## _the Eternal Forest Trust ltd_ # **Trustees’ Annual Report for the financial year ending June 30[th] 2024** **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 2023 and 30[th] June 2024:** Arabella Melville Berni Cavanagh (resigned March 2024) Sara Roberts (resigned March 2024) Helen Liddle Pat MacDonald Louise White Manon Williams ## **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 offers a variety of other events. The wood is open to the public at all times except when storms might cause trees or branches to fall and it is checked regularly – particularly after gales - 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 fallen or been felled, self-seeded indigenous trees such as oaks, beeches, rowans, hollies and hawthorns appear. The numbers of wild flowers, notably native bluebells, continue to increase as the Charity’s woodland team clear spruce and propagate native species. A new section of woodland to the East of the area currently used has now been cleared of spruce and opened up, ready for burials. ## **Burials and Burial Plots** The Charity’s primary focus is on providing woodland burial. In the financial year from July 1[st] 2023 to June 30[th] 2024, we carried out 21 full human burials and buried the ashes of 16 people. In total, we have buried 317 people (including cremated ashes) between 2005, when the Charity was founded, and June 30[th] 2024. Burial in this beautiful, peaceful place is a very special event for all concerned, with every family or group of mourners choosing their own 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. Feedback from mourners, which comes to us in the form of social media contact, letters and cards, and via the Association of Natural Burial Grounds (of which we are a member) has been entirely positive. 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 a tree and wild flowers, sourced from the wild plant nursery in the wood, on graves and this too can be therapeutic. The Charity is confronting some pressure on burial space as the most readily available plots have been taken. We have taken steps to ensure that burial space remains available for everyone who requests it, even at short notice, but this has required that we restrict the number of advance bookings for plots. 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 those who booked it. Booked plots in Boduan Sanctuary Wood are reserved in perpetuity for use by the booker but ownership remains with the Charity. The Charity emphasises the ecological relevance of burial in its slogan, Connecting the Cycles of Life. This concept can help people to come to terms with the loss of loved ones. ## **Volunteering** Regular Volunteer Sundays have been well attended through 2023-4. These are held on the last Sunday of every month and are occasions for social contact as well as opportunities for volunteers to provide practical help in the wood. Volunteers learn about native woodland – for example, learning to identify young trees – and do whatever practical work is both appropriate for them and useful to the Charity. The Trustees and some volunteers will bring food to share at lunch time and hot drinks are provided. Volunteers are also involved in specific jobs such as chipping brash but, on these occasions, (which are normally mid-week) attendance is by invitation only. ## **The Office** Julia Everitt resigned as Manager on 1[st] June 2024 and the Charity records and administration were moved from Pwllheli to Bangor. The Registered Office remains in Pwllheli but the current joint Managers, Manon Williams and Louise White, work from their office at 133 High Street, Bangor LL57 1NT. Members of the public can contact either office