REGISTERED CHARITY NUMBER 1082094
REPORT OF THE TRUSTEES AND
UINAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31" JULY 2024
FOR
BRISTOL MEIIIORIAL WOODLAND TRUST

BRISTOL MEMORIAL WOODLAND TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR EINDED 31ST JULY 2024
Page
Report of the Trustees
Statement of Financial ActiTrities
Balance Sheet
Independent Examiners Report
Notes to the Financial Statements
6 to 10
Detailed Statement of Financial Activities

BRISTOL MEMORIAL WOODLAND TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
The trustees present their report with the financial statements of the charity for the year ended 31, July 2024.
The trustees have adopted the provisions of Accounting and Reporting by Charilies.. 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) (effective l January 2019).
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity Number
1082094
Principal address
Old Gloucester Road
Earthcott Green
Alveston
Bristol
BS35 3TA
Trustees
C. H. Baker
C. Wilcox
H.R.A. Spowers (resigned 12, September 2024)
Ih
Ms. Victoria Griffiths (resigned 17 September 2024)
Dr. P. Hutchinson (appointed 30 October 2023)
E. Hynes (appointed 18" September 2024)
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes an uninco￿Oratcd charity.
The trust was registered as a charity on 21" August 2000.
Recruitment and appointmentof new trustees
Ncw trustccs arc appointcd by writtcn rcsolution of the cxisting Trustces who sclcct pcoplc who can bring
relevant experience. The Trust Deed stipulates that there should be at least two trustees. New Trustees are
briefed on their legal obligations under charity laws and on the content of the Trust Deed together with the
decision- making processes and the recent financial perfom]ance of the Charity.
Risk management
The Trnstees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees believe
that thcy havc idcntificd thc major risks to which thc Trusl is cxposcd and arc satisficd that systcms arc in placc
to mitigate exposure to those risks.
OBJECTIVES AND ACTIVITIES
Policies and objectives
The objects of the charity are:
For the public benefit to create and preserve woodland areas and to rnaintain and perpetuate the same
by long rotations of planting and felling.
For the public benefit to conserve and protect all forms of wildlife so as to safeguard genetic diversity
in woodlands and special nature reserves maintained by the Trnst and elsewhere.

BRISTOL MEMORIAL WOODLAND TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
Policies and objectives (cont.)
The Trustees confirm that they have referred to the guidance contained in the Charity Commissions general
guidance on public benefit when reviewing the Trusts aims and objectives for the year as required under the
Charites Act 2011.
Relationship with Bristol Memorial Woodlands Limited
Bristol MeTnorial Woodlands Limited is a company established to provide the setting for sensitive burials in a
woodland setting. Whilst burial plots are being sold it is in the interest of that company to maintain the land in
a tidy state, but once the plots have been sold there will be no income to the company for the continuing
maintenance. For that reason, the Charity Nvas established, and it ivill receive a donation for each burial plot
sold, so that a fund can be built up to ensure the maintenance and management of the woodland in pery)¢tuity.
Christopher Hiatt Baker is a director and shareholder of the Company and a trustee of the Trust. Colin Wilcox
18 a director of the Company and a trugtee of the Trust.
Activities for achieving objectives
The Current objectives of the charity are to build the reserves so that in the future we will be able to finance the
required maintenance of the woodland cemetery.
FINANCIAL REVIEW
Incoming resources increased to £50,997 (2023 - £48,847). There was a general funds surplus of £1,242,321
(2023 - £878,271). No siwificant events have occurred since the year end.
There are no material uncertainties about the charity's ability to continue as a going concern.
The Trustcc have elected for an independent examination of the financial statements under Charities Act 2011
section 145(1).
Reserves policy and funds
In accordance with the Charity's objectives, its policy is to increase reserves to the point where the charity can
maintain the woodlands from invested income. Most donations received by the Trust have been made for the
purpose of the future upkeep of the grounds owned by the Trust. Accordingly. it has been decided that these
t.unds should be Restricted funds which ￿111 be spent in line ivith those donors, wishes. The remaining
income has been designated as Unrestricted funds which is available for general expenditure of the trust.
th
Approvcd by ordcr of thc board of trustccs on 29 May 2025 and s1￿Cd on its bchalf by:
Dr. P. Hutchinson
Trustee

