**REGISTERED COMPANY NUMBER: 4282455 (England and Wales) REGISTERED CHARITY NUMBER: 1090420**
## **REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR THE BOSTON WOODS TRUST**
Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA
**THE BOSTON WOODS TRUST**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
||**Page**|
|---|---|
|Report of the Trustees|1 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8 to 14|
|Detailed Statement of Financial Activities|15 to 16|
## **THE BOSTON WOODS TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. 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) (effective 1 January 2015).
The company was incorporated on 6 September 2001 and registered as a charity on 4 February 2002.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The charity is constituted as a company limited by guarantee, and is therefore governed by a Memorandum and Articles of Association.
The company is a registered charity with the principal aim of developing, and thereafter maintaining, a sweeping woodland recreational area to the north, west and south of Boston in Lincolnshire.
We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
The object of the company as defined in its Memorandum and Articles of Association is to promote the conservation, preservation, improvement and maintenance of woodlands in the area of Boston, Lincolnshire and its surroundings by the planting, conservation of, restoration of and re-establishment of trees and in particular broad-leaved trees and plants and also encourage all forms of wildlife and thereby to secure and enhance the enjoyment by the public of the natural environment of those territories.
## **Activities and achievements**
The Trust has had a very busy year and detailed below are some of the highlights: -
In May (2024) the Royal Forestry Society visited the Woods and were pleased with the work the Trust has done and published a nice review of the visit in their October Journal.
In June the Trust received funding from the Lincolnshire Co-Op Champions Scheme enabling the purchase of 2 cordless strimmers to assist with keeping the woods seating areas accessible.
In August the Trust’s Chairman, Steve Elwood completed a 101 mile cycle challenge through the Hills and Fens to raise funds for the completion of the Bird Barn at Dions Wood & Nature Reserve.
In September, thanks to the generosity of Jay Peck, the Trust became Custodians for the newest addition to the Trust Portfolio, of a little haven of land at Fountains Lane (Fountains Lane Garden) which will be managed on a day to day basis by a group of volunteers called the ‘Green Volunteers’. Dions Wood & Nature Reserve were formally opened by its benefactor, Richard Dion, whose generosity has made that project possible. A brick Bird Barn was also completed and handed over to the Trust, funding largely coming from the UK Prosperity Fund, private donations and fund raising events.
In October the Trust was very pleased to receive the Silver Award in the Royal Forestry’s Community Woodland of the Year.
In November the Trust held a ‘Tree Party’ for the replacement of damaged and dead trees at Dions Wood following an inspection by its Volunteers in June, identifying what needed to be done. 1500 new trees were planted in just 1 day.
In December, Trident Sports held their 2nd Mallards Cake Run (5k & 10k events) to help with their continued support of the Trust projects.
In January (2025) the Dyke crossing between Dions Wood and Pilgrim Hospital was formally opened. This will help staff and patients easy access to be able to enjoy the benefits of the Wood & Nature Reserve.
Finally, in March the Trust thinned out Oak Wood as part of its ongoing Maintenance/Development programme. The brash was then chipped so the mulch could be used at Dions Wood for the still young trees.
Page 1
## **THE BOSTON WOODS TRUST**
## **REPORT OF THE TRUSTEES - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025**
## **Volunteers**
The volunteers are the trustees and they give as much time as required to run the charity.
## **FINANCIAL REVIEW**
## **Financial position**
The Charity spent £40,000 on the building of a brick Bird Barn at Dions Wood & Nature Reserve with the aid of funding received via the UK Prosperity Fund and Private Donations. Ring fenced funds from Outer Dowsing were used to replace damaged and deceased trees.
## **Reserves policy**
The charity has total reserves of £855,273 at 31 March 2025 of which restricted reserves amount to £Nil and general reserves amount to £855,273, which includes £566,101 of land held by the charity. The present level of reserves is considered adequate, although further land acquisitions will require further funds.
## **FUTURE PLANS**
The Trust will continue to monitor land availability and promote its green burial site, seat and tree sponsorships. Our dedicated Volunteers will continue to maintain the Woodlands & Nature Reserves in accordance with our ongoing management and development programme.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The Memorandum and Articles of Association were amended by special resolution and registered at Companies House on 7 February 2017.
