OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-06-30-accounts

the Eternal Forest Trust ltd

Trustees’ Annual Report for the financial year ending June 30[th] 2021

Charity name: The Eternal Forest Trust Limited

Charity number: 1110801 Company number: 5163451

Registered Office: Garth, 22 West End Parade, Pwllheli, Gwynedd LL53 5PN

Trustees between 1[st] July 2020 and 30[th] June 2021:

Arabella Melville Berni Cavanagh Bill Pywell Gwen Pritchard Jones John Willott David Atkinson Sara Roberts

Objectives & activities

The Charity is a Company Limited by Guarantee, incorporated in 2004 with the following Objects:

  1. To restore or create woodland/forest of indigenous species and encourage and protect the many levels of plant, animal and other life which are native to these habitats.

  2. To encourage and facilitate use of these woodlands for educational purposes, to enable members of the community to gain knowledge and appreciation of their natural heritage.

  3. To enable and encourage the disabled, particularly those who are reliant upon wheelchairs for mobility, to gain access to a natural woodland habitat throughout all seasons of the year.

  4. To provide In memoriam facilities such as dedicating or planting specific trees, providing dedicated facilities such as gates and bird nesting boxes, scattering of ashes, and natural woodland burials.

The Wood

The Charity owns and maintains Boduan Sanctuary Wood, 7.5 acres of woodland near Pwllheli, where it carries out burials and organises events for the public when this is possible. The wood is open to the public at all times and is checked regularly for hazards such as dangerous trees.

In relation to the first and third of the above Objects, the Charity has a continuing programme of felling spruce, particularly in areas where wheelchair-friendly paths are required to create access to new burial areas. Where spruce have been felled, selfseeded indigenous trees such as oaks, beeches, hollies, hazels and hawthorns appear. Wild flowers, notably native bluebells, are steadily increasing as we continue to clear spruce and propagate native woodland species. A new section of woodland to the East of the area currently used is now being opened up.

Burials and Burial Plots

In the year from July 1[st] 2020, the Charity carried out 16 full human burials and buried the ashes of 5 people. Burial in this beautiful, peaceful place is a very special event for all concerned, with every family or group of mourners choosing their own unique ceremony of remembrance. We never do more than one burial in a day so nobody is rushed and we encourage and support mourners to design a special day.

Each family receives a map showing the precise location of the grave site, alongside a photograph and a map reference so that they can find the grave in the future, and to ensure that each plot is reserved solely for the person or people who booked it. Booked plots in Boduan Sanctuary Wood are reserved in perpetuity for use by the booker but ownership remains with the Charity.

Feedback from mourners, which comes to us in the form of letters and cards and via the Association of Natural Burial Grounds (of which we are a member) has been entirely positive; indeed, we have recently been awarded the accolade of Best Natural Burial Ground in Wales (Runner-up) Woodland burial helps people to come to terms with the death of their loved ones and creates a place to which they can return whenever they wish. Families are encouraged to plant wildflowers on the grave and this too can be therapeutic.

The Charity emphasises the ecological relevance of burial in its slogan, Connecting the Cycles of Life. This concept also helps people with the loss of loved ones.

Impact of Covid-19

Because of the risk of transmission of Covid-19, the Charity’s activities were limited in 2020-21. There were no educational events and volunteers were not routinely invited to work in the wood, although a limited number did help with outdoor work.

The Charity’s focus was on burials, in particular ensuring that there would be sufficient space available at short notice for burials. The bereaved were supported, as far as possible, by telephone rather than in person. The Charity’s Annual General Meeting was carried out on Zoom, as were some Board meetings, though whenever possible, meetings were held in the open air in the wood.

The Office

The Office at the Registered Address in Pwllheli was maintained by Arabella Melville, working largely alone during the period of the Covid Pandemic. Full records are kept on the premises. A regularly updated copy of the information on the computer is kept at a separate address.

Members of the public can contact the office by post, email, Facebook, telephone, or in person, seven days a week from 9am to 9pm.

