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← The Sayers Croft Environmental Educational Trust

2025-05-31-accounts

Accountants for Business

Company registration number: 03196433 Charity registration number: 1055946

Sayers Croft Environmental Educational Trust

(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 May 2025

MSH Accountancy Limited 3 Bank Buildings 149 High Street Cranleigh Surrey GU6 8BB

Sayers Croft Environmental Educational Trust

Contents

Reference and Administrative Details 1
Strategic Report 2
Trustees’ Report 3to7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
NotestotheFinancialStatements 11to25

Sayers Croft Environmental Educational Trust

Reference and Administrative Details

Chairman

Roger Bruce Dean

Trustees

Secretary

Annika Rice

Roger Bruce Dean Carol Franklin-Adams Linda Mary Mason Victoria Helstrip Penelope Morris Edward Breeveld Robert Squirrell

Charity Registration Number 1055946

Company Registration Number 03196433

Registered Office

Independent Examiner

The charity is incorporated in England. Sayers Croft Field Centre Cranleigh Road Ewhurst Surrey GU6 7SS MSH Accountancy Limited 3 Bank Buildings 149 High Street Cranleigh Surrey GU6 8BB

Page 1

Sayers Croft Environmental Educational Trust

Strategic Report for the Year Ended 31 May 2025

The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 May 2025, in compliance with s414C of the Companies Act 2006.

Financial review

Policy on reserves

We aim to keep an unrestricted general reserve of at least six-months reduced running costs (£50,000).

Principal risks and uncertainties

Risk Management

The Trustees continue to keep the Trust's activities under review, particularly with regard to any major physical or financial risks that may arise from time to time, and to monitor the effectiveness of the system of internal controls and other viable means, including insurance cover where appropriate, by which those risks already identified by the Trustees can be best mitigated.

The strategic report was approved by the trustees of the charity on 9 January 2026 and signed on its behalf by: @ |

Company Secretary

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Chairman and Trustee
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Page 2

Sayers Croft Environmental Educational Trust

Trustees’ Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 May 2025.

Objectives and activities

Objects and aims

The Trust's Objectives are to advance the environmental education of the public, in particular children and young people, by the provision of outdoor study, facilities and activities.

The aims of the Trust are as follows: - To provide opportunities for people to enjoy, appreciate, understand and care for their natural environment - To encourage use of our facilities and expertise by individuals, families, local schools and other groups, particularly those who would otherwise not have access due to physical, mental, financial, cultural or social circumstances - To run a comprehensive youth and community activity programme for children and young people providing fun adventurous activities that build self-confidence, self-esteem, teamwork and leadership and social skills

Our activities generally fall into the following categories:

The Trust receives no statutory income and funds its activities from national and local grant-giving trusts, self-generated income through its subsidised fee structure, discretionary small grants from local authorities, private and corporate sources and by competing for environmental and educational awards.

Page 3

Sayers Croft Environmental Educational Trust

Trustees’ Report

Objectives, strategies and activities

This year sawa large increase in visitor numbers again with over 12,500 visitors, up from 9422 in the previous year. We welcomed many new groups, and numbers were bolstered further by a busy open day in July and Christmas Trail in December.

Several new groups and schools visited through the ‘Adventures Away from Home Fund? which provided free day visits and residentials to disadvantaged young people. Funding for this was provided by the Department for Culture, Media and Sport through UK Youth.

The Holiday Activity and Food programme was another government funded programme we delivered. We welcomed children in receipt of free school meals to enjoy a full day of activities and a cooked meal each day. We welcomed over 400 children in August 24 and April 25.

We have also been targeting Westminster groups to increase our visibility and relevance in Westminster City Council. Westminster Care Leavers and Caxton Youth were groups among a number of youth organisations that visited.

Our programmes for young people attending pupil referral units expanded and we now work with 5 different units, offering weekly outdoor sessions.

A new Trust structure was implemented in November 2024. This was approved by the trustees and sees a new Trust instructor employed to run the day to day delivery of the Trust. The job is seconded to the Trust from Westminster City Council. The community education manager (also seconded from Westminster) is moving to 3 days a week for the charity, focusing on administration and fundraising. A new online booking system is being implemented alongside the centre which should improve the current booking procedures.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Use of volunteers

The Trust receives the very welcome assistance of a number of volunteers, usually in respect of either the supervision of the groups of very small children or when local corporate team-building management training teams carry out practical projects on our behalf.

