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2025-03-31-accounts

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Charity registration number 286238 (England and Wales) Company registration number 01592351

WHITE LODGE CENTRE

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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WHITE LODGE CENTRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dr N McIntyre
K Wall (Appointed 7 March 2025)
Dr L Wall (Appointed 20 March 2025)
Dr G Barlow
J Barnes
K Parke (Appointed 6 August 2024)
M Meredith
S Soni
Secretary Leyla Beacham
 (Appointed 4th November 2025)
Senior Management Lesleigh Bounds Chief Executive Officer
Charity number (England and Wales) 286238
Company number 01592351
Registered office White Lodge Centre
Holloway Hill
Chertsey
Surrey
KT16 0AE
Auditor Warner Wilde Limited
4 Marigold Drive
Bisley
Surrey
United Kingdom
GU24 9SF
Bankers National Westminster Bank Plc
1 High Street
Weybridge
Surrey
KT13 8UA

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WHITE LODGE CENTRE

CONTENTS

Page
Trustees' report 1 - 9
Independent auditor's report 10 - 13
Statement of financial activities 14 - 15
Balance sheet 16
Statement of cash flows 17
Notes to the financial statements 18 - 31

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WHITE LODGE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 31 March 2025. They have been prepared to meet the requirements for a directors' report and accounts for the Companies Act purposes.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Reference and administrative details

Charity number: 286238 Company number: 1592351 (England and Wales) Registered office: Holloway Hill, Lyne, Chertsey, Surrey, KT16 0FA

Our advisors

Auditors: Warner Wilde Limited, 4 Marigold Drive, Bisley, Surrey, GU24 9SF Bankers: National Westminster Bank plc, 73 High Street, Walton-on-Thames, Surrey, KT12 1DW

Directors and trustees

The directors of the charitable company, White Lodge Centre (“the charity”), are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year ended were as follows:

Neil McIntyre Graham Barlow Mike Meredith Sita Soni Kevin Parke Trustee (Appointed August 2024) Kristy Wall Treasurer (Appointed March 2025) Lisa Wall Trustee (Appointed March 2025) Juliette Barnes Trustee (Resigned August 2025) Sophie Taylor Trustee (Resigned February 2025) Jane Stuart-Palikira Trustee (Resigned November 2024)

Key management personnel :

Lesleigh Bounds Chief Executive Officer (“CEO”) Leyla Beacham Finance Manager Mike Hey Head of Fundraising and Marketing (Resigned November 2025) Kimberley Owens Fundraising Manager (Appointed October 2025) Kathryn Winfield Adults Service Delivery Lead (Appointed September 2024) Louise Redman Children's Service Delivery Lead Rob Morello Head of Services (Resigned May 2024)

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WHITE LODGE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, Governance and Management

Governing Document

White Lodge Centre is a company limited by guarantee governed by its Memorandum and Articles of Association last amended on 10 January 2017. It is registered as a charity with the Charity Commission

Appointment of trustees

Trustees are required to have experience in an area of disability or bring professional skills in the broader areas of health, care, education, business or administration. The trustees may appoint a new trustee either to fill a vacancy or as an additional trustee provided that the appointment does not cause the number of trustees to exceed ten. At each Annual General Meeting all trustees retire but, if willing to act, each trustee is reappointed unless the vacancy has been filled or unless a resolution for the reappointment of the trustee is not carried. A person cannot be appointed or reappointed as a trustee unless they are recommended by the trustees and have completed not more than five years continuous service. This may be extended where appropriate subject to a resolution being passed at a general meeting.

Trustee induction and training

Security checks are undertaken prior to the appointment of any new trustee. Before final appointment, the trustee attends a trustee meeting to ensure suitability. Following recruitment, our new trustees complete the governance training provided by our legal representative, all new trustees will undertake an induction programme managed by the Chief Executive and the Human Resources Manager. Each new trustee is given induction material to allow them to fully understand the charitable purpose of White Lodge, its financial situation, its future plans and the current situation of the charity. The new trustee will be encouraged to visit the services on-site at White Lodge and attend any fundraising activities that the charity delivers. One annual away day is organised during which the trustees are updated on topics particularly relevant to the charity’s activities.

