Company re￿stratiOn number.. 04187356
Charity registration nu]nbLr". 1092043
Kielder Ltd
(A Company limit￿ by guarantee)
Annual Repurt 4nd l."inancial Statements
for the Year Endryj 31 Ma￿h 2026
ACCA
TYNEREDE
Accoutl IANCY

Kielder Ltd
Contents
Reference and Adminigtrative Details
Strategic Rcport
TnJ$te¢s' Rq)ort
3to4
Independent Examin¢r's Report
Siutement of Ftnjncial Activitses
Balancc She
Notes to the Financi&l Statem¢nts
8t016

Kielder Ltd
Reference and Administrative DetAEts
Charlty Registratlon Number
1092043
Company Regi8trAtIoD Numb¢r
04187356
The charity is incorporated in England and Wales.
Unit 5 Riv¢nncad
Butterhaugh
H<Yh&m
Northumberland
NE48 IHX
Roiistered OffIc¢
Principal onke
Unit 5 Rivenncad
Butterh&Lu8h
Hexham
Northutnberland
NE.48 IHX
Indtpend¢nt Examlntr
TyneRed¢ A￿oUn￿ntiY Ltd
Lloyds B4nk FJou$e
Bcllingham
Northumbcrland
NF,:48 2A7,
Page I

Kielder Ltd
Strategic Report for the Year Ended 31 March 2026
The trustees, who are directors for the purpose5 of ¢ompany law. present their strate8io report for the yeor ended
31 Mar¢h 2026. in compliance with s414C of the Compani¢s Act 2006.
The stralcgic report was approved by the ttustees of th¢ charity oll 20.loSIts and signed on ils behalf by..
C￿] Earsmo
Trustee
Page 2

Kielder Ltd
Trustees, Report
The trllsLe￿. who are directors for the purposeb ol ￿MpanY law. present the 8Jtnual report iogether with the
financial statcments of the charitabl¢ Company for di¢ year ended 31 M2rch 2026.
Objeetivej and aclivltks
Obiecis. und4ims
The promotion for public benefit of rural rcgencration in ar¢a8 of social and ¢xonomic deprivation particularly
with Ihe P&rish olKielder.
Objeerfvu, Strategies andodivltles
Ilwough our tsading company, Kielder Valley S¢rvices, we provide low-cosl acoummodation for wsitors to the
area und eTnploy)nent for lo￿1] people by rumiing a ¢ampsile leased from the Foresty Conunigsion. The
¢arnpsite is popujar and Betting good reviews with a lot of repeal trade. W¢ own and tun a Garage dispensing
fuel which is t]ie oiily bourco of Petrol and Die*l op¢ii Seveii duys a iveek in the surruunding arcA. li continues
to meet Lts 8ustointhble incon)c torg¢l. The &ttach¢d preinisey are leased (o a tenant who opcrgl¢s a garage
workthop and local vchicle reLOV¢ry .%crvic¢, as well as running a small shop providing e&8ential groceries. We
lease a ivorkshop whicli acls us our office and is also used as a meeting place for th¢ local community.
As truslees we Continue to explore other opporiunilies to benefit th¢ area and it$ p¢oplc.
PHbllc ben¥fil
The tnjstees conf]Thn th&L thcy have eornplicd with the requirements of section 17 of the Charilieq Act 2011 to
have due re￿rd lo the public benefit 8uidance published by the Churity Commission for England and Wal¢5.
Trust¢eJ and olylcorfj
The trnstees 8nd officers *rving during the year and 3in¢e the Ye￿ end wer¢ as follow8.'
TnJ8t¢e5'.
Mi¢hael Ry&ll
Thorn&8 Grimwood
Siephen Webb
Carl Earsm
Julie l.lorrison
SKcretary:
S Riley
S¢ru¢turei governAnce management
Nathre ofgoverning document
The Charity is a company limitcd by 8u&ranL¢¢, tn￿tee5 are volunl*rs frojn the local areg and receiv¢ no
bencfits for their role in the Charity.
Statement of Trnytee5' Ro$pon8lbiliti¢s
The ttustees (who #re also the direclurs of Kielder Ltd for the purposes of cihnpony law) ore responsible for
preparing the tTUb'tees' report a￿d the flnancial state]neDts in accordllncc with the United Kingdom Aecountins
Si&ndEr&8 (Unitcd Kingdom Generally Aceepted Aceounting Practice) and applicable law and re8ulution&
Page 3

