2025-06-30-accounts - The Eternal Forest Trust Limited

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the Eternal Forest Trust ltd

Trustees’ Annual Report for the financial year ending June 30[th] 2025

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 2024 and 30[th] June 2025:

Arabella Melville Helen Liddle Pat MacDonald Louise White Manon Williams Liam Jones

Objectives & activities

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

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.
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.
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.
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 wheelchairfriendly 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. Where sections of woodland are potentially useful for burials, they are cleared of spruce and opened up, with new paths and bridges.

In the financial year 2024-2025, this work could not continue as planned. In December 2024, Storm Darragh caused devastation. Around 300 trees were toppled by the North-East wind and their root plates ripped up paths, creating dangerous conditions which necessitated an unprecedented amount of challenging work by highly skilled people. The wood had to be closed to the public for a month and the çost of the storm was huge, both in financial terms to the Charity and in its impact on the public.

For the second half of the financial year, the Charity had to focus on clearing fallen trees and this work is continuing.

Burials and Burial Plots

The Charity’s primary focus is on providing woodland burial. Between July 1[st] 2024 to June 30[th] 2025, we carried out 17 full human burials and buried the ashes of 7 people. In total, we have buried 342 people (including cremated ashes) between 2005, when the Charity was founded, and June 30[th] 2025.

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 very 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 on graves, sourced from the wild plant nursery in the wood, and this too can be therapeutic.

The Charity is confronting some pressure on burial space as most plots have now 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 were well attended until December 2024 but after the storm, the role of volunteers was limited for some months because of

potential hazards. From Spring 2025 volunteer days were again being held on the last Sunday of every month.

These 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

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.

New Site

Since Storm Darragh, the Charity has not had sufficient resources, either financial and human, to put energy into finding or setting up a new burial site.

Financial Review

Income

Members of the public were the main source of the Charity’s income during 2024-2025. About 80% of income came from fees for bookings and burials and the rest, donations. The level of donations in relation to burials has been falling year on year, but there was a very good response from members of the public to the Charity’s call for donations to help deal with the costs of storm damage. 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 no longer has any employees, all physical regular work is undertaken by self-employed individuals, notably our Grave Diggers and Woodspeople, who offer their services when required. The admin, accounts and managerial work is contracted out to Angladdau Enfys Funerals ltd who do so at a reduced rate. 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. Dealing with fallen trees was particularly challenging after Storm Darragh, as large trees with roots exposed above ground are extremely dangerous and specialised personnel and equipment are needed.

The Charity is cognisant of the fact that the increasing scarcity of burial space means that income – especially income from pre-booked plots – will continue to fall, whilst the cost of maintaining the wood is likely to rise. In the current financial climate, no grants are available. To keep costs to a minimum, the Charity has no 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-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 as charity trustees.

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 in 2025 was delayed until 23[rd] May because of pressure of work on the Charity’s Management Team.

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 19[th] February 2026

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. The Eternal Forest Trust Limited . ~
, FINANCIAL ACCOUNTS FOR THE YEAR ENDED 30th June 2025 , .
De , Company Registration Number: 05163451 ,
; Charity Registration Number: 1110804 ; , a ;
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, - A. Hughes-Jones, Dyson & Co . ; a
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The Eternal Forest Trust Limited

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Contents > i Page os ;
Independent Examiners Report | . 1 .
Statement of Trustees’ Responsibilities , 2 . ' ‘
Income & Expenditure Account . 3 . ; :
Statement Of Financial Activities . 4 .
Balance Sheet - - a) , :
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, Notes ) i. 6-8
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Independent Examiner's Report To The Trustees Of The Eternal Forest Trust Limited

| report to the charity trustees on my examination Of the accounts of the company for the year ended 30th June 2025, which are set out on pages 2 - 8. co

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Responsibilities and. Basis of Report . .

As the Charity's trustees of the company (and also its directorsfor 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, | 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 | have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. : Independent Examiner's Report : ; | have completed my examination. | confirm that no matters have cometo my attention in connection with the examination giving me cause to believe: - , (1) accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

oO (2) the accounts do not accord with those accounting records; or (3) 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 the 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). | have no concerns and have come across no other matters in connection with this examination to which attention — ~ : ‘should be drawn in this reportin order to enable a proper understanding of the accounts to be reached.

