Company registration number- 04866838 Charity wi5tration nurnber.. 112210L WILLOW TREE FAMILY FARM TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Peach Accountancy Willow Tree Family Farm Contents Page Trustee5' Rep(Frt Independpnt Examinprf5 Report statement of Financial Activities (including Income and ExpEnditurp Account) Balance Sheet Notes to th& Financial Statements 8-15 Willow Tree Family Farm Company No. 04866838 Trustees. Report For The Year Ended 31 December 2025 The tru5tee5 present their rekx)rt and the finaniial Statements for the year endeL1 31 December 2025. Objertives and Activities Aims and Objectives The charity's principal objectiV25 are.. TD provide inclusive. educational and therapeutic experiences through animal-assisted learniry and outdoor engagement. To promote community cohesion. volunteering. and environmental awarene55. TD 5UPPOrt individuals an4J familie5, Porticulady those faong disadvantage or vulnerabilityi through aC￿SIble wellbeing learning artivities. All activities undertaken during the year have been directed toward these CO￿ objectiwes, ensuting that every initiative delivers measurable benefits tr> the community and align with our chantablÈ purpD5eS. Achievements and Perform•nce Main Achievements Our Activities and Achievements in 2025 Throughout 2025, the charity has continued to dÈlivÈr its torÈ artivities as a working fam, @￿￿èt10Th spate, and community vlsitor destination. Despite ongoing financial pressures, Willow Tree Family Fam) remained open and accessible, ptK)viding thousands of visirs from families, children, and Individ￿)15 across rhe local area and surrounding courties. A key priority during the year was to ertsure that the farni remained affor(Jable and indusive, particularty in light of the continued cost-of-living pressures affecting many househ¢lds. The charity made a conscious ision tti reduce it5 fees. allowing rn0￿ families to continue accessing the farrn during a time of finanaal dirriculty- Vi%tors continued to benefit from access to outdoor Spa￿ and nature, inter*ion with anirnals, opportunities for informal learning and wellbeing1 and a safe and weliomin9 community envirTrnment. The charity also continued to work collaboratively with partner organisations. strengthenin9 Its abilty to support the community ènd extend its oach. Listenin and Im rovin Dunng 2025. trustees placed a stmng ￿MPhaSiS on listening to feei1back fmm visitors and the wider Community. Feedback and engagement with families have been used to identify areas for improvement, shape future activities and programmes. and ensure the charity remains responsive to community need5. This ongoing dialogue with visitors is central to how the charity evolves and continues to deliver meaningful public benefit. Financial Review Flnanclal Posltlon and Challen Willow Tree Family Farm oper8tpS as a 5elf-5U5taining charity. with no regular grant fundingi antl 15 therefore heavily reliant on visitor income to cover its running costs. Dunng 2D25, tho charity Faced si9nificanl financial challenge5, induding increased opcrational costs, rising onorgy costs, and increased stsffing costs in line with wage expectations. Al Ihe same time, income was reduced due to the decision to maintain affordability for visitor5. In response, trustee5 took The￿ssary step5 to protett the long-terTr sustainability of the charity. These included reducing operational c05tS. Scaling back ￿rtain ￿tivitieS. an¢J making difficult deo5ions regarding Staffing levels and animal number5. One of the most signrficant d￿lSIonS taken dunng the year was not to run the annual Christmas programme. While thi5 has t￿dItIOnallY been an important part of the charity'5 offer, trustee5 concluded that it Wa5 not financially viable in 2025. Thi5 decision allow5 the charity lo plan and deliver a mDre 5UStainable and improved prDgramme in 2026. Page I Willow Tree Family Farm Trustees. Report (continued) For The Year Ended 31 December 2025 Structu￿ Governanre and Nanagement G4werniny Document erational Constraints and Ke Risks The charity continues to face a significanr ongoing challenge ￿lating to the security of its land lease with Derbyshlre County Council. The