Charity Registration No. 1096422
LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

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
G J Mcmahon
Charity Number:
1096422
Independent Examlner:
Mitchell Charlesworth (Audit) Limited
3rd Floor
44 Peter Street
Manchester
M2 5GP
Banker5:
National Westminster Bank PLC
10 Yorkshire Street
Oldham
OLI IQT
Sollcltors:
Butcher and Barlow
Bank Street
Bury
Lancashire
BL9 ODL

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
CONTENTS
Page
Trustees. Report
Independent Examinerfs 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 EIVDED 31 MARCH 2025
The trustees present their report and financial statements for the year ended 31 March 2025.
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 Act 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 2016).
Publlc 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 activities
The Charity plants memorial trees in memory of people andlor 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 IS permanent community memorials and worked with many Schools and Community Groups
in conservation. protection. and environmental improvement activities.
Charitable objectives
al To relieve the mental. physical, and spiritual distress of people suffering from bereavement or loss. particularly
throu8h the provision of memorial forests and 8ardens in memory oftheir loved ones.
bl To promote the conservation. protertion, 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 programmes.
Donations to support local and national health related organisations.
Conservation, protection. and environmental improvement activities.
Marketln8
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 re815ter
offices and funeral directors with printed materials to distribute on our behalf.
The Charity has hosted and supported a range of events alongside our partners and communities.

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
TRUSTEES. REPORT
FOR THE YEAR EIVDED 31 MARCH 2025
Health 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 attrattions of the Charity is undoubtedly the environmental impact that our planting sites provide,
We are pleased with the pro8re55 of several planting sites, which have become operative over recent years.
Donatlons and glft In klnd donatlons
It is an established custom and practice for the Charity to enquire of beneficiaries where and how monetary donations
are spent. This ensures that the distribution of donated funds made by the Charity is apparent and fits with the aim5
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 for a Life Memorial Forests and
Gardens.
Dlrect monetary donatlons
2025
2024
Back on Track
Bolton Hospice
Brian House Children's Hospice
Broughton House- Veteran Care Village
Bury Hospice
Chadderton FC
Chew Stoke Church School
Countess of Chester Friends
Derian House Children's Hospice
Dr Ker5haw's Hospice
Friends of Tandle Hill
Jigsaw Bury
Mayfly Project
Medequip4kids
Northern Lilv
Northern Roots
Oldham Liaison for Ex Service Personnel
Oldham Mayorfs Appeal Fund
Pendle5ide H05pice
Royal British Legion. Manchester
Sholver
Springhill Hospice
St Catherine's Hospice
St John's Hospice
St Joseph's Hospice
The ABF
50
1,000
1,000
250
2,000
io
240
loo
1,000
1,500
100
1,000
5Th)
1,500
500
150
370
500
1,000
610
42
1,080
405
500
215
250
1,000
1,000
2,400
1,000

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
TRUSTEES. REPORT
FOR THE YEAR EIVDED 31 MARCH 2025
Dirert monetary donations (continued)
2025
2024
The Land Trust- Chester and Fricklev
Trinity Hospice
Yeovil Rivers Community Trust
19,127
12,001
1.000
26,107
29,233
Glft In klnd donatlons (see note 6):
Dr Kershaw's Hospice Grounds Maintenance
Sholver maintenance
Laudato Si Centre
TCV Merseyside
Friends of Tandle Hill
Mersey Forest
Community Pollinator Patches Lancaster- Meadow Mowing
Plumpton Clough and Northern Lily, Oldham
City of Trees
United Utilities
Community Group-Agnes Robinson Pocket Park
Firwood and District Residents Association
Northern Roots
Milk Bank at Countess of Chester Hospital
RHS Bridgwater and Salford Communitv
Salford Healthy Communities
Chaddy Park FC
Friends of Marshall Gardens Warrington
Rochdale in Bloom - Watergrove
Strinesdale Country Park Litter Picking
Community Forest Trust- Pathway Mowing Griffin Wood
Dr Kershaw's Christmas Tree Collertion
M62 Memorial
Community Forest Trust- Pathway Mowing Lightshaw Meadows
4,140
9,240
280
1,257
1,780
1,440
570
680
1,040
900
560
630
880
1,260
360
1,070
1,050
1,250
600
440
2,327
780
1,350
890
920
1,035
1,070
1,910
575
1,380
I,ioo
640
700
1,080
16,797
28,387

