Charity Registration No. 1096422
LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees:
J Carroll
E Hardaker
C Rowland
J H Belcham
J Comyn-platt
P Metcalfe
J S Lawson
D J Corcoran (resigned on 08106120241
G J Mcmahon
Charity Number:
1096422
Independent Examiner:
Mitchell Charlesworth (Audit) Limited
3rd Floor
44 Peter Street
Manchester
M2 5GP
Bankers:
National Westminster Bank PLC
10 Yorkshire Street
Oldham
OLI IQT
Sollcitors:
Butcher and Barlow
Bank Street
Bury
Lanca5hire
BL9 ODL

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
CONTENTS
Page
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8-15

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report and financial statements for the year ended 31 March 2024.
The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts and
comply with the Charity's governing document, the Charities Art 2011 and "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 IFRS 1021" las amended for accounting periods
commencing from l January 20161.
Publi¢ Beneflt
In the opinion of the trustees the activities of the Charity are clearly for public benefit, as evidenced by the objectives
and activities noted below.
Charitable actlvltles
The Charity plants memorial trees in memory of people and/or events in woodland locations throughout the UK. The
Charity has 54 managed memorial forests throughout the UK which provide beautiful outdoor community Spaces.
Since its inception the Charity has donated over £1.6 Million to health-related organisations, assisted with the concept.
design and installation of 15 permanent community memorials and worked with many Schools and Communlty Groups
in conservation. protertion, and environmental improvement activities.
Charitable objertives
al To relieve the mental. physical, and spiritual distress of people suffering from bereavement or loss, particularly
through the provision of memorial forests and gardens in memory of their loved ones.
bl To promote the conservation, protection, and improvement of the physical and natural environment by the
creation of such forests and gardens.
cl The relief of Sickness and suffering internationally by the provision of grants andlor equipment to other
charities, hospitals, and hospices.
In meeting these objectives, Life for a Life provides..
A place to remember and scatter the ashes if required of a loved one.
Woodlands for all to enjoy.
Environmental and community engagement programme5.
Donations to support local and national health related organisations.
Conservation, protection, and environmental improvement activities.
Marketing
We are continuing to develop the website to improve the user experience.
We communicate key messaging and our charitable activities to our supporters by regularly posting on our social media
pages, across different channels.
To promote our memorial planting services and reach our target audience, where possible. we supply local register
offices and funeral directors with printed materia15 to distribute on our behalf.
The Charity has hosted and supported a range of events alongside our partners and communitie5.

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Heafth and safety
Health and Safety remains a key focus operationally and strategically to ensure all stakeholders are protected. Risk
assessments and policies are reviewed and updated regularly to keep abreast of new regulations and advice given from
appropriate sources. The trustees have assessed the major site risks to which the Charity is exposed and are satisfied
that the systems are in place to mitigate exposure to the major risks at each site.
Planting sites
One of the main attractions of the Charity is undoubtedly the environmental impact that our planting sites provide.
We are pleased with the progress of several planting sites, which have become operative over recent years.
Donations and gift in kind donations
It is an established custom and prattice for the Charity to enquire of beneficiaries where and how monitory donations
are spent. This ensures that the distribution of donated funds made by the Charity is apparent and fits with the aims
and objectives indicated in the Charity's Trust Deed. This also gives rise to the Charity being able to publicise by way of
social media where the charitable funds raised by the Charity are put back into the community and at the same time
clearly indicates the contributions made within the community by the donors of Life f or a Life Memorial Forests and
Gardens.
Dlrect monetary donations
2024
2023
After Matters
Blossom Manchester
Oldham Mayor's Appeal Fund
Manchester Cathedral
Children's Burns Foundation
Royal British Legion, Manchester
Doing It For Dylan
Freewheelers Blood Bikes Charity
Medequip4kids
Manchester NHS Foundation Trust- JustGiving
The Land Trust- Chester
Laudato Si Centre, Wardley
Oldham Mountain Rescue
Mero's World Foundation
Broughton House
500
1,200
1.160
1.000
250
1,085
500
500
500
610
1,500
60
11,766
250
500
475
1,385
12,001