Page 2
## **THE BOSTON WOODS TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Organisational structure**
The directors are the members and are also trustees.
## **Appointment of Trustees**
Suitable candidates are proposed at the quarterly trustees meetings. In addition there are representatives from Lincolnshire County Council, Boston Borough Council, RSPB and Lincs Wildlife Trust.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
4282455 (England and Wales)
## **Registered Charity number**
1090420
## **Registered office**
Fydell House South Square Boston Lincolnshire PE21 6HU
## **Trustees**
A B Isaac G Danby Dr C Elwood S P Elwood I Nixon Mrs F Brooks Mr D Stockings (Resigned 01/01/2025) S C Walsh (Appointed 06/01/2025)
## **Company Secretary**
Mrs F Brooks
## **Independent examiner Nicola Lenton FCCA**
Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA
Page 3
## **THE BOSTON WOODS TRUST**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **Statement of trustees' responsibilities**
The trustees are required by law to prepare financial statements for each financial year which give a true and fair view of the financial activities of the charity and of its financial position at the end of that year. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether the policies adopted are in accordance with the Companies Act 2006 and with applicable
- accounting standards and statements of recommended practices, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to assume that the
- charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 20 October 2025 and signed on its behalf by:
S P Elwood - Trustee
Page 4
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BOSTON WOODS TRUST**
I report on the accounts for the year ended 31 March 2025 set out on pages six to sixteen.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (who are also the directors of the company 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 for this year 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 examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
- the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 accounts have not been prepared in accordance with the Charities SORP (FRS102).
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.
## **NICOLA LENTON FCCA**
## **Independent Examiner**
Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA
21 October 2025
Page 5
## **THE BOSTON WOODS TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
|**Note**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
Other trading activities
3
Investment Income
4
Fundraising Income
5
**Total**
**EXPENDITURE ON**
Raising funds
6
**Charitable activities**
Woodland development and maintenance
7
Other
8
**Total**
**NET (EXPENDITURE)/INCOME**
**Transfers between funds**
**Net movement in funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**Un**
**restricted**
**Fund**
**£**
**34,904**
**17,789**
**5,972**
**-**
**58,665**
**1,685**
**8,314**
**85,173**
**95,172**
**(36,507)**
**63,147**
**26,640**
**828,633**
**855,273**|**Restricted**
**Fund**
**£**
**72,221**
**-**
**-**
**-**
**72,221**
**-**
**16,870**
**-**
**16,870**
**55,351**
**(63,147)**
**(7,796)**
**7,796**
**-**|**2025**
**Total**
**Funds**
**£**
**107,125**
**17,789**
**5,972**
**-**
**130,886**
**1,685**
**25,184**
**85,173**
**112,042**
**18,844**
**-**
**18,844**
**836,429**
**855,273**|2024
Total
Funds
£
184,047
20,597
2,603
107|
|---|---|---|---|---|
|||||207,354
1,167
32,562
61,602|
|||||95,331|
|||||112,023
-|
|||||112,023
724,406|
|||||836,429|
The notes form part of these financial statements
Page 6
## **THE BOSTON WOODS TRUST REGISTERED CHARITY NUMBER (1090420)**
## **BALANCE SHEET AT 31 MARCH 2025**
|**Note**
**FIXED ASSETS**
Tangible assets
11
**CURRENT ASSETS**
Debtors
12
Cash at bank
**CREDITORS**
Amounts falling due within one year
13
**NET CURRENT ASSETS/(LIABILITIES)**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
14
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**Un**
**Restricted**
**Fund**
**£**
**570,766**
**462**
**285,335**
**285,797**
**(1,290)**
**284,507**
**855,273**
**855,273**|**Restricted**
**Fund**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**2025**
**Total**
**Funds**
**£**
**570,766**
**462**
**285,335**
**285,797**
**(1,290)**
**284,507**
**855,273**
**855,273**
**855,273**
**-**
**855,273**|2024
Total
Funds
£
530,588|
|---|---|---|---|---|
|||||501
306,315|
|||||306,816
(975)|
|||||305,841|
|||||836,429|
|||||836,429|
|||||828,633
7,796|
|||||836,429|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and in accordance with FRS102 SORP.