Financial review

Policy on reserves

We aim to keep an unrestricted general reserve of at least six-months reduced running costs (£50,000).

Trustees and officers

Page 4

Sayers Croft Environmental Educational Trust

Trustees’ Report

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Annika Rice Roger Bruce Dean Carol Franklin-Adams Linda Mary Mason Victoria Helstrip Penelope Morris Chris Wright (resigned 31 March 2025) Edward Breeveld

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Chairman:
Secretary:
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Roger Bruce Dean
Robert Squirrell
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Structure, governance and management

Nature of governing document

The Trust was constituted as a charitable company limited by guarantee in June 1996 and is therefore governed by its memorandum and Articles of Association. Its company registration number is 03196433 and its charity number is 1055946.

Recruitment and appointment of trustees

The Directors review from time to time any names brought forward for their consideration of those who play a role in the local community in respect of children, youth or environment matters or who have a skill or qualification that will help them to effectively address other relevant issues faced by the Trust. If there is a unanimous wish that they be appointed, the role is discussed with the nominee and if relevant, this is made at the next possible Meeting of the Trustees followed by appropriate induction procedures.

Organisational structure

Organisation of our Work

The Trust operates as a separate entity from, but alongside, the Sayers Croft Outdoor Learning Centre on a 60 acre site amongst the Surrey Hills in Ewhurst near Cranleigh. The Charity is organised so that the Trustees meet regularly to manage its affairs. Since November 2024, The Sayers Croft Outdoor Learning Centre charges the Trust for the services of one full time Trust instructor who runs the day to day delivery of the charity work. The Charity Manager is a part time role and handles the administration of the charity, organises fundraising initiatives and supervises the principal activities of the Trust. The Trust also makes use of freelancers, instructors and apprentices to fulfil larger bookings including birthday parties, youth clubs, educational day visits and any other duties as necessary.

Whilst the Centre has as its primary purpose the provision of non-statutory environmental education and outdoor activity opportunities for young children, particularly those from inner city schools, the Trust seeks to maximise the potential of the site and its resources by meeting the needs of local out-of-school groups, our local youth and adult community, local schools and groups with special needs.

Page 5

Sayers Croft Environmental Educational Trust

Trustees’ Report

Major risks and management of those risks

Risk Management

The Trustees continue to keep the Trust's activities under review, particularly with regard to any major physical or financial risks that may arise from time to time, and to monitor the effectiveness of the system of internal controls and other viable means, including insurance cover where appropriate, by which those risks already identified by the Trustees can be best mitigated.

Financial instruments

Employee involvement

Other Staffing The system of using assistant instructors to deliver Trust organised events continues to prove very effective. Alongside freelance staff and instructors from Sayers Croft this has enabled group delivery to continue with little interruption.

Statement of trustees’ responsibilities

The trustees (who are also the directors of Sayers Croft Environmental Educational Trust for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and Generally Accepted Accounting Practice in Ireland, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland”.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period and otherwise comply with the Companies Act 2014. In preparing these financial statements, the trustees are required to:

The trustees are responsible for ensuring that the charitable company keeps or causes to be kept adequate accounting records which correctly explain and record the transactions of the charitable company, enable at any time the assets, liabilities, financial position and surplus or deficit of the charitable company to be determined with reasonable accuracy, enable them to ensure that the financial statements comply with the Companies Act 2014 and enable the financial statements to be audited. They are also responsible for safeguarding the assets of the charitable company and hence for 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 governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Page 6

Sayers Croft Environmental Educational Trust

Trustees’ Report

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

The annual report was approved by the trustees of the charity on 9 January 2026 and signed on its behalf by:

Robert Squirrell Company Secretary

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/f y, 7 a ;
Roger Bruce Dean
Chairman and Trustee
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Page 7

Sayers Croft Environmental Educational Trust

Independent Examiner's Report to the trustees of Sayers Croft Environmental Educational Trust (‘the Company')

| report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. lobe.