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Direct monetsry donations
Salford Diocese- JLtstGiving
Willow Wood Hospice
Oldham Community Paediatrlc
Bolton H05pice
Brian House Children's Hospice
Bury Hospice
Chadderton FC
Countess of Chester Friends
Derian House Children's Hospice
Jigsaw Bury
Northern Lily
Northern Roots
Oldharn Liaison
Pendleside Hospice
Sholver
St Catherine's Hospice
St john's Hospice
St joseph's H05Plte
The ABF
Trinity Hospice
Back on Track
50
2,000
974
io
100
1,000
500
150
370
1,000
1.000
1.000
2NOO
1,000
1.000
50
29.233
23,655
Gift in kind donations (see note 61:
Dr Kershaw's Hospice Grounds Maintenance
Sholver maintenance
Laudato Si C@ntrÈ
TCV Merseyside
Friends of T3ndle Hill
Mersey Forest
Community Pollinator Patches Lancaster- Meadow Mowing
Hermitsge Field Community Meadows
MAHDLO
Northern Lily, Oldham
Tabaris Highlander5 1939
City of Trees
United Utilities
Community Group- Agnes Robinson Pocket Park
FinNood and District Residents Association
Northern Roots
Milk Bank at Countess of Chester Hospital
RHS Bridgwater and Salford Community
Salford Healthy Communities
Chaddy Park FC
Friends of Marshall Gardens Warrington
4.140
9,240
280
1,257
1,780
1,500
3,755
180
840
1,680
930
420
190
540
285
570
1,040
900
560
630
880
1,260
360
1,070
1,050
1,250
28,387
10,320
Total
57,620
33,975
TRUSTEES, REPORT

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
FOR THE YEAR ENDED 31 MARCH 2024
Biodlversity policy
It is the policy of the Charity to continually improve the way we manage our sites. Whilst trees offer many positive
environmental benefits including carbon capture and secretion, the Charity acknowledges management techniques
must balance numerous objectives one of which is to improve biodiversity. This is illustrated in current management
practice by a reduction in grass cutting regimes across sites to encouraged proliferation of ground flora, creation of
deadwood habitats (dead hedges and brash piles), hedge planting and management of wildflower meadows.
Human resources
Our staff remain a major asset to the Charity and we continue to focus on staff retention and development.
Chairfs annual statement
The Board of Trustees have acted in accordance with their duties and responsibilities to govern and further the
objectives of the Charity.
The Trustees continue to att as Ambassadors for the charity, promoting the work to a wider audience of partners and
stakeholders, adding credibility and stability to the long-term future aspirations and expansion of the Charity.
Trustee and Strategy Meetings have continued throughout the year and proved to be of considerable value in the day-
to-day operations of the Charity and the strategic focus where investment in IT infrastructure and land negotiations
have taken priority.
Our partnerships remain solid, and we are confident that negotiations around additional planting Sites will be fruitfu I
during the next financial year.
The Trustees, focus on financial stability has ensured the Charity is in a strong Posltion now and for the future.
The Chair, together with the Board of Trustees is satisfied with the operations and strategic direction of the Charity and
remains content with the progress which has been made during the year.
Financial review
A summary of the year's results can be found on page 7 ofthe accounts.
Durin8 the year total incoming resource5 were £425.566 compared to £405,843 in the previous year. Total resources
expended in the year were £422,718 compared to £396,047 in the previous year.
Strurturei governance and management
The Charity is a registered trust and is governed by a declaration of trust dated 20 February 2003 and a further
declaration dated 27 October 2003.
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between three and six months, expenditure. The trustees considers that reserves at
this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity's current
activities while consideration is given to ways in which additional funds may be raised.
The trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems are in place to
mitigate exposure to the major risks.
TRUSTEES, REPORT

