Charity registration number 109B879 (England and Wale51 Company registration number 4701734 PENN & TYLER'S GREEN RESIDENTS, SOCIETY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
PENN & TYLER'S GREEN RESIDENTS, SOCIETY LEGAL AND ADMINISTRATIVE INFORMATION Trustoè$ Mrs M Roker Mrs Susan Breeze Mr D Harris Mrs Sharon Herron Mrs N E Hooper Mr MA Morfey Mrs Julie Newman MrWRRead Mrs Jane Tichbon Mrs Ruth Pocock MrJ Watson (Appointed 10 February 20251 (Appointed 16 June 20251 Secretary Mrs Jane Tichbon Charity number (England and Wales) 1098879 Company number 4701734 Registered offi¢e Penn Barn by the Pond Elm Road Penn High Wycombe Buckinghamshire HP108LB
PENN & TYLER'S GREEN RESIDENTS, SOCIETY CONTENTS Page Trustees report Independent examiner's report Stslemenl of financial a¢livilies Balance sheet Notes lo the financial slalemenls 8-20
PENN & TYLER'S GREEN RESIDENTS, SOCIETY TRUSTEES REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees, who are also the directors of the charitable company for the purposes of company law, present their report and the financial stalements for the year ended 31 December 2025. The financial slalemenls have been pr&par&d in a¢cord8n¢e with the acwunling policies sel out in note 1 to the financial stslemenls and Comply with the Charity's governing do¢umenl, the Companies Act 2006, FRS 102 "The Finan¢ial Reporting Stsndard applicable in the UK and Republi¢ of Ireland. and the Charities SORP "Accounting and Reporting by Charities". Statement of Recommended Practi applicable to Charities preparing their a¢¢ounts in accordan with the Financial Reporting Standard appli¢able in the UK and Republic of Ireland IFRS 102}'. Objective5 and activities The ¢harity's overall aim is to better the quality of life for all the residents of the two Chiltem villages of Penn and Tylers Green, including conserving the immediate green belt environment and area of outstanding natural beaLJty. which attracts many visitors from other parts of the COLJntry, particularly London. The charity owns and directs the work of a pre-school for local children., it has PLJrchased and manages over 250 acres of woodland adjoining the villages, Common Wood, so as to be a benefit to the community for generations to come., and has effected a legal transfer of part of Ihis woodland lo The Woodland Trust and immediately leased it back on a 299 year lease for a peppercorn rent and without altering the charity's responsibility for directly managing the wood,. it continues to manage Ihe smaller Millar Wood which it was bequeathed in 2007,. il initiates action and activities to promote concern for and protects'on of a considerable local heritage, particularly the designaled village Conservation Area., it underwrites the production of a local magazine, 'Village Voice" which serves inter alia as a fund raising vehicle for the charity and which is delivered to every home in the area of benefit., il runs its own website www.pennandtylersgreen.org.uk and associated Facebook and Instagram pages, it promotes and supports with funds local community projects initiated by other local voluntary bodies and organisations, where these accord with the above charitable objects. It also owns a local open green space, The Greens at Coppice Farm Road, which under provisions of the Commons Act 2006 relating lo owners, registration, il has formally registered as "village green" This will enable local people to continue to use the land for their leisure and recreational pursuits as they have done for over SO years. Public benefit The trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the charity should undertake. Activities The principal activities of the charity are as described in the charitable objects sel out in Clause 3 of the Company's Memorandum of Association 3. The Charity's objects I'lhe Objects l are lo promote any charitable purpose for the benefit of the inhabitsnls of the villages of Penn and Tylers Green and in particular bul without prejudice lo the generality of the foregoing.. to advance education., to provide facilities in the interest of social welfare for recreation and other leisure-time occupation with the object of improving the conditions of life for the said inhabitants., to promote high standards of planning and architecture in or affecting the area of benefit., to educate and stimulate discussion on matters relating to the history, architecture, natural history and geography of the area of benefit., to secure the preservation, protection, development and improvement of historic, architectural or public interest in or affecting the area of benefit, to secure protection, conservation and enhanment of the wildlife and countryside in or affecting the area of benefit." Agent for Woodland Trust In addition, the Society acts as agent for the Woodland Trust, receiving donations on its behalf which are later contributed lo projects under the Landfill Tax Credit Scheme. Al CommenMent of 2025 the Woodland trust funds with PTG&RS stood at £159,622 and with donations reIved and grants made throughout the year, the fund stood al £125,768 at close of business Dember 2025.