MatthewHorne FCA ICAEW

3 Bank Buildings 149 High Street Cranleigh Surrey GU6 8BB

9 January 2026

Page 8

Sayers Croft Environmental Educational Trust

Statement of Financial Activities for the Year Ended 31 May 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted Restricted Total
funds funds 2025
Note £ £ £
Income and Endowments from:
Donations and legacies 3 10,320 34,970 45,290
Other income 4 55,909 5,800 61,709
Total income 66,229 40,770 106,999
Expenditure on:
Raising funds 5 (140) - (140)
Charitable activities 6 (40,703) (51,024) (91,727)
Total expenditure (40,843) (51,024) (91,867)
Net income/(expenditure) 25,386 (10,254) 15,132
Net movement in funds 25,386 (10,254) 15,132
Reconciliation offunds
Total funds brought forward 212,682 60,240 272,922
Total funds carried forward 16 238,068 49,986 288,054
Unrestricted Restricted Total
funds funds 2024
Note £ £ £
Income and Endowments from:
Donations and legacies 3 3,090 33,540 36,630
Other income 4 49,081 744 49,825
Total income 52,171 34,284 86,455
Expenditure on:
Raising funds 5 (137) - (137)
Charitable activities 6 (44,342) (36,340) (80,682)
Total expenditure (44,479) (36,340) (80,819)
Net income/(expenditure) 7,692 (2,056) 5,636
Net movement in funds 7,692 (2,056) 5,636
Reconciliation of funds
Total funds brought forward 204,990 62,296 267,286
Totalfundscarriedforward 16 212,682 60,240 272,922

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 16.

The notes on pages 11 to 25 form an integral part of these financial statements. Page 9

Sayers Croft Environmental Educational Trust

(Registration number: 03196433) Balance Sheet as at 31 May 2025

2025 2024
Note £ £
Fixed assets
Tangible assets 12 163,317 160,049
Current assets
Debtors 13 360 848
Cash at bank and in hand 14 140,928 123,536
141,288 124,384
Creditors: Amounts falling due within one year 15 (16,551) (11,511)
Net current assets 124,737 112,873
Net assets 288,054 272,922
Funds ofthe charity:
Restricted income funds
Restricted funds 16 49,986 60,240
Unrestricted income funds
Unrestricted funds 238,068 212,682
Totalfunds 16 288,054 272,922

The financial statements on pages 9 to 25 were approved by the trustees, and authorised for issue on 9 January 2026 and signed on their behalf by:

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/ |
Robert Squirrell \ oger Bruce Dean
Company Secretary Chairman and Trustee
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The notes on pages 11 to 25 form an integral part of these financial statements. Page 10

Sayers Croft Environmental Educational Trust

Notes to the Financial Statements for the Year Ended 31 May 2025

1 Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation. The address of its registered office is: Sayers Croft Field Centre Cranleigh Road Ewhurst Surrey GU6 7SS These financial statements were authorised for issue by the trustees on 9 January 2026.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2014. Basis of preparation Sayers Croft Environmental Educational Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

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

Page 11

Sayers Croft Environmental Educational Trust Notes to the Financial Statements for the Year Ended 31 May 2025

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Grants receivable Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Page 12

Sayers Croft Environmental Educational Trust Notes to the Financial Statements for the Year Ended 31 May 2025

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £ 500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Equipment

Depreciation method and rate 10% straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Page 13

Sayers Croft Environmental Educational Trust Notes to the Financial Statements for the Year Ended 31 May 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Page 14

Sayers Croft Environmental Educational Trust Notes to the Financial Statements for the Year Ended 31 May 2025

Debt instruments

Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:

(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.

(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged.

(c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer; (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a).

(d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods.

(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.

(f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (Cc).

Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.

With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.

Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.

Investments

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.

Page 15

Sayers Croft Environmental Educational Trust

Notes to the Financial Statements for the Year Ended 31 May 2025

Derivative financial instruments

The charity uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate movements. The charity does not hold or issue derivative financial instruments for speculative purposes.

