Ancient Tree Forum
(A company limited by guarantee)
Report and Financial Statements
For the year ended 31 March 2025
Company number 03578609 (England & Wales)
Charity number: 1071012
ANCIENT
TREE
FORUM

Ancient Tree Forum
Report and Financial Ststements
For the year ended 31 March 2025
Contents
Contents
Report of the Trustees ......................................................................................................................
Chair's report.....................................................................................................................................
Objectives and Activities..................................................................................................................
Public Benefit ....................................................................................................................................
Achievements and PerfoMian￿....................................................................................................
Structure Governan￿ and Management......................................................................................
Financial Review...............................................................................................................................
Referen￿ and Administrative Details............................................................................................
Statement of Trustees, responsibilities........................................................................................10
Independent Examine￿5 Report to the Trustees of Ancient Tree Forum...........................11
Statement of Financial Activities.................................................................................................. 12
Balance Sheet...................................................................................................................................13
Notes to the accounts
14-23

Ancient Tree Forum
Report and Financial Statements
For the year ended 31 March 2025
Report of the Trustees
The Trustees, who are also Directors for the purposes of the Companies A￿ 2006, present their
report with the financial statements of the charity for the year ended 31 March 2025 which is
also prepared to meet the requirements for a Directorfs report and accounts for Companies Act
purposes. The Trustees have adopted the provisions of 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).
Chair's Report- Ancient Tree Forum
The Ancient Tree Forum (ATF) is needed now more than ever. This is a pivotal moment for
ancient and other veteran trees. the habitats they support. and the landscapes in which they
survive and flourish. These trees are living monuments of global importance
essential for
biodiversity, cultural heritage, carbon storage, soil health and both mental and physical
wellbeing.
As the UK'S only organisation dedicated to the conservation of ancient and other veteran trees,
the ATF'S profile and influence continues to grow. Our expertise is increasingly sought by
national charities, landowners, local authorities and govemment bodies. Through training,
outreach and expert guidance, we help others understand and care for these irreplaceable
natural assets.
In March 2025, we successfully completed the third and final year of our project, in partnership
with the Arboricultural Association and funded by DEFRA'S Trees Call to Action Fund. This
initiative delivered a range of training and certification opportunities, establishing a national
network of skilled professionals dedicated to managing anGient and veteran trees.
We also conducted a mid-term review of our five-year strategy, reaffirming our long-term vision
and the outcomes we aim to achieve by 2027. A key strength of our progress lies in the expertise
of our volunteers, alongside the continued growth of our local groups ne￿Ork and the
strengthening of strategic partnerships. These relationships are vital to driving advocacy and
action for these remarkable trees, as well as the soils and landscapes that sustain them.
Our progress would not be possible without our dedicated volunteers, supported by a committed
staff team and an experienced, engaged Board of Trustees. Together, we remain focused on
safeguarding ancient and other veteran trees
now and for generations to come.
Richard Powell OBE, Chair. Ancient Tree Forum
Objectives and Activities
Our charitable purposes, as lodged with the Charities Commission of England and Wales, are..
To promote the protection and preservation of ancient and other veteran trees and their
associated wildlife, for the benefit of the public.
To promote study and research in the biology. ecology and conservation of ancient and
other veteran trees and their associated wildlife and to develop the best techniques for
their conservation.
To publish and disseminate information on ancient and other veteran trees and their
associated wildlife and on techniques for their management and conservation.
To foster understanding and appreciation of the biological, cultural, historic and aesthetic
value of ancient and other veteran trees.