B Hughes FCA . . A. Hughes Jones Dyson & Co. ; ; ot ' Chartered Accountants & Statutory Auditors : Capel Moreia, South Penrallt ; ; Caernarfon, Gwynedd, LL55 1NS. Date: fo|[2 [2026

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-8 The Eternal Forest Trust Limited
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Statements of Trustees’ Responsibilities

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

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‘Company’ elected to lawpreparerequires the financialthe Trusteesstatementsto preparein accordancefinancial statementswith UnitedforKingdom each financialGenerallyyear.AcceptedUnder thatAccountinglaw the TrusteesPracticehave (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: ‘ : . - select suitable accounting policies and then apply them them consistently; .

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- select suitable accounting policies and then apply them them consistently; .
- make judgements and estimates that are reasonable and prudent; - ,
'. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and
explained in the financial accounts; . - , .
- preparecontinuethein financialbusiness. accounts on the going concern basis unless it is inappropriate: to presume that the company will
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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.

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By Order of the Board Louise White

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The Eternal Forest Trust Limited ;

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Income and Expenditure Account For The Year Ended 30th June 2025 .

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|||||||||| |---|---|---|---|---|---|---|---|---| |||2025|2024|a| |.| |‘|Notes|£|£| |Income|.|47,156|-|39,093| |Direct|Expenditure|,|:|51,726|.|48,526| |Gross Surplus|||(4.570)|||(9,433)| |Other|Operating|Expenditure|-|-|:|.| |)| |Operating|Surplus| |2|~~|(4,570)|(9,433)| |)|)|,| |Investment|Income|1,979|.|4,857|©| |Surplus For The Year|.|;|~~|(2,594)|~~|(7,576)| |:| |Funds|Balances|Brought|Forward|.|151,633|159,209| ||| |Funds|Balances|Carried Forward|~~|149,042,|.|~~|151,633|.|

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			The	Eternal	ForestTrust	ForestTrust	Trust	Trust	Limited				.					;
. '* Statement		of	Financial:Activities			for	the	YearEnded 30th		June 2025			.					:
,			:			Notes				Unrestricted	Restricted		Total		Total
	So		;						Funds	Funds		Funds	*	Funds
Income -			;			.			‘ .			2025		2024
mS		‘							£	£		£	£
																	;
	Donations	‘			:					20,909	-		20,909		10,915	—
Investmentincome -	Bank		Interest	)	.				. 1,979 ,	_		1,979			1,857
CharitableActivities							4		26,247	-		26,247		28,178
Total Income				oe					49,135	—		49,135		40,950

Expenditure		.	:	.			"		.			. Oo
Charitable Activities			.				5	:	51,726	-		51,726		48,526
Total ResourcesExpended			/						51,726	_-		51,726	48,526

Netincoming Resources							.		(2,591)	-		(2,591)		(7,576)

													,
._Transfers Between Funds				.			‘		-.	-		-—		-

Net Movement In Funds									(2,591)	-		(2,591).		(7,576)
Fund balancesbrought forward				oa					151,633	-	)	151633		159,209

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Balances Carried forward		—							149,042	.-		; 149,042		151,633

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The Eternat Forest Trust Limited

Balance Sheet as at 30th June 2025 (Company Number: 05163451)

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Notes _ 2025 2024 .
Fixed Assets : . ; .
. - Tangible Assets 8 34,840 - 36,087
co Current Assets , ;
. Cash at Bank and !n Hand 115,832 116,422
‘ . 115,832 116,422 | :
Liabilities: amounts falling . ; : i
. so due within one year 9 . . 1,630 ‘ 876
Net Current Assets LO 114,202 a 115,548"
' __’_ Net Assets . a 149,042. 151,633
Funds - ‘ :
Unrestricted : . : 149,042 151,633
Restricted. - - 7.
. 149,042 151,633
. The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended .
30th June 2025.
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The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for: . , : (a) ensuring that the company keeps accounting records which comply with Section 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 company as at . ; therequirementsend of eachof financialSections year394 andand 395of itsandprofitwhichor lossotherwisefor eachcomplyfinancialwithyearthe inrequirementsaccordance ofwith thethe Companies Act 2006 relating to financial statements, so far as applicable to the company. : .