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognised in statement of financial activities immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in statement of financial activities depends on the nature of the hedge relationship.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

3 Income from donations and legacies

Unrestricted
funds Restricted Total
General funds funds
£ £ £
Donations and legacies;
Donations from community groups 3,561 - 3,561
Grants, including capital grants;
Government grants 3,059 21,600 24,659
Grants from other charities 3,700 13,370 17,070
Total for2025 10,320 34,970 45,290
Total for2024 3,090 33,540 —-_-36,630
4
Other income
Unrestricted
funds Restricted Total
General funds funds
£ £ £
Fees and supplies 55,909 5,800 61,709
Total for2025 55,909 —_—-§,800 ~=——__—«61,709
Totalfor2024 49081 =—=—-—s_-744 49,825

Page 16

Sayers Croft Environmental Educational Trust

Notes to the Financial Statements for the Year Ended 31 May 2025

5 Expenditure on raising funds

a) Investment management costs

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Unrestricted
funds Total
General funds
Note £ £
Allocated support costs 7 140 140
Total for 2025 140 140
Total for 2024 137 137
Total
costs
£
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6 Expenditure on charitable activities

Unrestricted
funds
General		 Restricted
funds		 Total
funds
Note £ £ £
29,551 48,350 77,901
Allocated support costs 7 5,758 2,674 8,432
Governance costs 7 5,394 - 5,394
Total for 2025 40,703 91,024 91,727
Total for 2024 44,342 36,340 80,682
Total
expenditure
£

In addition to the expenditure analysed above, there are also governance costs of £5,394 (2024 - £5,471) which relate directly to charitable activities. See note 7 for further details.

Page 17

Sayers Croft Environmental Educational Trust

Notes to the Financial Statements for the Year Ended 31 May 2025

7 Analysis of governance and support costs

Governance costs

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted| |funds|Total| |General|funds| |£|£| |Independent|examiner|fees| |Examination|of the|financial|statements|1,296|1,296| |Legal|fees|3,117|3,117| |Depreciation,|amortisation|and|other|similar|costs|981|981| |Total for 2025|—5,394,394| |Total for 2024|5471|i571|

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Page 18

Sayers Croft Environmental Educational Trust

Notes to the Financial Statements for the Year Ended 31 May 2025

8 Net incoming/outgoing resources

Net incoming resources for the year include:

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2025 2024
£ £
Depreciation of fixed assets 981 617
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9 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

10 Independent examiner's remuneration

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||||||| |---|---|---|---|---|---| |2025|2024| |£|£| |Examination|of the|financial|statements|1,296|1,296|

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11 Taxation

The charity is a registered charity and is therefore exempt from taxation.

12 Tangible fixed assets

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|||||||| |---|---|---|---|---|---|---| |Land|and|Furniture|and| |buildings|equipment|Total| |£|£|£| |Cost| |At|1|June|2024|198,574|20,252|218,826| |Additions|-|4,249|4,249| |At|31|May|2025|198,574|24,501|223,075| |Depreciation| |At|1|June|2024|44,083|14,694|58,777| |Charge|for|the|year|-|981|981| |At|31|May|2025|44,083|15,675|59,758| |Net|book|value| |At|31|May|2025|154,491|8,826|163,317| |At|31|May|2024|154,491|5,558|160,049|

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Page 19

Sayers Croft Environmental Educational Trust

Notes to the Financial Statements for the Year Ended 31 May 2025

13 Debtors

2025 2024
£ £
Trade debtors - 488
Prepayments 360 360
360 848
14 Cash and cash equivalents
2025 2024
£ £
Cash on hand 140 140
Cash at bank 140,788 123,396
140,928 123,536
15 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 13,935 10,552
Payments on account on long term contracts 1,213 -
Other creditors 1,403 959
16,551 11,511
16 Funds
Balance at Balance at
1 June Incoming Resources 31 May
2024 resources expended Transfers 2025
£ £ £ £ £
Unrestricted funds
General
Tangible NetAssets 160,666 - - 2,651 163,317
Other Net Assets 52,016 66,229 (39,803) (3,691) 74,751
212,682 66,229 (39,803) (1,040) 238,068
Restricted funds
1 Henry Smith Ewhurst 1,000 - (1,124) 124 -
4 James Roll Trust 160 1,250 (1,343) - 67
5 Ellens Green Mission
Hall 500 - - - 500
6 Community Foundation 6,610 - - - 6,610
7 Casey Trust (15) - - 15 -
8 Co-Operative
CommunityFund 23 - - - 23