Ancient Tree Forum
Report and Financial Statements
For the year ended 31 March 2025
Report of the Trustees
Public Benefit
TheATF Trustees have had regard to the guidan￿ issued by the Charity Commission on public
benefit.
The primary public benefit provided by the ATF lies in raising awareness of the critical
importance of old trees to biodiversity, landscapes, culture and communities
as well as the
threats they face and their alarming decline. Ancient and other veteran trees (AOWS) provide a
unique and irreplaceable habitat for thousands of species and require highly specialised care
to ensure their long-term health and survival.
The ATF is the only organisation in the country with expert knowledge specifically dedicated to
the management, protection and conservation of old trees. We work closely with leading
environmental and tree-focused charities to integrate this specialist knowledge into policy and
land management practices.
To realise our vision, we must build committed and lasting partnerships with both organisations
and individuals. This requires sustained investment in the development, recruitment and
succession of relationships and allian￿s. particularly in times of change. These connections
are fundamental to maintaining strong advocacy for our oldest trees.
Achievements and Performance
In 2024-2025, the ATF continued to shape policy and influence government bodies,
collaborating with major charity landowners and training professionals in the care and good
management for ancient and other veteran trees. This included engaging with key government
and industry consultations. The ATF also maintained strong partnerships with the Woodland
Trust and the Tree Council on initiatives aimed at protecting important trees.
The ATF successfully completed the third and final year of its project, in partnership with the
Arboricultural Association and funded by DEFRA'S Trees Call to Action Fund.
Our work was shared widely through our website, social media and quarterly e-newsletter, as
well as through events and webinars. Additionally, we continued to support and bring together
our local group organisers.
2024-2025 is the third year of a five-year strategy for the Ancient Tree Forum. Our strategy
describes the change, or outcomes, we want to create. Below. we describe the progress made
in 2024-2025 towards those outcomes.
Training and Professional Development Achievements
ATF successfully conduded the third and final year of Ihe Trees Call to Action Fund (TCAF)
project, exceeding training targets and delivering a lasting impact on professional development
in Ancient and other Veteran Tree (AOW) care.
3 Year Project Key Training Achievements
636 professionals trained (exceeding the target of 450) Ihrough VETcert courses,
VETree workshops, Tree Architecture training, and exam preparation webinars.
202 professionals completed VETcert training, surpassing the original goal of 192.
136 participants trained through nine 'Valuing and Managing Veteran Trees (VETree)
workshops, exceeding the initial target of six workshops.
101 professionals trained through six adVan￿d Tree Architecture courses, exceeding
the target of 96.
197 professionals participated in exam preparation webinars, more than doubling the
target of 90.

Ancient Tree Forum
Report and Financial Statements
For the year ended 31 March 2025
Report of the Trustees
114 vET￿rt exam places delivered by our project partnerthe Arboricultural Association
(target.. 100), increasing the number of certified professionals.
Expanding Access and Inclusion
A bursary programme was implemented to increase accessibility, awarding 68 bursaries to
under represented groups, including women, younger professionals, and people of colour. This
initiative aimed to broaden participation across the training offer and to increase the uptake of
engagement by practising level professionals, though structural baffiers in the sector remain a
challenge.
Training Impact and Sector Influence
Over 970k of participants rated ATF training as ex￿lIent or ex￿edIng expectations.
Training increased skills, knowledge, and confidence, with over 950A of participants
reporting improved understanding of Aow management and planning.
Strategic partnerships with the National Trust (SE) and Crown Estate at Windsor have
influenced veteran tree care at a land management level.
The project has raised awareness of VETcert. with consulting professionals seeing an
increase in demand for certified expertise.
While significant progress has been made in embedding best practices for veteran tree
management, continued efforts are needed to increase uptake of VETcert at the practising level
and further influence procurement policies among landowners.
With the completion of the TCAF project, ATF remains committed to supporting professional
development in veteran tree care and working towards a sector-wide strategic approach for the
long-term protection and management of ancient trees.
Major partnerships- strategic approaches, policy influencing and project delivery
We completed the funded relationship with the Arboricultural Association (AA), where
the ATF was lead partner for the three-year Trees Call to Action Fund project. The ATF
offered VETcert (and other) training. and the A4 offered the VETcert exams.
ATF is a partner on the Wood Pasture and Parkland Ne￿ork, working alongside
colleagues from the National Trust, Wildlife Trusts, Crown Estate, Forestry England,
Forestry Commission, Forest Research, Natural England, RSPB, Woodland Trust, Tree
Council and Nature Scotland among others. The ATF helped organise a joint field
meeting with the Technical Advisory Panel in September 2024 at Gritnam Wood, New
Forest.
The ATF continues to collaborate with the Woodland Trust and UCL to share insights
from the SCATTER Project. which is now integrated into the Woodland Trust's Living
Legends Campaign.
In November 2024. the ATF participated in a DEFRA workshop on Acute Oak Decline,
focusing on the causes and management of this pressing tree health issue.
Looking ahead, the ATF is partnering with the City of London to organise an international
conference on the Biodiversity of Pollarded and Veteran Trees in June 2025. The
conference will explore the biodiversity of pollarded trees, address the impacts of climate
change, and present updated management guidan￿ to support biodiversity.