current lease arrangement Is approaching the end of its remi. and despite prolonged engagement over a number of years, a new long-tem lease has not yet been secured. This uncertainty presents a number of risks to the charity, induding restrirtions on the ability tD apply for external funding, limitations on long-term planning. and an inability to invest in or modernise site infrastrurture. In addition. the buildings and facilities on site are now at, or beyond, their experted lifespan. Without lease security, the charity is unable to make the ne￿sSary investments required to improve or ￿Place these structures. Trustees continue io attively engage with relevant stakeholders in an effort to Secu￿ a resolutK)n that rrotects the lono-term future of the charity. Future Plans Looking ahead, trustees remain committed to ensuring the tharity continuÈs to delivÈr mÈanlngful impart while improving its long-term sustainability. Key priorities for 2026 include developing and 4Jelivering a new. sustainable programme, continuing to improve the visitor experience based on feedback, strengthening partnerships with other organisations. and maintaining affordability while managing ongoing cost pressures. rn addition, recognising the ongoing uncertainty surroundin9 the current lease, trustees have begun to explore altemative option5 for the Futu￿ location of the charity. Thi5 is a precautionary Step to ensure that. should a lease renewal not be ured, the charity 15 able to continue gperating and delivering public benefit. As part of thi5 work, tru5tee5 ère revieviing vi51tcr data arwj mapping information tD better understand where vi51tors travel from, highlighting thÉ charity's wide gÈographical reach. This infomiarion will help infomi any futuro considerations around potential relocation sites. ensuring that any detisions continue to meet the r￿edS of the communities the charity serves. This area of work will be explo￿ further during 2026 alongside ongoing efforts to secure a long-temi lease at the current site. Commitment to the Communi Despite the challenges faced during 2025. Willov4 Tree Fanily Farm has continued to operate. adapt, and serve it5 community. The trustees remain committed to pmviding an inclusive and welcoming envimnment, supporting the wellbeing of children, families. and individuals. ensuring the charity remains accessible Lo those who need it most. and acting responsibly to secure the charity's future. Reference and Administrative Details Trustees Mr Adam Hind Mr David Taylor Miss Jade Fletcher Mrs Dawn Mason-meakin Charity Number 1122101 Company Nunber 04866838 Page 2 Willow Tree Family Farm Trustees. Report (continued) For The Year Ended 31 December 2025 Registered ¢)ffice Willow Tree Family Farm Lang4vith Road ShirÉbrook Mansfield NG20 8TE Independent ExafflinEr Daniel Peach ACCA Peach Accountancy ACCA Yew Tree Farm, Mansfield Road Hasland Chesterfield Derb¥shir@ $41 OJL Page 3 Willow Tree Family Farm Trustees. Report (continued) For The Year Ended 31 December 2025 other Inforrnation Trustee's St•temÈnt Conclusion 2025 has been a year of difficult decisi¢y)s. ca￿fUl managemenr. and continued resilience. While challenges remain, the charity has continued to deli'¥er public benefit and remains focused on building a sustainable and positive future for the communityes it setves. Small Company Rule$ This report hès been p￿Dared in accordance with the sDeoal provisions relating to companies subjert to the small companies regime within Part 15 of the Companies Att 2006. The trustees, report was approved by the board of Irustees and signed on its t*half t*y- Miss Jade Fletcher Trustee 2110712026 Page 4 Willow Tree Family Farm Independent Examiner's Report to the Trustees of Willow Tree Family Farm For The Year Ended 31 December 2025 I ￿pOrt to the charity trustees on my examination of the accounrs of the Company for the year ended 31 December 2025. Responsibilities and Basis of Report A5 the charity trustees of the Company {and also its director5 for the purposes of cotnpany lawli you are rE5ponsible for the preparation of the accounts in accordance with the reqUI￿nEnts of rhe Compani* Act 2006 1.the 2006 Act"). Having satisfied