by post, email, Facebook, telephone, or in person. ## **Events** The Eternal Forest Trust hosted the Annual Meeting of the Association of Natural Burial Grounds (ANBG) on 31[st] May and 1[st] June 2024. Members met for dinner and 2 networking in Pwllheli on the Friday evening and again on Saturday in Llannor Village Hall to discuss ANBG business. After a delicious lunch provided by the Eternal Forest Trust, ANBG members were given a guided tour of the wood at Boduan, which many found particularly interesting because of the way the wood is maintained, in harmony with nature and with minimal intervention. The event was enjoyed by all those involved. The Charity’s educational work was furthered by a fungus foray in September 2023, led by local expert Charles Aron. This event was well attended and, as always, very interesting. ## **New Site** Considerable effort went into efforts to establish a new burial site for the Charity on Anglesey, particularly by Berni Cavanagh and Arabella Melville. There were two public meetings to inform local people about our proposals, at the first of which (held in Llangefni) the response seemed to be very positive. However, the second meeting, held closer to the proposed site at Malltraeth, revealed serious opposition from some local people and led to the abandonment of the project. The Charity contacted several landowners to suggest the possibility of setting up a burial site on their land, and one large landowner expressed enthusiasm. The outcome of this is as yet unknown. ## _Financial Review_ ## **Income** Members of the public were the main source of the Charity’s income during 20232024, with a small proportion coming from bank interest and grants to support meetings on Anglesey. About 70% of income came from fees for bookings and burials and the rest, donations. Whenever possible, the Charity claims Gift Aid on donations. ## **Expenditure** There were no major capital purchases in the period covered by this report. The largest single cost to the Charity was labour. The Charity had one full-time employee (the Manager) and works regularly with specific self-employed individuals, notably our Grave Diggers and Woodspeople, who offer their services when required. Expenditure has been rising year on year, partly because of inflation but also because the labour required to maintain the wood and its paths and facilities increases with the increasing area of land in use. Felling becomes more challenging as the trees grow larger and more specialised personnel are needed. The Manager and the Trustees became aware that the Charity was losing money and could not continue to be run as it was for the first eleven months of the financial year 2023-4. This was partly because of a general reduction in donations from the public and because employing a full-time Manager and running the office was proving too expensive for such a small charity. Thanks to Louise and Manon, the Trustees were able to work out a lower-cost way to manage the Charity’s day-to-day business without any loss of effectiveness and from 1[st] June 2024 there have been no full-time employees. ## **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 and funds sufficient to manage potentially expensive issues such as loss of income, a requirement for replacement of capital equipment such as the tractor or mini- 3 digger, or widescale tree surgery after a severe storm. 