PENN & TYLER'S GREEN RESIDENTS, SOCIETY TRUSTEES REPORT {INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Achlevèments and pèrformancè Significant activities and achievements against objectives All areas of the society performed well in 2025. The Woodlands sub-commillee secured an approved Management P18n for the next 10 years of Common Wood. which means that we can apply for grants and have 8 plan lo deliver. P&TGRS have reinforced our relationship with the Woodland Trust, freeholders of Common Wood. The Communi¢8lions committee was born from the Village Voice and On Line Committee, facililaling Communication channels using the sam& messaging to reach our residents. As well as ¢o-hosting the ¢ommunily lunches in the Tylers Green Village Hall, we also hosted bMo quizzes and an Easter Egg Trail in the woods as well as ourAGM and Christmas drinks for volunteers. We have strengthened our financial function, employing Azets as our a¢countsnts and independent examiners., ensuring that our banking facilities reflected our restricted and Ljnrestricted funds and investing in higher interest bearing accounts. We made a donation of £5,000 to Scannappeal and donations of £3,305 on behalf of 'Unlock their Words. to benefit children needing additional support with speech and language provision and £1,752 on behalf of the Community Lunches to other local charities and £500 to support Scout Post. Financial review The society continued to raise funds through sèlling advertising in its bi-monthly magazine, Village Voice, which created Ljnrestricted income of £24,902. Other significant unrestricted income stream was interest earned on investments, as the society adopted a more aggressive cash investment policy with its cash reserves, raising £7,872. We were able to make donations totalling £8,331 to local causes and have committed to further donations in 2026. We used £7,060 Woodlands Restricted funds to improve facilities in the woods, upgrading paths and tree maintenan, although much of this was covered by grants, but the grants haven't all yet been received. Other projects, such as new signage was funded with the help of donations. Reserves policy There was an overall surplus for the year ended 31 Dember 2025 of £34,02912024'. £37,017 surplus). The balance on unrestricled funds at 31 December 2025 was £125,89312024'. £119,793), which is in liquid assets and available as free reserves. The trustees regularly review their reserves policy based upon current levels of income and expenditure. The policy reflects risks to income flows resulting from damage to reputation and the effects of a very severe recession reducing advertising and donations. The Penn & Tylers Green Residents Society does not intend lo be a reserves- rich charity and in any event, the Society's current activities do not require this. The Directors current policy is to build reserves of unreslricled funds for potential large capital projects as well as to provide £30,000-£55,000 lo cover up lo three year's expenditure, excluding reslricled funds. This would allow sufficient unrestricted funds lo fund the Society's working capital requirements and lo enable a reduction in expenses if necessary in case of a significant loss of income. Examples of potential capital projects are the provision of alternative facilities for the Preschool should the existing atrangernenls cease, and the provision of an archive centre in the Vill8ge. We are also donating 500/0 of the Cost of restoring the bell lower at Holy Trinity Church, Penn, a Grade I listed building, al a Cost of £17,500 to the Society in 2026. Investment policy The Penn & Tylers Green Residents Society's basic investment obj&¢live is lo maintain the 81 value of its investment and to maximise in¢ome. During 2025 P&TGRS moved their ex¢ess funds lo a cash investment platfom which enables better management of our funds and improves interest earned, whilst holding less than the FCSC scheme limits with different UK based institutions. Major nsks The Directors of tho Society have identified and discussed the top risks that may confront the charity and how they should be managed and minimised. These risks include damage to reputation and wssible liabilities arising from the Society's activities. The Directors have examined these matters and they are satisfied that the ¢harity's current internal financial and other controls adequately minimise the risks identified.