TheAct 2006financialrelating statementsto smallhavecompanies. been prepared in: accordance, with the special provisions of Part 15 of the Companies \

. The Financial Statements were approved by the Trustees on Gt Februciny 2n¢ and signed on their behalf by: . . Manon Williams -Trustee’ , Louise White -Trustee

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Louise White -Trustee .
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1 Accounting Policies

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o The Eternal Forest Trust Limited . Notes To The Accounts For The Year Ending 30th June 2025

Accounting Policies © : . : ; Basis OfAccounting . 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 Recommended Practice . of the the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and UK and and Republic of ; Ireland" the Companies Act 2006 2006 and the SORP SORP Accounting By Charities. The financial statements have been prepared under the the historic cost convention. AllIncomeincoming resourcesaeare included in the SOFA cash; ,basis. . oO : ; . 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 So 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: : .

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 Recommended Practice of the the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and UK and and Republic of Ireland" the Companies Act 2006 2006 and the SORP SORP Accounting By Charities. The financial statements have been prepared under the the historic cost convention.

Equipment- 20%-25% 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 otherpurposes. = = = .

~ Restrictedby donors orfunds whicharehave fundsbeenwhichraisedare toby betheusedcharityin accordancefor particularwithpurposes.specific restrictions imposed 2 Net Incoming Resources for the year’ 2025 2024 is stated after charging; £ £ Depreciation on Tangible Fixed Assets 1,247 : 1,570 — 3. Staff Costs 2025 2025 . Salaries : . 24,984 : . .Employers Pension ‘ ; : 543 ’ : . 25,527 ~The average number of employees was NIL (2024 2).

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. : The Eternal Forest Trust Limited 4 Notes To The Accounts For The Year Ending 30th June 2025

			.		4	IncomeFrom CharitableActivities	IncomeFrom CharitableActivities	IncomeFrom CharitableActivities	IncomeFrom CharitableActivities	Activities	Activities	Activities		"Unrestricted	"Unrestricted	"Unrestricted	Restricted	Restricted	Restricted		Total		Total
													,		‘Funds			Funds			Funds		Funds
						‘					;											2025		2024
					;				.					.		£		£			£		£
																								—
						Burial service charge										21,128			-		21,128		21,666
					-	Other incone										5,119			-		5,119		- 6,512
	;													.		26,247			:		26,247		28,178		©						.
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					5	ExpenditureOnCharitable					Activities				Unrestricted		Restricted				Total		Total					,
					;	.									Funds		*	Funds			Funds	_	Funds
															oo,						2025		2024
					.	5										£		£			“£		£ .
						Contractors								;		42,171		-			42,171		10,551			,
		.				Salaries						.				-		-			-_		24,984							.
			;		~	Pension Costs						:				~~.		oo.			-		543			uo
						Sundry Expenses						.	;			70		-			70		- 883
			.			Repairs					.					2,335"		-			2,335		2,993			.
						Hire ofEquipment "										884		-			884		369
			a			Advertising				:	‘		;			100		-			100		.730						;
i”						Support Costs										4,919		-			4,919		5,987								:
			7"		"Depreciation						,		oo	.		1,247		-			1,247		1,570
						(Profit)/Loss on	Disposal									-		-			-		(84)
.			.													51726		ss	-		~__51,726		48,526
					6	Support costs :									. Unrestricted Funds		Restricted Funds			Total ——-Funds			Total Funds
			-							.		F		.							2025		2024
						Telephone —										501		+e			501		‘740										-o
			.			Post & Sationery		°				a,				180			-		180		716			0°:«C«								.
						Travelling costs							.			1,205			-		1,205		1,722
:						Insurance										1,549			-		1,549		1,462								_
						Accountancy										300			-		$00		876
						Professional Fees			4			ae				324			-		324		336
						IT Costs										141			-—		141		-
			‘		'	Bank charges						;			;	119			-		119.		135			:
				oo,								,				4,919		__-			4,919		5,987			,
					7	Trustees	,			.				a,			:				a		:
				'	\|Expenses were	re-imbursed				to	trustees amounting		to£973	(2024	ENil)		:					.					;
						No Salary was	paid to		any	Trustee (2024			£1,151).		.																	.
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				:	The	Eternal	Eternal	Forest	Trust	Trust	Limited				,
		,		Notes To	TheAccounts		For The		Year	Ending 30th June			2025
8		Tangible FixedAssets							.		.	Land		OfficeFurn/ Equipment	Total ©
		Cost				‘						:		£	£
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		At 1st July 2024		.								30,000		12,821	42,821				.		.
		Additions											-	-	-
		Disposal											-	-	-
		As at 30th June 2025										30,000		12,821	42,821
		Depreciation	.						:					.	,
		At 1stJuly2024	oo.			.					:		-	6,734	6,734						;
		Charge foryear					,		-				:	1,247	1,247
		Eliminated on disposal			;			:					-	:	-	.
		As at 30th June 2025				.		;					-	7,981	‘7,981
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		NetBookValue		ae					:								,
		As at 30th June 2025						:				30,000		4,840	34,840
		At 30th June 2024				:						30,000		6,087	36,087
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.		Current Liabilities:			.			.				2025		.	2024							:
		Creditors due within	one year				et				ot	_£			£
		OtherTaxation & Social OtherCreditors		Security Costs								- 1,630			- 876
10											‘	1,630.			876
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		ShareCapital							;		;			;