BRISTOL MEMORIAL WOODLAND TRUST
STATEMENT OF FINANCIAL ACTII'ITIES
FOR THE YEAR ENDED 31 JULY 2024
31.7.24
(Unrestricted)
31.7.23
(Unrestricted)
Notes
INCOME AND ENDOITrThIENTS
FROM
Donations and legacies
39,513
38,768
Investment income
11,484
10,079
TOTAL
50,997
48,847
EXPENDITURE ON
Other
NET INCOME
25,172
42,093
Other recognised gains (fair value
adjustment)
338,878
NET MOVEMENT IN FUNDS
364,050
42,093
RECONCILIATION OF FUNDS
Total funds brought forward
878,271
836,178
TOTAL FUNDS CARRIED
FORWARD
1,242J21
878,271

BRISTOL MEMORIAL WOODLAND TRUST
BALANCE SHEET
31 JULY 2024
31.7.24
31.7.23
Notes
FIXED ASSETS
Tangible assets
Investment property
20
650,000
20
650,020
20
CURRENT ASSETS
Debtors
Cash at bank
76,098
521,008
597,106
113,705
770,027
883,732
CREDITORS
Amounts falling due within one year
10
4,805)
5.481
INET CURRENT ASSETS
592JOI
878,251
TOTAL ASSETS LESS CURREYT
LIABILITIES
1,242J21
878,271
ET ASSETS
1242J21
878,271
FUNDS
Unrestricted funds
TRUST FUNDS
1242J21
878,271
1,242J21
878,271
The financial statements were approved by the Trustees on 29 May 2025 and were signed on its behalf by..
Dr. P. Hutchinson
Trustee

BRISTOL MEMORIAL WOODLAND TRUST
INDEPENDENT EXAMINER REPORT
FOR THE YEAR ENDED 31 JULY 2024
Inde
endent examiner's re
ort to the trustees of Bristol Memorial Woodland Trust
I report to the trustees on the examination of the accounts of the Bristol Memorial Woodland Trust (the
Trust) for the year ended 31" July 2024.
Res
onsibilities and basis of re
ort
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 2011 {'the Act.).
I report in respect of my examination of the Trust's accounts carried out under the section 145 of the 2011
Act and in carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 145(5)(b) of the Act.
Inde
endent examiner's statement
I have completed my examination. I confirm no material matters have come to my attention in connection
with the examination giving mc cause to believe thal in any material respect:
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records: or
the accounts do not comply with the applicable requirements concerning the fonn and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requireinent
that the accounts give a 'true and fair view which is not a matter considered as part of the independent
examination
4. the accounts have not been prepared in accordance 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
attcntion should bc drawn in thc rcport in ordcr to cnable a proper undcrstanding of thc accounts to bc
reached.
William Waterfield BScEcon FAIA
for and on behalf of Poole Waterfield Limited
Ground Floor
Cu8tom House
Waterfront East
Brierley Hill
West Midlands
DY5 IXH
Date: 29" May 2025

BRISTOL MEMORIAL WOODLAND TRUST
NOTES TO THE FifsANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity. which is a public benefit entity under FRS 102. have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities..
Statement of Recommended Praclice, applicable lo charilies preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019)., Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements
have been prepared under the historical cost convention (subject to the revaluation of certain assets)
and on a going concern basis.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to
the funds and it is probable that the income will be received and the amount can be meaqured reliably.
Tax refunds on donations are on a receivable basis.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure. it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost to the
category. Where costs cannot be directly atlributed to particular headings tliey have been allocated to
activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is not provided on land.
Investment property
Investment property is shown at open market value at the end of the accounting period.
Financial instruments
The Charity only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities debtors and creditors. and loans to third parties.
Short terni debtors are measured at transaction price, less any impairment. Creditors are measured at
transaction price.
Cash is rcprcscntcd by cash in hand and dcposits uFith fmancial institutions rcpayablc without pcnalty
on notice of not more than 24 hours, subject to note 9.
Thcrc arc no complcx financial instrumcnts.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees. Restricted funds can only be used for particular purposes with the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular purposes.

BRISTOL MEMORIAL WOODLAND TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
INVESTMENT INCOME
31.7.24
31.7.23
Bank and other interest
Rent
8,984
10,079
11,484
10,079
The above total of £11,484 (2023 - £10,079) includes interest of £1,000 (2023 - £3,000) from a related
party, Bristol Memorial Woodlands Limited in respect of a loan included in debtors. Also included is
rent of £2,500 (2023 - £nil) in respect of Bristol Memorial Woodlands Limited.
EXPENDITURE
Included in expenditure are governance costs of £11,689 (2023 - £3,060) and finance costs of £564
(2023 £10).
TRUSTEES, REMUNEIL4TION AND BENEFITS
Other than as disclosed in note 12, no trustee, remuneration or other benefits have been paid or are
payable to any trustee of the charity or person connected with such a trustee, directly or indirectly
from the funds of the charity or from the property of any institution or body corporate connected with
the charity for the year ended 31" July 2024 nor for the year ended 31" July 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Funds
31.7.23
INCOME AND ENDOWMENTS FROM
Donations and Icgacics
38,768
Investment income
10,079
Total
48,847
EXPENDITURE ON
Othcr
6,754
Total
42,093
RECONCILIATION OF FUNDS
Total funds brought fonvard
836,178
TOTAL FUNDS CARRIED FORWARD
878,271