PENN & TYLER'S GREEN RESIDENTS, SOCIETY TRUSTEES REPORT {INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Structur•, governance and managemont The charity is a charitable company limited by guarantee, incorporated on 18th March 2003 and registered as a charity. The company was established under a Memorandurll of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. The charity has an honorary president who is invited by the Board of Truslees to setve for a period of 5 years., Ihe Chairman, vice-chairman, Secretary and Treasurer of the charity are elected annually by the Board at the first Board meeting following the Annual General Meeting, as provided in Rules made in accordance with the provision of the charity's Articles of Association. One-third of the Directors retire by rotation at the Annual General Meeting and may be r&appointed by resolution. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were.. Mrs M Roker Mrs Susan Breeze Mr O Godwin Mr M Green Mr D Harris Mrs Sharon Herron Mrs N E Hooper Mr M A Morley Mrs Julie Newman MrWRR&ad Mrs Jane Tichbon Mrs Ruth Pocock Mr J Walson (Resigned 16 June 20251 (Resigned 17 November 20251 (Appointed 10 February 20251 (Appointed 16 June 20251 Recruitment and appointment of trustees The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Board of Trustees. The trustees bring a wide range of skills lo the Charity and, when considering inviting 8ddition¥l Ituslees lo join the board, the Iruslees will consider those with a similar vision who can bring specialist skills and experience needed for future development. Potential Trustees are normally recommended by one or more of the existing Trustees andlor ¢haiman. They are provisionally considered by the Board before being 'inlerviewed' by two or more of the Trustees who will present a report to the subsequent meeting before the ¢andidate is formally invited to join the Board. As part of the recruitment process every Trustee will be given a copy of the Charity Commission's guidance 'The Essential Trustee, and sign a declaration affirming that they will act in accordance with the guidelines and are not disqualified from acting as a Trustee by reason of unspent conviction for fraud., bankruptcy or removal as a charity director. Under the Articles of Association, the serving directors may appoint additional directors at any time. Existing Iruslees are already familiar with the practical work of the charity and new trustees are encouraged lo meet the existing trustees and key employees to familiarise themselves with the charity and the context in which it operates. New trustees will also be provided with relevant information relating lo the charity. All trustees are kept up lo dale with Charity Commission requirements and given suitable training
PENN & TYLER'S GREEN RESIDENTS, SOCIETY TRUSTEES REPORT {INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 The directors are responsible for preparing the Annual Report and the financial statements in accordan with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected lo prepare the financial statemenls in accordance with United Kingdom Generally Accepted Accounting Practice. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to.. select suitable accounting policies and then apply them consislenlly., make judgements and accounting estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient lo show and explain the ompany's Iransadions and disclose with reasonable accuracy al any time the financial position of the corllpany and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other itregularilies. The Trustees rtrport was approved by the Board of Trustees. Mrs M Roker Trustee atson Tru Date.. 7 Jul¥ 2028
PENN & TYLER'S GREEN RESIDENTS, SOCIETY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PENN & TYLER'S GREEN RESIDENTS, SOCIETY I report to the trustees on my examination of Ihe financial statements of Penn & Tyler's Green Residents, Society (the charity) for the year ended 31 December 2025. Responsibilities and basis of report As the trustees of the charity land also its directors for the purposes of company lawl, you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the financial slalemenls of the Charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Charity's financial statements ¢arried out under se¢tion 145 of the Charities A¢t 2011. In carrying out my examination I have followed the Dire¢tions given by the Charity Commission under section 14515llbl of the Charities A¢t 2011. Independent examiner's statement Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities A¢t 2011. 1 ¢onfirm that l am qLJalified to Ljndertake the examination because l am a member of FCA, whi¢h is one of the listed bodies. I have cornpleted my examination. I confirm that no matters have come lo 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 386 of the Companies Act 2006. the financial statements do not accord with those records., or the financial slalements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial slalernenls give a true and fair view. which is not a matter considered as part of an independent examination., or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no Concems and have come across no other matters in connection with the ex8minalion to which attention should be drawn in this report in order to enable a proper understsnding of the financial stslemenls to be reached. Mr C J Nisbet FCA Azets Audit servIs Bumham Yard London End Beaconsfield Buckinghamshire HP9 2JH United Kingdom 0910712026 Date..
PENN & TYLER'S GREEN RESIDENTS, SOCIETY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unr8strictod R8strictod funds funds 2025 2025 Total Unrestrictad Rostrict8d funds funds 2024 2024 Total 2025 2024 Notès Incorne from: Donations and legacies Charitable activities Fundraising activities Investments 1,271 27,358 4,901 5,925 167,219 46,579 3,303 1,947 168,490 73,937 8,204 7,872 26,151 26,078 6,181 7,679 133,732 43,113 1,478 1,576 159,883 69,191 7,659 9,255 Total income 39,455 219,048 258,503 66,089 179,899 245,988 EXnditur8 on: Raising funds Charitsble activities 2,728 30,627 1,321 189,798 4,049 220,425 2,124 31,658 894 174,296 3,018 205,954 Total expenditure 33,355 191,119 224,474 33,782 175,190 208,972 Net Income 6,100 27,929 34,029 32,307 4,709 37,016 Transfers between funds 11,4721 1,472 Net movement in funds 10 6,100 27,929 34,029 30,835 6,181 37,016 Reconclllatlon of funds.. Fund balances at 1 January 2025 119,793 744,643 864,436 88,958 738,462 827,420 Fund balances at 31 December 2025 125,893 772,572 898,465 119,793 744,643 864,436 The ststement of financial a¢tivities includes all gains and losses re¢ognised in the year. Al income and expenditure derive from continuing activities.
