REGISTERED COMPANY NUMBER: 04913460 (England and Wales)
REGISTERED CHARITY NUMBER: 1103123
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
FOR
THE LYNCHMERE SOCIETY
Traviss & Co Ltd Chartered Certified Accountants Newtown House 38 Newtown Road Liphook Hampshire GU30 7DX
THE LYNCHMERE SOCIETY
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 April 2025
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|Page|
|Report|of the Trustees|1|to|5|
|Independent Examiner's Report|6|
|Statement|of Financial|Activities|7|
|Balance|Sheet|8|to|9|
|Notes|to|the|Financial|Statements|10|to|16|
|Detailed|Statement|of Financial|Activities|17|to|18|
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THE LYNCHMERE SOCIETY
;
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 April 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2025. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Charity's objects and principal activities are to:-
1) Promote high standards of planning and architecture in or affecting the area of benefit, which is the Lynchmere Civic Parish and some neighbouring areas.
2) Educate the public in the geography, history, natural history and architecture of the area of benefit.
3) Secure the preservation, protection, development and improvement of features of historic, environmental and public interest in the area of benefit.
The main activities for the year continued to be educating the public in the geography, history, natural history and architecture of the area of benefit, and securing the preservation, protection, development and improvement of features of historic or public interest and through the restoration of the heathland of Lynchmere, Stanley and part of Marley Common (this being part of a much wider project across several counties supported and encouraged by Natural England and The South Downs National Park).
Public benefit
The Trustees ofThe Lynchmere Society review the aims, objectives and activities of the charity every year. The review process looks at what has been achieved and the outcomes of their work over the previous 12 months. The review considers the success of each key activity and the benefits they have brought to those groups of people which the charity was formed to help. The review also helps the Trustees to ensure that the aims, objectives and activities of the charity remain focused on the stated purposes. The Trustees have referred to guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives, and in planning future activities. In particular, the Trustees have considered how planned activities will contribute to the aims and objectives they have set.
Page 1
THE LYNCHMERE SOCIETY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 April 2025
ACHIEVEMENTS AND PERFORMANCE
Educating the Public
Local schools, societies and youth organisations benefit from the Commons with their network of footpaths and bridleways, as well as the circular "easy access” path, which is heavily used, and due to be renovated with financial help from the South Downs National Park Authority (SDNPA). We usually have two formal talks each year on subjects of local interest, or from wildlife and environmental specialists relevant to our conservation and heathland restoration work.
Securing Features of Interest
Lowland Heath is one of the most endangered habitats in Europe, and the Commons owned and managed by the Society is the 5th largest area of such habitat in Sussex, and an important part of a much wider project across several counties supported and encouraged by Natural England and The SNDPA. The commons are an element ofthe Serpent Trail, which is 65 mile long route passing through lowland heath areas of the South Downs Nationa! Park.
Each year our restored areas are enlarged, with work being done on scrub clearance in winter and bracken control in late summer - done by cutting and pulling, and scything where possible. Our meadows are also of special interest, never having been ploughed, fertilised or sprayed within living memory, and so of special importance to butterflies, bees, and other insects.
The Commons, Meadows and Barn
The Society normally has about fourteen volunteer days for scrub clearance between early September and the end of February, when work stops for the nesting season, in addition to the work of the Winter Work team.
The Belted Galloway cattle (a rare breed) do valuable conservation work under the very careful watch of our grazier and his supporting team. The construction of a pole barn was completed in spring 2025 and will be used to store hay and machinery, thereby freeing up Mare Barn to be used for other purposes.
Page2
THE LYNCHMERE SOCIETY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 April 2025
FINANCIAL REVIEW
Principal funding sources
The principal Funding sources of the Charity are:-
1) Natural England and The Rural Payments Agency, through the Higher Level Stewardship and Basic Payments Scheme.
2) Subscriptions, donations and bequests.
3) SSE through wayleaves.
4) Sales of hay bales to cover harvesting costs.