Page 20

Sayers Croft Environmental Educational Trust

Notes to the Financial Statements for the Year Ended 31 May 2025

Balance at Balance at
1 June Incoming Resources 31 May
2024 resources expended Transfers 2025
£ £ £ £ £
9 de Brye Charitable Trust 3,003 . (2,942) : 61
11 Club 4 - HAF - 19,800 (19,817) 17 -
12 Losely & Guildway
Charitable (70) - - 70 .
13 Evacuee Group 652 = e - 652
15 Groundwork - Tesco 138 z e 2 138
16 D of E Special Needs 1,320 - - . 1,320
17 Downlands
Educational Trust 148 - (532) 384
18 Ewhurst PC Village
Society 405 500 - - 905
19 Montague Thompson
Coon		 404 - (360) : 44
20 Ellens Green Youth
Club 1,310 - 7 - 1,310
21 CFS Hoist - Comic
Relief 628 - (628) 7 -
22 CFS Hoist - Surrey
Sports Fund 486 - (486) - =
23 Ewhurst Open
Gardens 1,718 - - - 1,718
24 CFS Hamilton Fund 813 - : 813
25 Ewhurst Carnival 500 1,000 - - 1,500
26 Barnham Charitable
Foundation 193 - - B 193
27 Hedley Foundation 240 - - - 240
28 Guildford Escape
Rooms 104 - : - 104
29 Julie Rashbrooke
Memorial (27) ” - 27 7
30 Alchemy Foundation 1,051 - (512) - 539
31 Douglas Heath Eve 240 - - - 240
32 Souter Charitable
Trust 1,364 - (1,160) - 204
33 Lynn Foundation 500 - (350) - 150
36 Broughton Trust 500 - (750) 250 -
37 Cliff Richard Trust 1,000 - (120) - 880
38 Broyst Foundation 2,000 - (1,039) - 961
39 LNR Maps & Posts 780 7 s . 780
40 Coleman Charitable
Trust 1,385 2,000 (250) - 3,135
41 Camelia Botnar
Foundation 6,072 - - - 6,072
Page21

Sayers Croft Environmental Educational Trust

Notes to the Financial Statements for the Year Ended 31 May 2025

Balance at Balance at Balance at Balance at
1 June Incoming Resources 31 May
2024 resources expended Transfers 2025
£ £ £ £ £
42 Erica Leonard Trust 1,750 - (1,555) : 195
43 Broughton Charitable
Trust 500 500 (1,153) 153 -
44 Modiano Charitable
Trust 915 - - - 915
45 Pennington Manche
Hamamelis Trust 2,500 - (1,936) - 564
47 Oglivie Charity 940 1,000 (980) - 960
48 Gledswood Charitable
Trust 1,000 - (1,000) - -
49 Ewhurst Secret
Gardens 2,000 1,000 - - 3,000
50 Ellens Green Mission
Hall Fund 500 500 - - 1,000
52 Pamela Champion
Foundation 2,000 - (1,854) - 146
53 Bramley Hill Trefoils 1,000 - - - 1,000
54 Frognal Trust 2,000 - (1,576) - 424
55 Truemark Trust 6,000 - - - 6,000
56 Vandervell Trust 2,000 - (1,690) - 310
57SMB Trust 2,000 - (1,840) = 160
59A&E Educational Trust - 1,000 - - 1,000
60 SCC Community
Inclusion Grant - 1,800 (1,267) - 533
62 UK
Youth-AdvernturesAwayfromHome
-		 5,800 (5,800) - -
63 Thriving Communities
Fund (Action) - 4,620 - = 4,620
Total restricted funds 60,240 40,770 (52,064) 1,040 49,986
Totalfunds 272,922 106,999 __(91,867) _= __
288,054
Balance at 1 Incoming Resources Balance at 31
June 2023 resources expended May 2024
£ £ £ £
Unrestricted funds
General
Tangible Net Assets 144,521 16,145 - 160,666
Other NetAssets 60,469 36,026 (44,479) 52,016
204,990 52,171 (44,479) 212,682
Restricted
1 Henry Smith Ewhurst 1,000 - - 1,000
Page 22