Ancient Tree Forum
Report and Financial Statements
For the year ended 31 March 2025
Report of the Trustees
ATF National Field Meeting - bringing a range of partners together to learn about Aovr
management
As a result of Storm Ciaran, the ATF'S Autumn 2023 Field Meeting at Ashton Court,
Bristol, was rescheduled to April 2024.
ATF'S Autumn 2024 National Field Meeting was held at Staverton Park, Suffolk.
Local events- reaching further to local professionals and organisations
Our local groups ran 13 events in 2024-2025. reaching over 500 people participating in these
events to develop their knowledge and understanding of ancient and other veteran trees.
Evaluation surveys were undertaken after each event to ensure we continue to learn from our
supporters, experiences.
Partner organisations influenced by ATF training
The strategic approach of ATF training, funded by TCAF, involves:
Raising awareness of the need to protect and manage A0￿5.
Raising awareness of vET￿rt which is the European qualification and standard for
managing Aows.
Building professionals, skills and knowledge to improve the understanding and
management of A0￿S by providing a training pathway toward VETcert certification.
The project seeks to increase the skillslqualifications not only of existing professionals
but also seeks to increase the diversity of the sector (by creating more opportunities for
under-represented groups in the pathway toward certification).
Raising awareness with major landownerslmanagers of A0￿S to increase recognition
of vET￿rt as the benchmark qualification in the industry.
The external evaluation of our Trees Call to Action Fund project shovts that the training pathway
has raised awareness of the need for appropriate management of ancient and other veteran
trees, increased the pool of people engaged in developing skills and knowledge in the
management of these trees and created a plaffomi for bringing professionals together to share
and develop their interest and to extend their own practice.
We will fill
s in the knowled e base and share them throu
h ATF services.
How we achieved our tsrgets
Following the launch of a panel of volunteer specialists: the Technical Advisory Panel, in June
2022. These volunteers continue to work on knowledge creation so that the ATF can fill gaps in
knowledge about managing ancient and other veteran trees:
Retrenchment The Technical Advisory Panel has continued its discussions on
retrenchment, focusing on how it applies across different tree species and age classes.
Ongoing conversations have highlighted the challenges of definitively identifying age-
related retrenchment in the field. It was widely agreed that such uncertainty is inevitable,
given the long timescales involved in tree development and that this should be
acknowledged in our approach. As a result, the Retrenchment Working Group is in the
process of revising the definition to reflect these complexities.
Halo Guidance
The Technical Advisory Panel has also focused on developing
guidance for Halo Clearance. The aim is to share the guidan￿ at the upcoming
International conferen￿ on the Biodiversity of Pollard and Veteran Trees.

Ancient Tree Forum
Report and Financial Statements
For the year ended 31 March 2025
Report of the Trustees
Policy Consultations
The Technical Advisory Panel's Policy Consultation Working
Group continues to collaborate with experts, advocating for policies and legislation that
prioritise the recognition, protection, conservation, and effective management of ancient
and veteran trees.
In 2024125, the group contributed to the Protecting Important Trees Project, focusing
on reviewing legal protections and financial support for Trees Outside Woodland.
Feedback was submitted to the Tree Council in September 2024. The ATF was also
represented at the Woodland Trust's Protecting the UK s Tree Heritage event in
November 2024, which featured the launch of the sCA￿ER Project. The ATF also
participated in a workshop held at the Woodland Trust Head Office in Grantham in
March 2025. The workshop reflected on progress towards improved protection of the
oldest and most special trees and agreed a plan to sustain and energise our collective
power to secure proteGtion of our heritage trees.
The ATF provided responses to key consultations, including the National Planning Policy
Framework and the BS 5837 revision and offered input on the PreseNing Trees and
Woodlands consultation in Wales.
Furthermore, the ATF participated in the Forestry Commission's Project WIDGET
workshops and attended the final session in March 2025 to discuss the impact of
development on ancient woodlands. The ATF also submitted feedback to the Land Use
Consultation on Defra's vision for land use in England.
ATF is en
ed and acknowled ed as a ke
artner in
olic
alliances
How we achieved our targets
ATF'S relationship with Natural England has been enhan￿d by two core ATF assets..
partnerships with organisations such as Woodland Trust and the T￿ Council.
ATF'S volunteer experts and the knowledge drawn from the ATF'S Technical Advisory
Panel. The combination of partnerships and volunteer expertise - co-ordinated by ATF
staff, has allowed the ATF to continue to influence consultation responses and legislative
and policy opportunities through an informal alliance with these partner organisations.
This has led to a substantial body of work between ATF'S Technical Advisory Panel and
Natural England and will prove fruitful for future years - we have recently renewed ATF
involvement with the Wood Pasture and Parkland Network, coordinated by Natural
England and hosted a joint meeting between them and the ATF'S Technical Advisory
Panel in 2024, to share knowledge and build links.
We are an active member of other alliances through our relationship with the Wildlife and
Countryside Link.
A cohort of"2030 ex
erts"
ex
erts of the future
are recruited and mentored
How we are working towards our targets
The Experts of the FLrture (EotF) initiative received 25 applications, with four candidates
appointed after interviews held in July 2024, supported by the Technical Advisory Panel.
EotF volunteers have completed their VETcert training and the ATF Tree Architecture
course. They have actively participated in key events, including two retrenchment
workshops and a field visit to Gritnam Wood in the New Forest. organised in
collaboration with the Wood Pasture and Parkland Ne￿ork. Additionally, they have
contributed to TAP meetings, seeking guidan￿ and support for their ongoing projects.