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 organisation has no Chairperson. Meetings are chaired by whosoever is willing to take this role on the day. Board Meetings are convened quarterly or more frequently if there are urgent matters to discuss. The Annual General Meeting was held on 7[th] March 2024. New Trustees and others who work on behalf of the Charity most often 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. Risk management is recognised as the responsibility of all but specific individuals accept responsibility for their areas of expertise. ## _Exemptions from disclosure_ There are no exemptions from disclosure. Arabella Melville, Trustee. TAR approved by the Board of Trustees on 14/4/2025 4 The Eternal Forest Tru$t Llmlted NANCIAL ACCOUNTS FOR THE YEAR ENDED 30th June 2024 Company Ro9tstration Numbor. 05163451 Charlty Reglstratlon Numb¢r: 1110J01 Hugh9s￿one$, Dyson & Co Chartgrgd Accountants Caemarfon The Eternal Forest Trust L5mitod Contents Page Independent ExaMIne￿ Report Statement of Trustees, Responsibiliti85 Income & Expendllure Account Statement 01 Flnancial Acti¥ilie5 B8lan¢e Sheet Notes Independent Examlnefs Report To Thg Trust8es Of Tha Eternal Forest Trust Umlted I report lo the charity trustees on my examina11c￿ of Ihe accounts of the company for the year ended 30th June 2024. which are set out on pages 2- 8. ResponslbllltlK and 8asl8 of Report As the Chaiity's Ifusleas of the company land al$0 its dITe¢tO￿ for the Purpose of company law) you ar8 responslble for the preparation of the accounts In a¢cordan¢e WTth the requirements of the Companies Act 20061'the 2006 Acl'>. Having satisfied myself that the accounts of the ¢ompany are nol required lo be audited under Part 16 of the 2006 Act and are eligible for indep8ndenl examination. I feport in respect of rny examination of your charlty's accounis as carried out under sectlon 145 of the Charities Act 2011 Ilhe '2011 Act'l. In carrying out my examination I have followed the dlreclion$ given by thE Charity Commission under section 145{51{bl of the 2011 ACL Independent ExamIne￿a Report I have completed my exarninalion. I confim) that no matters have come to my attention in conn8Ction ￿th the examlnallon giving me Cause lo believe.. 11) a¢¢ounling reGOTd5 weTe not kept In respect of the comp8ry as required by 58Ction 386 of the 2006 Act., Dr <21 the accoun15 do rbol accord wllh those accounting reGon15- or 131 the accounts do not comp5y wilh the accounllng requirements of section 396 of th8 2006 Act other than any requirement that the accounts give a'lru¢ and fal¢ view which is not 8 matter Gonsidfjred as p8rt of an indap8ndgnl examination., or 141 the acGounls have not been prepared in a¢cordan¢e with methods and prinGiples of the Slalemenl of Recommended practice for Ihe accounting and roportiny by charth5 appIl￿ble lo chariligs prgpartng Ihelr account$ in accordance with Ihe Financial Reportlng Standard appli¢able kn Ihe UK ond Republic of Ireland (FRS 102}. I have no concerns and have come acro$$ no other matters in connection wlh this examination lo which allenllon should be drawn in this report in order lo enable a proper undefslanding of the aGGounls to be reached. B Hughes FCA A. Hughes Jones Dyson & Co. Chartered Accountants & Slatirtory Auditor5 Capel Mcrela. South Penralll Caernarfon, Gwynedd, LLSS 1NS. Dale.. 2I1il2> The Eternal Forest Trust Llmlted Statements of Trustees. Responslbllltl88 Th8 Truste95 are responsible lor Preparing the Report ol the Tru8lee$ and the finarKial slatements in accordance wlth applicable law and ￿gulatIOnS. Company law requlres the Trustees to prepwe financial statements for each financial year. Under Ihal law the Tru5tges have eleG18d to prepare the financial 51atemenls in accordance with Unled Kfftgjom Generally Accepted Accounting Piactice {Uniled Kingdom Accounting Standards and applicable lawl. Under company law the Trustees musl not approve the financial stalamenls unless they are satisfied