l<ielder Ltd
Trustees, Report
Company lèw requires the tnistee5 to prepare f]nan¢ial statem¢nL8 for each financial year. Und¢r compAny law
the tnLStces rnus¢ not approv¢ the f￿ancIal st#tements unless thcy are ￿tISfied that th¢y give a tru¢ Rnd lair view
of th¢ slate of affairs of the chatilable eompany and of its incoming resourc£s and application of resollrce4
including its income and expenditure, for that perii)d. In pteparing these fwancial statements, the INstees ar¢
required to..
select suitable &eeounting wjlicies and apply thern consistently.
observe the methods and princip1¢8 in the Charities SORP.
makc judgem¢nL$ and esiimotes that ore r¢asonable al￿ pThdent'
Slatc whether applicable UK ACcO￿lit)g Slandan1s have been followed. subj¢ot lo any material departures
disclosed and explained in the r]nancial statements., and
prepllre the f￿anCial Silllements on the going ¢onccm basis unl&*% it is ittappropriate t() presume that the
chArit&ble company will continue in business.
Th¢ twslees are rc8ponsible for keeping adeqiiole accounting recurds that are SU￿1¢]ellt to show and explain the
charitoble eornpany's transactsons llnd di$close Hiih reasonablc 8CLura¢y at any time the finoncial pusition of the
charitablc co￿panY and ¢nable them to ensure thRt the financial stat¢menis ￿mplY with the Cornpanies Act
2CQ6. They ore also responsibl¢ for sufegullrding the assct8 of the charitAbl¢ company and h¢ncc for takin8
reasonable steps tor the pr¢v¢ntiull wid d¢te¢lioD of fraud and oth¢r irre8ulariii¢&
The w)nual report wL$ approv¢d by the Iwstees of the charity on 20.1.cs.12fj Rnd $ign¢d on il$ behalf by..
C'arl EE￿MIn
I'DJslee
Page 4

Kidder Ltd
Independent Examiner's Report to the trustees of Ifjdder Ltd ("the Company")
report to the charity trll￿¢s on my ex￿minatiOn of the accounts of the Company for the year ended 31 Morch
2026.
Responsibilitie¥ basly of ￿pThrt
As the chuTily's tru5lee8 of the Company (and also its dir¢clors for the purpose$ of company l&w) you ￿e
re3ponsiblL for th¢ preparlltion of th¢ accounts in accordance with the requirements of the Companies Act 20(kfj
('th¢ 2006 Act.).
Having satisfied myself that the acwunls of Kielder Ltd ar¢ nol required to be 2udited under Port 16 of the 2U06
Act and arc eligible for independent examination. I report in i¢sp¢ct of my examination of your charity's
accounts as LlltTiwJ out under &ection 145 of the ChatitiC8 AG'É 2011 {'the 2011 ALt'), In cAnying out my
extimination I have folloived the D]r￿tionS given by th¢ ChArity Commission under section 145(5)(b) of the
2011 Act.
ependent Qxamlnor's *tat¢ment
I have compleied my Qxaminatiun. I Conf￿ that no mgtter8 have Con￿ lo my &lkntion in connection with the
examination givin8 me Gause to believe..
ac4ouniing reeords were not kcpl fftn r¢5pecL of Kielder Lid as requir¢d by seetion 386 of the 2006 Act. or
2. the 8Gcounl8 do not accord with those records. or
3. the aceounls do nul wmply with the a¢countin¥ r¢quiremen¢s of section 396 of the 2006 Act oth¢r than
uny rcquir6.ment that ac¢ountS give a 'trJe and fair view, which is not a mLtt¢r considered as p&rt of an
indepLndenl cxarninlllion., or
4. the accounts have not been prepar¢d in Bccordumce with the methods and principle$ of the Statement of
RecDmmLnded Practi¢c for ac¢ountin8 and r¢'p(irtin8 by tharili¢¥ lappli¢ahl¥ til charitics prcpiiing iheir
Rccuunts iii arf'urdantic Hith th¢ I,inanLioI Rcportin8 Stondard applicuble in d)e UK and l£epublic of
Ireland (fRS 102)].
I have no concerns and have come acr0%8 no other matters in Connection the &xllminotion to which att¢ntion
should be draThm in thi$ report in order to enable 8 proper Und￿standing ofthe a¢caunls lo be r¢ached.
ehr,4opkn g
Christopher Gillie
FCCA
Lloyds Bank House
Belltngh2
Hexham
Northumberland
NC,48 2AZ
Islo812026
Page 5

