Company Number.. 03788484
Charity Number.. 107S635
THE ARBORY TRUST
IA company Ilmltad by guaranlee and not havlng share capllal)
REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024

THE ARBORY TRUST
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Contents
Page8
Trustees, report
Independent examiners, report
Statement of financial activities
Balance Sheel
Notes to the financial statements
7-12
Prln¢lpal addro88:
The Lodge
The Barton Woodland Burial Ground
Comberton Road
Barton
Cambridge
CB23 78A
Company Number:
03788484
Charlty Number:
1079635
Bankers:
Barclays Bank PIC
Cambridge
CB2 3XN
Sollcllor8:
Lee Bolton Monier- Williams
1 The Sanctuary
Westminster
London
Indop•ndent Examlner
Naomi Hedger BFP FCA CTA
7 Quy Court
Colliers Lane
Stow-cum-auy
CB25 9AU

THE ARBORY TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report with the financial statements of the Trust for the year ended 31
December 2024.
OBJECTIVES AND ACTIVITIES
The object of the charity is the provision and maintenance of public burial grounds in the advancement of
Christian religion. The Trustees in setting their objectives have had due re9ard to the public benefit
guidance issued by the Charity Commission.
ACHIEVEMENTS AND PERFORMANCE
The popularity of Barton continues. We are using the glades in the North Gleba for Burials and have filled
Glade 1 (Hornbeaml, Glade 2 (Aspen), Glade 4 (Birch), Crab Apple {Glad8 51 and Willow (Glade 3},
Spindle {Glade 81 and Oak {Glade 71 and Wayfarin9 (Glada 6}, Ash (Glade 91 and Maple (Glade 10} are
now open.
There were in total, 172 bufials and 103 interments of ashes in 20241192 Burials and 111 Ash internments
in 20231. There was a consistent flow of Funerals throughout the year.
Burial reseryations have not been allowed since 2019. Th6 Trust can relracl that decision at any time in
the future. People are allowed a re5erv8tion when it is booked al time of the burial of their loved one. We
seem to be taking more double depth reservations because of this, Ash burials are increasing in number.
The Trust anticipates that the number of reservations and interments in 2024 will continue lo match if not
exceed that of pr8vious years. It is the dedication and cohesion of the whole team, whether employees or
volunteers both al Barton and Ely, that contributes hugely lo the Trust's success.
The Trustees report that Glebe Rise (extension lo the site), has now had 300 trees planted, all fenced off
and growing well.
Trustees
There have been no new Trustees appointed.
Paul Evans has stepped down as Trustee. The Arbory Trust are grateful for his support over the years.
REVIEW OF THE YEAR
The net surplus for the year amounted to £104,168 (2023- £139,881).
Rl8k analysls
The Iruslees confirm that major risks to which the Trust Is exposed are reviewed regularly. The trustees
delegate to a Working Group of Iruslees the task of ensuring that risks are reviewed and managed.
Reserva$ pollcy
The Trust aims lo hold free reseNes sufficient lo cover 12 months of charitable expenditure. currently
estimated at £ 95,000. At 31 December 2024 the Trust's free reseNes were £1,035,010. The long term
aim of the reserves is to enable for future acquisition of land for woodland burials. either at Barton or
elsewhere and for site maintenance in-perpeluity.