The 2024-25 year and recent developments
The Society recorded a deficit of £847 on a total income of £49,511 for the year to 30th April 2025, compared to a deficit of £20,261 and income of £41,317 in the previous year. The grants from the Rural Payments Agency under the Higher Level Stewardship (HLS) and Basic Payment Schemes (BPS) were again the main source of the Society's funding, amounting to £32,138 or 65% of the total income for the 2024-25 year. These grants are for our heathland restoration and maintenance work, to support grazing on the Commons and for other environmental work. The funding from the BPS in the year was £10,202 however the scheme is being phased out and the income will decrease again in the 2025/26 financial year to an expected £4,897. The HLS is also being phased out with a fixed income of £21,935pa until its closure in 2028. This will put considerable constraint on the Society's net income whilst alternative grants are being explored. Both schemes are being replaced by ELMS (Environmental Land Management Scheme) but there have been delays in its roll-out and details of this new grant structure have yet to be finalised.
Costs for the year amounted to £50,358 (£61,578 prior year). There were reduced costs primarily due to less spend on repairs and renewals and the halting of bracken spraying. The primary costs were as follows:
-
Winter Work scrub clearance programme and work on the commons totalled £17,893k (£17,000 in previous year)
-
Tree felling costs of £2,940k
-
Grazing fee of £12k (consistent with prior year). Conservation grazing is an important aspect of commons management and it enables the Society to meet its HLS obligations. The grazing fee is set at a level that allows Lynchmere Community Grazing to operate on a sustainable basis. 4. The remaining spend was for operational costs such as insurance, , utilities, repairs & renewals and depreciation of the Society's fencing, machinery and buildings.
Capital expenditure
The main capital expenditure project in the year was the construction of the Pole Barn at a cost of £18,550. There was £4,993 spent on renewing fencing in the year.
Balance sheet
The balance sheet shows net assets of £655,723 as at the 30th April 2025 but approximately 70% of the fixed assets net book value (total of £484k) is represented by the value of the Society's land and buildings held in trust for future generations. The cash balance as at 30th April 2025 was £169k.
Investment policy and objectives
The trustees invest funds which are in excess of its immediate needs in deposit accounts.
Reserves Policy
The trustees monitor the Society's requirements for reserves to ensure sufficient funds are available to provide continuation of its aims, for any sudden emergencies and to meet longer term capital investments. This gives the trustees confidence that the Society's work can continue unimpeded.
Page 3
THE LYNCHMERE SOCIETY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 April 2025
FUTURE PLANS
The Charity plans to continue the activities outlined above in forthcoming years.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Lynchmere Society is a charitable company limited by guarantee, incorporated on 26th September 2003 and registered as a charity on 7th April 2004. The company was established under a Memorandum and Articles of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £10.
Recruitment and appointment of new trustees
The directors of the company are also charity trustees for the purpose of charity law. One third of the trustees are elected each year and serve for a term ofthree years, and can be re-elected on the end of this term.
Organisational structure
The Lynchmere Society has a Trustees / Management committee which normally meets four to six times during the year and is responsible for the strategic direction and operational activities of the Charity. The Committee has members froma variety of backgrounds and experience.
Induction and training of new trustees
All trustees are already familiar with the practical work of the charity having been members. New trustees are given guidance regarding their responsibilities. The guidance is based on Charity Commission publications.
Trustee Succession Planning
One member of the board retired during the year and one did not seek re-appointment. There remain 8 Trustees on the board. The Land Management Committee continues to meet regularly in order to enable coordination between local contractors and the work of volunteers, as well as generating a wealth of educational material to engage a younger generation interested in the environment.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number 04913460 (England and Wales)
Registered Charity number 1103123
Registered office St Michael's Hall Linchmere Road Haslemere Surrey GU27 3QW
Page 4
THE LYNCHMERE SOCIETY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 April 2025
Trustees P R Searight Mrs L A Searight The Hon Lady Rous IM A Russell (resigned 9.10.24) B Middleton DR W Knapp (resigned 9.10.24) Dr C Tibbs M McCart Mrs M Bancroft Mrs A Martin
Independent Examiner N Roberts Traviss & Co Ltd Chartered. Certified Accountants Newtown House 38 Newtown Road Liphook Hampshire GU30 7DX
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on eB Al0G/2025
0.0... and signed on its behalf by:
Mie = £5 P20 2028 SPT SIGHT, occa a een nsnanecneaeanseoseasseeeceeases M McCart - Trustee
Page 5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LYNCHMERE SOCIETY
Independent examiner's report to the trustees of The Lynchmere Society (‘the Company‘)
IT report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
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:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
-
4, the accounts 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 accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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 accounts to be reached.