Ihal they give a true and fair vlew of Ihe slate of affalrs of the company and of th8 profrt or loss of the company for that period. In preparing Ihese finan¢ial 51alem8nts, the Trustees ar8 requirad to.. Select suiiable accounting policies and then apply them consigtenlty.. - make judgèments and eslimales th81 are reasonable and pwd8nl- - slate wh81her the applicabl8 accounting slandards ha¥8 beèn followed, suble¢t lo any material departures dis¢losed and e¥pl8in8d in the financlal accounts., - prepare the financial accounts on the gokng concem basis Unl￿ n 1$ inappropriale to pr98ume that the company wlll continue in busines$. The trustees are responsible for keeplng proper accounling reGor(Is whlch dlsclose with re880nable a¢curaw al any Ilme the financial positlon of Iho company and lo enable them to ensure Ihal the financial accounts compty with Companies Act 2006. They are also rèsponsible for safeguarding the assets of the company and heneA fof taklng Rasonabla steps for the prevention and delection of fraud and olh9r Irregularlties. Loulse Whlle 8y Order of Ihe Board Dale The Eternal Forest Tritst Llmlted Incorne and Expenditurn Account For The Year Ended 30th June 2024 2024 2023 Notgs Income 39.093 53,396 Dlrecl Expenditure 48.526 52,469 Gross Surplus (9,4331 927 Other Operating ExFendllure Operatlng Surplus 19.4331 927 Investment Inco￿9 1,8S7 610 Surplu¥ For Th• Year 17,5161 1,537 Fund5 Balances Brought Fornvard 159,209 157,672 Fund8 Balances Carrled Forward 1S1,633 159,209 The Eternal FDTESt Trust Limited Statement of Financial Activities forthe Year Ended 30th June 2024 Notes Unre8tri¢ted Re51rtcted Funds Funds Total Funds 2024 Total Funds 2023 Income Donallons 10,915 10,915 18.77B Inv8slment Income- Bank Interest 1,857 1,857 61D Chafilable Activities 28,178 28,178 34.62D Total Incomo 40,950 40,950 54.008 Expondlturn Charllable Aclivili 48,528 48,526 52,469 Total ReBourc•¥ Expended 48,526 52,469 Net Incomlng Resources {7,576) {7,5761 1,537 Tran8ferg Betr￿n Funds Net Movement In Fund8 {7,576) {7,5761 1,537 Fund balances brought forward 159,209 159,209 157,672 8alanc05 Carrled forward 151.633 151633 159,209 The Eternal Forest Trust Limltsd Balance Sheet as at 30th June 2024 (Company Number: 05163451) Notes 2D24 2023 Flxed Assets Tangiblg Assets 36.087 37.911 Current Asset5 Cash at Bank and In Hand 116,422 125,403 116.422 125,403 Llabllltles: amounts falling dug wilhln one year 876 4,105 Net Curr•nt A55etJ 115,546 121,298 Net As$•ts 151,633 159.209 Fund$ Unreslrlcled Reslrlcled 151,633 159.209 151,633 159,209 The ¢ompany i¥ entitled lo exempliun from audl und•r Sectlon 477 of the Companle8 A¢t 2(K)6 for Ihe ye4r ended 301h June 2024. The members havo not required the company lo obtain an 8udit of 11$ financial statements for the year ended 30th June 2024 In a¢cord8nce with Section 476 of lh9 Companias A¢1 2006. The dlre¢lors acknowledge their responsillilles for. (al ensuring thal the company keeps accounti19 re¢ords which compty Se¢lion 386 and 387 of the Companies Act 2006 and proparing financial slalgments wthich giv8 a true and lair vithy of the Slate of affairg of the compAny 89 al the end of each financial yoar and of rf5 profil or loss for each fin•n¢lal year in accordance wÉth th$ requirements of Sections 394 and 395 and which olheNise cornp￿ with the Tequirementg of Ihe Companies kl 2006 rglatlng to ￿anCIal 51alements. so far as applicable to the company. (bl The financial slalements hav8 b8en prepared in accordance with the speclal provisions of Part 15 of the Companies Act 2006 relating lo small companies. The Fin8ncial Slalernenls were approv8d by the Trustees on and 8hJned on Iheir b8haW by.. Manon Williams-Tru$lee Louise