THE ARBORY TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEM8ER 2024
Plans for the future
The Trust have obtained Planning Permission for the extension of the Service Room extension. This is to
make sure our families can be seated comfortably rather Ihan stand outside when large funerals are taking
place. Plans are now commencing for fund raising and contruction.
The planting of trees in Glebe Rise has been completed wilh the p18nling of 3,000 trees. All tracks and
fencing complete.
Regarding Covid 19, we will still plan lo have safety measures in place including social distancing signs
and saniliser in place around the venue. Signs will be present to remind people lo be careful. We will keep
the Lodge well ventilated when families are havin9 8 sorvice.
STRUCTURE GOVERNANCE & MANAGEMENT
The charity was Incorporated as a company limiled by guarantee on 11 June 1999 and registered with the
Charity Commission on 29 February 2000, charity number 1079635.
Day to day management of the work of the Trust is undertaken by the Manager, under the directlon of the
working group of Trustees. The working group meets 4 times per year, usually February, April, June and
November and the full annual meeting takes place in September,
Appolnlment of Tru8tee8
The Chairman of the Trust must be a Bishop of the Church of England. Other trustees are appointed lo
provide expertise in th8 following areas: land and woodland management., finance., ecological matters,. and
burial practice of the Christian Church. All of these areas are covered by the current Iruslees. Upon
appointment new Iruslees are given an induction pack, which includes working group meeting minutes,
past issues of the newsletter and the most recent annual accounts, and are invited to attend a Iruslees
meeting before accepting the trusteeship,
Trustee¥, respon31bllltle8
The trustees are responsible for preparing financial statements for each financial year which give a true
and fair view of the slate of affairs of the trust as at the end of the financial year and of the surplus or
deficit of the trust for that period. In preparing those financial statements, the trustees £re required to..
select suitable accounting policies and then apply them consistently.,
make judgements and estimates that are reasonable and prudent.,
comply with applicable Accounting Standards, subject to any material departur¢¥
disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it Is
inappropriate to presume that the trust will continue in bu$ine8S.
The Iwslees are responsible for maintaining proper accounting records which disclose with reasonable
accuracy at any time the financial position of the trust and to enable them to ensure that the financial
slalemenls comply with the Charities Act and the Companies Act 2006. They are also responsible for
safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.

THE ARBORY TRU8T
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Charlty Tru•l•
The Tru8tee$ who oervthj during tho year W•f•
The Venwal)le Dr Alex Hughe8
Mf RKhgrd Pemborton IAcling Chairman Iforn 1 Juty 2023)
The Rovd Peier C Jon
Mr Hrjward John Del8f
Dr G•f￿h John Thoma•
Mr• Judy Pearjon
Mi John Bo￿ock BEIA
Mf• D•ryn Co•
Mf Paul Evani (resigned 9 Augu8120241
Far Franos Wiliarn Mil•• Buikiit
S•cfolary
Mr• S Mil
Slgned by
Richard P•mb•rton
Dato
q14

THE ARBORY TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
I report lo the charity trustees on my examination of the accounts of the company for the year ended 31
December 2024 which are set out on pages 5 to 12.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity trustees of the company you are responsible for the preparation of the accounts In accordance
with the requirements of the Companies Act 20061'the 2006 Acl'l.
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 company,
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 14515}Ib) of the
2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I confirm that no matters have come lo my attention in connection with the
examination giving me cause to believe that in any material respect,,
lal accounling records were not kept in respect of the company as required by section 386 of the 2006 Act., or
(bl the accounts do not accord with those records., or
(cl Ihe accounts do not comply with the accounting requirements of section 396 of the 2006 Act than any
requirement that the accounts give a "true and fair vievl, which is not a matter considered as part of an
independent examination., or
Id) the accounts have nol been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their a¢¢ounl
in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211,
I have no concerns and have come acrogs no other matters in connection with the exeminallon to whlch
attention should be drawn in this r8port in order to enable a proper underslandlng of the accounts to be reached
Naomi Hedger 8FP FCA CTA (Independenl Examiner)
Dale..
Iql oq laoa5
Chaler Allan LLP
Chartered Accountants
7 Quy Court
Colliers Lane
Slow-cum-Quy
CB25 9AU

THE ARBORY TRUST
STATEMENT OF FINANCIAL ACTIVITIES Ilncorparating Incorne and Expendlture Account)
FOR THE YEAR ENDED 310ECEMBER 2024
Unrestrlcted Funds
General
Total
Fund
2024
Total
2023
Nota
Income From:
Donations and legacies
Charitable activities
Investments
3,384
3,384
277,389 277,389
8,517
8,517
1,620
271,995
8,156
Total
289.290 289,290
281,771
Expendlture On:
Charitable activities
192,048
192,048
167,640
Total
192,048
192,048
167,640
Net gainl(lossl on investments
8,928
6,926
25,750
Net Income (Expendlturel
104,168
104,168
139.881
Roconclllatlon Of Fund8:
Total funds brought forward
1,757,159 1,757,159 1,617,278
Total funds carrled fopNard
1,861,327 1,861,327 1,757,159
Conllnulng opgratlon8
None of the Trust's eclivities W￿re acquired or discontinued during the above two financial periods.