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
FOR THE YEAR ENDED 31 MARCH 2024
The trustees who served during the year and up to the date of signature of the financial statements were:
J Carroll
E Hardaker
C Rowland
J H Belcham
J Comyn-Platt
P Mettalfe
J S Lawson
D J Corcoran {resigned on 08106120241
G J Mcmahon
The trustees are responsible for the appointment of new trustees. New trustees will only be appointed after due
consideration is given to eligibility, personal competence, and specialist skills. New trustees when appointed are
inducted into the working Charity by the existing trustees.
Health and Safety - Remains a key focus operationally and strategically to ensure all stakeholders are protected. Risk
assessment5 and policies are reviewed and updated regularly to keep abreast of new regulations and advice given from
appropriate sources.
The Trustees, Report was approved by the Board of Trustees by..
ÉL*-
P Met¢alfe
Trustee
Date: 2710812024

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
FOR THE YEAR ENDED 31 MARCH 2024
I report to the charity trustees on my examination of the financial statements of Life for a Life Memorial Forests and
Gardens (the Charity) for the year ended 31 March 2024 which are set out on pages 7 to 17.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the
requirements of the Charities Act 2022 (the Act).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and
in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under
section 14515llbl of the Act.
Independent examiner'5 Statement
Since the Charity's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145
of the Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of
Chartered Accountants in England and Wales IICAEWI, which is one of the listed bodies.
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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records. or
the financi31 statements do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities IAccounts and Reports) Regulations 2008 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.
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 financial statements to be reached.
Alison Buckley FCA
Independent Examiner
Mitchell Charlesworth (Audit) Limited
3rd Floor, 44 Peter Street
Manchester
M2 5GP
Date:
2810812024

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
STATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
Funds
2024
Restricted
Funds
2024
Unrestricted
Funds
2023
Restricted
Funds
2023
Total
2024
Total
2023
Notes
Income from".
Donations and legacie5
Rental income
Investments
Miscellaneous income
410,945
10,978
781
24
410,945
10,978
781
24
395,250
10,423
395,250
10.423
170
170
Total income
422.728
422.728
405,843
405,843
Expenditure on:
Raising funds
Charitable activities
422,386
422,386
395,510
395,510
Other
li
332
332
537
537
Total resources expended
422,718
422,718
396,047
396,047
Net gains11105ses) on
investments
2,838
2,838
Net movement In funds
2,848
2,848
9.796
9,796
Fund balances at l April
2023
258,471
3,855
262,326
248,675
3.855
252,530
Fund balance5 at 31 March
2024
261,319
3,855
265,174
258,471
3,855
262,326
The statement of financial activities includes all gains and losses recoEnised in the year.
All income and expenditure derive from continuing activitie5.
The notes on pages 9 to 17 form part of these financial statements.

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
BALANCE SHEET
AS A T31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
Investments
12
13
16,330
102,376
23,018
118,706
23.018
Current assets
Debtors
Cash at bank and in hand
14
162,558
260,607
162,558
116,0901
260,607
120,6571
Creditors- Amounts falling due within one year
16
Net current assets
146,468
239,950
Total assets less current liabilities
265,174
262,968
Creditors: amounts fallin8 due after more than one
year
17
1642}
Net assets
265.174
262,326
Income funds
Restricted funds
Unrestrirted funds
19
3,855
261.319
3,855
258,471
265,174
262,326
The notes on pages 9 to 17 form part of these financial statements.
The Pinancial statements were approved by the Trustees on 27 August 2024
and signed on their behalf by..
P Metcalfe
Trustee

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
Life for a Life Memorial Forests and Gardens is a registered charity INO. 10964221. Its registered office is The
Woodland Suite, Chadderton Court, 451 Middleton Road, Chadderton, OL9 9LB.
Accounting convention
The financial statements have been prepared in accordance with the Charity's governing document, the Charities
Act 2022 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 (effective l January 20191" The Charity is a Public Benefit Entity as defined by FRS
102.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin I
not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling. which is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity
has adequate resource5 to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to Specific conditions by donors as to how they may be used. The purp05e5 and use5
of the restricted funds are set out in the notes to the financial statements.
Incoming resources
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recogni5ed on receipt. Other donation5 are recognised once the Charity has been notified of
the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation
to donations received under Gift Aid or deeds of covenant are recognised at the time of the donation.