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

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The Eternal Forest Trust Limited

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

| report to the charity trustees on my examination Of the accounts of the company for the year ended 30th June 2025, which are set out on pages 2 - 8. co

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Responsibilities and. Basis of Report . .

: : 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, | 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 | have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. : Independent Examiner's Report : ; | have completed my examination. | confirm that no matters have cometo my attention in connection with the examination giving me cause to believe: - , (1) accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

oO (2) the accounts do not accord with those accounting records; or (3) 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 the 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). | have no concerns and have come across no other matters in connection with this examination to which attention — ~ : ‘should be drawn in this reportin order to enable a proper understanding of the accounts to be reached.

B Hughes FCA . . A. Hughes Jones Dyson & Co. ; ; ot ' Chartered Accountants & Statutory Auditors : Capel Moreia, South Penrallt ; ; Caernarfon, Gwynedd, LL55 1NS. Date: fo|[2 [2026

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-8 The Eternal Forest Trust Limited
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Statements of Trustees’ Responsibilities

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

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By Order of the Board Louise White

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The Eternal Forest Trust Limited ;

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Income and Expenditure Account For The Year Ended 30th June 2025 .

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			The	Eternal	ForestTrust	ForestTrust	Trust	Trust	Limited				.					;
. '* Statement		of	Financial:Activities			for	the	YearEnded 30th		June 2025			.					:
,			:			Notes				Unrestricted	Restricted		Total		Total
	So		;						Funds	Funds		Funds	*	Funds
Income -			;			.			‘ .			2025		2024
mS		‘							£	£		£	£
																	;
	Donations	‘			:					20,909	-		20,909		10,915	—
Investmentincome -	Bank		Interest	)	.				. 1,979 ,	_		1,979			1,857
CharitableActivities							4		26,247	-		26,247		28,178
Total Income				oe					49,135	—		49,135		40,950

Expenditure		.	:	.			"		.			. Oo
Charitable Activities			.				5	:	51,726	-		51,726		48,526
Total ResourcesExpended			/						51,726	_-		51,726	48,526

Netincoming Resources							.		(2,591)	-		(2,591)		(7,576)

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._Transfers Between Funds				.			‘		-.	-		-—		-

Net Movement In Funds									(2,591)	-		(2,591).		(7,576)
Fund balancesbrought forward				oa					151,633	-	)	151633		159,209

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Balances Carried forward		—							149,042	.-		; 149,042		151,633

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The Eternat Forest Trust Limited

Balance Sheet as at 30th June 2025 (Company Number: 05163451)

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

TheAct 2006financialrelating statementsto smallhavecompanies. been prepared in: accordance, with the special provisions of Part 15 of the Companies \