THE ARBORY TRU8T
8ALANCE 8HEET
AS AT 31 DECEMBER 2024
C¢vnp•ny Plumb•r. OJ781484
2024
2023
FIXED A38ET8
Tangible •JMII
Inv•sIM￿li
828.318
319,148
748,557
303.705
CURRENT A88ET8
Stock
Oabloil
Coih al b•n*
1.83
57,118
6134 712
84.576
827.118
712.7gJ)
cRe￿TORs
Amounti l•ikng du• **hln w y•af
NET CURRENT A98eTS
TOTAL ASSET8 LE88 CURRENT LIABILMES
1.881.327
1.757.159
NET ASSET8
FUND8
Unio8lrKXfjd lund8'
GonerAI lund
Olhw ro10Th00
R•vthJalkm i•MTh*
1.785.417
1.688.174
13
1,881,327
Th• ch•ni4bl• company l• •nlill•d10 •x•mF4ts1 frwi •wX uTrJw 477 01 lh• c￿lpIn4￿ A¢1 f
th* y•4f •nd•d 31 Dec•mb•f 2ff24
Tho mrrthra hivo noi roq￿￿￿ Iho C￿nY lo obthln w audrt ol Its IknBnclBI Jl•tomoftli ftm the yeai w)dod
31 Décom￿1 2024 in a¢eofdanc• SOCI￿ 476 ol lh• Crmpanios Aa 2
Tho In181••• a¢*no*￿dQe Ihelr f•sP(￿S￿ I￿.
(a) •nsurfng Ihal th• ch•rttatl• c%xnpany kéy aC¢(Jjn￿ r•¢yxdi whKtt CMIK*y S•ctlMI 388 8nd 387 ol lh•
Compinw Acl 20￿ •rKI,
(bl pr•panng •l•t•m•nls 9fv• • Iw ol lh• •tst• ol 4ll•irs ol lh• ¢h*ll•N• company
ai il tho of Ilndd41 year and of rt* woftl ￿ loss kn oKh lInarK4￿ yw n •rLwd•nc• wllh the
réqulfoff•nl• ol S•thM$ 394 ond 395 and ￿lch olh•iwlM compty *ilh t￿ r4wuii*rnnli ol th• Comp•nl•i Acl
2LTrX rdallng lo IInar￿1 *W•rn￿l$, •0 la( 4• appkatl• lo lh• thgnlat4e company
bvhalf by
Rlch8rd P•mb•rton
TN•l••
Tiu•¢••

THE ARBORY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1. ACCOUNTING POLICIES
(a) Basls of accountlng
The financial statements have been prepared under the historical cost convention, with the exception of
investments which are included at market value. The financial slalemenls have been prepared in
accordance with the Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reportin9 Standard
applicable in the UK and
The Charity con8tilules a public benefit entity as defined by FRS 102
Ib) Incomo
Income is recognised when the charity ha$ enlillement to the funds, any performance ¢ondilion$
attached lo tha item of Income have been mel, it is probable that the income will be received and the
8mounl can be measured reliably.
Reservation fees are recognised upon receipt and not treated as restricted due lo future costs being
negliglble
Ic) Expondlture
Expenditure is recognlsed once there13 legal or con$lru¢tlve obllgallon to meke a payment lo thlrd
party. it Is probable that settlement will be required and the amount of the obllgallon can ba measured
reliably.
Id) Tanglbla flxad a888t8
Land is not depreciated. The Memofial Lodge and il's furnishings are depreciated to write off the cost
over the eslimaled useful life of betsveen 10 and 25 years. Computers are depreciated over an
estimated useful life of 3 years.
(01 Taxatlon
The company is a regislared charity and as such is not liable to laxalion.
{fj Income and oxpandltura
The inclusion of an Income and Expenditure accounllg not deemed necessary as the relevant
information Is included in the Slalement of Financial Aclivilies.
Ig) Investmonts
Investments Ilsled al the stock exchange are slated al markel value at the balance sheet dale. The SOFA
includes the net gains and losses arising on revaluations and disposal throughout the year.
(h) P•nslon ¢ontrlbutlon$
The company operates a defined benefit pension seherne for one member ol staff. It 1$ a mulli-employer
scheme and it is not possible to atlribule s¢heme assets and liabilities to specific employers. Contributions
are accounted for as if il was a defined contrlbulion scheme,
111 Golng Concern
The trustees have considered the financi81 position of the charitable company and believe il 15 well placed lo
manage its business risk successfully.
The trustees have a reasonabla expectation that the charitable company will have
adequate resources to meet ils financial obligations for the next 12 10 18 months and, on that basis, they
continue to adopt the going concem basis in preparing the annual reports and the financial slalemenls.