Organisation

The board of trustees, which can have not less than four trustees and not more than ten trustees, administers the charity. The board normally meets every three months and there are sub-committees covering: Finance & Fundraising, People & Governance and Quality & Safety which meet two or three times a year depending on the specific sub-group. The trustees approve the overall strategic plan for the charity each year which is then converted into specific operational plans and annual budgets. The plans are formal reports, and their contents are reflected in the annual budget, which the trustees also approve. A Chief Executive Officer (CEO ) is appointed by the trustees who, along with a senior management team and supporting staff teams, manage the charity's daily operations. The senior management team comprises the departmental heads for operations, business support, fundraising, and finance. Progress against both budget and departmental targets is reported at trustee meetings, where both the CEO and members of the senior management team report to the board.

Related parties and co-operation with other organisations

None of the trustees receive remuneration or other benefit from their work with the charity. Any conflict of interest between a trustee and the charity must be disclosed to the full board of trustees.

Pay policy for senior staff

The pay of the senior staff is reviewed annually, and changes are made based on factors such as changes in comparable average earnings and the financial position of the charity.

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Objectives and Activities

The principal objectives of the charity, as set out in its Memorandum of Association, are ‘to promote the care, welfare, interest, treatment, education and advancement (including through the provision of assistance to parents and carers) in the counties of Surrey, Hampshire and Berkshire, and South West London and other surrounding districts of persons with any form of cerebral palsy or other disability’.

Our vision

A world which is inclusive to all, regardless of ability.

Our Mission

We provide services and support that enable those with a range of disabilities, their families, and carers to lead fulfilling lives.

The charity’s activities listed below are derived directly from this vision and objectives:

Children and Young People

(i) Therapy and nursery education for young children;

(vii) Hosting the local Child Assessment Service.

Adult and Community Support

(viii) A resource centre which provides a range of therapies including physiotherapy, hydrotherapy and complementary therapies;

The above activities are undertaken daily with some activities outside of normal working hours and all directly support the charity’s objectives.

Decisions as to which children and adults would be most suitable to receive the services provided are reasonably and equitably made by the relevant statutory authorities and staff. However, at all times White Lodge Centre retains the ultimate decision as to the children and adults who are to benefit from its services.

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WHITE LODGE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Our core values

By listening we constantly adapt, diversify, and evolve our services and environments to best meet the needs of our service users, their family, and carers.

The specific strategies used to fulfill the charity’s objectives are:

• To deliver appropriate high-quality, and cost-effective services to benefit people’s physical, social and emotional well-being;

In the year ended 31 March 2025, the charity had the following specific aims:

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WHITE LODGE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Use of indicators, benchmarks and milestones by trustees to monitor the progress of the activities:

The trustees principally use both the standard financial indicators to monitor progress and the reporting system referred to in ‘Organisation’ on page 3 of this report. Management use budgets and targets at departmental level, which are included in the annual service report, and fundraising reports. The trustees review the reports and the departmental work at their meetings, but they do not set these detailed measures. Members of the management team take part in several ‘collective’ meetings, where the organisation can share information about specific parts of the service and make comparisons on cost and quality. The charity ensures that its standards continue to be very high through the quality assessments provided by independent bodies, those bodies contracting the services and by regular internal quality audits. In the section entitled ‘Achievements and Performance’ below, the trustees approve these objectives and monitor their progress and, with the management team, set and approve the future objectives, both short, medium, and long term, as set out under ‘Plans for future periods’.

Public benefit

The trustees confirm that they have referred to the appropriate guidance on Public Benefit issued by the Charity Commission when reviewing White Lodge Centre’s aims and objectives and in the planning of future activities as described in this report. A substantial percentage of White Lodge Centre’s funding is received from statutory bodies and is designed to assist disabled children and adults in the local communities it serves.