Financial Review

Income

Members of the public were the sole source of the Charity’s income during 20202021. About 70% of this was fees for bookings and burials and the rest, donations. Whenever possible, the Charity claims Gift Aid on donations. The Charity’s income has been rising year on year, as it becomes better known and demand for its services increases.

Expenditure

The largest single cost to the Charity is labour. The Charity has no employees but works regularly with specific self-employed individuals, notably our Grave Digger Liam

2

Jones; Woodsmen, particularly Dave Hillman and Liam Jones; and the CEO, Arabella Melville, whose work ranged widely and included talking with the bereaved and those who are facing the prospect of imminent death, creating reports, publicity material and maps, planting trees and wild flowers, co-ordinating burials and preparing graves. Arabella was supported in the wood and sometimes in the office by Julia Everitt, who was working on a self-employed or volunteer basis.

Banking

The Charity holds two accounts with Triodos Bank, one of which is its current account, whilst the other holds reserve funds to cover the costs of pre-paid burials. Triodos Bank was chosen because it is entirely ethical, with a strict policy of lending only to socially and environmentally responsible organisations. The Charity has no other investments and no plans to establish any. No funds are held as custodian trustee on behalf of others.

Governance and Management

The Trustees work together to manage and oversee the work of the Charity. All give their services voluntarily and none receive any remuneration or any other benefit in return for this work. The CEO is responsible for day-to-day management in the office and for all work in the wood; she consults the full Board for guidance whenever she is concerned about any non-routine matter. She is paid a fixed stipend for this work.

The organisation has no Chairperson. Meetings are chaired by whosoever is willing to take this role on the day. The only regular meeting is the AGM; Board Meetings are convened when there are matters to discuss.

Risk management is recognised as the responsibility of all but specific individuals accept responsibility for their areas of expertise; so, for example, John Willott, Dave Hillman and Arabella Melville ensure that the woodland is safe by identifying and felling potentially dangerous trees, and Berni Cavanagh takes responsibility for overseeing measures to ensure the safety of vulnerable people.

New Trustees and others who work on behalf of the Charity generally arrive initially as volunteers in the wood and may be invited to offer themselves as potential Board Members if they are seen to have skills or knowledge that the Charity regards as valuable.

Exemptions from disclosure

There are no exemptions from disclosure.

Arabella Melville, Trustee.

TAR approved by the Board of Trustees on ….

3

The Eternal Forest Trust Limited

FINANCIAL ACCOUNTS FOR THE YEAR ENDED 30th June 2021

Company Registration Number: 05163451 Charity Registration Number: 1110801

A. Hughes-Jones, Dyson & Co

Chartered Accountants

Caernarfon

The Eternal Forest Trust Limited

Contents Page
Independent Examiners Report 1
Statement of Trustees' Responsibilities 2
Income & Expenditure Account 3
Statement Of Financial Activities 4
Balance Sheet 5
Notes 6 - 8

1

Independent Examiner's Report To The Trustees Of The Eternal Forest Trust Limited

I report to the charity trustees on my examination of the accounts of the company for the year ended 30th June 2021, which are set out on pages 2 - 8.

Responsibilities and Basis of Report

As the Charity's trustees of the company (and also its directors for the purpose 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 Report

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:

I have no concerns and have come across no other matters in connection with this examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

B Hughes B Hughes FCA A. Hughes Jones Dyson & Co. Chartered Accountants & Statutory Auditors Capel Moreia, South Penrallt Caernarfon, Gwynedd, LL55 1NS. Date: 30/01/2022

2

The Eternal Forest Trust Limited

Statements of Trustees' Responsibilities

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Trustees 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 Trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial accounts comply with 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 irregularities.