PENN & TYLER'S GREEN RESIDENTS, SOCIETY BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Notes Fixed assets Tangible assets Heritage assets 14 15 1,064 S98,097 571,251 599,161 571,251 Current assats Debtors Cash at bank and in hand 16 17 12,262 441,272 1,213 484,329 453,534 485,542 Creditor5- amounts falling due within one year 18 {154,2301 1192,3571 Net current assets 299,304 293,185 Total assets less ¢urrent Ilabllltles 898,465 864,436 The funds of the charlty Restricted income funds Unreslricled funds 21 22 772,572 125,893 744,643 119,793 898,465 864,436 The notes on pages 8 to 20 fomi part of these financial statements. The Company is enlilled lo the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial slalemenls. The members have not required the company to obtain an audit of its financial statements for the year in question in accordan with section 476. These financial ststements have been prepared in a¢cordan¢e with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the trustees o 7 Juty.2026 Mrs M Roker Trustee Mr Tru atson Company registration number 4701734 (England and Wales)
PENN & TYLER'S GREEN RESIDENTS, SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcle$ Charity information Penn & Tyler's Green Residents, Society is a private company limited by guarantee incorporated in England and Wales. The regislered office is Penn Barn Elm Road, Penn, High Wycombe, England, HP10 8LB 1.1 A¢¢ounting convention The financial statements have been prepared in accordance with the charity's goveming document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland" and the Charilies SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Siandard applicable in the UK and Republic of Ireland IFRS 1021.. 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 not lo 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 btren pr&par&d under th& historical ¢osl convention. The principal 8cwunling policies adopted are sel out below. 1.2 Going concern At the lime of approving the finan¢i81 stslemenls, the trustees have a reasonable expectstion that the ch8rity has adequate resources to continue in operational existence for the foreseeable future. Thus the Iruslees Continue to adopt the going ¢on¢em basis of aOuntIng in preparing the financial statements. 1.3 Charltablg funds Unrestricted funds are available for use al the discretion of the trustees in furtherance of their charitable objectives. Reslricled funds are subject lo specific conditions by donors or grantors as to how they may be used. The purposes and uses of the reslricled funds are set out in the notes lo the financial slalemenls. Endowment funds are subject lo specific Conditions by donors that the Capital must be maintsined by the Charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any performan 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 On the charity has been notrfied of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity ha5 been notified of an impending dislribulion, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a Conlingenl asset.
PENN & TYLER'S GREEN RESIDENTS, SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Icontinuedl 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in selllemenl, and the amount of the obligation can be measured reliably. Expenditure is classified by aclivily. The costs of each activity are made up of the total of direct costs and shared costs. including support costs involved in undertaking each activity. Direct costs allribulable to a single activity are 8lloc8led directly to that activity. Sh8red costs which contribute lo more than one activity and support Costs which are not attributsble lo a single 8Ctivity are apportioned between those 8¢tivities on a basis ¢onsislenl with the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciation charges are allocated on the portion of tho asset's use. 1.6 Tanglblg flxgd a$$ets 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 equipment Computers Reducing balance- 200/0 Reducing balan- 200/0 The gain or loss arising on the disposal of an asset is determined as the differen between the sale proceeds and the carrying value of the asset, and is recognised in the statemenl of financial aclivities. 1.7 Heritage assets Heritage assets comprise woodlands held for conservation and public benefit. These assets are c8pilalised at cost and subsequently rneasured at historical cost. They are not revalued and are not depreciated as they ara considered lo have indefinite useful lives. The assets are reviewed annually for impairment. M8inten8n¢e costs are expensed as incurred, while expenditure that enhances the asset is capitslised. 