Strategic Report

Achievements and Performance

The past year has seen White Lodge continuing to make strides in line with the recent progress. The context has however been a tough environment for a variety of financial, demographic and political reasons. Like other small charities, we have been under acute financial pressure and have the added prospect of local government re-organisation which will impact a lot of our customers. Our discretionary activities have depended more than ever before on effective fundraising and we have been enthused by the extent to which so many supporters have given time and effort to help us meet our goals.

Despite these challenges, our staff have again excelled in their support and care for so many customers and their families. It is with great pleasure that the Board reflects on positive feedback from customers and commissioners alike. The empathy and commitment of our staff are central to making White Lodge such a special place.

The launch of our new 5-year strategy has provided a renewed focus for all, providing a unified lens through which we can direct our energies. The underpinning annual delivery plans clarify the priorities for the organisation and give a framework to harness contributions, as well as transparency of responsibilities.

This year we have welcomed two new trustees: Kristy Wall as our new treasurer and Lisa Wall who has wide experience of the health sector. Both bring a wealth of skills and experience that will provide significant value to White Lodge’s future.

As the needs of our customers evolve, we strive to direct our resources towards meeting new goals, and we thank all those who continue to assist us in so many different ways. The Board remains positive about what White Lodge will achieve in the year ahead.

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WHITE LODGE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial Overview

For the year ending 31 March 2025, White Lodge generated an income of £3,302,000—an increase of £308,000 compared to the previous year. This growth reflects not only the generosity of our donors but also the dedication of our volunteers, to whom we are deeply grateful.

It was a strong and encouraging year for fundraising, with notable progress across key areas. Our overall target was to raise £819,000 through a mix of restricted and unrestricted funds. We came close to meeting our restricted fundraising goal, raising £207,000 against a target of £209,000. For unrestricted funds, we surpassed expectations, achieving £659,000 against a target of £610,000.These vital funds were made possible through the support of trusts (£330k), individual giving (£151k), legacies (£5k), and other donations (£380k).

Our total expenses for the year were £3,398,000, an increase of £148,000 compared to the previous year. This rise in costs reflects both the growth in the number of service users we support and the general increase in operating expenses. In addition, we carried out essential repairs and maintenance across our buildings to ensure we continue to provide facilities that meet the high standards our service users deserve.

As a result, we reported a deficit, after depreciation, of £96,000. Encouragingly, this represents a significant improvement on the previous year’s deficit of £256,000—an overall reduction of £160,000.

The net deficit breaks down as below:

Net deficit on services before fundraising and depreciation
Fundraising surplus
Net surplus before depreciation
Depreciation
Net deficit		 2024/25 2023/43
£’000s £’000s
(240)
(337)
435 353
195 16
(291)
(272)
(96)
(256)

The Trustees remain committed to achieving a positive operational balance each year, with major equipment purchases funded separately through dedicated fundraising efforts. For 2024/25, the target was a surplus of £9,000 before accounting for depreciation.

At year-end, total fixed assets stood at £4.568 million, compared with £4.717 million in the previous year. The reduction was largely due to a depreciation charge of £291,000. This was partially offset by £140,000 of additions during the year, including the installation of a new sensory room, the purchase of physiotherapy equipment such as a LiteGait machine, renovation works at Treetops, and several smaller asset investments.

We are also pleased to report that our government-backed pandemic loan was fully repaid ahead of schedule during the year.

Reserves policy

At the close of the 2024/25 financial year, free reserves stood at £294,000. These reserves represent internal funds set aside to safeguard against revenue shortfalls or unexpected costs.

The Trustees consider that a minimum level of £400,000 in freely available reserves is necessary to provide appropriate financial resilience. Addressing this shortfall remains a key priority, with plans in place to restore reserves to the required level over the next 4 years.

Tangible fixed assets

Any movements in fixed assets are shown in Note 14 to the financial statements. A substantial part of the book value of freehold and leasehold premises is represented by the cost of the buildings. Overall, and having regard to the specific use of the buildings, the trustees consider that the value of the freehold and leasehold premises is fairly stated.