M B Cavenagh

By Order of the Board

30/01/2022

Date

3

The Eternal Forest Trust Limited

Income and Expenditure Account For The Year Ended 30th June 2021

Notes
Income
Direct Expenditure
Gross Surplus
Other Operating Expenditure
Operating Surplus
2
Investment Income
Surplus For The Year
Funds Balances Brought Forward
Funds Balances Carried Forward
2021
£
37,140
34,081
3,059
-
3,059
47
3,106
123,671
126,777
2020
£
53,801
39,019
14,782
-
14,782
40
14,822
108,849
123,671

4

The Eternal Forest Trust Limited

Statement of Financial Activities for the Year Ended 30th June 2021

Notes
Income
Donations
Investment Income -
Bank Interest
Charitable Activities
4
Total Income
Expenditure
Charitable Activities
5
Total Resources Expended
Net Incoming Resources
Transfers Between Funds
Net Movement In Funds
Fund balances brought forward
Balances Carried forward
Unrestricted
Funds
£
12,887
47
24,253
37,187
34,081
34,081
3,106
-
3,106
123,671
126,777
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
Total
Funds
2021
£
12,887
47
24,253
37,187
34,081
34,081
3,106
-
3,106
123,671
126,777
Total
Funds
2020
£
15,654
40
38,147
53,841
39,019
39,019
14,822
-
14,822
108,849
123,671

5

The Eternal Forest Trust Limited

Balance Sheet as at 30th June 2021 (Company Number: 05163451)

Notes
Fixed Assets
Tangible Assets
8
Current Assets
Debtors
9
Cash at Bank and In Hand
Liabilities: amounts falling
due within one year
Net Current Assets
Net Assets
Funds
Unrestricted
Restricted
£
£
£
£
39,164
39,689
3,000
-
84,613
83,982
87,613
83,982
-
-
87,613
83,982
126,777
123,671
126,777
123,671
-
-
126,777
123,671
2021
2020

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The Financial Statements were approved by the Trustees on 30th January 2022 and signed on their behalf by:

M B Cavenagh A Melville -Trustee -Trustee

6

The Eternal Forest Trust Limited

Notes To The Accounts For The Year Ending 30th June 2021

1 Accounting Policies

Basis Of Accounting

These financial statements have been prepared in accordance with the provisions of Section 1A ''Small Entities'' Reporting Standard for Smaller Entities and in accordance with the Statement of Recommended Practice of the Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'',the Companies Act 2006 and the SORP Accounting By Charities.

The financial statements have been prepared under the historic cost convention.

Income

All incoming resources are included in the SOFA cash basis.

No amounts are included in the financial statements for services donated by volunteers.

Expenditure

All expenditure is accounted for on an cash basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on the basis consistent with use of the resources.

Capitalisation and depreciation of tangible fixed assets

All assets costing more than £300 are capitalised. Fixed assets are included in the balance sheet at cost. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a reducing balance basis over their expected useful economic lives as follows:

Equipment- 10% reducing balance

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

2
Net Incoming Resources for the year
is stated after charging;
Depreciation on Tangible Fixed Assets
3
Staff Costs
Salaries
2021
£
1,018
2021
£
9,600
2020
£
1,437
2020
£
9,116

The average number of employees was 1 (2020 1).

7

The Eternal Forest Trust Limited

Notes To The Accounts For The Year Ending 30th June 2021

4 Income From Charitable Activities

4
Income From Charitable Activities
Unrestricted
Funds
£
Burial service charge
22,624
Other incone
1,629
24,253
5
Expenditure On Charitable Activities
Unrestricted
Funds
£
Contractors
16,393
Salaries
9,600
Sundry Expenses
980
Repairs
1,825
Support Costs
4,265
Depreciation
1,018
34,081
6
Support costs
Unrestricted
Funds
£
Telephone
675
Post & Sationery
641
Travelling costs
812
Insurance
2,008
Bank charges
129
4,265
Restricted
Funds
£
-
-
-
Restricted
Funds
£
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
-
-
-
Total
Funds
2021
£
22,624
1,629
-
24,253
Total
Funds
2021
£
16,393
9,600
980
1,825
4,265
1,018
34,081
Total
Funds
2021
£
675
641
812
2,008
129
4,265
Total
Funds
2020
£
37,018
1,129
-
38,147
Total
Funds
2020
£
17,326
9,116
2,798
5,287
3,055
1,437
39,019
Total
Funds
2020
£
737
837
435
938
108
3,055

Expenses were re-imbursed to trustees amounting to £42 (2020 £Nil) A salary amounting to £9,600 (2020 £9116) was paid to one Trustee.