Ancient Tree Forum
Report and Financial Statements
For the year ended 31 March 2025
Report of the Trustees
Significantly, EotF have taken an active role in developing the ATF'S forthcoming Halo
Clearance guidance and are actively supporting the International Conference on the
biodiversity of pollarded trees.
Mentorship arrangements are underway, drawing on Technical Advisory Panel and the
wider ATF nefvrfork. The programme continues to provide valuable learning and
engagement opportunities for the next generation of ancient tree specialists.
Behind the scenes
We continued to develop our understanding about equity, diversity and inclusion - submitting
our second response to the Ra￿ Report in 2024. We continued to invite all our volunteers to
complete EDI training.
Lookin
ahead- 2025-2026
This is a critical time for ancient and other veteran trees, the habitats they support and the
landscapes in which they can survive and flourish. Their protection is crucial, not least because
these living monuments represent a globally important resource, for biodiversity, carbon
capture, soil conseNation, cultural connection, and mental and physical health. Britain is thought
to have the highest proportion and the most substantial ancient oaks in northern Europe. The
Ancient Tree Forum has much demand to meet - we are the only organisation in the country
specialising in the Conservation of ancient and other veteran trees. We ￿ntinUe to focus our
growth on our volunteering and partnership networks and training, because we believe these
are the most sustainable and strategic ways to ensure our expertise is used across the country.
The ATF undertook a mid-term review of the strategy in December 2024 and updated the
strategic outcomes for 2025-2027. We will continue to focus our work wtth land managers,
landowners, local authorities, and national government. We will fill further gaps in our knowledge
base and are working on a series of guidance notes to align with the VETcert Iraining resources.
We will deliver and improve our offers of training, outreach, advi￿ and guidance to other
organisations. We will work to ensure we meet our ambition to create a nationwide ne￿ork of
trained and certified VETcert professionals and that organisations and landowners will specify
vET￿rt professionals when Garrying out work on AOVTS.
We are improving and continuously reviewing our governance and finance procedures and
continue to seek to become a more inclusive organisation.
We will remain a volunteer-powered organisation and we will always seek to collaborate and
work in partnership with other organisations and charities. We know that without our volunteers,
partners and many other interested stakeholders. worf(ing with us to protect our oldest trees,
we could not achieve our vision for ancient and other veteran trees, their wildlife, and their
heritage and cultural values to be safeguarded now and in the future.
Volunteers
Many of theATF's main activities in 2024- 2025 were powered by over 80 volunteers- including
the leadership role undertaken by our Trustees, the support and advi￿ from the Technical
Advisory Panel volunteers and the work our local groups undertake to arrange field meetings to
give people opportunities to leam about and visit ancient trees.

Ancient Tree Forum
Report and Financial Statements
For the year ended 31 March 2025
Report of the Trustees
Structure, Governance and Management
ATF continued to review our govemance arrangements during 2024 - 2025. We reviewed our
Board's skill set and identified that we needed to recruit three new Trustees.
Trustee changes
Vikki Bengtsson & David Wallace-Hare resigned from the Board on 13 November 2024.
Staff changes
Kirsty Joynes, Finan￿ Officer left the organisation in July 2024. Jeanette Caddick joined the
Ancient Tree Forum as the Finan￿ Officer on 1 November 2024.
At the end of December 2024, the Trustees created the role of Executive Director and appointed
the existing Operations Manager, Bob Warnock to this role.
The ATF H&S Policy and the Safeguarding Policy were updated to reflect these staff changes
and staff completed refresher Safeguarding Lead training.
Trustee recruitment
ATF openly recruits for Trustees and follows good practi￿ in Trustee selection methods. Each
year, 6 months before the AGM, the Board will decide if they need to actively recruit new
Trustees. The Board shall always work to include at least a third of its number who are specialists
in ancient and veteran trees or other related subjects. If during the year any Trustees announce
their intention to leave, the Board will decide if they need to recruit new Trustees. The Trustees
of the ATF receive a welcome pack, including induction to the charity's govemance and
finan￿S. a'buddy from the Board. and are offered extemal training on the legal responsibilities
of being a Trustee.
Organisational structure
The ATF has a Board of Trustees who are also Company Directors and Members. Beyond the
governance structure, the ATF employs four part-time staff and engages short-term contractors
(e.g. trainers). The ATF has a strong volunteer structure with a Technical Advisory Panel of
I￿e1ve volunteers and a growing number of local groups, all with at least one local group
organiser. The ATF works as part of several other infomial coalitions, including as part of our
membership of the Tree Council, and in close partnership with other tree organisations, such as
the Woodland Trust and the Arboricultural Association.
Risk Management
After risk management and controls, Ihe principal risks facing the charity in March 2025 were
financial, through reliance on year on year for funding and the impact of rising inflation