White-Truslee Tho Etèrnal Forest Trust Lirnited Notes To Thg Accounts For Th? Yoar Ending 30th June 2024 Accountlng Policles Basls Of Accountlng These financial slalemenls have been prepared in a¢conlance with the provision¥ of Section 1A"Small Enlttie$' Reporting Stsndard for Smaller Enlilies in accordance with Ihe Statement of Recommended Practice of the Financial Reporting Standard 102'The Financial Reportiny Standard applicable in lh8 UK and Republic of Ireland".the Companie$ Act 2006 and the SORP Accounling By Ch81itie5. The financial slalements have been prepared under the historic cost convention. Income All incoming resource5 are induded in the SOFA ¢a$h basis. No amounts are included in Ihe financtal stalemenl$ for services donated ty volunteers. Expondlturo All 8xpendllure Is accounted for on an casTh basls and ha5 been cla58ifTrd under headings Ihat aggregate all cos18 related lo the ￿tegOry. Where costs cannot be dlrectly allribuled lo partlcular headings they have been allocated to 8ctivili8s on the basis conslstenl wilh use of the resources. Capltallsatlon and d8prnclatlon of tanglblg flxed assets All a5s8ts cosllng more Ihan £300 are capitalised. Flxed assets includgd In the balance sh•8t al cost. Dgpreclalion is provided on all tangible fLxed assets at rale5 calculated lo wilte off t cost on a rBduGlng balance b8sls overlheir expectsd useful e¢onomiG livgs as follows.. Equlpmenl- 20￿25% ￿Uc1￿j balance Fund 4¢counllng General funds are unreslricled funds whlch are availabl8 for u$e al the discretion of the Irustees in furth8rance of the gen8r81 obje¢tfves ol the charity and whi¢h have not been des*naled for other purpos85. Reslrided funds are funds whl¢h a￿ to b8 used In a¢¢ordance with specthc restrtcliorts ¥np058d by donor9 or wNch have beon raised ty the charity for particular purp058S. Net Incornlng RO¥ou￿¢S for the year IS Staled after charging., 2024 2023 Depreciation on Tangible FLYed hssets Staft Cosls 2024 Salari8S Employers Pen510n 24,984 28,577 593 The average rbumber of employees was 212023 2). The Etemal Forest Trust Llmlted Notes To The Accounts For The Yoar Endlng 30th Juno 2024 Income From Charftabl8 Activities Unrestricted R8slricted Funds Funds Total Funds 2024 Total Funds 2023 Burial service ¢harge Other Incone Grants 21.666 6.512 21,666 6,512 29,097 4,023 1,500 28.178 34.620 Expendlture On Charltable A¢tivltles Unrestri¢ted Restricted Funds Total Funds 2024 Total Funds 2023 Conlfactors Salaries Pension C051$ Sundry Expen8e8 Repsirs Hlre of Equipmenl Advertising Support Costs Depreciation IProfil)ILo88 on Dispos81 10,551 24,984 543 883 2,993 369 730 5,987 1.570 (84) 10.551 24.984 7.284 28.577 S93.00 2.600 3,914 883 2.993 369 730 5.9B7 1.570 114) 974 6.463 2,004 8upport co¥ts Unrestricted Restricted Funds Fund$ Total Funds 2024 Tol41 Fund5 2023 Telephone Post & Salionery Travelling costs Insurance Aecounlaney Professional F¢e¥ IT Costs Bank ¢harges 740 716 1.722 1,462 876 740 716 1,722 1,462 876 336 698 1,296 374 1,332 864 1,760 135 135 139 5.987 Trustees Expenses were re-imbursgd lo INslees amounting lo £Nil12023 £Nill A salary amounting lo £1,15112023 £2.5771 was paid to one Trustee. The Eternal Forest Trust Llmlted Notes To Tho Accounts For Tho Year Endlng 30th June 2024 Tanglble Flxgd Assets Land Offlee Furnl Equlprnent Total Cost Al 1st Juty 2023 Addillon$ Di$po$al As at 30th June 2024 30.OLM) 13.159 43.159 (3381 12,821 13381 42,821 30,OCK) Depreclatlon Al 1$lJuty2023 Charge for year Elimlnaled on disposal As at 30th June 2024 5,248 1.570 1841 6,734 5,248 1.570 (841 6,734 Net Book Valua As al 30th June 2024 Al 30th June 2023 30 000 30.000 6.087 36.087 37,911 Curront Llabllltles.. Cradilors du8 Within ona ygar Other Taxation & Social Securlty Costs Other Credilors 2024 2023 357 3.748 876 10 876 4,105 Sharo Capltal The Eternal Forest Trust Llmrted is a company Ilmlted by guarantee and does not have any 8har8 capilal, The Eternal Forest Tru$t Llmlted NANCIAL ACCOUNTS FOR THE YEAR ENDED 30th June 2024 Company Ro9tstration Numbor. 