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WHITE LODGE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Investments Policy

All surplus funds are invested between Nationwide, Santander, The Charity Bank and National Westminster Bank instant access accounts. The trustees believe that this is the best strategy to safeguard the necessity of ensuring activities each year are fully funded and that any short-term shortfall in fundraising activities does not have immediate repercussions due tothe ease of access to the funds.

Going Concern

At White Lodge, the Trustees take financial governance seriously. Every quarter, they review finance reports and KPIs. This monitors whether we are meeting our charitable goals and can continue to do so.

We've put together a detailed budget for 2025/26 that predicts a small surplus of £11,000 before depreciation. This assumes that the net services deficit before depreciation will be £403,000. Our fundraising goal is £689,000 with costs of £275,000 leaving us with a surplus of £414,000.

With the above measures in place, White Lodge is fully expected to have adequate cash resources to meet its on-going activity over the next 12 months and accordingly the trustees believe that there is adequate evidence to satisfy any going concern considerations.

Plans for future periods

The main objectives for the coming year are:

Fundraising Statement

We directly employ a fundraising team to organise our fundraising campaigns and events and to co-ordinate the activities of our supporters and volunteers. We do not use professional fundraisers or involve commercial participators to solicit donations and have no plans in the future to do so. There have been no complaints about fundraising activity this year.

We are registered with the Fundraising Regulator and take all appropriate review and training activities necessary to ensure that we comply with the Fundraising Regulator’s Code of Fundraising Practice.

To protect our supporters from unwanted intrusion, we only retain personal data if this has been approved by the respective person. We do not sell or pass on our supporters’ personal data, and we have never purchased fundraising data from a third party. We usually only undertake direct marketing on a twice-yearly basis with the distribution of our Centre Voice magazine.

Contribution from volunteers

The charity benefits from, and is extremely thankful for, the support of voluntary workers across its service provision, fundraising, administration, and other support activities. Whilst no respective area of the charity (except for the trustee board) is dependent upon voluntary work the trustees recognise that without this valuable support there would be an impact on the charity’s ability to fulfil its objectives.

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WHITE LODGE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Principal risks and uncertainties

The trustees consider that the principal challenges faced by White Lodge Centre, and the risks associated therewith, are the need to:

The trustees and management have conducted a review of the major risks to which White Lodge Centre is exposed arising from the above challenges. Detailed procedures are in place to mitigate these risks and they are assessed under the headings of governance and management risk, operational risk, financial risk and compliance risk. The information outlined below is designed to provide the information needed to monitor these challenges, contain the risks, and take any necessary corrective action.

At the regular quarterly meetings, the trustees receive and consider:

The trustees also annually evaluate their performance both as individuals and as a Board.

The trustees consider that the information they receive, the internal control systems that are established and the action the trustees take all combine to enable them to confirm that the major risks to which the charity is exposed are reviewed annually and systems are in place to mitigate those risks.

Trustees’ Responsibilities

The charity’s trustees (who are also the directors of White Lodge Centre for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity’s trustees to prepare financial statements for each year which give a true and fair view ofthe situation of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable 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 charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Auditor

In accordance with the company's articles, a resolution proposing that Warner Wilde Limited be reappointed as auditor of the company will be put at a General Meeting.

Statement of disclosure of information to the Auditor

As far as the trustees are aware at the time of approving our trustees’ annual report:

Strategic Report

The company has chosen in accordance with Section 414C(11) of the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 to set out within the Strategic Report the Company’s Strategic Report Information required by Schedule 7 of the Large and Medium Sized Companies and Groups (Accounts and Reports) Regulation 2008. This includes information that would have been included in the business review and details of the principal risks and uncertainties.