THE ARBORY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
2 INCOME FROM CHARITABLE ACTIVITIES
AshlPartner
Reservatlons
Burlal
fees
Room
hlre and
¢th•r in¢omo
Total
2024
Total
2023
Grants
Woodland burial ground
37,820 205,490
11,129
22,950
277,389
271,995
3a EXPENOITURE ON CHARITABLE ACTIVITIES
SUMMARY
Olrect
Cost8
Support
Coats
Total
2024
Total
2023
Woodland burial ground
179,820
12.228
192,048
167,640
3b EXPENOITURE ON DIRECT COSTS
Gonoral
Fund
Total
2024
Totsl
2023
Staff costs
Travel and guardlan expenses
Telephone
Payroll proces9ing cos15
Printing and stationery
Computer expenge3
Grave digging
Lodge expenses
Grounds maintenance
Professional fees
Depreciation
Car park rent
Promotion
88,329
1,732
1,611
2,249
1.387
1,405
7,005
8,473
67,984
6,866
11,779
1,000
68,329
1,732
1,611
2,249
1.387
1,405
7,005
8,473
87,984
6,866
11,779
1,000
65,454
1.847
1.328
2,059
1.601
1,255
6,103
8,385
51,879
4,875
11,797
1,000
1.250
156.833
179,820
179,820
3¢ EXPENDITURE ON SUPPORT COSTS
Ganeral
Fund
Total
2024
Total
2023
Insurance
Utilities
Diocesan office costs
Governanre (Note 4)
Bank charges
1,758
5,152
1,500
3,540
278
12,228
1,758
5,152
1,500
3,540
278
12,228
1,532
3,760
1,500
3,720
295
10.807

THE ARBORY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
4 EXPENDITURE ON GOVERNANCE
General
Fund
Totsl
2024
Total
2023
Accountancy fees - current year
3,540
3,540
3.540
3.540
3,720
3,720
No Trustees received any expenses during the year12023'. £Nill.
S STAFF C08T8
2024
2023
Wages and salarles
Pension cost
Pension deficll reductlon cost
67,308
1,023
84,603
851
88,329
65,454
Key management personnel
The lolal employment benefits includlng penslon conlrlbutlons of key management personnel was £31,588
12023.. £32,441)
No employee earned £60,000 or more durin9 the year.
The average number of employees durlng the year was 41202341
No Iruylee received remuneration during the year (2023.. £Nil)
8 TANGIBLE FIXED ASSETS
M8morlal
Lodge
Land
Equlpmont
Total
Cost
Al 1 January 2024
Additions
642,435
87,562
144,862
31,112
3.976
818,409
91,538
At 31 December 2024
729,997
144,882
35,088
909,947
Deproclatlon
At l Jonvary 2024
Chafge for year
54,807
9,195
17,045
2,583
71,851
11,778
At 31 Oecember 2024
64,002
19,628
83.629
Net book valuo
Al 31 December 2024
729,997
80.860
15,460
826.318
Al 31 December 2023
642,435
90,055
14,087
746,558
The Trust's fixed assets are all used lor charitablè purposes.