1.8 Impalrm•nt of flxod a$set$ At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impaimient loss. If any such indication exists, the recoverable amount of the asset is eslimaled in order to determine the extent of the impairment loss lif any). 1.9 Cash and cash equivalents Cash and ¢ash equivalents in¢lude cash in hand, deposits held al call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in Current liabilities. 1.10 Financial instruments The charity has elected to apply the provisions of Section 11 'Basi¢ Financial Instruments, and Se¢tion 12 'Other Finan¢ial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when Ihere is a legally enforceable right to set off the recognised amounls and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
PENN & TYLER'S GREEN RESIDENTS, SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Icontinuedl Basic financial assgts Basic financial assets, which include debtors and cash and bank balances, are initially measured al transaction price including transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement conslilules a financing Iransaclion, where the transaction is measured at the present value of the future receipts discounted at a market rale of interest. Financial assets classtfied as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless the arrangement conslitules a financing tr8nsaclion. where the debt instrument is measured at the present value of the future payments discounted at a market rale of interest. Financial li8bililies classified as payable within one year a not amortised. Debt instruments are subsequently c8rried a18mortised cost, using the effective interest rate method. Trade ¢reditors are obligations to pay for goods or servi$ that have been a¢qLJired in the ordinary wurse 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. Dere¢ognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.11 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's setvices are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed lo terminate the employment of an employee or to provide termination benefits. 1.12 Retirement benefits Payments to defined contribLJtion retirement benefit schemes are charged as an expense as they fall due. Criti¢al accounting estimates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assurllplions 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 lo be relevant. Actual results may differ from these estimates. The estimates and undedying assumptions are reviewed on an ongoing basis. Revisions lo accounting eslimales 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 periods. 10-
PENN & TYLER'S GREEN RESIDENTS, SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Incomo from donatlons and lègaclos Unrestricted Restricted funds funds 2025 2025 Totsl Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Donations and gifts Grants 1,271 15,919 151,300 17,190 151,300 25,201 950 5,741 127,991 30,942 128,941 1,271 167,219 168,490 26,151 133,732 159,883 Grants Bucks Council Comrllunity Board Grant Bucks Council - SEN Training Bucks Council - Funded Hours Bucks Council - EYPP Bucks Council - PIP grant BLJcks Council - Senco grant Bucks Council - Common Wood Bucks Council - SENIF Grant AET Pilot Bekonscot DW Paley Tesco WFG EYITT P Harper Friends of Common Wood 950 950 817 817 123,526 3,624 8,063 123,526 3,624 8,063 117,960 1,359 1,400 117,960 1,359 1,400 2,903 2,903 4,400 4,400 700 700 142 1,000 1.869 2,332 1,112 142 1,000 1,869 2,332 1,112 3,130 3,130 2,800 1,500 2,800 1,500 soo soo 151,300 151,300 950 127,991 128,941 Govemment grants Included in grants for the year ended 31 Dember 2025 are Government Grants totalling £ 143,21712024.. £122,4861 in relation to funding received for children at The Village Pre-school.
PENN & TYLER'S GREEN RESIDENTS, SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Incomo from charltable actlvltles Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Central Fund Sale of goods Other income 2,293 163 2,293 163 2,585 128 2,585 128 Vlllage Volca Sale of goods Services provided under contract 456 456 323 323 24,446 24,446 23,042 23,042 The Vlllage Pre-s¢hool Sale of goods Services provided under contract Other income 7,045 7,045 7,635 7,635 29,743 6,158 29,743 6,158 30,564 2,002 30,564 2,002 Woods and Gr&•n$ Sale of goods Other income 2,470 1,163 2,470 1,163 1,75S 1,157 1,75S 1,157 27,358 46,579 73,937 26,078 43,113 69,191 Incorne from fundraising activities Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted fund5 fund5 2024 2024 Total 2025 2024 Fundraising events 4,901 3,303 8,204 6,181 1,478 7,659 Incom¢ from Investments Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Interest receivable 5,925 1,947 7,872 7,679 1,576 9,255 12-