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
TRUSTEES. REPORT
FOR THE YEAR EIVDED 31 MARCH 2025
Biodiversity 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
rnust 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.
HL•man resources
Our staff remain a major asset to the Charity. and we continue to focus on staff retention and development.
Chalrfs 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 act 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 fruitful
during the next financial year.
The Trustee5' focus on financial stability has ensured the Charity is in a stron8 Posltion now and for the future.
The Chair, together with the Board of Trustees is satisfied with the operations and strate8ic direction of the Charity and
remains content with the pro8ress which has been made durin8 the year.
Flnancial revlew
A summary of the year's results can be found on pa8e 7 of the accounts.
During the year total incoming resources were £425,840 compared to £422,728 in the previous year. Total resources
expended in the year were £405,570 compared to £422.718 in the previous year.
Strurturel governance and management
The Charity is a registered trust and is governed by a declaration of trust dated 20 February 21)J3 and a further
declaration dated 27 October 2Crf)3.
It 15 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 SV5tems are in place to
mitigate exposure to the major risks.

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
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-Plètt
P Metcalfe
J S Lawson
G J Mcmahon
The trustee5 are responsible for the appointment of new trustees. New trustees will only be appointed after due
consideration is given to eli8ibility. personal competen￿, and spec4alist skills. New trustees when appointed are
inducted Into the working Charily by the existing trustees.
Health and Safety - Remains a key focu5 operationally and Strategically to ensure all stakeholders are protected. Risk
a55essment5 and policie5 are reviewed and updated r¢8ularly to keep abreast of new re8ulations and advice 8iven from
appropriate sources.
The Trustees. Report was approved by the Board of Trustees by:
P Metcalle
Trustee
Date:
0810912025

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 EIVDED 31 MARCH 2025
I report to the charity trustee5 on my examination of the financial statements of Life for a Life Memorial Forest5 and
Gardens (the Charity) for the year ended 31 March 2025 which are set out on pages 7 to 17.
Responslbllitles and basls 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 Ithe 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 1451Sllbl of the Act.
Independent examiner's statement
Since the Charity's gross income exceeded £250,(MX) 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..
accountin8 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 financial statements do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities {Accounts 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.
Allson Buckley FCA
Independent Examiner
Mitchell Charlesworth IAuditl Limited
3rd Floor, 44 Peter Street
Manchester
M2 5GP
Date: 0810912025

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
STATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR EIVDED 31 MARCH 2025
Unrestrirted Restrirted
Funds
Funds
2025
2025
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
2025
Total
2024
Notes
Income from:
Donations and legacies
Rental income
Investments
Miscellaneous income
411,247
6,675
3,463
4,455
411,247
6,675
3,463
4,455
410,945
10,978
781
24
410,945
10,978
781
24
Total Income
425.840
425,840
422,728
422,728
Expenditure on:
Raising funds
1,870
1,870
Charitable activities
402,891
402,891
422,386
422,386
Other
li
809
332
332
Total resources expended
405,570
405,570
422,718
422,718
Net 8alns/{lossesl on
investments
13.177)
13,177)
2.838
2,838
Net movement In funds
17,093
17,093
2,848
2,848
Fund balances at l April
2024
261,319
3.855
265.174
258,471
3,855
262,326
Fund balances at 31 March
2025
Z78,412
3.855
Z82.267
261.319
3,855 265,174
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 9 to 17 form part of these financial statements.

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
BALANCE SHEET
ASA T31 MARCH 2025
2025
2024
Notes
Flxed assets
Tangible assets
Investments
12
13
58,791
101.268
16,330
102,376
160.059
118,706
Current assets
Debtors
Cash at bank and In hand
14
4.830
163311
162.558
162,558
(16,0901
Creditors= Amount5 fallinz due wlthln one year
16
125,482)
Net current assets
142,659
146,468
Total assets less current Ilabllltles
302.718
265,174
Creditors: amounts falllng due after more than one
year
17
120,4SI)
Net assets
282,267
265,174
Income funds
Restrlcted funds
Unrestricted funds
19
3,855
278.412
3,855
261,319
282,267
265,174
The notes on pages 9 to 17 form part of these linancial statements.
The flnanclaS statements were approved by the Trustees on 0810912025
and signed on thelr behalf by:
P Metcalfe
Tru5t¢e