The Trustees’ Report (incorporating the Strategic Report) was approved by the Board of Trustees (which is also the Board of Directors) on 4th November 2025.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Neil McIntyre (Chair of Trustees)

Date: 4th November 2025

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INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WHITE LODGE CENTRE

Opinion

We have audited the financial statements of White Lodge Centre (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

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INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WHITE LODGE CENTRE

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

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INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WHITE LODGE CENTRE

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

We identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our knowledge and experience of the charity sector;

We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, the Charities Act 2011, taxation legislation, data protection, employment, environmental and health and safety legislation;

We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management; and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining

an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

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INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WHITE LODGE CENTRE

FJ Wilde FCCA DChA MBA (Senior Statutory Auditor)

For and on behalf of Warner Wilde Limited, Statutory Auditor Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF United Kingdom Date: 11/11/2025

Warner Wilde Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Current financial year
Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
647
225
Charitable activities
4
2,118
266
Other trading activities
5
36
-
Investments
6
10
-
Total income
2,811
491
Expenditure on:
Raising funds
7
253
10
Charitable activities
8
2,794
341
Total expenditure
3,047
351
Net income/(expenditure)
(236)
140
Net movement in funds
10
(236)
140
Reconciliation of funds:
Fund balances at 1 April 2024
1,208
3,893
Fund balances at 31 March 2025
972
4,033		 Total
2025
£
872
2,384
36
10
3,302
263
3,135
3,398
(96)
(96)
5,101
5,005		 Total
2024
£
602
2,365
17
10
2,994
249
3,001
3,250
(256)
(256)
5,357
5,101

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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WHITE LODGE CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Prior financial year
Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
499
103
Charitable activities
4
2,091
274
Other trading activities
5
17
-
Investments
6
10
-
Total income
2,617
377
Expenditure on:
Raising funds
7
249
-
Charitable activities
8
2,481
520
Total expenditure
2,730
520
Net income
(113)
(143)
Transfers between funds
40
(40)
Net movement in funds
10
(73)
(183)
Reconciliation of funds:
Fund balances at 1 April 2023
1,281
4,076
Fund balances at 31 March 2024
1,208
3,893		 Total
2024
£
602
2,365
17
10
2,994
249
3,001
3,250
(256)
-
(256)
5,357
5,101

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WHITE LODGE CENTRE

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
17
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
18
Net assets
The funds of the charity
Restricted income funds
21
Unrestricted funds
22		 2025
£
203
464
667
(230)		 £
4,568
437
5,005
-
5,005
4,033
972
5,005		 2024
£
286
327
613
(206)		 £
4,717
407
5,124
(23)
5,101
3,893
1,208
5,101

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on ......................... 4th November 2025

.............................. Dr N McIntyre Chair of Trustees

Company registration number 01592351 (England and Wales)

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
27
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Financing activities
Repayment of bank loans
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
(140)
10
(43)		 £
310
(130)
(43)
137
327
464		 2024
£
(135)
10
(20)		 £
(56)
(125)
(20)
(201)
528
327

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

White Lodge Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is White Lodge Centre, Holloway Hill, Chertsey, Surrey, KT16 0AE.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1,000.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

The buildings are situated on land that is both leasehold and freehold. All costs relating to these buildings, including the substantial rebuilding expenditure of recent years, has been allocated accordingly. Land and building expenditure is depreciated as set out below with treatment of freehold premises being the same as leasehold premises, as the freehold premises would not operate independently of the leasehold premises.

Depreciation on the charity's freehold and leasehold property is calculated at the following rates:-

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property see above Leasehold property see above Equipment 10% on cost (25% for computer equipment) Fixtures and fittings 25% on cost Motor vehicles 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, 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 ongoing 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.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
642
225
Legacies
5
-
647
225
Income from charitable activities
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Children's services
Income from charitable
activities
1,662
266
Adult services
Income from charitable
activities
456
-
2,118
266		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
867
422
103
5
77
-
872
499
103
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
1,928
1,578
274
456
513
-
2,384
2,091
274		 Total
2024
£
525
77
602
Total
2024
£
1,852
513
2,365