N Roberts
Traviss & Co Ltd Chartered Certified Accountants Newtown House 38 Newtown Road Liphook Hampshire GU30 7DX
Date: ...ctbe..2Sd. Maer.
Page 6
THE LYNCHMERE SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 April 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|Notes|£|£|£|£|
|INCOME|AND ENDOWMENTS|FROM|
|Donations,|legacies|and grants|2|39,166|-|39,166|35,396|
|Other trading|activities|3|6,505|-|6,505|3,013|
|Investment income|4|3,840|-|3,840|2,908|
|Total|49,511|-|49,511|41,317|
|EXPENDITURE|ON|
|Charitable|activities|5|
|Restoration|and|maintenance of commons,|fields|
|and hay meadows|50,358|-|50,358|61,578|
|NET INCOME/EXPENDITURE)|(847)|-|(847)|(20,261)|
|RECONCILIATION OF FUNDS|
|Total|funds|brought forward|647,997|8,573|656,570|676,831|
|TOTAL FUNDS CARRIED FORWARD|647,150|8,573|655,723|656,570|
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The notes form part of these financial statements
Page 7
THE LYNCHMERE SOCIETY
BALANCE SHEET
30 April 2025
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|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|Notes|£|£|£|£|
|FIXED|ASSETS|
|Tangible|assets|9|484,108|-|484,108|467,550|
|CURRENT|ASSETS|
|Debtors|10|5,960|-|5,960|5,923|
|Cash|at bank|160,172|8,573|168,745|191,218|
|166,132|8,573|174,705|197,141|
|CREDITORS|
|Amounts|falling due within|one year|il|(3,090)|-|(3,090)|(8,121)|
|NET CURRENT ASSETS|163,042|8,573|171,615|189,020|
|TOTAL ASSETS|LESS|CURRENT|
|LIABILITIES|647,150|8,573|655,723|656,570|
|NET ASSETS|647,150|8,573|655,723|656,570|
|FUNDS|12|
|Unrestricted funds|647,150|647,997|
|Restricted|funds|8,573|8,573|
|TOTAL FUNDS|655,723|656,570|
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
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continued...
THE LYNCHMERE SOCIETY
BALANCE SHEET- continued 30 April 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on vo PAING/2028................ and were signed on its behalf by:
Mike «Mike [$20.20 2028 NCTBIGNTAL,a eenceeenseens M McCart - Trustee
The notes form part of these financial statements
Page 9
THE LYNCHMERE SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 April 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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 (FRS 102) (effective 1 January 20199, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
Governance costs include costs of the preparation and examination of the statutory accounts and the cost of any legal advice to trustees on governance or constitutional matters.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life,
Land & Buildings - not provided Mare barn restoration - 10% on cost Plant and machinery - 20% on cost and 10% on cost Fencing - at varying rates on cost
The trustees have adopted a policy of not depreciating the freehold land and buildings. These are stated at historical cost rather than regular revaluations.
The trustees have opted to capitalise the fencing renewal works and the cost is being depreciated over 7 years.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds are unrestricted funds set aside at the discretion of the Trustees for specific purposes.
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THE LYNCHMERE SOCIETY
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 April 2025
1. ACCOUNTING POLICIES- continued
Fund accounting
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
| 2. | DONATIONS,LEGACIES ANDGRANTS | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Donationsandsubscriptions | 7,028 | 4,639 | |
| Grants | 32,138 | 30,757 | |
| 39,166 | 35,396 | ||
| Grants received, included intheabove, are asfollows: | |||
| 2025 | 2024 | ||
| £ | £ | ||
| RuralPayments Agency | 32,138 | 30,757 | |
| 3. | OTHERTRADING ACTIVITIES | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fundraising events | 123 | - | |
| Hay andwood sales | 6,382 | 3,013 | |
| 6,505 | 3,013 | ||
| 4. | INVESTMENT INCOME | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Rents received | 774 | 746 | |
| Deposit account interest | 3,066 | 2,162 | |
| 3,840 | 2,908 |
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THE LYNCHMERE SOCIETY
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 April 2025
5. CHARITABLE ACTIVITIES COSTS
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||||||||
|---|---|---|---|---|---|---|
|Direct|Support|
|Costs|costs|Totals|
|£|£|£|
|Restoration|and maintenance|of|
|commons,|fields|and|hay meadows|49,436|922|50,358|
|6.|NET INCOME/(EXPENDITURE)|
|Net|income/({expenditure)|is|stated|after charging/(crediting):|
|2025|2024|
|£|£|
|Independent|examiner's|fee|922|1,003|
|Depreciation|-|owned|assets|6,985|3,509|
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- TRUSTEES' REMUNERATION AND BENEFITS There were no trustees’ remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.