BRISTOL MEMORIAL WOODLAND TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
TANGIBLE FIXED ASSETS
Land
COST
As at I" August 2023 and 31" July 2024
20
NET BOOK VALUE
As at I ' August 2023 and 31" July 2024
20
Approximately 20 acres of land was donated to the Charity which has restrictive covenants permitting
the subsoil to be accessed by Bristol Memorial Woodlands Limited inter alia for the burial of huinan or
animal remains and the planting of trees. Due lo the restrictiNe covenants and the use to which the
subsoil is being put, the Trustees believe that the land should be included in the accounts at a nominal
value of £20.
7. INVESTMENT PROPERTY
FAIR VALUE
As at I" August 2023
Additions at cost
Fair value adjustment
311,122
338 878
As at 31" July 2024
650,000
During the year the Charity purchased an investment property at a cost of £311,122. The property was
valued at open market value at £650,000 in February 2024 by North & Letherby Limited, Chartered
Surveyors and it is this value that is reflected in the financial statements at 3 1st July 2024. The relevant
accounting policy is discloscd in note l.
The resulting adjustment of £338,878 is disclosed as a fair value adjustment in the Statement of Financial
Activities.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24
31.7.23
Other debtors
76,098
113,705
CASH AT BANK
Included in the total of cash at bank at 31 ' July 2024 are fixed terni dq)osits totalling £289,122 (2023
£nil) that matured in October 2024 and November 2024.
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24
31.7.23
Other creditors
4,805
5,481

BRISTOL MEMORIAL WOODLAND TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
MOVEMENT IN FUNDS
At
1.8.23
Net movement
in funds
Fair Value
Adjustment
At
31.7.24
Unrestricted funds
General fund
Designated fund
Designated land
493,082
385,169
20
(14J41)
39,513
338,878
817,619
424,682
20
TOTAL FUNDS
878,271
25,172
338,878
1,242,321
Net movement in funds, included in the above are as follows:
Incoming Resources
Resources Expended
Fair Value
Adjustment
Movement
in funds
Unrestricted funds
General fund
Designated fund
11,484
39,513
(25,825)
338,878
324,537
39,513
MOVEIWENT IN FUr￿S
50,997
(25,825)
338,878
364,050
Comparative for movement in funds:
At
1.8.22
et movement
in funds
At
31.7.23
Unrestricted funds
General fund
Designated fund
DeS1￿]ated land
489,757
346,401
20
3,325
38,768
493,082
385,169
20
TOTAL FUINDS
836,178
42,093
878,271

BRISTOL MEMORIAL WOODLAND TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
Incoming Resources
Resources expended
Movement
in funds
Unrestricted funds
General fund
Designated fund
10,079
38,768
(6,754)
3,325
38,768
MOVEMENT IN FUNDS
48,847
(6,754)
42,093
12. RELATED PARTY DISCLOSURES
At the 31" July 2024 the charity was owed £73.150 (2023 - £111.811) from Bristol Memorial
Woodlands Limited. The relationship between the Trust and Bristol Memorial Woodlands Limited is
referred to in the Trustees report. Rent and interest income from Bristol Memorial Woodlands Limited
is disclosed in note 2.
During the year the charity purchased a freehold investment property from a relative of a Trustee for
£311,122. Note 7 refers.
Thc Charity has incurred professional and consultancy fees of £10,672 (2023 - £Nil) in respect of a
business of which a Trustee is a director.
io

BRISTOL MEMORIAL WOODLANDS TRUST
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2024
Unrestricted
fund
31.7.24
Unrestricted
fund
31.7.23
INCOME AND ENDOWMENTS
Donations and legacies
Donations
39,513
38,768
Investment income
Interest and rent
11,484
10,079
Total incoming resources
50,997
48,847
EXPENDITURE
Support costs
Sundry expenses
Independent Examiner fee
Professional fees
Insurance
Bank Charges
3,684
3,060
2,880
22,408
487
50
io
Total resources expended
25,825
6,754
Fair value adjustment re the investment property
338,878
NET INCOME
364,050
42,093
This page does not forni part of the statutory financial statements