Ancient Tree Forum
Report and Financial Statements
For the year ended 31 March 2025
Report of the Trustees
Financial Review
The principal sources of funding for the ATF were from grants, donations, training and sales of
books and merchandise.
Income for the year was £155,679 {2024: £145,419) and expenditure was £142,788 (2024..
£138,010), generating a surplus of £12,891 (2024: £7,409). This was a better result than
budgeted and left us with carried fonNard funds of £161,633 (2024.. £148,742). Of these funds,
£9,300 was restricted, £7,823 designated and £144,510 general unrestricted.
Reserves policy
In line with the guidan￿ issued by the Charities Commission the Trustees have reviewed the
charities need for reserves.
The Trustees have a policy of ensuring that they hold in free reserves, adequate funds to allow
for the risk-management of cash flow due to our spread of income across ticket income through
to small annual grants with a few larger multi-year grants. The amount would also allow orderly
wind-down of the charity should that ever prove to be necessary.
The charity requires unrestricted reserves approximately equal to a minimum of 3 months
operating costs, based on actual expenditure for the current year, which this year equates to
£36,000. The Trustees believe that this represents a minimum level of reserves necessary to
ensure the effective and efficient operation of the charity to fulfil its public benefit. The charity
also holds a designated Glosedown fund of £6,483 to ensure that the Gharity has funds to cover
close down costs. Therefore, the Trustees are satisfied with the reserve levels of the charity
and they continue to review the reserves policy.
Invesljnent Powers and Policy
The Treasurer and Executive Director will be responsible for ensuring that the ATF maximises
income from any funds and minimises interest charges. The Treasurer will identify future cash
flows and plan the movement of funds accordingly, as required, supported by the Finance
Officer. Any investments made will be in accordan￿ with the powers set out in the Articles of
Association and within any ethical constraint5 set by the Board.

Ancient Tree Forum
Report and Financial Statements
For the year ended 31 March 2025
Report of the Trustees
Reference and Administrative Details
Ancient Tree Forum is a registered charity (number 1071012).
The Charity is also incorporated under the 2006 Companies Acl (number 03578609) and is
governed by its Memorandum and Articles of Association (incorporated 10 June 1998, as
amended by special resolution(s) dated 30 October 2017, as amended on 20 Oct 2020).
The charity is managed by the Board of Directors (Trustees) who are appointed at the Annual
General Meeting. The Trustees listed below have served during the year and Sin￿ the year end
date.
Directorsrrrustees
Richard Powell OBE- Chair
Luke Barley- Vice Chair
Philip Todd - Treasurer
Thomas Hill
Michelle Doyle-wildman
Cheryl Silvawood
Luminita Holban
Matthew Searle
Vikki-Jane Bengtsson (until 13 November 2024)
David WallaTrHare (until 13 November 2024)
Company Secretary
In September 2024 the trustees and staff team reviewed the role of Company Secretary. ATF'S
Governing Document does not state the ATF fomally need an appointed Company Secretary
and there is no longer a legal requirement to have one, provided the functions are covered. The
board decided that the responsibilrties of the Company Secretary role were attributed to the staff
and vice-chair role.
Registered Office
85 Great Portland Street, First Floor, London, W1W 7LT
Independent Examiner
Josh Kingston Bsc (Hons) ACA, Burton Sweet Ltd, The Clock Tower, 5 Farleigh Court, Old
Weston Road, Flax Bourton, Bristol. BS48 1 UR.
Bankers
Handelsbanken- Windsor, Independent House, Windsor. SL4 1BA

Ancient Tree Forum
Report and Financial Statements
For the year ended 31 March 2025
Report of the Trustees
ststement of Trustees, responsibilities
The Trustees (who are also Directors of Ancient Tree Forum forthe purposes of company law)
are responsible for preparing the Trustees, Report (incorporating the strategic report and
Directors, report) and the financial statements in accordan￿ with 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 Accepted
Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year
which give a true and fair view of the state of affairs of the charitable company and of the
income and expenditure, of the charitable company forthat period. In preparing these financial
statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charities SORP:
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any
material departures disclosed and explained in the financial statements., and
prepare the financial statements on the going concem basis unless it is inappropriate
to presume that the charitable company will continue in business.
The Trustees are responsible for keeping adequate accounting records that disclose with
reasonable accuracy at any time the financial position of the charitable company and enable
them to ensure that the financial statements comply with the Companies Act 2006. They are
also responsible for safeguarding the assets of the charitable company and hen￿ for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Board of Trustees on
behalf by..
Sep 22 2025
and signed on its
Richard Powell OBE - Chair of the Board of Trustees
10