THE ARBORY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
7 INVESTMENTS
2024
2023
Listed inveslmenls..
Central Board of Finance
Income Shares
319,148
303,705
319,148
303,705
Movements In the yaar: Income shares
Balance al 1 January 2024
Additions
Reinvested income
Disposals
Revaluatlon . unrealised
realised
303,705
8.517
6.926
Balance al 31 December 2023
319,148
8 STOCK
2024
2023
Grave microchips
9 DEBTORS AND PREPAYMENT8
2024
2023
Prepayments
Accrued income
Due from Ely Dlocesan Board of Flnance
49,016
3,869
4,231
333
3,869
80,374
57,116
84,576
10 CREDITORS: Amounts falllng due wlthln one yoar
2024
2023
Creditor$ & accruals
7,605
5,893
7,605
5.893
10

THE ARBORY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
11 FUNDS
Genoral
Fund
Total
Balan¢e at 1 January 2024
Surplus/(Deficil) for the period
1,757.159
104,168
1.757,159
104,168
Balance at 31 December 2024
1,861,327
1,861,327
12 ANALYSIS OF NET ASSET8 BETWEEN FUNDS
General
Fund
Total
Fixed assets
Nel asselsl{liabllitie8}
826,318
1,035,010
826,318
1,035,010
Total nel asse13
1.861,327
1,861,327
13 REVALUATION RESERVE
2024
2023
Balance 811 January 2024
Revaluation in the year
68,985
6,928
43,235
25,750
Balance al 31 Oecember 2024
75,911
68,985
14 CONTROLLING PARTY
The ¢herity 1$ controlled by the Board of Trustees.

THE ARBORY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 310ECEMBER 2024
15 PENSION COSTS
The Arbory Trust is part of the Ely Oiocesan Board of Finance IDBS) pension scheme.
Ely DBF (DBSI participates in the Defined Bernefits Scheme se¢lion of CWPF for lay staff. The Scheme is
administered by the Church of England Pensions Board, which holds the assets of the scheme separately from
those of ELY DBF {Ihe employer} and the other participating employers.
CWPF has sections..
1. the Defined 8enefits Scheme
2. the Pension Builder Scheme. which has subsections,.
a, a deferred annuity section known as Pension Bullder Cla$3lc, and,
b. a cash balance section known as Pension Builder 2014.
Penslon Bulldor Schemo
Both seellons of the Pension Builder Scheme are classed as deflned benafit schemes.
Penslon aullder Classlc provides a pension, accumulated from contributions paid and converted into a
deferred annuity during employment based on terms sel and reviewed by the Church of England Pansions
Board from lime to lime. Discretionary increases may also be added, depending on investment returns and
other factors.
P•nslon Bullder 2014 is a cash balance scheme that provides a lump sum which members use lo provid•
benefits at retirement. Penslon conlributlong are recorded in an account for each member. Dlscrelionary
bonu58s may be added before reliremenl, depending on investment returns and other factors. The account,
plus any bonuses declared Is payable. unreduced, from age 65.
There Is no 8ub-dlvlsSon of a$sel$ between employers In each sectlon of the Penslon Bullder Scheme.
The scheme Is considered to be a mulll-employer scheme as descrfbed In Secllon 28 of FRS 102. Thls Is
because it19 not posslble to altrlbute the Penslon Builder Scheme's assets and liabllilies lo speclfic
employers and means that conlribulSons are accounted for as if the Scheme were a defined Gonlribullon
scheme. The pensions costs charged lo the SOFA in the year are the Gonlribulions payable12024.' £1,023,
2023.. £851 }.
A valuation of the Pension Builder Scheme i¥ carried out onc8 every three years. The most racenl valuallon
was carrled out as at 31 December 2022.
For the Penslon Bullder Classic section, the valuation revealed a surplus of £34.8m on the ongoing
assumptions used. At the most recenl annual review effective l January 2025, the Board chose lo grant
discretionary bonus of 6.7Vo to both penslons not yel in payment and pensions in payment in respect of
servlce prior lo April 1997., and a bonus on pensions in payment in respect of post April 2006 service so that
the pension increase was 2.7(J/o {where usually it would be calculated based on inflation up to 2.5QAI. This
followed improvements in the funding position over 2024. There is no requirement for deficit payments at
the current lime.
The next valuation is due as a131 Oecember 202S,
For the Pension Builder 2014 section. the valuation revealed a 3urplus of £8.5m on the ongoing assumptions used.
Theré is no requirement for deft¢it payments at the current time.
The legal structure of the scheme is such that if another employer fails, The Arbory Trust could become responsible
for paying a share of the failed employerfs pension liabilities.
12