05163451 Charlty Reglstratlon Numb¢r: 1110J01 Hugh9s￿one$, Dyson & Co Chartgrgd Accountants Caemarfon The Eternal Forest Trust L5mitod Contents Page Independent ExaMIne￿ Report Statement of Trustees, Responsibiliti85 Income & Expendllure Account Statement 01 Flnancial Acti¥ilie5 B8lan¢e Sheet Notes Independent Examlnefs Report To Thg Trust8es Of Tha Eternal Forest Trust Umlted I report lo the charity trustees on my examina11c￿ of Ihe accounts of the company for the year ended 30th June 2024. which are set out on pages 2- 8. ResponslbllltlK and 8asl8 of Report As the Chaiity's Ifusleas of the company land al$0 its dITe¢tO￿ for the Purpose of company law) you ar8 responslble for the preparation of the accounts In a¢cordan¢e WTth the requirements of the Companies Act 20061'the 2006 Acl'>. Having satisfied myself that the accounts of the ¢ompany are nol required lo be audited under Part 16 of the 2006 Act and are eligible for indep8ndenl examination. I feport in respect of rny examination of your charlty's accounis as carried out under sectlon 145 of the Charities Act 2011 Ilhe '2011 Act'l. In carrying out my examination I have followed the dlreclion$ given by thE Charity Commission under section 145{51{bl of the 2011 ACL Independent ExamIne￿a Report I have completed my exarninalion. I confim) that no matters have come to my attention in conn8Ction ￿th the examlnallon giving me Cause lo believe.. 11) a¢¢ounling reGOTd5 weTe not kept In respect of the comp8ry as required by 58Ction 386 of the 2006 Act., Dr <21 the accoun15 do rbol accord wllh those accounting reGon15- or 131 the accounts do not comp5y wilh the accounllng requirements of section 396 of th8 2006 Act other than any requirement that the accounts give a'lru¢ and fal¢ view which is not 8 matter Gonsidfjred as p8rt of an indap8ndgnl examination., or 141 the acGounls have not been prepared in a¢cordan¢e with methods and prinGiples of the Slalemenl of Recommended practice for Ihe accounting and roportiny by charth5 appIl￿ble lo chariligs prgpartng Ihelr account$ in accordance with Ihe Financial Reportlng Standard appli¢able kn Ihe UK ond Republic of Ireland (FRS 102}. I have no concerns and have come acro$$ no other matters in connection wlh this examination lo which allenllon should be drawn in this report in order lo enable a proper undefslanding of the aGGounls to be reached. B Hughes FCA A. Hughes Jones Dyson & Co. Chartered Accountants & Slatirtory Auditor5 Capel Mcrela. South Penralll Caernarfon, Gwynedd, LLSS 1NS. Dale.. 2I1il2> The Eternal Forest Trust Llmlted Statements of Trustees. Responslbllltl88 Th8 Truste95 are responsible lor Preparing the Report ol the Tru8lee$ and the finarKial slatements in accordance wlth applicable law and ￿gulatIOnS. Company law requlres the Trustees to prepwe financial statements for each financial year. Under Ihal law the Tru5tges have eleG18d to prepare the financial 51atemenls in accordance with Unled Kfftgjom Generally Accepted Accounting Piactice {Uniled Kingdom Accounting Standards and applicable lawl. Under company law the Trustees musl not approve the financial stalamenls unless they are satisfied Ihal they give a true and fair vlew of Ihe slate of affalrs of the company and of th8 profrt or loss of the company for that period. In preparing Ihese finan¢ial 51alem8nts, the Trustees ar8 requirad to.. Select suiiable