4 Income from charitable activities

5 Income from other trading activities

Fundraising events

Unrestricted Unrestricted
funds funds
2025 2024
£ £
36 17

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Income from investments

Interest receivable
Expenditure on raising funds
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Fundraising and publicity
Direct costs
71
-
Support costs
12
3
Staff costs
166
-
Depreciation and
impairment
2
7
251
10
Trading costs
Fundraising trading costs
2
-
Total costs
253
10		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
10
10
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
71
68
-
68
15
29
-
29
166
142
-
142
9
8
-
8
261
247
-
247
2
2
-
2
263
249
-
249		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
10
10
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
71
68
-
68
15
29
-
29
166
142
-
142
9
8
-
8
261
247
-
247
2
2
-
2
263
249
-
249
Total
2024
£
68
29
142
8
247
2
249

7 Expenditure on raising funds

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Expenditure on charitable activities

Children's
services
Adult
services
2025
2025
£
£
Direct costs
Staff costs
1,530
446
Depreciation and
impairment
128
30
Other costs
354
90
2,012
566
Share of support and governance costs (see note 9)
Support
381
89
Governance
70
17
2,463
672
Analysis by fund
Unrestricted funds
2,179
615
Restricted funds
284
57
2,463
672		 Total
Children's
services
Adult
services
2025
2024
2024
£
£
£
1,976
1,499
468
158
115
32
444
280
85
2,578
1,894
585
470
343
94
87
65
20
3,135
2,302
699
2,794
1,782
699
341
520
-
3,135
2,302
699		 Total
2024
£
1,967
147
365
2,479
437
85
3,001
2,481
520
3,001

9 Support costs allocated to activities

Staff costs
Depreciation
Other costs
Governance costs
Analysed between:
Children's services
Adult services		 2025
£
185
105
180
87
557
451
106
557		 2024
£
199
98
140
85
522
408
114
522

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9
Support costs allocated to activities
Governance costs comprise:
Staff costs
Depreciation
Audit fees
Governance costs
10
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets		 (Continued)
2025
2024
£
£
36
-
20
19
7
15
24
51
87
85
2025
2024
£
£
7
15
291
272		 (Continued)
2025
2024
£
£
36
-
20
19
7
15
24
51
87
85
2025
2024
£
£
7
15
291
272
85
2024
£
15
272

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

12 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2025 2024
Number Number
Charitable activities 157 164
Support for those services 12 9
Generating voluntary income and governance 10 10
Total 179 183
Employment costs 2025 2024
£ £
Wages and salaries 2,177 2,293
Social security costs 148 12
Other pension costs 38 3
2,363 2,308

The total number of employees expressed as a full-time equivalent is 74 (2024: 77).

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12 Employees (Continued)

The number of employees whose annual remuneration was more than £60,000
is as follows:
2025 2024
Number Number
£60,001 - £70,000 1 -
£70,001 - £80,000 1 1

The employer's pension contributions for emoluments over £60,000 in the year were £1,540.98.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2025 2024
£ £
Aggregate compensation 332 279

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Tangible fixed assets

Freehold
property
Leasehold
property
Equipment
Fixtures and
fittings
Motor
vehicles
£
£
£
£
£
Cost
At 1 April 2024
4,169
3,387
412
191
58
Additions
17
35
87
1
-
At 31 March 2025
4,186
3,422
499
192
58
Depreciation and
impairment
At 1 April 2024
1,521
1,631
290
-
56
Depreciation charged in the
year
130
120
33
8
-
At 31 March 2025
1,651
1,751
323
8
56
Carrying amount
At 31 March 2025
2,535
1,671
176
184
2
At 31 March 2024
2,648
1,755
121
-
2		 Total
£
8,217
140
8,357
3,498
291
3,789
4,568
4,717

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

15
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
16
Loans and overdrafts
Bank loans
Payable within one year
Payable after one year		 2025
£
155
48
203
2025
£
-
-
-		 2024
£
225
61
286
2024
£
43
20
23

The Charity borrowed £250,000 on 19th May 2020 from National Westminster Bank on a 6 year term loan provided through the government’s Coronavirus Business Interruption Loan Scheme (“CBILS”). Under CBILS terms the first 12 months of interest costs on the loan are met by the government. The loan capital is repayable in equal amounts over 60 months from June 2021 to May 2026. Voluntary early capital repayments can be made at any point without financial penalty. The interest rate on the loan is 2.81% per annum over the bank’s base rate.