7 Trustees

8

The Eternal Forest Trust Limited

Notes To The Accounts For The Year Ending 30th June 2021

8
Tangible Fixed Assets
Land
Cost
At 1st July 2020
30,000
Additions
-
As at 30th June 2021
30,000
Depreciation
At 1st July 2020
-
Charge for year
-
As at 30th June 2021
-
Net Book Value
As at 30th June 2021
30,000
At 30th June 2020
30,000
9
Debtors
2021
£
Other Debtors
3,000
3,000
£
9,689
493
10,182
-
1,018
1,018
9,164
9,689
Office Furn/
Equipment
Total
£
39,689
493
40,182
-
1,018
1,018
39,164
39,689
2020
£
-
-

The Eternal Forest Trust Limited is a company limited by guarantee and does not have any share capital.

10 Share Capital

The Eternal Forest Trust Limited

FINANCIAL ACCOUNTS FOR THE YEAR ENDED 30th June 2021

Company Registration Number: 05163451 Charity Registration Number: 1110801

A. Hughes-Jones, Dyson & Co

Chartered Accountants

Caernarfon

The Eternal Forest Trust Limited

Contents Page
Independent Examiners Report 1
Statement of Trustees' Responsibilities 2
Income & Expenditure Account 3
Statement Of Financial Activities 4
Balance Sheet 5
Notes 6 - 8

1

Independent Examiner's Report To The Trustees Of The Eternal Forest Trust Limited

I report to the charity trustees on my examination of the accounts of the company for the year ended 30th June 2021, which are set out on pages 2 - 8.

Responsibilities and Basis of Report

As the Charity's trustees of the company (and also its directors for the purpose 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 Report

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:

I have no concerns and have come across no other matters in connection with this examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

B Hughes B Hughes FCA A. Hughes Jones Dyson & Co. Chartered Accountants & Statutory Auditors Capel Moreia, South Penrallt Caernarfon, Gwynedd, LL55 1NS. Date: 30/01/2022

2

The Eternal Forest Trust Limited

Statements of Trustees' Responsibilities

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Trustees 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 Trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial accounts comply with 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 irregularities.

M B Cavenagh

By Order of the Board

30/01/2022

Date

3

The Eternal Forest Trust Limited

Income and Expenditure Account For The Year Ended 30th June 2021

Notes
Income
Direct Expenditure
Gross Surplus
Other Operating Expenditure
Operating Surplus
2
Investment Income
Surplus For The Year
Funds Balances Brought Forward
Funds Balances Carried Forward
2021
£
37,140
34,081
3,059
-
3,059
47
3,106
123,671
126,777
2020
£
53,801
39,019
14,782
-
14,782
40
14,822
108,849
123,671

4

The Eternal Forest Trust Limited

Statement of Financial Activities for the Year Ended 30th June 2021

Notes
Income
Donations
Investment Income -
Bank Interest
Charitable Activities
4
Total Income
Expenditure
Charitable Activities
5
Total Resources Expended
Net Incoming Resources
Transfers Between Funds
Net Movement In Funds
Fund balances brought forward
Balances Carried forward
Unrestricted
Funds
£
12,887
47
24,253
37,187
34,081
34,081
3,106
-
3,106
123,671
126,777
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
Total
Funds
2021
£
12,887
47
24,253
37,187
34,081
34,081
3,106
-
3,106
123,671
126,777
Total
Funds
2020
£
15,654
40
38,147
53,841
39,019
39,019
14,822
-
14,822
108,849
123,671

5

The Eternal Forest Trust Limited

Balance Sheet as at 30th June 2021 (Company Number: 05163451)