Sayers Croft Environmental Educational Trust

Notes to the Financial Statements for the Year Ended 31 May 2025

Balance at 1 Incoming Resources Balance at 31
June 2023
£		 resources
£		 expended
£		 May 2024
£
4James Roll Trust 3,000 1,000 (3,840) 160
5 Ellens Green Mission Hall = 500 . 500
6Community Foundation 6,610 - - 6,610
7Casey Trust
8 Co-Operative Community		 1,840 1,000 (2,855) (15)
Fund 23 150 (150) 23
9 de Brye Charitable Trust 2,000 3,000 (1,997) 3,003
114 Club 4 -HAF ; 11,484 (11,484) :
12 Losely & Guildway
Charitable
13 Evacuee Group		 1,500
652		 2,000
-		 (3,570)
-		 (70)
652
15 Groundwork - Tesco 138 - - 138
16 D ofE Special Needs 1,170 150 - 1,320
17 Downlands Educational
Trust 148 - - 148
18 Ewhurst PC Village Society 405 - - 405
19 MontagueThompson Coon
20 Ellens Green Youth Club		 1,314
1,310		 -
-		 (910)
-		 404
1,310
21 CFS Hoist -Comic Relief 628 - - 628
22 CFS Hoist - Surrey Sports
Fund 486 - - 486
23 Ewhurst Open Gardens 1,718 - - 1,718
24 CFS Hamilton Fund 2,033 - (1,220) 813
25 Ewhurst Carnival 500 - - 500
26 Barnham Charitable
Foundation 832 - (639) 193
27 Hedley Foundation 1,000 - (760) 240
28 Guildford Escape Rooms 104 - - 104
29 Julie Rashbrooke Memorial 2,899 - (2,926) (27)
30Alchemy Foundation 1,051 - - 1,051
31 Douglas Heath Eve
32 Souter Charitable Trust		 500
1,364		 -
-		 (260)
-		 240
1,364
33 Lynn Foundation 500 - - 500
36 Broughton Trust 500 - - 500
37 Cliff Richard Trust 1,000 - 1,000
38 Broyst Foundation 2,000 - - 2,000
39 LNR Maps & Posts 780 - - 780
40 Coleman Charitable Trust 1,385 - - 1,385
41 Camelia Botnar Foundation 10,000 - (3,928) 6,072
42 Erica Leonard Trust 750 1,000 - 1,750
43 Broughton Charitable Trust 500 - - 500
44ModianoCharitableTrust 915 - - 915

Page 23

, Notes to the Financial Statements for the Year Ended 31 May 2025

Sayers Croft Environmental Educational Trust

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Balance|at|1|Incoming|Resources|Balance|at|31| |June|2023|resources|expended|May|2024| |£|£|£|£| |45|Pennington|Manche| |Hamamelis|Trust|2,500|-|-|2,500| |47|Oglivie|Charity|940|=|-|940| |48|Gledswood|Charitable| |Trust|4,000|-|-|1,000| |49|Ewhurst|Secret|Gardens|1,000|1,000|-|2,000| |50|Ellens|Green|Mission|Hall| |Fund|500|-|-|500| |51|Together|Fund|SCC|1,800|-|(1,800)|-| |52|Pamela|Champion| |Foundation|2,000|-|-|2,000| |53|Bramley|Hill|Trefoils|-|1,000|-|1,000| |54|Frognal|Trust|-|2,000|-|2,000| |55|Truemark|Trust|-|6,000|-|6,000| |56|Vandervell|Trust|-|2,000|-|2,000| |57|SMB|Trust|-|2,000|-|2,000| |Total|restricted|funds|62,295|34,284|(36,339)|60,240| |Total funds|267,285|86,455|(80,818)|272,922| |17|Analysis|of|net|assets|between|funds| |Unrestricted|Total|funds| |funds|at|31|May| |General|2025| |£|£| |Tangible|fixed|assets|163,317|163,317| |Current:assets|141,288|141,288| |Current|liabilities|(16,551)|(16,551)| |Total|net|assets|288,054|288,054| |Unrestricted|Total funds| |funds|Restricted|at|31|May| |General|funds|2024| |£|£|£| |Tangible|fixed|assets|160,049|-|160,049| |Current|assets|64,144|60,240|124,384| |Current|liabilities|(11,511)|-|(11,511)| |Total|net assets|212,682|60,240|—-272,922|