Ancient Tree Forum
Report and Financial Ststements
For the year ended 31 March 2025
Independent Examiner's Report
Independent Examiners Report to the Trustees of Ancient Tree Forum
I report to the charity Trustees on my examination of the accounts of the Company for the year
ended 31 March 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, I 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 I have followed the Directions given by
the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examIne￿S statement
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by section
386 of the 2006 Act; or
the accounts do not accord with those records., or
the accounts do not comply with the accounting requirements of section 396 of the
2006 Act other than any requirement that the accounts give a 'true and fair view which
is not a matter considered as part of an independent examination; or
the accounls have not been prepared in accordan￿ with the methods and principles
of the Statement of Recommended Practice for accounting and reporting by charities
applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination
to which attention should be drawn in this report in order to enable a proper understanding of
the accounts to be reached.
ogkkn LL gkni
Joshua Kingston, Bsc., ACA
Burton Sweet Limited
The Clock Tower
5 Farleigh Court
Old Weston Road
Flax Bourton
Bristol BS48 1 UR
Date..
Sep 22 2025
11

ANCIENT TREE FORUM
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 31 MARCH 2025
Unrestrlcted Restrlcted Total Funds Total Funds
Funds
Funds
2025
2024
Nots
Income from:
Grants and donations
Charitable activities
Investments
39,289
38,414
868
77,108
116,397
38,414
868
111,870
33,377
172
Total income
78,571
77,108
155.679
145,419
Expenditure on:
Raising funds
Charitable activities
14,367
53,088
14,367
128,421
13,821
124,189
75,333
Total expenditure
67,455
75,333
142,788
138,010
Net incomel(expenditure) and net
movement in funds
11,116
1,775
12,891
7,409
Total funds at start of year
14
141,217
7,525
148,742
141,333
Total funds at end of year
14
152,333
9,300
161,633
148,742
The Charity has no recognised gains or losses other than the results for the year as set out above.
All of the activities of the charty are classed as continuing.
The notes on pages 14 to 23 forni part of these financial statements.
See note 9 for fund-accounting comparative figures.
12

ANCIENT TREE FORUM
BALANCE SHEET
AS AT 31 MARCH 2025
Company number: 03578609
2025
2024
Note
Flxed assets
Tangible assets
10
1,340
1,340
1,787
1,787
Current assets
Stock
Debtors
Cash at bank and in hand
11
12
4,437
38,653
137,980
181,070
47,615
158,156
205,771
Llabllltles
Creditors = amounts falling
due within one year
Net current assets
13
(45,478)
160,293
{34,115)
146,955
Total assets less current liabilities
161,633
148,742
Net assets
161,633
148,742
FUNDS
Unrestricted funds
General funds
Designated funds
Restricted funds
Total funds
15
15
15
144,510
7,823
9,300
161,633
131,269
9,948
7,525
148,742
For the year ended 31 March 2025 the company was entitled to exempts'on from audit under section 477 of the
Companies Act 2006 relating to small companies.
The members have not required the company to obtain..
an audit of its accounts for the year in question in accordan￿ with section 144(2) of the Charities Act 2011.
an audit of its accounts for the year in question in accordan￿ 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 in accordan￿ with the special provisions of Part 15 of the Companies Act
applicable to small companies subject to the small companies regime and in accordance wrth FRS102 SORP.
These financial statements were approved by the Trustees on .Seu222025................... and are signed on their
behalf by..
Richard Powell OBE
Chair of the Board of Trustees
The notes on pages 14 to 23 forni part of these financial statements.
13

ANCIENT TREE FORUM
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
1 Accounting policies
Accounting convention
The financial statements have been prepared in accordan￿ with the historical cost convention {ex￿pt where
otherwise stated in the accounting policy note) and in accordance with the Statement of Recommended
Practice.. Accounting and Reporting by Charities preparing Iheir accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the
Companies Act 2006.
The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material
uncertainties affecting the ability of the charity to continue as a going COn￿M.
Income
Income from donations is included in income when these are receivable, ex￿pt as follows..
l. When donors specify that donations given to the charty must be used in future accounting periods. the
income is deferred until those periods-
11. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such
income, the income is deferred until the pre-conditions have been met.
Investment income is included on a receivable basis.
Income from training courses is recognised in the period in which the training is delivered.
Expenditure
Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which
cannot be recovered.
Raising funds
Raising funds expenditure include those costs incurred in seeking voluntary contributions, costs of goods sold
and other costs which include the costs of running and participating in fundraising events and collections and
cost of goods purchased for resale.
Charitable Activities
Grants awarded are allocated to charitable activities.
Govemance costs
Governance costs include those costs associated vrfth meeting the constitutional and statutory requirements of
the charity and include the audit fees and costs linked to the strategic management of the charity. Governance
costs are included within support costs.
Allocation and apportionment costs
Certain expenditure is directly attributable to specific activities and this has been included in those cost
categories. Other costs, which are attributable to more than one category, are apportioned across cost
categories on the basis of an assessment of workload carried out from time to time.
Overhead support costs have been fully allocated to charitable activities.
14