PENN & TYLER'S GREEN RESIDENTS, SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 ExndItur on ralslng funds Unrestricted Restri¢ted funds funds 2025 2025 Totsl Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Fundralslng and publlclty Other fundraising costs 2,728 1,321 4,049 2,124 894 3,018 Expenditure on charitable activities Central Vlllage The Vlllage Woods and Fund Volce Prè-school Greèns Unrestricted Unrestricted Restricted Restricted 2025 2025 2025 2025 Total 2025 Direct costs Staff costs Books, supplies and activities Rent Resources Subscriptions Charitable donations Operating and maintenance of woods Printing and postage Insurance Computer running costs Adminlgeneral expenses Other charitsble expenditure 152,397 8.326 16,067 2,042 993 152,397 8,326 16,067 2,042 1,181 9,477 18,111 13,211 230 164 7,003 13,461 188 8,331 1,146 18,111 69 230 164 451 1,018 13,136 1,040 3,113 3,413 2,399 9,030 10,451 14,176 186,351 30,692 241,670 Sharo of support and governance costs Is8• noto 91 Support Governance 113 127,3581 127,2451 6,000 6,000 16,451 14,176 186,464 3,334 220,42S Analysis by fund Unrestricted funds Restricted funds 16,451 14,176 30,627 189,798 186,464 3,334 16,451 14,176 186,464 3,334 220,425
PENN & TYLER'S GREEN RESIDENTS, SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expenditure on charitable activities Icontinuedl Previous year: Central Village The Village Woods and Fund Voice Pre-school Greens Unrestricted Unrestricted Restricted Restricted 2024 2024 2024 2024 Total 2024 Direct costs Staff costs Books, supplies and activities Parent's Committee Rent Repairs and maintenance Resources Subscriptions Charitsble donations Operating and maintenance of woods Printing and postage Insurance Computer running costs Adminlgeneral expenses Other charitsble expenditure 130.491 9,705 249 15.604 78 3,090 1,149 130.491 9,705 249 15,604 78 3,090 1,479 10,339 6,426 16,188 887 82 4,373 4,052 330 9,939 400 6,426 404 1,061 887 82 524 2,188 14,723 1,020 2,829 921 889 15,011 15,797 164,116 8,119 203,043 Share of support and governance co$ls1$9o nol• 91 Support Governance 128 1,933 2,061 850 850 15,861 15,797 164,244 10,052 205,954 Analysis by fund Unrestricted funds Restricted funds 15,861 15,797 31,658 174,296 164,244 10,052 15,861 15,797 164,244 10,052 205,954 14-
PENN & TYLER'S GREEN RESIDENTS, SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support costs allocated to actlvltl8s 2025 2024 Depreciation Governance costs 127,2451 6,000 2,061 850 121,2451 2,911 Analysed between: Central Fund The Village Pre-school Woods and Greens 6,000 113 127,3581 850 128 1,933 121,2451 2,911 10 Net movement in funds 2025 2024 The net movement in funds is ststed after ¢hargingllcreditingl'. Fees payable lo the charity's independent examiner.. for the independent examination of the charity's financial ststements for other financial services Depreciation of owned tangible fixed assets Reversal of past depreciation of tangible fixed assets 1,800 4,200 113 127,3581 850 2,061 11 Trustees None of the trustees lor any persons connected with them) received any remuneration or benefits from the charity during the year. 12 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number The Village Pre-school 10 12 Employment costs 2025 2024 Wages and salaries Social security costs Other pension costs 148,095 2,073 2,229 116,901 9,092 4,498 152,397 130,491
PENN & TYLER'S GREEN RESIDENTS, SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12 Employees Icontinuedl There were no employees whose annual remunerats'on was more than £60,000. 13 Taxatlon The charity is exempt from tsxation on its activities because all its income is applied for charitable purposes. 14 Tangible fixed assets Land and buildings Plant and 6quipm8nt Comput8r8 Total Cost At 1 January 2025 Additions Reallocation to Heritage assets 598,097 7,769 605,866 666 1598,0971 666 1598,0971 At 31 December2025 666 7,769 8,435 Depreciation and impairment At 1 January 2025 Depreciation charged in the year Deprecialion charged reversal 27,358 7,258 102 34,616 113 127,3581 127,3581 At 31 December 2025 7,360 7,371 Carrying amount At 31 December2025 655 409 1,064 At 31 Dember2O24 570,740 511 571,251 In the year lo 31 December 2025, the Trustees Made the decision lo reallocate the Woodlands from the tangible fixed assets to a Heritage asset considering this was 8 more appropriate Irealmenl for the 8ssel held. As such, the Cost of the asset has been reclassified and the depreciation charged lo dale reversed lo the SOFA. 15 Heritage assets Woodlands Al 1 January 2025 Reallocation from Tangible fixed assets 598,097 At 31 December 2025 598,097 In the year to 31 December 2025, the Trustees made the decision to reallocate the Woodlands from the tangible fixed assets lo a Heritage asset considering this was a more appropriate treatment for the asset held. 16-
