notes to the Financial Statements (contlnued)
31 March 20Z5
6. Trustees and Key Management Remuneratlon
No remuneration or expenses were paid to trustees appointed on the transition of the
company to a charitable incorporated organisation.
The remuneration of the highest paid employee (recognised as the only key personnel) was
£36,383 in the year ended 31 March 2025 (2024: £36,383).
7. Staff Costs
2025
2024
Wages and Salaries
Social Security Costs
Defined contribution pension costs
169,021
3,517
2,149
179,386
9.720
2,467
174,687
191.573
Average monthly number of employees
21
24
Defined contribution pension creditor
238
200
2025
2024
8. Debtors
Amounts falllng due within one year
Accounts Receivable
Accrued Income
Gift Aid Receivable
Prepayments
16.046
5.275
14.6S6
2.261
683
8.830
300
389
25.565
22.875
2025
2024
9. Creditors: Amounts falllng due wlthln one year
Accruals
Income in Advance
33.726
26.618
1.650
24,025
33.726
li

Yorda Adventures Charftable Incorporated Organlsatlon
Notes to the Financial Statements (continued)
31 March 2025
10. Lease Commitment
In June 2021 the charity entered into a ten-year lease on the charity's premises at an annual rental of
£33,500. In January 2025 the Royal Borough of Kingston Upon Thames agreed to reduce the annual rent.
to £12,01)O until such time as it has re-evaluated its charging policy for charitable entities Such as Yorda.
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 deem it appropriate to recognise
the outstanding lease commitment.
The outstanding lease payments could however total up to £242.875 with £33.500 payable
within one year, £134,OCM) within two to five years and £75,375 payable in more than five years,
time should the landlord revert to the terms of the lease. This is. however, considered unlikely
based on recent discussions with representative5 of the landlord.
12