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Resources expended
Income and expenses are included in the financial statements as they become receivable or due. Expenses
include VAT where applicable as the Charity cannot reclaim it.
Expenditure is included on an accruals basis.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment1055es.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following base5:
Plant and machinery
20% reducing balance
Fixtures. fittings and equipment 20% reducing balance
Motor vehicles
20% straight line
Investments
Investments are recogni5ed initially at fair value which is normally the transaction price excluding transaction
Costs. Subsequently, they are measured at fair value with changes recognised in 'net gains / Ilossesl on
investments, in the SOFA if the shares are publicly traded or their fair value can otherwise be measured reliably.
Other investments are measured at cost less impairment.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, and other short-term liquid
investments with original maturities of three months or less.
Basic financial a55et5
Basic financial assets, which include debtor5 and cash and bank balances, are initially measured at transaction
price including transaction costs and are subsequently carried at amortised cost using the effective interest
method unless the arrangement constitutes a financing transartion. where the transaction is measured at the
present value of the future receipt5 discounted at a market rate of interest. Financial assets classified as
receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of
the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one
year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for good5 or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year
or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction
price and subsequently measured at amortised cost Using the effective interest method.

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Derecognitlon of financial liabilitie5
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
cancelled.
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risk5 and
rewards of ownership to the lessee. All other leases are classified as operating lea5e5.
Assets held under finance leases are recognised as assets at the lower of the asset's fair value at the date of
inception and the present value of the minimum lease payments. The related liability is included in the balance
sheet as a finance lease obligation. Lease payments are treated as tonsisting of tapital and interest elements.
The interest is charged to net income/lexpenditurel for the year so as to produce a constant periodic rate of
interest on the remaining balance of the liability.
Rentals payable under operating lease5, including any lease incentives received, are charged as an expense on a
straight line basis over the term of the relevant lease.
Critlcal accounting estimates and judgements
In the application of the Charity's accounting policies. the trustees are required to make judgements, estimates
and a55umptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that are
considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates
are recognised in the period in which the estimate is revised where the revision affects only that period, or in the
period of the revision and future periods where the revision affects both current and future period5.
Donations and legacles recelved
2024
2023
Donations and gifts
Grants received
Gift aid reclaimed
410,015
930
394.961
289
410.945
395,250
Grants receivable for core activities
Government grants
930

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Rentsl income received
Unrestrlrted Unrestricted
Funds
Funds
2024
2023
Rental income from sublet of property
Interest receivable
10,394
584
10,394
29
10,978
10,423
Raising funds
Unrestricted Unrestricted
Funds
Funds
2024
2023
Fundraising and publicity
Stagin8 fundraising events
Charitable activities
Memorial
trees and Gift in kind
gardens
donations
Totsl
2024
Staff costs
Depreciation and impairment
Rent. rates. gas and electricity
Insurance
Printing, postage and stationery
Telephone and computer
Motor and travel
Cleaning
Trees and memorials
Bank charges
Donations (see note 71
Repairs and renewals
Training
Sundry expenses
167,593
6,688
30,018
7,598
15,381
8,775
16,474
394
68,395
3,437
29,233
22,815
5.216
147
28,387
195,980
6,688
30,018
7,598
15,381
8,775
16,474
394
68,395
3,437
29,233
22,815
5,216
147
382,164
11,835
28,387
410,551
11,835
Share of governance costs (see note 81
393,999
28,387
422,386

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activlties
Memorial
trees and Gift in kind
gardens
donations
Total
2023
Staff costs
Depreciation and impairment
Rent, rates, gas and electricity
Insurance
Printing, postage and stationery
Telephone and computer
Motor and travel
Cleaning
Trees and memorials
Bank charges
Donations (see note 71
Repairs and renewals
Training
Sundry expenses
147,990
6,688
30.647
7,026
15,792
8,964
18.184
440
82.954
3.198
23.655
21.902
4,049
577
10,320
158,310
6,688
30,647
7,026
15,792
8,964
18,184
440
82,954
3,198
23,655
21,902
4,049
577
372,066
13.124
10,320
382,386
13,124
Share of governance costs (see note 81
385,190
10,320
395,510
Donations paid
2024
2023
Donations
Gift in kind donations
29,233
28,387
23,655
10,320
57,620
33,975
A full breakdown of the donations paid and gifts in kind are provided on page 3 of these financial Statements.