myself that the accounts of the C￿￿panY are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in resm of my examination tsf iour char￿Y'S accounts as carried out unL1er settion 145 of the Charities Att 2011 I'the 2011 Act'l. In carrying out my examination I have followed rhe Direcrions given by the Charity Commission under section 145151 Ib) of the 2011 Act. Independent Ex4m•ner's Statement I ha￿e complered my examination. I confirm that ￿ matters have come to my attention in connection with the examination giving me cause to believe= acctsunlng records were not kept In respect of the Company as required by settion 386 of the 2006 Art. or 2. the accounts do not accord with those records,. or 3. the account5 do not cornply with the accounbng requirement5 of 5ethon 396 of the 2006 Att other than any requirernent that the attounts give a 'true and fair view, which is not a mattÈr considÈre¢ as part of an indÈpendent examination. or 4. the accounts have not been prepa￿d in accordance with the methods and principles of the Statement of Recommended Practi￿ for accounting and reporting by charities applicable tc. charitieo p￿parIrKj their accounts in accordantr with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have corne acros5 no other matters in connertion with the exarnination to which attention Should be drawn in thi5 report in order to enable a proper understanding of the accounts tt> be reached. Daniel Peach ACCA 2110712026 Yew Tree Farrn, Mansfield Roa Hasland ChestÈrfield Derbyshire S41 OJL Page 5 Willow Tree Family Farm Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025 2025 2024 Unrestricted Vnre$trlrted fund5 funds INCOME AND ENDOWMENTS FROM: Donations and legacies Other trading acbvities Inve5tFFient5 177,792 71,460 301,003 89,360 249.252 39D.364 ExPEND￿vRE ON: Raising funds 1368,307 1 {415.148 1 NET EXPENDITURE IL19,055 1 124,784 1 NET MOVEMENT IN FUNDS 1119,055 1 124,784 1 RECONCILIATION OF FUNDS: Totsl funds brought forward 148.863 173,647 TOTAL FUNDS CARRIED FORWARD 18 29.808 148.863 The notes on pages 8 to 13 form part of these financial 5tatement5. Page 6 Willow Tree Family Farm Balance Sheet As At 31 December 2025 2025 2024 Unrestrl¢ted Re#rlcted lund5 fund5 Total funds Total funds 14otes FIXED ASs￿s Tangible Assets 135,313 135,313 154,983 135.313 135.313 154.983 CURRENT ASSETS stocks 12 14.995 4.520 2.635 14,995 4,520 2.635 19.995 8,500 2,000 Debtors Cash al bank and in hand 13 22,150 22,150 30,495 Creditors: Amtwnts Fall•ng Due Within One Year 14 1127.655 ) IL27.655 133,615 1 NET CURRENT ASSETS (LIABILITIES) 1105.505 1 1105,505 13.120 1 TOTAL ASSETS LESS CURRENT LIABILMES 29.808 29.808 151,863 CredStors: Amounts Pallong Due After More Than One Yèar 15 13,000 1 NET ASSETS 29,808 29,808 148,863 FUNDS OF THE CHA Unrestricted Fund5 29,808 148,863 TOTAL FUNDS 18 29.808 148.863 For the year ￿dIng 31 December 2025 the charitable company was entitleij to exemption from auijit under sertion 477 of the Companie5 Att 2006 relating to small cornpanies. The members have not reouired the company to obtsin an ajdif in actort1ance with secion 476 of the Companies Act 2006. The trustees acknowledoe their responsibilities ftsr complyino with the reQui￿rnents of the Act with respect to accountino records and the p￿paratIOn of accounts. These accounts have been prÈparÈd In accordance bvith the pmvisions applicatAe to companies subjocL to the small companles regime. On b&half of the board Miss Jade Fletcher Trustee 2110712026 The notes on pages 8 to 13 form part Of these financial statements. Page 7 Willow Tree Family Farm Notes to the Financial Statements For The Year Ended 31 December 2025 General Informatlon Willow Tree Family Farm is a company lirnited by guarantee. incorporated in England & Wales. reglstered number 04866838 and regisrered charity number l L2210L The registered office is Willow T*e Family Fam), Langwith Road, Shirebrook, Mansfield. NG20 8TE. Accountlng Polides Basis of Preparntion of Financial Statements The financial statements have been prepard in accordance with the Charities SORP (FRS 1021 "Accounting and Reporting by Charities.. Staternent of Recommended P"actice applicable to charities prepanng