Kielder Ltd
(Registration number: 04187356)
Balanee Sheet as at 31 March 2026
2026
2025
Note
Fixed as8Èt$
TÉngiblc as5et8
Investments
391
50.0
50.-391
524
50.OOQ)
10
Current asiets
Debtors
Cash &t bat)k and in h4nd
397,928
22.539
364.689
22,922
387.611
12
420.467
Net
470,858
438.135
of the charlty:
UDregtrlct¢d IDeome
UTJr¢striet¢d fund$
470858
438 135
To1841
13
47111158
438.135
r•or the financial year endin8 31 March 2026 the Ghority was entitl¢d to exemption from audit under seGiion 477
of th¢ Compllnics Act 2(X)6 rclating lo small ￿}mpunits.
Dir¢clorg rc$po￿llb]IltseS-.
I'h¢ meinbery hove not required the th8rity to obtain &n audit of its a￿ount8 for the year in question in
accordLii¢e with section 476:
Thc direLlors acknowledge their responsibili(i¢s for ¢omplyin8 with the requirements ofthe Act with r¢spe¢t
to kceouniinB re¢ord$ and thc weparation of accoullls.
The financial $tslemellts on poges 6 to 16 were Èpproved by Ihe trustee8. authorised for is5u6 on
2o.ia812fj. and S1￿Cd on their behtsif by."
Thomas
T￿stee
rrimwood
The notes on pages 8 to 16 form intcgrlll part of tbe8e f]￿ncial stateTJWtts.
Page 7