. The Financial Statements were approved by the Trustees on Gt Februciny 2n¢ and signed on their behalf by: . . Manon Williams -Trustee’ , Louise White -Trustee

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Louise White -Trustee .
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1 Accounting Policies

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o The Eternal Forest Trust Limited . Notes To The Accounts For The Year Ending 30th June 2025

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. : The Eternal Forest Trust Limited 4 Notes To The Accounts For The Year Ending 30th June 2025

			.		4	IncomeFrom CharitableActivities	IncomeFrom CharitableActivities	IncomeFrom CharitableActivities	IncomeFrom CharitableActivities	Activities	Activities	Activities		"Unrestricted	"Unrestricted	"Unrestricted	Restricted	Restricted	Restricted		Total		Total
													,		‘Funds			Funds			Funds		Funds
						‘					;											2025		2024
					;				.					.		£		£			£		£
																								—
						Burial service charge										21,128			-		21,128		21,666
					-	Other incone										5,119			-		5,119		- 6,512
	;													.		26,247			:		26,247		28,178		©						.
													;
					5	ExpenditureOnCharitable					Activities				Unrestricted		Restricted				Total		Total					,
					;	.									Funds		*	Funds			Funds	_	Funds
															oo,						2025		2024
					.	5										£		£			“£		£ .
						Contractors								;		42,171		-			42,171		10,551			,
		.				Salaries						.				-		-			-_		24,984							.
			;		~	Pension Costs						:				~~.		oo.			-		543			uo
						Sundry Expenses						.	;			70		-			70		- 883
			.			Repairs					.					2,335"		-			2,335		2,993			.
						Hire ofEquipment "										884		-			884		369
			a			Advertising				:	‘		;			100		-			100		.730						;
i”						Support Costs										4,919		-			4,919		5,987								:
			7"		"Depreciation						,		oo	.		1,247		-			1,247		1,570
						(Profit)/Loss on	Disposal									-		-			-		(84)
.			.													51726		ss	-		~__51,726		48,526
					6	Support costs :									. Unrestricted Funds		Restricted Funds			Total ——-Funds			Total Funds
			-							.		F		.							2025		2024
						Telephone —										501		+e			501		‘740										-o
			.			Post & Sationery		°				a,				180			-		180		716			0°:«C«								.
						Travelling costs							.			1,205			-		1,205		1,722
:						Insurance										1,549			-		1,549		1,462								_
						Accountancy										300			-		$00		876
						Professional Fees			4			ae				324			-		324		336
						IT Costs										141			-—		141		-
			‘		'	Bank charges						;			;	119			-		119.		135			:
				oo,								,				4,919		__-			4,919		5,987			,
					7	Trustees	,			.				a,			:				a		:
				'	\|Expenses were	re-imbursed				to	trustees amounting		to£973	(2024	ENil)		:					.					;
						No Salary was	paid to		any	Trustee (2024			£1,151).		.																	.
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				:	The	Eternal	Eternal	Forest	Trust	Trust	Limited				,
		,		Notes To	TheAccounts		For The		Year	Ending 30th June			2025
8		Tangible FixedAssets							.		.	Land		OfficeFurn/ Equipment	Total ©
		Cost				‘						:		£	£
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		At 1st July 2024		.								30,000		12,821	42,821				.		.
		Additions											-	-	-
		Disposal											-	-	-
		As at 30th June 2025										30,000		12,821	42,821
		Depreciation	.						:					.	,
		At 1stJuly2024	oo.			.					:		-	6,734	6,734						;
		Charge foryear					,		-				:	1,247	1,247
		Eliminated on disposal			;			:					-	:	-	.
		As at 30th June 2025				.		;					-	7,981	‘7,981
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		NetBookValue		ae					:								,
		As at 30th June 2025						:				30,000		4,840	34,840
		At 30th June 2024				:						30,000		6,087	36,087
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.		Current Liabilities:			.			.				2025		.	2024							:
		Creditors due within	one year				et				ot	_£			£
		OtherTaxation & Social OtherCreditors		Security Costs								- 1,630			- 876
10											‘	1,630.			876
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		ShareCapital							;		;			;

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