their accounts in accordance with the Financial Reporting Starbdard applicable in the UK and Republic of Ireland IFRS 1021 leffettive l January 20191" Financial Reporting Standard 102 'The Financial Repcrting Staidard applicable in the UK Republic of Ireland and the Companies Act 2006. The charitable Company 15 o Public Benefit Entity 05 defined by FRS 102. Incoming Resources Income Is included In the Statement of Financial Activities {SoFA) when the chairty becomes entitled to. and virtually certain ro receive the Income and the amount of the income can be measured with sufficient reliability. When Income has related expenditure, the income and related expenditure is reported gmss in the SOFA Resources Expended Resources expended are recognisecl on an ￿Cru315 basis. Expenditure includes any VAT which cannot be recovereij. and is reported as part of the expenditure to which it relates. Tangible Fixed Assets and Depreciatiofb Tangible fixed assets are measLJred at cost ￿sS accumulaLed depreciation and any accumulated impairment losses. Depreoation is provided at rates calculated to write off the £￿t of the fixed assets. le5S their estimated residual value. over their expected useful lives on the following bas&'. Fixtures & Fittings 15% Reduang balance Leasing and Hire Purchase Contracts A55ets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are dep￿CIated over the shorter of the lease tem) and their useful lives. Assets acquired under hire purchase contracts are dep￿CIated over their useful lives Finance kases a￿ those Whe￿ substantially all of the benefits ènd risks of ownership are assumed by rhe charitable company. Otligations under such a9￿MentS a￿ included in the cfftditors net ot the finance charge allocate¢ to furure perio¢s. The finan￿ elemenr of rhe renral payment is charged to the sratement of financial activities so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substanyally all the benefits and risks of ownership remain with the lessor are ch4rged to the statement of financial aovitie5 as inajrred. 2.6. Stocks and Work in Progress Stocks and work In progres5 are valued at the lower of c05t and net realisable value after making due allowance for obsolete and slow-mtsving Stocks. C05t is determined using the first-in, fir5t-out method. Cost includes all dirett costs and an appropriate proportion of fixed and variable overheads. Work in progress Is ￿fiette￿ in the accounts on a contract by contratt basis by recording turnover and ￿lated cosrs as contract activity progresses. At the end of eaih re￿rtIng period stocks are assesseij for impairment. If an item of stock Is impaired. the idenrified stock is reduced to its selling price less costs to complete and sell and an impaim)ent charye is recognised in the statement of financial activities. Where a reversal of the irnpairment is required the impairment charge is reversed. up to the original Impairment loss. and Is recognised as a (Tedit in the 5taterrEnt of financial acbvities. Page 8 Willow Tree Family Farm Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 Cash Cash Equlvalents Cash and cash ￿u1valents are basic financial assets and include cash in hand and deposits held at call with banks. other short.rerm highly liquid investments that marure in Th) MO￿ than three months from the date of acquisition anL1 are readily convertible to a known amounr of cash Wifh insignificant risk of thange in value, and bank overdrafts. Income from Oonatlons and Legacles 2025 2024 Unrestrlcted Unrestricted nds fundg Donations and girts Gift aid 172.110 5.682 292.503 8.500 177.792 301,003 Income from Other Trading Artivities 2025 20Z4 Unrestricted Unrestrlcted funds funds Shop incotne 71,460 89,360 In¥estment Income 2025 2024 Unrestricted Unrestricted fvnds funds Bank interest ￿e1vable Net income/(Expendlture) The net expenditure Is stateij after charyingl(creditingl'. 