Kielder Ltd
Not£s to the Financial Sta¢c￿ents for the Year Ended 31 March 2026
Expexditure
Ail txpenditure is recognised Once there is a Icgal or constn￿liVE obligaiion lo that expenditurE il is probable
setuemcnt is requ2red the arnount can be ]neasur¢d reliably. Ail cosL% are allocated to the appli¢able
exp¢nditure heading thot &g￿e8&t¢ sirnilgr ¢ostS" to that category. Wh¢rc o05ts cannot be directly aitributed to
particulttr headings thcy h8ve been ollocated 8 basis consistent with the of resourc¢4 with central slllff
costs allocated on tho basis of time sp¢n( and deprcciatioll charges allocated on the portion of the asset's ￿.
Oiher supry)rl costs ore allocated b88¢d on the spread of sl&ff Costs.
RaLrfngfuiids
The￿ arc costs in¢utYed in &ttracLing voluntary ine4)me. the Managern¢￿ of iDvestmenÉ$ fjnd those incutTed in
tradin8 activities thal rais¢ funds.
Txxatlon
The Lhwity is ¢onsidered to pass the tests s¢t oul in Paragr8ph I Schedute 6 of ihe Pin8nc¢ ALt 2010 End
therefore it meets th¢ defmilion of a ¢harit&bl¢ company for UK corporation thx purposes. Aecordingly. the
chatily is polenually exempt from taxatson in respect of income or capital gains rec¢ivcd within cotcBories
covttred by Ch8Ptei' 3 Part I l of the Corporotion T8x Act 2010 ur Se¢lion 256 of the Taxation of C'harg¥able
Gains Act 1992. to the exicnt that such income or gains Are applied exclusively to charitable purp()S¢S.
Tanilble flxitd Assets
Individuol fixed u8sels CQ$tin8 £IW.00 or more &re initially recorded tht cost, I¢s$ 8ny subsequent accumulated
depreciation and subsequent Eccumuloled Impalrn￿nt losses,
Doprerlatlon and amortlsatlon
D¢prL'6i8Lion is proirydcd un tan¥ibl¢ fixed assets so as lo writ¢ off the eost or voluation, less ADY estimllted
siduai valu¢, over their expected us¢ful economi¢ life gs follows..
A4¥Lbl elas•
Campsite improvements
PIUDI and uta¢hinery
Car4van8
Deproglatlon mothod and rat¢
IOQ/• $trai¥hi linL basis
25Yts r¢ducing balunce busis
20Y(* $tr8ight lin¢ basis
Ihvutm¢nt prop¢rtlo
Investjnent prop¥rty is carried al fair value. derived from the Qu￿¢￿t m￿k¢1 prices for (¥)mp￿&ble rethl esta
d¢tern]ined llTrnuylly by cxtemtsl v&luer.% The voluers use ob%ervablc market prices, adjusLed ifnecessary for any
difference in th¥ naIV￿. location or ctsndition of the specific assei. Ch8n8es in fair valu¢ are reCo￿is¢d in profit
or1085.
Trade debtorA
Trade debtors are amounts due frorn customers for merchandise sold or savices pcrforn]ed in the ordinary
¢outs¢ of business.
Trnde debtors are reco￿]sed initially at the tr￿n￿¢tiott price. They are subsequently nwAsured at a￿ortiSed cost
using the cffective inlere&t method. less provi.%ion for impaitmcnt. A provisioD for the iMpait￿¢nt of trade
dcbtor5 is establishcd iwh¢n there is objective evidence that the ch8Tity will not be llble to collect all amounts due
acwrding to th¢ origin81 t¢mis of the Feceivable$.
Page 9

Kielder Ltd
Notes to the Financial Statements for the Year Ended 31 March 2026
Investment propertles
InYestmeDt
properties
Cost or Valuallo
At l April 2025
50,000
Provision
At 31 March 2026
Net l)ook value
At 31 March 2026
50.(K)O
At 31 March 2025
50.(QO
The trustces of the LX)mparty have not ¢nlisted the services of on independcnt valuer for the investmeni propety
held. Thc tTusle£g ￿nSider thol the valu¢ has nul Materially ¢hangd from earlier valu81ion&
The￿ has bcen no valuation of investwenl prop¢rty by an indcpendenl vajuer.
Th¢ investment property held by the company is frechold.
11 D¢btors
2026
2025
Oth¢r debtors
397.928
364,689
12 C4sb e*yh equlval¢nt¥
2(126
2025
Cash at bonk
22,539
22,922
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Kielder Ltd
Notes to the FinAncial Statements for the Year Ended 31 March 2026
15 Relllted party tr￿￿aCtionS
During the year th¢ charity made the following related porty tr￿￿aLlions.
Klelder Valley Services Ltd
(a trading company limited by guarantee ullder th¢ control of the director8 Thomas Qrimwood, Michael Ryan
and Carl Earsman.)
The compgny receiv¢d donatioJ]s from Kielder V&ll¢y Setviw l.td tr>lalliD8 £39.668.. At the balance sheet d&le
thc amount dlle from Kielder Valley Services Ltd WES £397,92812025 - £364,689).
Page 16