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 enhan￿ment 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 Commen￿Ment of 2025 the Woodland trust funds with PTG&RS stood at £159,622 and with donations re￿Ived
and grants made throughout the year, the fund stood al £125,768 at close of business De￿mber 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 De￿mber 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 servI￿s
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
EX￿nditur8 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 a￿OuntIng 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 De￿mber 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
Ex￿ndItur￿ 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 De￿mber2O24
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 Ret1￿ment 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 balan￿S 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-