Trustees' expenses
From time to time, the trustees incur costs on behalf of the Charity and these are reimbursed on presentation of the relevant supporting invoices.
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|---|---|---|---|---|---|
|8.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|
|Unrestricted|Restricted|Total|
|funds|funds|funds|
|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations,|legacies|and grants|35,396|-|35,396|
|Other trading|activities|3,013|-|3,013|
|Investment|income|2,908|-|2,908|
|Total|41,317|-|41,317|
|EXPENDITURE|ON|
|Charitable|activities|
|Restoration|and|maintenance|of|commons,|
|fields|and hay|meadows|61,578|-|61,578|
|NET INCOME/(EXPENDITURE)|(20,261)|-|(20,261)|
|Transfers|between|funds|500|(500)|“|
|Net movement|in|funds|(19,761)|(500)|(20,261)|
|RECONCILIATION OF FUNDS|
|Total|funds brought|forward|667,758|9,073|676,831|
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THE LYNCHMERE SOCIETY
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 April 2025
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|---|---|---|---|---|---|---|---|---|
|8.|COMPARATIVES|FOR THE|STATEMENT OF FINANCIAL|ACTIVITIES|-|continued|
|Unrestricted|Restricted|Total|
|funds|funds|funds|
|£|£|£|
|TOTAL FUNDS CARRIED FORWARD|647,997|8,573|656,570|
|9,|TANGIBLE|FIXED|ASSETS|
|Land &|Mare|barn|Plant and|
|Buildings|restoration|machinery|Fencing|Totals|
|£|£|£|£|£|
|COST|
|At|||May|2024|431,000|11,628|129,471|24,387|596,486|
|Additions|-|18,550|-|4,993|23,543|
|At 30|April 2025|431,000|30,178|129,471|29,380|620,029|
|DEPRECIATION|
|At|1|May|2024|-|575|126,293|2,068|128,936|
|Charge|for year|-|1,665|1,301|4,019|6,985|
|At 30|April|2025|-|2,240|127,594|6,087|135,921|
|NET BOOK VALUE|
|At 30|April|2025|431,000|27,938|1,877|23,293|484,108|
|At|30|April|2024|431,000|11,053|3,178|22,319|467,550|
|10.|DEBTORS:|AMOUNTS FALLING|DUE|WITHIN ONE|YEAR|
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|||||
|---|---|---|---|
|2025|2024|
|£|£|
|Trade|debtors|524|2,012|
|Accrued|income|1,341|-|
|Prepayments|4,095|3,911|
|5,960|5,923|
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THE LYNCHMERE SOCIETY
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 April 2025
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||||||||||
|---|---|---|---|---|---|---|---|---|
|11.|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN ONE YEAR|
|2025|2024|
|£|£|
|Accrued expenses|3,090|8,121|
|12.|MOVEMENT|IN FUNDS|
|Net|Transfers|
|movement|between|At|
|At|1.5.24|in funds|funds|30.4.25|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|180,447|6,138|(23,543)|163,042|
|Commons fund|431,000|-|-|431,000|
|Equipment|and|capital works|fund|36,550|(6,985)|23,543|53,108|
|647,997|(847)|-|647,150|
|Restricted|funds|
|Reptile Habitat Fund|8,573|-|-|8,573|
|TOTAL FUNDS|656,570|(847)|-|655,723|
|Net movement|in|funds,|included|in|the above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|49,511|(43,373)|6,138|
|Equipment and|capital works|fund|-|(6,985)|(6,985)|
|49,511|(50,358)|(847)|
|TOTAL FUNDS|49,511|(50,358)|(847)|
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THE LYNCHMERE SOCIETY
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 April 2025
12. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
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|||||||||
|---|---|---|---|---|---|---|---|
|Net|Transfers|
|movement|between|At|
|At|1.5.23|in funds|funds|30.4.24|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|234,318|(16,752)|(37,119)|180,447|
|Commons|fund|431,000|-|-|431,000|
|Equipment|and|capital works|fund|2,440|(3,509)|37,619|36,550|
|667,758|(20,261)|500|647,997|