accounting policies and then apply them consigtenlty.. - make judgèments and eslimales th81 are reasonable and pwd8nl- - slate wh81her the applicabl8 accounting slandards ha¥8 beèn followed, suble¢t lo any material departures dis¢losed and e¥pl8in8d in the financlal accounts., - prepare the financial accounts on the gokng concem basis Unl￿ n 1$ inappropriale to pr98ume that the company wlll continue in busines$. The trustees are responsible for keeplng proper accounling reGor(Is whlch dlsclose with re880nable a¢curaw al any Ilme the financial positlon of Iho company and lo enable them to ensure Ihal the financial accounts compty with Companies Act 2006. They are also rèsponsible for safeguarding the assets of the company and heneA fof taklng Rasonabla steps for the prevention and delection of fraud and olh9r Irregularlties. Loulse Whlle 8y Order of Ihe Board Dale The Eternal Forest Tritst Llmlted Incorne and Expenditurn Account For The Year Ended 30th June 2024 2024 2023 Notgs Income 39.093 53,396 Dlrecl Expenditure 48.526 52,469 Gross Surplus (9,4331 927 Other Operating ExFendllure Operatlng Surplus 19.4331 927 Investment Inco￿9 1,8S7 610 Surplu¥ For Th• Year 17,5161 1,537 Fund5 Balances Brought Fornvard 159,209 157,672 Fund8 Balances Carrled Forward 1S1,633 159,209 The Eternal FDTESt Trust Limited Statement of Financial Activities forthe Year Ended 30th June 2024 Notes Unre8tri¢ted Re51rtcted Funds Funds Total Funds 2024 Total Funds 2023 Income Donallons 10,915 10,915 18.77B Inv8slment Income- Bank Interest 1,857 1,857 61D Chafilable Activities 28,178 28,178 34.62D Total Incomo 40,950 40,950 54.008 Expondlturn Charllable Aclivili 48,528 48,526 52,469 Total ReBourc•¥ Expended 48,526 52,469 Net Incomlng Resources {7,576) {7,5761 1,537 Tran8ferg Betr￿n Funds Net Movement In Fund8 {7,576) {7,5761 1,537 Fund balances brought forward 159,209 159,209 157,672 8alanc05 Carrled forward 151.633 151633 159,209 The Eternal Forest Trust Limltsd Balance Sheet as at 30th June 2024 (Company Number: 05163451) Notes 2D24 2023 Flxed Assets Tangiblg Assets 36.087 37.911 Current Asset5 Cash at Bank and In Hand 116,422 125,403 116.422 125,403 Llabllltles: amounts falling dug wilhln one year 876 4,105 Net Curr•nt A55etJ 115,546 121,298 Net As$•ts 151,633 159.209 Fund$ Unreslrlcled Reslrlcled 151,633 159.209 151,633 159,209 The ¢ompany i¥ entitled lo exempliun from audl und•r Sectlon 477 of the Companle8 A¢t 2(K)6 for Ihe ye4r ended 301h June 2024. The members havo not required the company lo obtain an 8udit of 11$ financial statements for the year ended 30th June 2024 In a¢cord8nce with Section 476 of lh9 Companias A¢1 2006. The dlre¢lors acknowledge their responsillilles for. (al ensuring thal the company keeps accounti19 re¢ords which compty Se¢lion 386 and 387 of the Companies Act 2006 and proparing financial slalgments wthich giv8 a true and lair vithy of the Slate of affairg of the compAny 89 al the end of each financial yoar and of rf5 profil or loss for each fin•n¢lal year in accordance wÉth th$ requirements of Sections 394 and 395 and which olheNise cornp￿ with the Tequirementg of Ihe Companies kl 2006 rglatlng to ￿anCIal 51alements. so far as applicable to the company. (bl The financial slalements hav8 b8en prepared in accordance with the speclal provisions of Part 15 of the Companies Act 2006 relating lo small companies. The Fin8ncial Slalernenls were approv8d by the Trustees on and 8hJned on Iheir b8haW by.. Manon Williams-Tru$lee Louise White-Truslee Tho Etèrnal Forest Trust Lirnited Notes To Thg Accounts For Th? Yoar Ending 30th June 2024 Accountlng Policles Basls Of Accountlng These financial slalemenls have been prepared in a¢conlance with the