Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

The directors shown below have held office during the period of
1 January 2025 to 27 February 2025

The director shown below has held office during the period of
15 December 2025 to 31 December 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
7 August 2026

And signed on behalf of the board by:
Name: Liz Lawrence-Blake
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Tangible fixed assets depreciation policy

  Fund accounting Cash and cash equivalents Cash and cash equivalents include cash in hand and deposits held on call with the charity's banks. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Designated funds are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects. Tangible fixed assets Tangible assets are stated at cost less accumulated depreciation. The cost of minor additions or those below £500 are not capitalised. Depreciation is provided at the following annual rates in order to write off the cost of each asset, less estimated residual value, over its estimated useful life. Freehold property - 2% straight line (50 years) Plant and machinery etc. - 10%/33.3% straight line (3 to 10 years) Main pool - 6.67% straight line (15 years) Pool refurbishment -13.3% straight line (7.5 years, or to the end of life of the main pool if shorter) - 4% straight line (25 years

  Other accounting policies

  Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued in October 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and the Companies Act 2006. Chilterns Neuro Centre Ltd. meets the definition of a public benefit entity under FRS102. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value. At the date of approving these financial statements the trustees believe the charity has sufficient resources to ensure continued operational existence for the foreseeable future. The financial statements have therefore been prepared on the basis that the charity is a going concern. Preparation of consolidated financial statements The consolidated financial statements incorporate those of the Chilterns Neuro Centre and its wholly owned subsidiary Oakwood Wellbeing Limited on a line by line basis. Details of the subsidiary results are given in note 15. As permitted by section 408 of the Companies Act 2006, the SOFA of the parent company is not presented as part of these financial statements. Income Governance costs include those related to the cost of governance of the charity and its assets and are primarily associated with the compliance with constitutional and statutory requirements. Recognition of income from donations will be deferred if the donor has specified the donation must be spent in a future accounting period(s) or if certain conditions have been imposed which must be met before the charity has unconditional entitlement. The gift aid associated with a donation is recognised when the donation is received by the charity. Gifts in kind are included at valuation at the time of the gift. Subscription income is recognised in the year to which it relates and deferred in so much as it relates to a subsequent period. The charity receives grants from Clinical Commissioning Groups which are accrued in accordance with calculations based on monthly clinical activity data provided. For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the estate that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. Donated services and facilities Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Governance costs Governance costs include those related to the cost of governance of the charity and its assets and are primarily associated with the compliance with constitutional and statutory requirements. Allocation and apportionment of costs Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102), the general volunteer time of the charity's volunteers is not recognised. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain the services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. The costs of charitable activities are those directly incurred in support of the charity's objectives and include the costs of running the building owned and used by the charity. Raising funds Raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities, events and non-charitable trading Charitable activities The costs of charitable activities are those directly incurred in support of the charity's objectives and include the costs of running the building owned and used by the charity. Governance costs Governance costs include those related to the cost of governance of the charity and its assets and are primarily associated with the compliance with constitutional and statutory requirements. Allocation and apportionment of costs Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Investment Policy The vision of the Chilterns Neuro Centre is to use all assets, including money, to strive to create a community in which people affected by neurological conditions can live life to the full. The Charity has the powers, expressed in their governing documents, to invest any money in any investments, securities or properties. The assets are in the form of grants, legacies and donations which can be restricted or unrestricted. The investment objective being to contribute to the mission of the Charity through providing a financial return to fund its activities, taking into account environmental, social and governance factors, balanced with the need to protect and enhance the value of the Charity. The Charity currently aims to exist in the long term and so takes a long term view of its investments. The Charity recognises that different levels of risk are attached to different types of investment, and that those investments which have higher long term financial returns may also have higher levels of volatility. The Charity accepts the level of risk attached to equities and will invest in a moderate risk balanced portfolio. It will avoid speculative and non-transparent investments. As the Charity spends both income and capital it will mitigate some of the volatility risks by holding sufficient levels of cash in short to medium term deposits. The Charity will avoid investing in companies whose activities are inconsistent with its mission. The Charity recognises it can have more impact through working with its investment manager, and will avoid knowingly investing in companies which are associated with health risks, human rights violation or engage in activities that cause social harm, Specifically: The charity will avoid investment in companies that derive more than 5% of their revenue from the production of, or 10% of their revenue from the sales of, armaments, tobacco, alcohol, gambling or pornography. The Charity will not hold any government bonds in countries with high military expenditure or which support the arms trade. The Charity will continue to develop its understanding of how its investments can contribute to the vision and will develop its approach and activities accordingly. The Charity will delegate the management of the investment portfolio to an external investment manager. The appointment of the investment manager will be fully reviewed at least every ten years, with a mid term review at least every five years. The investment manager will be given authority to allocate the investments in line with the agreed investment strategy, subject to the ethical considerations and any particular instructions. The Board has overall responsibility for the investments and agrees upon the investment strategy and the appointment of an external investment manager. The Income generation and Finance committee (IGF) has delegated authority to review and manage the investments. The investments will be reviewed as a standing agenda item at it's monthly meetings. Performance will be measured on total return, risk-adjusted return, and other appropriate benchmarks, strategy will be adjusted as necessary following these regular reviews. The Chief Executive, Finance Manager and Chair of the IGF committee have authority to add/withdraw funds and sign letters to companies, regulatory bodies and the media on behalf of the Charity in line with the strategic framework or in areas of work agreed by the IGF. Stocks are valued at the lower of cost and net realisable value on a FIFO basis after making due allowance for obsolete and slow moving items. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Designated funds are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Cash and cash equivalents Cash and cash equivalents include cash in hand and deposits held on call with the charity's banks.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	29	31