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support Governance
Costs
Costs
Basis of
Allocation
2024
2023
Accountancy fees
Legal and professional
6,903
4,932
6,903
4,932
4,936 Governance
8,188 Governance
11,835
11,835
13.124
Analysed between charitable activities
11,835
11,835
13,124
Governance costs includes independent examination fees of £2,97012023'. £2.7601.
There have been no support Costs for the past two years.
Trustees
None of the Trustees, or any persons connected with them, received any remuneration or benefits from the
Charity during the year.
io.
Employees
2024
No.
2023
No.
Average monthly number of employees during the year
2024
2023
Employment costs
Wages and salaries
195,980
158.310
ii.
Other costs
2024
2023
Flnancing t05tS
332
537
332
537
141 Page

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
12. Tangible fixed assets
Fixtures,
Plant and Fittings and
Machinery Equipment
Motor
Vehlcles
Total
Cost
At l April 2023
Additions
57,216
5,988
22,188
85.392
At 31 March 2024
57,216
5,988
22,188
85.392
Depreciation and impairment
At l April 2023
Depreciation charged in the year
37,214
5.700
2,972
988
22,188
62,374
6.688
At 31 March 2024
42,914
3,960
22,188
69,062
Carrying amount
At 31 March 2024
14,302
2.028
16,330
At 31 March 2023
20,002
3,016
23,018
13.
Fixed asset investments
2024
2023
Movement in market value
Acquisition at cost
Net gain on revaluations in the year
99.538
2,838
Market value at the year-end
102,376
Historical cost at the year-end
99,538
14.
Debtors
2024
2023
Arnounts falling due within one year:
Prepayments and accrued income

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
15.
Finance lease commitments
2024
2023
Future minimum lease payments due under finance leases:
Within one year
Within two to five years
849
1,987
642
849
2,629
The finance lease relates to a motor vehicle and a mower included in fixed assets.
The liabilities are secured on the assets to which they relate.
16.
Creditors: amounts falling due within one year
2024
2023
Obligations under finance leases (note 151
Other taxation and social security
Trade creditor5
Other creditors
Accruals and deferred income
849
3,696
7,304
1,271
2,970
1,987
3.244
11.641
1.485
2.300
16,090
20,657
17. Creditors: amounts falling due after morethan one year
2024
2023
Obligations under finance leases (note 151
642
The obli8ations under finance leases are secured on the assets to which they relate.
18.
Retirement benefit schemes
The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the Charity in an independently administered fund.

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
19.
Restricted funds
The income funds of the Charity include restricted funds comprising the following unexpended b31ances of
donations and grants held on trust for specific purposes:
Movement
in funds
Movement
in funds
Balance at
31 March
2024
Balance at
l April 2022
Incoming Balance at
Resources l April 2023
Incoming
Resources
Chopin Memorial Maintenance
Rotary
Partington
116
2,440
1.299
116
2,440
1,299
116
2,440
1,299
3,855
3,855
3,855
The Chopin Memorial Maintenance Fund is restricted for the maintenance of the Chopin statue. The funds
remaininE are to be used for cleaning the statue.
The Rotary Fund is a restricted fund for the future maintenance of the Rotary Wheel within Tandie Hill Country
Park where we have our planting site.
The Partington Fund is for tree work and fence installation and fruit tree planting.
20.
Analysis of net a55et5 between funds
Unrestricted
Funds
Restricted
2024 Funds 2024
Unrestricted
Funds
Restricted
2023 Funds 2023
Total
2024
Total
2023
Fund balances are
represented by
Tangible assets
Investments
Current assetsllliabilitiesl
Long term liabilities
16,330
102,376
142,613
16,330
102,376
146,468
23,018
23,018
3.855
236,095
16421
3,855
239,950
16421
261,319
3,855
265,174
258,471
3.855
262,326