Notes
Fixed Assets
Tangible Assets
8
Current Assets
Debtors
9
Cash at Bank and In Hand
Liabilities: amounts falling
due within one year
Net Current Assets
Net Assets
Funds
Unrestricted
Restricted
£
£
£
£
39,164
39,689
3,000
-
84,613
83,982
87,613
83,982
-
-
87,613
83,982
126,777
123,671
126,777
123,671
-
-
126,777
123,671
2021
2020

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The Financial Statements were approved by the Trustees on 30th January 2022 and signed on their behalf by:

M B Cavenagh A Melville -Trustee -Trustee

6

The Eternal Forest Trust Limited

Notes To The Accounts For The Year Ending 30th June 2021

1 Accounting Policies

Basis Of Accounting

These financial statements have been prepared in accordance with the provisions of Section 1A ''Small Entities'' Reporting Standard for Smaller Entities and in accordance with the Statement of Recommended Practice of the Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'',the Companies Act 2006 and the SORP Accounting By Charities.

The financial statements have been prepared under the historic cost convention.

Income

All incoming resources are included in the SOFA cash basis.

No amounts are included in the financial statements for services donated by volunteers.

Expenditure

All expenditure is accounted for on an cash basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on the basis consistent with use of the resources.

Capitalisation and depreciation of tangible fixed assets

All assets costing more than £300 are capitalised. Fixed assets are included in the balance sheet at cost. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a reducing balance basis over their expected useful economic lives as follows:

Equipment- 10% reducing balance

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

2
Net Incoming Resources for the year
is stated after charging;
Depreciation on Tangible Fixed Assets
3
Staff Costs
Salaries
2021
£
1,018
2021
£
9,600
2020
£
1,437
2020
£
9,116

The average number of employees was 1 (2020 1).

7

The Eternal Forest Trust Limited

Notes To The Accounts For The Year Ending 30th June 2021

4 Income From Charitable Activities

4
Income From Charitable Activities
Unrestricted
Funds
£
Burial service charge
22,624
Other incone
1,629
24,253
5
Expenditure On Charitable Activities
Unrestricted
Funds
£
Contractors
16,393
Salaries
9,600
Sundry Expenses
980
Repairs
1,825
Support Costs
4,265
Depreciation
1,018
34,081
6
Support costs
Unrestricted
Funds
£
Telephone
675
Post & Sationery
641
Travelling costs
812
Insurance
2,008
Bank charges
129
4,265
Restricted
Funds
£
-
-
-
Restricted
Funds
£
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
-
-
-
Total
Funds
2021
£
22,624
1,629
-
24,253
Total
Funds
2021
£
16,393
9,600
980
1,825
4,265
1,018
34,081
Total
Funds
2021
£
675
641
812
2,008
129
4,265
Total
Funds
2020
£
37,018
1,129
-
38,147
Total
Funds
2020
£
17,326
9,116
2,798
5,287
3,055
1,437
39,019
Total
Funds
2020
£
737
837
435
938
108
3,055

Expenses were re-imbursed to trustees amounting to £42 (2020 £Nil) A salary amounting to £9,600 (2020 £9116) was paid to one Trustee.

7 Trustees

8

The Eternal Forest Trust Limited

Notes To The Accounts For The Year Ending 30th June 2021

8
Tangible Fixed Assets
Land
Cost
At 1st July 2020
30,000
Additions
-
As at 30th June 2021
30,000
Depreciation
At 1st July 2020
-
Charge for year
-
As at 30th June 2021
-
Net Book Value
As at 30th June 2021
30,000
At 30th June 2020
30,000
9
Debtors
2021
£
Other Debtors
3,000
3,000
£
9,689
493
10,182
-
1,018
1,018
9,164
9,689
Office Furn/
Equipment
Total
£
39,689
493
40,182
-
1,018
1,018
39,164
39,689
2020
£
-
-

The Eternal Forest Trust Limited is a company limited by guarantee and does not have any share capital.

10 Share Capital