ANCIENT TREE FORUM
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
1 Accountlng pollcles (continued)
Pension costs and other post-retirement benefrts
The charity contributes to defined contribution pension schemes. Contributions payable to the charity's pension
schemes are charged to the Statement of Financial Activities in the period to which they relate.
Tangible fixed assets
Fixed assets are held at cost less accumulated depreciation. Assets costing less than £100 are not capitalised.
Depreciation is calculated so as to write off the cost of an asset, less its estimated uttimate residual value, over
the useful life of that asset as follows=
Office equipment - 250/0 on a reducing balance basis
Stock
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and
slow moving items.
Trade debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid after taking account of any discounts due.
Cash and cash equivalents
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of
three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event
that will probably result in the transfer of funds to a third paty and the amount due to settle the obligation can
be measured or estimated reliably. Creditors and provisions are normally recognised at their setuement amount
after allowing for any discounts due.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objects 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 form part of unrestricted funds and have been identified as being for particular purposes by
the Trustees. They are not restricted and can be transferred to general funds at any time at the discretion of
the Trustees.
Further explanation of the nature and purpose of each fund is included in note 14 of the financial statements.
15

ANCIENT TREE FORUM
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
2 Income from: Grants and donatlons
Unrestricted Restricted Total Funds
Funds
Funds
2025
Donations (including Gift Aid)
Grants received
Garfield Weston
Chapman Charitable Trust
COB Charity
Big Give
Frognall Trust
lan Askew Charitable Trust
TCAF
4,098
4,098
20,000
3,000
1,500
10,191
20,000
3,000
1,500
10,191
3,000
500
74,108
3,000
500
74,108
39,289
77,108
116,397
Prior year
Unrestricted Restricted Total Funds
Funds
Funds
2024
Donations (including Gift Aid)
Grants received
Garfield Weston
Woodroffe Benton
Share Gift
UCL
TCAF
3,340
3,340
20,000
500
5,000
13.327
20,000
500
5,000
13,327
69,703
69,703
42,167
69,703
111,870
16

ANCIENT TREE FORUM
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
3 Income from: Charitable activities
Unrestricted Restricted Total Funds
Funds
Funds
2025
Book and merchandise sales
Training course receipts
Events
606
35,020
2,788
606
35,020
2,788
38,414
38,414
Prior year
Unrestricted Restricted Total Funds
Funds
Funds
2024
Book and merchandise sales
Training course receipts
Events
1,285
28,622
3,470
1,285
28,622
3,470
33,377
33,377
4 Expenditure on: Raising funds
Total Funds Total Funds
2025
2024
Staff costs (note 7)
Consultancy fees
4,917
9,450
5,596
8,225
14,367
13,821
17

ANCIENT TREE FORUM
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
5 Expenditure on: Charitable activities
Total
2025
Totsl
2024
Direct costs
Staff costs (note 7)
Other staff costs
Printing, postage, communications and IT
Event costs
Training and project costs
Evaluation
Expert Panel
Local Groups
Book sales
28,777
5,052
60,593
5,934
33
150
30,885
7,000
2,283
176
4,435
21,096
2,515
404
1,003
Support costs
Staff costs (note 7)
Other staff costs
Printing, postage, communications and IT
Subscriptions
Insurance
Legal and professional costs
Finance charges
Depreciation
Sundries
Training and project costs
34,511
2,199
5,130
28
11,758
4,455
4,397
931
I I
1,728
1,065
618
447
2,049
2,294
532
596
45
12
Governance
Independent examiner's fees (note 6)
Trustees expenses and governance costs {note 6)
2,538
1.387
2,676
2,878
128,421
124,189
18

ANCIENT TREE FORUM
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
6 Net incomel(expenditure) for the year
This is stated after charging..
2025
2024
Independent examinerfs fees
for independenl examinats.on
for accounts preparation
other ServI￿S
Trustees, travel, meeting and recruitment costs
Depreciation
1.056
1,482
990
1,386
300
2,878
596
1,387
447
Included in the above trustees related costs. five Trustees have been reimbursed £1.297 for their out of pocket
travel expenses (2024: £2,105). No Trustee received any remuneration during the year.
7 Stsff costs and numbers
The aggregate payroll costs were=
2025
2024
Wages & salaries
Social security costs
Pension contributions
67,171
76,236
284
1,427
1,033
68,204
77,947
No employee re￿iVed emoluments of more than £60,000.
The average weekly number of employees during the year was 4 (2024: 5), calculated on the basis of average
headcount. This represented 2 {2024: 2) full-time equivalent members of staff.
The total employment benefits received by key management personnel (including employer national insurance
and employer pension contributions) were £30.207 (2024: £18,420).
8 Taxation
The charity is exempt from corporation tax on its charitable activities.
19