The financial statements were approved by the Board of Trustees on 20 October 2025 and were signed on its behalf by:
S P Elwood -Trustee
The notes form part of these financial statements
Page 7
**THE BOSTON WOODS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Incoming resources**
All income is recognised in the Statement of Financial Activities when the conditions for receipt have been met and there is reasonable assurance of receipt. Where a claim for repayment of income has or will be made, such income is grossed for the tax recoverable.
Grants are recognised in the Statement of Financial Activities when the conditions for receipt have been met.
Donations are reported gross and are accounted for on a receivable basis.
Donated goods are accounted for on a receivable basis, they are included in income and expenditure.
Donated assets are given a value based on the best estimate of the market value of the asset and shown as a donation in the year.
## **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 related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Fixed assets and depreciation**
Fixed assets are stated at cost. Depreciation is not charged on freehold land.
The pathways have been depreciated straight line over 5 years.
The costs incurred on leasehold land have been written down to a nominal value £1.
All costs of land preparation, tree planting, seeding etc are written off to revenue as incurred.
Plant and Machinery, Fixtures and Fittings and capital office Equipment are depreciated at 25% reducing balance over their estimated useful lives.
Page 8
## **THE BOSTON WOODS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025**
## **2. DONATION AND LEGACIES – UNRESTRICTED**
|Donations
Donations of Goods
Gift aid
Grants
Adopt a Tree
Subscriptions
Grants received, included in the above are as follows:
RPA English Woodland Scheme
RPA Woodland Creation
Postcode Lottery
South and East Lincolnshire Community Lottery
Lincolnshire Co-op Community Champions
UK shared prosperity fund
**DONATIONS AND LEGACIES – RESTRICTED**
Donations
Forestry Commission
National Grid Community Matters
UK Shared Prosperity & Rural Fund
United Lincolnshire hospital trust
Outer dowsing
The above restricted donations and legacies are made up as follows:
For Trees
For Dion’s Wood Barn
Forestry Commission Annual Maintenance
Forestry Commission Dion’s Wood Nature Reserve
National Grid Community Matters
Culvert between pilgrim hospital & woods
For Pathways
Training
Bulbs and seeds|**2025**
**£**
**21,944**
**-**
**5,705**
**2,573**
**-**
**4,682**
**34,904**
**2025**
**£**
**-**
**1,470**
**-**
**-**
**537**
**566**
**2,573**
**2025**
**£**
**-**
**3,724**
**-**
**58,933**
**7,414**
**2,150**
**72,221**
**2025**
**£**
**2,150**
**21,364**
**3,724**
**-**
**-**
**4,200**
**39,283**
**1,000**
**500**
**72,221**|2024
£
35,630
-
4,473
26,796
-
4,594|
|---|---|---|
|||71,493|
|||2024
£
471
1,222
25,000
103
-
-|
|||26,796|
|||2024
£
2,500
106,292|
|||3,762|
|||-
-
-|
|||112,554|
|||2024
£
-
2,500
3,259
103,033
3,762
-
-
-
-|
|||112,554|
Page 9
## **THE BOSTON WOODS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025**
## **3. OTHER TRADING ACTIVITIES**
|Miscellaneous sales
Sale of wood
Rent
Burial site income
Sale of clothing
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**FUNDRAISING INCOME**
Sale of Christmas Cards
**6.**
**RAISING FUNDS**
**Raising Donations and legacies**
Insurance
Postage and stationery
Sundries
Clothing
**7.**
**CHARITABLE ACITIVITIES COSTS - UNRESTRICTED**
Planting, maintenance and drainage
Seating and plaques
Signs
Professional Fees
Independent examination
Under accrued independent examination fees previous year
Donations
Training|**2025**
**£**
**350**
**4,305**
**1,236**
**11,500**
**398**
**17,789**
**2025**
**£**
**5,972**
**2025**
**£**
**-**
**-**
**2025**
**£**
**513**
**416**
**124**
**632**
**1,685**
**2025**
**£**
**3,565**
**858**
**294**
**-**
**1,290**
**195**
**-**
**2,112**
**8,314**|2024
£
340
2,300
1,213
16,350
394|
|---|---|---|
|||20,597|
|||2024
£
2,603|
|||2024
£
107|
|||107|
|||2024
£
422
171
13
561|
|||1,167|
|||2024
£
26,166
122
1,426
-
975
-
25
-|
|||28,714|
Page 10
## **THE BOSTON WOODS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025**
## **7. CHARITABLE ACITIVITIES COSTS - RESTRICTED**
|Planting, maintenance and drainage
Seating and plaques
Woodland carvings
Training
**8.**
**OTHER EXPENDITURE**
Depreciation – owned assets
Burial site costs
Bank charges|**2025**
**£**
**15,870**
**-**
**-**
**1,000**
**16,870**
**2025**
**£**
**82,294**
**2,863**
**16**
**85,173**|2024
£
3,114
-
-
734|
|---|---|---|
|||3,848|
|||2024
£
58,327
3,275
-|
|||61,602|
## **9. TRUSTEES’ REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2025, nor for the year ended 31 March 2024.
## **10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
Investment income
Fundraising income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Woodland development and maintenance
Other – Depreciation
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
Transfers between funds
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Fund
£
71,493
20,597
2,603
107
94,800
1,167
28,714
61,602
91,483
3,317
711,645
113,671
828,633|Restricted
Fund
£
112,554
-
-
-
112,554
-
3,848
-
3,848
108,706
12,761
(113,671)
7,796|Total
Funds
£
184,047
20,597
2,603
107|
|---|---|---|---|
||||207,354|
||||1,167
32,562
61,602|
||||95,331|
||||112,023|
||||724,406
-|
||||836,429|
Page 11
## **THE BOSTON WOODS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025**
## **11. TANGIBLE FIXED ASSETS**
|**COST**
At 1 April 2024
Additions
At 31 March 2025
**DEPRECIATION**
At 1 April 2024
Charge for year
At 31 March 2025
**NET BOOK VALUE**
At 31 March 2024
At 31 March 2025|**FIXTURES**
**AND**
**FITTINGS**
**£**
**6,314**
**-**
**6,314**
**5,190**
**281**
**5,471**
**1,124**
**843**|**PLANT**
**AND**
**MACHINERY**
**£**
**14,734**
**500**
**15,234**
**10,465**
**1,192**
**11,657**
**4,269**
**3,577**|**FREEHOLD**
**PROPERTY**
**£**
**1,004,099**
**121,854**
**1,125,953**
**479,113**
**80,739**
**559,852**
**524,986**
**566,101**|**LONG**
**LEASEHOLD**
**£**
**456**
**-**|
|---|---|---|---|---|
|||||**456**|
|||||**456**
**-**|
|||||**456**|
|||||**-**|
|||||**- **|
|**COST**
At 1 April 2024
Additions
At 31 March 2025
**DEPRECIATION**
At 1 April 2024
Charge for year
At 31 March 2025
**NET BOOK VALUE**
At 31 March 2024
At 31 March 2025|**OFFICE**
**EQUIPMENT**
**£**
**279**
**118**
**397**
**70**
**82**
**152**
**209**
**245**|**TOTALS**
**£**
**1,025,882**
**122,472**|
|---|---|---|
|||**1,148,354**|
||||
|||**495,294**
**82,294**|
|||**577,588**|
|||**530,588**|
|||**570,766**|
Page 12
**NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025**
## **THE BOSTON WOODS TRUST**
At the balance sheet date, the Charity held 6 separate land parcels, located at Fenside Road, Boston and Wyberton, Boston. All areas of land are freehold except for the 8.9 acres at Fenside Road, which is held under a 99 year lease on a peppercorn rent from Boston Borough Council and 23.5 acres at Wyberton, Boston leased from The Woodland Trust.