17 Creditors: amounts falling due within one year

Notes
Bank loans
16
Other taxation and social security
Deferred income
19
Trade creditors
Other creditors
Accruals
Creditors: amounts falling due after more than one year
Notes
Bank loans
16		 2025
£
-
34
51
37
19
89
230
2025
£
-		 2024
£
20
32
40
29
7
78
206
2024
£
23

18 Creditors: amounts falling due after more than one year

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19 Deferred income

Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2025		 2025
£
51
2025
£
51
40
(40)
51
51		 2024
£
40
2024
£
40
33
(33)
40
40

Deferred income relates to both charitable services and fundraising events undertaken after 31 March but that have been either paid for or invoiced in advance of 31 March.

20 Retirement benefit schemes

Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 38 3

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

21 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April At 1 April Incoming Resources Transfers At 31 March At 31 March
2024 resources expended 2025
£ £ £ £ £
Buildings: Pathways 1,459 - (100) - 1,359
Buildings: Treetops 966 - (50) - 916
Buildings: Rendezvous 1,415 - (67) - 1,348
Equipment 53 225 (134) - 144
Health Grant - 266 - - 266
3,893 491 (351) - 4,033
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Buildings: Pathways 1,555 - (96) - 1,459
Buildings: Treetops 1,013 - (47) - 966
Buildings: Rendezvous 1,482 - (67) - 1,415
Equipment 25 103 (35) (40) 53
MASC 1 - (1) - -
Health Grant - 274 (274) - -
4,076 377 (520) (40) 3,893

Pathways, Treetops and Rendezvous funds are Capital Appeal funds that were raised for the purposes of major rebuild projects over the past twenty-five years. Ongoing resource expended relates to the depreciation of the capital cost of these projects.

The equipment fund relates to donations where the donor has requested that specified equipment is acquired out of the donation.

The MASC fund relates to restricted donations received when the Millennium After School Club charity transferred all residual cash balances to White Lodge Centre.

Health grants are statutory grants renewed annually in respect of the activities in furtherance of charity’s objectives. Other revenue funding relates to restricted donations received in the year to fund specific charitable operational

services deficits for that year and are therefore always spent in full in the year.

The building fund relates to the unrestricted element of the property to allow clear representation of the unrestricted funds position.

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

22 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
Building fund 28 - - - 28
General funds (27) 3 (3) - (27)
1 3 (3) - 1
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Building fund 529 - (28) 63 564
General funds (528) 3 25 (63) (563)
1 3 (3) - 1
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 March 2025:
Tangible assets 801 3,767 4,568
Current assets/(liabilities) 171 266 437
972 4,033 5,005
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Tangible assets 878 3,839 4,717
Current assets/(liabilities) 352 54 406
Long term liabilities (23) - (23)
1,207 3,893 5,100

23 Analysis of net assets between funds

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

24 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years
In over five years		 2025
£
7
1
-
8		 2024
£
6
5
1
12

25 Members' Liability

Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while he/she is a member, or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £2 for the debts and liabilities contracted before he/she ceases to be a member.

26 Related party transactions

Children of trustees can receive services at White Lodge Centre funded by statutory authorities who refer them to White Lodge Centre to receive their care package.

During a year most trustees make small donations to White Lodge. Such donations are made without condition or restriction, and some are made anonymously and the amounts during the year are not significant.

27
Cash generated from/(absorbed by) operations
Deficit for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Cash generated from/(absorbed by) operations		 2025
£
(96)
(10)
291
81
43
309		 2024
£
(256)
(10)
272
(50)
(12)
(56)

Docusign Envelope ID: 85056465-EDA7-4D59-8899-2627C998170D

WHITE LODGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

28 Analysis of changes in net funds
At 1 April 2024 Cash flowsAt 31 March 2025
£ £ £
Cash at bank and in hand 327 137 464
Loans falling due within one year (20) 20 -
Loans falling due after more than one year (23) 23 -
284 180 464