ANCIENT TREE FORUM
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
9 Statement of Flnanclal Actlvttles comparatlve figures
Unrestrlcted Restrlcted Total Funds
Funds
Funds
2024
For the year ended 31 March 2024
Income from:
Grants and Donations
Charitable activities
Investments
42,167
33,377
172
69,703
111,870
33,377
172
Total income
75,716
69,703
145,419
Expenditure on:
Raising funds
Charitable activities
13,821
54,486
13,821
124,189
69,703
Total expenditure
68,307
69,703
138,010
Net Incomel(expendtture) for the year
and net movement In funds
7,409
7,409
Total funds at stsrt of year
133,808
7,525
141,333
Total funds at end of year
141,217
7,525
148,742
20

ANCIENT TREE FORUM
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
10 Tangible fixed assets
Office
equipment
Total
Cost or valuation
At 1 April 2024 and at 31 March 2025
4,237
4,237
Depreciation
At 1 April 2024
Charge for the year
2,450
447
2,450
447
At 31 March 2025
2,897
2,897
Net book value
At 31 March 2025
1,340
1,340
At 31 March 2024
1,787
1,787
11 Stock
2025
2024
Stocks
4,437
4,437
12 Debtors
2025
2024
Trade debtors
Prepayments and accrued income
Other debtors
1,655
45,960
370
38,066
217
47,615
38,653
13 Creditors: amounts falling due within one year
2025
2024
Trade creditors
Tax and social security
Other creditors
Accruals and deferred income
457
3,341
382
41,298
1,564
1,195
235
31,121
45,478
34,115
21

ANCIENT TREE FORUM
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
14 Movement In funds
For the year ended 31 March 2025
At 1 April
2024
At 31 March
2025
Income
Expenditure
Transfers
Restricted funds
Thorneythwaite
Other grants {regions)
TCAF
Frognall Grant
4,213
3,312
(1,225)
2,988
3,312
74,108
3,000
(74,108)
3,000
7,525
77,108
75,333
9,300
Unrestricted funds
Closedown fund
Fixed Assets
General funds
9,948
(3,465)
1,787
1,678
6,483
1,340
144,510
(447)
(67,008)
131.269
78.571
141,217
78,571
67,455)
152,333
Total funds
148,742
155,679
(142,788)
161,633
Restricted funds
Thorneythwaite
a private donation of funds for partnership working at the Thomeythwaite project in
Borrowdale, Cumbria.
Other grants (regions) - Funds to promote regional groups that enable the charity to engage an even wider
audience, beyond the charity's now very oversubscribed events.
TCAF - Tr￿S Call to Action Fund is part of the Nature for Climate Fund supporting the delivery of England
Trees Action Plan developed by Defra in partnership with the Forestry Commission and delivered by the
National Lottery Heritage Fund. ATF'S part of the project is to deliver subsidised training to around 450 Ancient
or veteran tree sector professionals.
Frognall Grant- Early Year Professionals, Training.
Unrestricted funds
Designated funds
Closedown fund - Funds set aside by the trustees to assist with closedown costs in the event of the charity
closing.
Fixed assets - Funds designated by the trustees representing the net book value of tangible fixed assets held
for charitable use.
General funds
These funds are available for use by the trustees in the furtherance of the charity's objects.
22

ANCIENT TREE FORUM
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
14 Movement in funds (continued)
For the year ended 31 March 2024
At 1 April
2023
At 31 March
2024
Income
Expenditure
Transfers
Restricted funds
Thorneythwaite
Other grants (regions)
TCAF
4,213
3,312
4,213
3,312
69,703
(69,703)
7,525
69,703
(69,703)
7,525
Unrestricted funds
Closedown fund
TCAF fund
General funds
9,755
29,340
94,713
193
(29,340)
29,147
9,948
75,716
(68,307)
131,269
133,808
75,716
(68,307)
141,217
Total funds
141,333
145.419
(138,010)
148,742
15 Analysis of net assets between funds
Unrestricted
Designated
General
Funds
Funds
Restricted
Funds
Total Funds
2025
As at 31 March 2025
Tangible fixed assets
Other net assets
1,340
6,483
1,340
160,293
9,300
144.510
9,300
7,823
144,510
161,633
Unrestricted
Designated
General
Funds
Funds
Restricted
Funds
Total Funds
2024
As at 31 March 2024
Tangible fixed assets
Other net assets
1,787
129,482
1,787
146,955
7,525
9,948
7,525
9,948
131,269
148,742
16 Related party transactions
There are no transactions with trustees or other related parties other than those disclosed as required by the
SORP elsewhere in the financial statemenls.
23