PENN & TYLER'S GREEN RESIDENTS, SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 16 Dabtors 2025 2024 Amounts falling due within one year- Trade debtors Prepayments and accrued income 7,839 4,423 336 877 12,262 1,213 17 Cash at bank and in hand In¢luded in the Cash at bank and in hand totsl is £125,768 held in respect of the Woodland Trust. 18 Creditors- amounts falling due within one year 2025 2024 Notes Deferred income Woodland Trust Accruals 19 20,572 125,768 7,890 24,440 159,622 8,295 154,230 192,357 19 Def8rr8d incomè 2025 2024 Arising from government grants Arising from other grants 19,676 896 21,156 3,284 20,572 24,440 Included in deferred income at the year end is £19,676 of government grant income. This relates to Early Years Pupil Premium funding received for Spring Term 2026, Deferred income is included in the financial statements as follows.. 2025 2024 Deferred income is included within.. Current liabilities 20,572 24,440 Movements in the year.. 17-
PENN & TYLER'S GREEN RESIDENTS, SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 19 Deferred income Icontinuedl Deferred income at 1 January 2025 Released from previous periods Resources deferred in the year 124,4401 24,440 20,572 118,2631 18,263 24,440 Deferred income al 31 December 2025 20,572 24,440 20 Ret1ment benefit schemes 2025 2024 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 2,229 4,498 The charity operates a defined contribution pension scheme for all qLJalifying employees. The assets of Ihe scheme are held separalely from those of the charity in an independently administered fund. 21 Restricted funds The reslricled funds of the charity comprise the unexpended balanS of donations and grants held on trust subject lo specific conditions by donors as lo how they may be used. At 1 January 2025 Incoming resources Resources expended Transfers At31 December 2025 The Village Pre-school Woods and Green 65,759 678,884 191,315 27,733 1186,5571 14,5621 70,517 702,055 744,643 219,048 1191,1191 772,572 Previous year: At 1 January 2024 Incoming resources Resources expended Transfers At31 December 2024 The Village Pre-school Woods and Green 56,888 681,574 172,312 7,587 1164,9131 110,2771 1,472 65,759 678,884 738,462 179,899 1175,1901 1,472 744,643 The Willa e Pre.School All funds for Village Pre-school Woods and Green All funds for Common Wood, Millar Wood and Coppice Farm Greens 18-
PENN & TYLER'S GREEN RESIDENTS, SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 22 Unr&strlct8d funds The unrestricted funds of the charity comprise the unexpended b818n¢es of donations 8nd grants which are not subject to specific conditions by donors and grantors as to how they may be ustrd. These include designated funds which have been sel aside out of unrestricted funds by the trustees for specific purposes. At 1 January 2025 Incoming resources Resources expended Transfers At31 December 2025 Central Fund Village Voice 112,215 7,578 14,553 24,902 119,1791 114,1761 107,589 18,304 119,793 39,455 133,3551 125,893 Previous year: At 1 January 2024 Incoming resources Resources expended Transfers At31 December 2024 Central Fund Village Voice 88,958 42,714 23,375 117,9851 115,7971 11,4721 112,215 7,578 88,958 66,089 133,7821 11,4721 119,793 Central Fund Costs and income for running the society and not otherwise classified Willa e Voice Income and costs related lo Village Voice magazine 23 Analysis of net assets between funds Unrestricted funds 2025 Restricted funds 2025 Total 2025 At 31 December 2025- Tangible assets Heritage assets Current assetsllliabililiesl 1,064 598,097 173,411 1,064 598,097 299,304 125,893 125,893 772,572 898,465 19-
PENN & TYLER'S GREEN RESIDENTS, SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 23 Analysis of net assets between funds Icontinuedl Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 December 2024: Tangible assets Current assetsllliabilities} 571,251 173,392 571,251 293,185 119,793 119,793 744,643 864,436 24 Financial commitments, guarantèos and contingent liabilitios The Soaety is limited by guarantee and does not have a share capital. Directors, as members, have guaranteed contributions of an amount not exceeding £1 to the assets of the Society in the event of ils dissolution. The total number of directors as at 31 December 2025 was 1312024.. 111 25 Related party transactions There were no disclosable related party transactions during the year12024 none). 20-