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 MARCH 2025
Accounting policies
Charity Informatlon
Life for a Life Memorial Forests and Gardens is a registered charity INO. 10964221 in England and Wales. Its
registered office is The Woodland Suite. Chadderton Court. 451 Middleton Road. Chadderton, OL9 9LB.
1.1 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 accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 {effective l January 2019)" 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 sterlin8. 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.
Golng concern
At the time of approving the financial statements. the Trustees have a reasonable expectation that the Charity
has adequate resources 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.
1.3 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 purposes and uses
of the restricted funds are set out in the notes to the financial statements.
1.4 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 recognised on receipt. Other donations 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 EIVDED 31 MARCH 2025
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 impairment losses.
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 bases-
Plant and machinery
20% reducing balance
Fixtures, fittings and equipment 20% reducing balance
Motor vehicles
20% strai8ht line
Investments
Investments are recognised initially at fair value which is normally the transartion 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.
1.8 Cash and cash equlvalents
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 assets
Basic financial assets, which include debtors 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 transaction, where the transaction is measured at the
present value of the future receipts 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 payment5 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 goods 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 subseqLJently measured at amortised cost using the effettive interest method.

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 MARCH 2025
Derecognition of financial liabilities
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 risks and
rewards of ownership to the lessee. All other leases are classified as operating leases.
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 consistin8 of capital and interest elements.
The interest is charged to net incomellexpenditurel for the year so as to produce a constant periodic rate of
interest on the remaining balance of the liability.
Rentals payable under operating leases, including any lease incentives received. are charged as an expense on a
straight line basis over the term of the relevant lease.
Donations and legacies received
2025
2024
Donations and gifts
Grant5 received
Gift aid reclaimed
411,146
410,015
930
ioi
411,247
410,945
Grants recelvable for core actlvltles
Government grants
930
Rental Income recelved
Unrestrlrted Unrestricted
Funds
Funds
2025
2024
Rental income from sublet of property
Interest receivable
866
5,809
10.394
6,675
10,978
Raising funds
Unrestrirted Unrestricted
Fund5
Funds
2025
2024
Fundralslng and publlclty
Staging fundraising event5
1,870

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 MARCH 2025
Charitable activities
Memorial
trees and Glft in kind
gardens
donatlons
Total
2025
Staff costs
Depreciation and impairment
Rent. rates, gas and electricity
Insurance
Printin8, POSta8e and stationery
Telephone and computer
Motor and travel
Cleaning
Trees and memorials
Bank charges
Donations
Repairs and renewals
Training
Sundry expenses
179,375
9,100
18,164
7.480
13,725
11,961
16,066
383
64,708
3,978
26,107
15,628
4,833
280
16,797
196,172
9,100
18,164
7,480
13,725
11,961
16,066
383
64,708
3,978
26,107
15,628
4,833
371,788
14,306
16.797
388,585
14,306
Share of governance costs (see note71
386,094
16,797
402,891
Charltable actlvltles
Memorial
trees and Gift in kind
8ardens
donations
Total
2024
Staff costs
Depreciation and impairment
Rent. rates. gas and electricity
Insurance
Printin8, Postage and stationery
Telephone and computer
Motor and travel
Cleaning
Trees and memorials
Bank charges
Donations
Repairs and renewals
Trainin8
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 ofgovernance costs Isee note7)
393,999
28,387
422,386

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 MARCH 2025
Donations paid
2025
2024
Donations
Gift in kind donations
26,107
16.797
29,233
28,387
42,904
57,620
A full breakdown of the donations paid and gifts in kind are provided on page 3 of these financial statements.
Support and Eovernance costs
Governance
Costs
Basls of
Allocation
2025
2024
Accountancy fees
Legal and professional
4.261
10,045
4.261
10,045
6.903 Governance
4,932 Governance
14,306
14.306
11,835
Analysed between charitable activities
14,306
14,306
11,835
Governance costs includes independent examination fees of £3.15612024: £2,970).
There have been no support costs for the past three years.
Trustees
None of the Trustees, or any persons connected with them, received any remuneration or benefits from the
Charity during the year.
Ernployees
2025
No.
2024
No.
Avera8e monthly number of employees durin8 the year
2025
2024
Employment costs
Wages and salaries
196,172
195.980
10. Other costs
2025
2024
Financin8 Costs
809
332
332