|Restricted|funds|
|Reptile Habitat Fund|9,073|-|(500)|8,573|
|TOTAL FUNDS|676,831|(20,261)|-|656,570|
|Comparative|net movement in|funds,|included|in the above|are as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|41,316|(58,068)|(16,752)|
|Equipment|and|capital works|fund|1|(3,510)|(3,509)|
|41,317|(61,578)|(20,261)|
|TOTAL FUNDS|41,317|(61,578)|(20,261)|
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A current year 12 months and prior year 12 months combined position is as follows:
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||||||||
|---|---|---|---|---|---|---|
|Net|Transfers|
|movement|between|At|
|At|1.5.23|in funds|funds|30.4.25|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|234,318|(10,614)|(60,662)|163,042|
|Commons|fund|431,000|-|-|431,000|
|Equipment and|capital works|fund|2,440|(10,494)|61,162|53,108|
|667,758|(21,108)|500|647,150|
|Restricted|funds|
|Reptile Habitat Fund|9,073|-|(500)|8,573|
|TOTAL FUNDS|676,831|(21,108)|-|655,723|
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THE LYNCHMERE SOCIETY
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 April 2025
12, MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | infunds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 90,827 | (101,441) | (10,614) |
| Equipmentand capitalworksfund | 1 | (10,495) | (10,494) |
| 90,828 | (111,936) | (21,108) | |
| TOTALFUNDS | 90,828 | (111,936) | (21,108) |
| UnrestrictedFunds |
Commons Fund
The Commons Fund represents the original cost of land under the Charity's management.
Equipment and capital works fund
This represents the cost and depreciation of capital equipment and works of a capital nature.
Restricted Funds
Reptile Habitat Fund
This represents £10,000 given by Taylor Wimpey UK Limited for the future maintenance of the Lynchmere Land and the welfare of reptiles relocated from one of their building sites.
It also includes an additional payment of £10,000 to be used by the Lynchmere Society for the purpose of improving visitor education at the common and associated habitat management.
- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 April 2025.
Page 16
THE LYNCHMERE SOCIETY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 April 2025
==> picture [457 x 574] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2025|2024|
|£|£|
|INCOME AND ENDOWMENTS|
|Donations,|legacies and|grants|
|Donations|and subscriptions|7,028|4,639|
|Grants|32,138|30,757|
|39,166|35,396|
|Other|trading|activities|
|Fundraising|events|123|-|
|Hay and wood|sales|6,382|3,013|
|6,505|3,013|
|Investment|income|
|Rents|received|774|746|
|Deposit|account|interest|3,066|2,162|
|3,840|2,908|
|Total|incoming|resources|;|49,511|41,317|
|EXPENDITURE|
|Charitable|activities|
|Restoration|and maintenance|of|commons,|
|fields|and ponds|33,433|45,575|
|Insurance|2,975|1,350|
|Light and|heat|694|1,403|
|Postage|and stationery|184|1,441|
|Repairs|and renewals|1,464|4,481|
|Sundries|234|1,008|
|Educational meetings|40|-|
|Bank|charges|33|17|
|Hay making|costs|3,290|1,467|
|IT costs|104|323|
|Depn of Mare Barn improvements|1,666|575|
|Depreciation of|plant &|machinery|1,300|867|
|Fixtures|and|fittings|4,019|2,068|
|49,436|60,575|
|Support|costs|
|Governance|costs|
|Independent examiner's|fee|922|1,003|
----- End of picture text -----
This page does not form part of the statutory financial statements
Page 17
THE LYNCHMERE SOCIETY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 April 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Total resources expended | 50,358 | 61,578 |
| Netexpenditure | (847) | (20,261) |
This page does not form part of the statutory financial statements
Page 18