----- End of picture text -----

Page 24

Sayers Croft Environmental Educational Trust

Notes to the Financial Statements for the Year Ended 31 May 2025

18 Analysis of net funds

18 Analysis of net fundsfunds
At 1 June At 31 May
2024 2025
£ £
Cash at bank and in hand 123,536 123,536
Net debt 123,536 123,536
At 1 June At 31 May
2023 2024
£ £
Cash at bank and in hand 131,847 131,847
Netdebt 131,847 131,847

19 Related party transactions

Page 25

Sayers Croft Environmental Educational Trust

Statement of Financial Activities by fund for the Year Ended 31 May 2025

Unrestricted Funds

Unrestricted Funds
Total Total
Unrestricted Unrestricted
Funds Funds
2025 2024
£ £
Income and Endowments from:
Donations and legacies 10,320 3,090
Other income 55,909 49,081
Total income 66,229 52,171
Expenditure on:
Raising funds (140) (137)
Charitable activities (40,703) (44,342)
Total expenditure (40,843) (44,479)
Net income 25,386 7,692
Net movement in funds 25,386 7,692
Reconciliation offunds
Total funds brought forward 212,682 204,990
Totalfundscarriedforward 238,068 212,682

This page does not form part of the statutory financial statements. Page 26

.

Sayers Croft Environmental Educational Trust

Statement of Financial Activities by fund for the Year Ended 31 May 2025

Restricted Funds

Total Total
Restricted Restricted
Funds Funds
2025 2024
£ £
Income and Endowments from:
Donations and legacies 34,970 33,540
Other income 5,800 744
Total income 40,770 34,284
Expenditure on:
Charitable activities (51,024) (36,340)
Total expenditure (51,024) (36,340)
Net expenditure (10,254) (2,056)
Net movement in funds (10,254) (2,056)
Reconciliation offunds
Total funds brought forward 60,240 62,296
Totalfundscarriedforward 49,986 60,240

This page does not form part of the statutory financial statements. Page 27

Sayers Croft Environmental Educational Trust

Detailed Statement of Financial Activities for the Year Ended 31 May 2025

Total Total
2025 2024
£ £
Income and Endowments from:
Donations and legacies (analysed below) 45,290 36,630
Other income (analysed below) 61,709 49,825
Total income 106,999 86,455
Expenditure on:
Raising funds (analysed below) (140) (137)
Charitable activities (analysed below) (91,727) (80,682)
Total expenditure (91,867) (80,819)
Net income 15,132 5,636
Net movement in funds 15,132 5,636
Reconciliation of funds
Total funds brought forward 272,922 267,286
Totalfundscarriedforward 288,054 272,922

This page does not form part of the statutory financial statements. Page 28

Sayers Croft Environmental Educational Trust

Detailed Statement of Financial Activities for the Year Ended 31 May 2025

Total Total
2025 2024
£ £
Donationsandlegacies
Appeals and donations
Appeals and donations
Grants
-government
Grants
restricted
Grants
-otheragencies
Grants -otheragencies		 3,561
-
3,059
21,600
3,700
13,370		 2,590
150
;
10,890
500
22,500
45,290 36,630
Otherincome
Feesand supplies
Fees and supplies		 55,909
=		 49,081
744
Feesand supplies 5,800 -
61,709 49,825
Raising funds
Trade subscriptions (140) (137)
(140) (137)
Charitable activities
Resource materials
Resource materials
Programme management
Programmemanagement
Premises expenses
Premises expenses
Telephone, computer peripherals and PPS
Travel and subsistence
Marketing and publicity
Bankcharges
Paypal fees
Independent examination and audit fees
Legal and professional fees
Depreciation ofequipment		 (1,099)
(3,467)
(28,452)
(44,883)
(846)
(2,674)
(434)
(76)
(4,195)
(187)
(20)
(1,296)
(3,117)
(981)		 (2,481)
(2,116)
(27,869)
(34,224)
(1,053)
-
(401)
(57)
(6,901)
(73)
(36)
(1,296)
(3,558)
(617)
(91,727) __(80,682)

This page does not form part of the statutory financial statements. Page 29