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 MARCH 2025
ii.
Tangible fixed assets
Fixtures.
Plant and Fittings and
Machinery Equipment
Motor
Vehlcles
Total
Cost
At l April 2024
Additions
Disposals
57,216
7.200
5.988
3.983
12,9881
22.188
40.379
122,1881
85,392
51,562
125,1761
At 31 March 2025
64.416
6,983
40,379
111,778
Depreclation and Impalrrnent
At l April 2024
Depreciation charged in the year
Eliminated on disposal
42,914
4,300
3.960
988
12.9881
22,188
3,812
122,1871
69.062
9,100
125.1751
At 31 March 2025
47,214
1.960
3,812
52,987
Carrying amount
At 31 March 2025
17,202
5.023
36,567
58,791
At 31 March 2024
14,302
2,028
16,330
LSsted
Investments
Cash In
portfolio
12.
Fixed asset investments
Total
C05t or valuatlon
At l April 2024
Additions
Valuation changes
Movement in cash
Disposals
94.077
10,617
18521
5.462
99,539
10,617
18521
13,6431
14,3931
13,6431
14.3931
At 31 March 2025
99,449
1,819
101,268
Carrying arnount
At 31 March 2025
99.449
1.819
101,268
At 31 March 2024
96.915
5,462
102.377
The investments are managed within a portfolio held with James Sharp & Co in the United Kingdom. The historic
cost of the investments is £100.30012024= £94.0771.

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 MARCH 2025
13.
Debtors
2025
2024
Amounts falling due wlthin one year:
Trade debtors
Prepayments and accrued income
4,830
4,830
14.
Finance lease commitments
2025
2024
Future mlnlmum lease payments due under finance leases:
Within one year
Within two to five years
5,986
20,451
849
26,437
849
The finance lease relates to a motor vehicle included within fixed assets.
The liabilities are secured on the assets to which they relate.
15.
Creditors: amounts fallin8 due within one year
2025
2024
Obllgations under flnance leases Inote 151
Other taxation and social securitv
Trade creditors
Other creditor5
Accruals and deferred income
5,986
3,163
10,506
2,671
3,156
849
3,696
7,304
1,271
2,970
25,482
16,090
16.
Creditors: amounts fallin8 due after more than one year
2025
2024
Obligations under finance lease5 (note ISI
20,4SI
The obligations under finance leases are secured on the assets to which they relate.
17.
Retirement benefrt 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 EIVDED 31 MARCH 2025
18.
Restricted funds
The income funds of the Charity include restrirted funds comprising the following unexpended balances of
donations and 8rants held on trust for specific purposes:
Movement
in funds
Movement
in funds
Balance at
31 March
2025
Balance at
l April 2023
Incoming
Balance at
Resources l April 2024
Incomlng
Resources
Chopin Memorial Maintenance
Rotary
Partington
116
2,440
1,299
116
2,440
1.299
116
1,299
3,855
3,8SS
3,855
The Chopin Memorial Maintenance Fund is restricted for the maintenance of the Chopin statue. The funds
remaining 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.
19.
Analysis of net assets between funds
Unrestrlcted
Funds Restricted
2025 Funds 2025
Unrestricted
Funds
Restricted
2024 Funds 2024
Total
2025
Total
2024
Fund balances are
represented by
Tangible assets
Investments
Current assets/lliabilitiesl
Long term liabilities
58,791
101,268
138.804
{20,451)
58,791
101,268
142,659
120,451)
16.330
102,376
142.613
16,330
102,376
146,468
3,855
3.855
278.412
3.855
282,267
261.319
3,855
265.174
20.
Related party transactions
Jane Carroll is a trustee of the Charity and is also a partner of Solutions for HR who have Supplied services of
£35812024.. £nill.

LIFE FOR A LIFE MEMORIAL FORESTS AND GARDENS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 MARCH 2025
21.
Operating lease commitments
The charity's total future minimum lease payments under non-cancellable operating lease is as follow5 for each of
the following periods..
2025
2024
Within one year
Between two and five years
20,000
29.600