provision¥ of Section 1A"Small Enlttie$' Reporting Stsndard for Smaller Enlilies in accordance with Ihe Statement of Recommended Practice of the Financial Reporting Standard 102'The Financial Reportiny Standard applicable in lh8 UK and Republic of Ireland".the Companie$ Act 2006 and the SORP Accounling By Ch81itie5. The financial slalements have been prepared under the historic cost convention. Income All incoming resource5 are induded in the SOFA ¢a$h basis. No amounts are included in Ihe financtal stalemenl$ for services donated ty volunteers. Expondlturo All 8xpendllure Is accounted for on an casTh basls and ha5 been cla58ifTrd under headings Ihat aggregate all cos18 related lo the ￿tegOry. Where costs cannot be dlrectly allribuled lo partlcular headings they have been allocated to 8ctivili8s on the basis conslstenl wilh use of the resources. Capltallsatlon and d8prnclatlon of tanglblg flxed assets All a5s8ts cosllng more Ihan £300 are capitalised. Flxed assets includgd In the balance sh•8t al cost. Dgpreclalion is provided on all tangible fLxed assets at rale5 calculated lo wilte off t cost on a rBduGlng balance b8sls overlheir expectsd useful e¢onomiG livgs as follows.. Equlpmenl- 20￿25% ￿Uc1￿j balance Fund 4¢counllng General funds are unreslricled funds whlch are availabl8 for u$e al the discretion of the Irustees in furth8rance of the gen8r81 obje¢tfves ol the charity and whi¢h have not been des*naled for other purpos85. Reslrided funds are funds whl¢h a￿ to b8 used In a¢¢ordance with specthc restrtcliorts ¥np058d by donor9 or wNch have beon raised ty the charity for particular purp058S. Net Incornlng RO¥ou￿¢S for the year IS Staled after charging., 2024 2023 Depreciation on Tangible FLYed hssets Staft Cosls 2024 Salari8S Employers Pen510n 24,984 28,577 593 The average rbumber of employees was 212023 2). The Etemal Forest Trust Llmlted Notes To The Accounts For The Yoar Endlng 30th Juno 2024 Income From Charftabl8 Activities Unrestricted R8slricted Funds Funds Total Funds 2024 Total Funds 2023 Burial service ¢harge Other Incone Grants 21.666 6.512 21,666 6,512 29,097 4,023 1,500 28.178 34.620 Expendlture On Charltable A¢tivltles Unrestri¢ted Restricted Funds Total Funds 2024 Total Funds 2023 Conlfactors Salaries Pension C051$ Sundry Expen8e8 Repsirs Hlre of Equipmenl Advertising Support Costs Depreciation IProfil)ILo88 on Dispos81 10,551 24,984 543 883 2,993 369 730 5,987 1.570 (84) 10.551 24.984 7.284 28.577 S93.00 2.600 3,914 883 2.993 369 730 5.9B7 1.570 114) 974 6.463 2,004 8upport co¥ts Unrestricted Restricted Funds Fund$ Total Funds 2024 Tol41 Fund5 2023 Telephone Post & Salionery Travelling costs Insurance Aecounlaney Professional F¢e¥ IT Costs Bank ¢harges 740 716 1.722 1,462 876 740 716 1,722 1,462 876 336 698 1,296 374 1,332 864 1,760 135 135 139 5.987 Trustees Expenses were re-imbursgd lo INslees amounting lo £Nil12023 £Nill A salary amounting lo £1,15112023 £2.5771 was paid to one Trustee. The Eternal Forest Trust Llmlted Notes To Tho Accounts For Tho Year Endlng 30th June 2024 Tanglble Flxgd Assets Land Offlee Furnl Equlprnent Total Cost Al 1st Juty 2023 Addillon$ Di$po$al As at 30th June 2024 30.OLM) 13.159 43.159 (3381 12,821 13381 42,821 30,OCK) Depreclatlon Al 1$lJuty2023 Charge for year Elimlnaled on disposal As at 30th June 2024 5,248 1.570 1841 6,734 5,248 1.570 (841 6,734 Net Book Valua As al 30th June 2024 Al 30th June 2023 30 000 30.000 6.087 36.087 37,911 Curront Llabllltles.. Cradilors du8 Within ona ygar Other Taxation & Social Securlty Costs Other Credilors 2024 2023 357 3.748 876 10 876 4,105 Sharo Capltal The Eternal Forest Trust Llmrted is a company Ilmlted by guarantee and does not have any 8har8 capilal,