|27.44 acres at Wyberton, Boston
16.165 acres at Wyberton, Boston
12.203 acres at Fenside, Boston West
8.9 acres at Fenside, Boston West
23.5 acres at Wyberton, Boston
6.25 Acres, Wyberton
3.9 Acres, Wyberton
10.14 acres at Fenside, Boston
Pathways – 2016 year end
Pathways – 2017 year end
Pathways – 2018 year end
Pathways – 2020 year end
Pathways – 2021 year end
Pathways – 2022 year end
Pathways – 2023 year end
Pathways – 2025 year end
Ponds – 2022 year end
Dion’s Wood Barn – 2025 year end
621sq meters, Fountains Lane Garden (Colley Street)|**£**
**140,224**
**93,540**
**57,490**
**-**Leasehold
**-**Leasehold
**19,181**
**22,634**
**104,698**
**200,840**
**46,147**
**31,721**
**98,400**
**5,324**
**85,026**
**66,672**
**75,352**
**31,675**
**46,570**
**459**
**1,125,953**|
|---|---|
The Fountains Lane Garden was gifted to the Trust during the year by Mr J Peck, therefore it has been valued for the purposes of including within the accounts as a donation as well as an asset. As part of this gift it was agreed the land can never be sold.
## **12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Other debtors
Trade debtors
**REDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors|**2025**
**£**
**230**
**232**
**462**
**2025**
**£**
**1,290**|2024
£
269
232
501|
|---|---|---|
|||2024
£
975|
**13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Page 13
## **THE BOSTON WOODS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025**
## **14. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General funds
**Restricted funds**
Restricted
**TOTAL FUNDS**|**At 1.4.24**
**£**
**828,633**
**7,796**
**836,429**|**Net**
**movement**
**in funds**
**£**
**(36,507)**
**55,351**
**18,844**|**Transfers**
**between**
**funds**
**£**
**63,147**
**(63,147)**
**-**|**At 31.3.25**
**£**
**855,273**
**-**|
|---|---|---|---|---|
|||||**855,273**|
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General funds
**Restricted funds**
Restricted
**TOTAL FUNDS**|**Incoming**
**Resources**
**£**
**58,665**
**72,221**
**130,886**|**Resources**
**Expended**
**£**
**95,172**
**16,870**
**112,042**|**Movement**
**in funds**
**£**
**(36,507)**
**55,351**|
|---|---|---|---|
||||**18,844**|
Restricted funds are donations that have been received for a specific purpose, mainly for the purchase of new land parcels, spinneys and maintenance.
## **15. RELATED PARTY DISCLOSURES**
During the year there were no loans made from directors to the company.
## **16. LEGACIES**
In an irrevocable deed of agreement dated 19 March 2021 between The Boston Woods Trust Limited and Mr C Dion 13.88Ha of land shall be bequeathed to The Boston Woods Trust and will be hereafter known as Dion’s Farm Wood. The trust shall at its own cost apply for planning permission to create woodland and wildflower meadows together with a lake and car parking.
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## **THE BOSTON WOODS TRUST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
Grants
Adopt a Tree
Subscriptions
**Other trading activities**
Miscellaneous sales
Sale of wood
Rent
Burial site income
Sale of clothing
**Investment income**
Deposit account interest
**Fundraising income**
Sale of Christmas cards
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Insurance
Postage and stationery
Sundries
Clothing
**Charitable activities**
Planting, maintenance and drainage
Seating
Signs
Independent examination fees
Under accrued independent examination fees previous year
Donations
Training|**2025**
**£**
**21,944**
**5,705**
**74,794**
**-**
**4,682**
**107,125**
**350**
**4,305**
**1,236**
**11,500**
**398**
**17,789**
**5,972**
**-**
**130,886**
**513**
**416**
**124**
**632**
**1,685**
**19,435**
**858**
**294**
**1,290**
**195**
**-**
**3,112**
**25,184**|2024
£
38,130
4,473
136,850
-
4,594|
|---|---|---|
|||184,047
340
2,300
1,213
16,350
394|
|||20,597
2,603
107|
|||207,354|
|||422
171
13
561|
|||1,167
29,280
122
1,426
975
-
25
734|
|||32,562|
This page does not form part of the statutory accounts
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## **THE BOSTON WOODS TRUST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025**
|**Other**
Depreciation of tangible fixed assets
Burial site costs
Bank charges
**Total resources expended**
**Net (expenditure)/income**|**2025**
**£**
**82,294**
**2,863**
**16**
**85,173**
**112,042**
**18,844**|2024
£
58,327
3,275
-|
|---|---|---|
|||61,602
95,331|
|||112,023|
This page does not form part of the statutory accounts
Page 16