2025 2024 Depreciation of tangible fixed assets - owned 24.098 27,751 Analysls of Expendlture 2025 Arti¥Tties undertaken directly Support (see note 8 1 Total Raising Funds 88,585 279,722 368,307 Page 9 Willow Tree Family Farm Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 2024 Activities undertaken directly Support (see note 8 1 Total Raising funds 128.810 286,338 415,148 Support Costs 2025 RaTslng fundg Employee costs Premises expenses General administration 143,707 47.376 63,350 24,098 1.191 Depreciation Interest payable 279,722 2024 Raising funds Employee costs Premises expenses General administration Depreciation Interest payable 127.460 42.229 88.555 27,751 343 286,338 staff Costs Staff costs were as follows.. 2025 2024 Wages and salarie5 Other pension Costs 140,996 2.711 125,739 1,721 143.7D7 127.460 No employees received employee benefits (excluding employer pension costs) for the reporbng period of more than £60,000. 10. Average Number of Employees Average number of employees during the year was.. 8 (2024= 101 Page 10 Willow Tree Family Farm Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 Tanglble Assets Flxtures & Fittings Cost As at 30 December 2024 Additions 301,786 4,428 at 31 December 2025 306,2L4 Depreciation As at 30 December 2024 146.803 24.098 Provided during the period at 31 December 2025 170,901 Net Book Value As at 31 December 2025 135,3L3 As at 30 December 2024 154,983 12. Stocks 2025 2024 Materlals 14.995 19.995 13. Debtors 2025 2024 Due within one year other dpbtors 4,520 8,500 14. Credltors: Amoums Falling Due within One Year 2025 2024 Trade creditors 4,7D8 10.276 106,000 3,671 3,000 Bank loans and overdrafts 7.619 20,000 2,279 3,717 Other loans Taxaiion and social security Accruals and deferred income 127.655 33.6L5 15. Credltors: Amount$ Falling Due After More Than One Year 2025 2024 Bank loans 3,000 Page 11 Willow Tree Family Farm Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 16. Loans An analysis of the matunty of loans is given below= 2025 2024 Amounts falling due within one year or on demand.. Bank loans 3.000 106,ODO 6,000 20,000 Other loans 109,000 26,000 2025 2024 Amounts falling due between one and five years.. Bank loan5 3,000 18. Movement in Funds Asat30 Asat31 December 2025 2024 Income Expenditure Vnrestrlcted funds General.. General unostricted fund 148,863 249,252 1368,307 1 29,808 Total funds 148.863 249,252 1368,307 1 29.808 Asat30 December Asat29 December 2024 2023 Income Expenditure Unrestrlcted funds GÈneral.. General unrestricted fund 173,647 390,364 1415,148 1 148,863 Totsl funds 173.647 390.364 1415,148 1 148.863 19. Transactions With Trustees None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previou5 year. No trustee expense5 have been incurred. Page 12 Willow Tree Family Farm Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 20. Relatet1 Party ￿$¢lOsUre$ During the year. the charity received a loan of £86,000 frorn a trustee to SUPPOrt the (harity's activitie5. The loan 15 provided at Owo inte￿$t and is secured aoainst the charity'5 assets. It is ￿paYable over a period of 24 months under an agoed repayment schedule. At the year end, the balance outstanding on the loan was E106.000. The trustee who provided the loan declared a conflict of Interest and took no part in the discussion or deciSKtrn to enter into the agreeThEnt. The trnstees consider the terrns of the loan to be In the best Interests of the chanty. 21. Company limited by guarantee The CDmpany is limited by guarantee and has no share capitsl. Every member of the company undertake5 to contribute to the assets of the company, in the event of a winding up, such an amount a5 may be requireLI not exceedin9 £1_ Page 13 Willow Tree Family Farm Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025 2025 2024 Total fund$ Total fvnd$ INCOME AND ENDOWMEP4TS FROM: Donations and l•ga¢i•s Donations and oifts Gift aid 172,110 5,682 292,503 8,500 L77.792 301,003 Other trading activities Sales 71.460 89.360 71.460 89,160 Investments Bank interest receivable 249.252 390.364 EXPENDMIRE ON: Raising funds Owing Stock - materials Purchases 119,9951 157,315} 120.4781 (1,5201 14,2721 14,995 1140.9961 12,7111 126.5301 13.5481 117.2981 117.8791 12.676} 121,7731 (1,329} 14.0151 17831 13.7501 16,9951 {2.1931 11.9571 124.0981 (19.9501 168,7961 {34,9661 {16,6601 18,4331 19,995 {125,7391 11.7211 (26,4141 19,4321 16.3831 {39.5801 13,2581 {21,5961 15421 15.7161 19881 14.5001 110,3551 15071 11,5131 (27,7511 ..CQNTINUED Animal welfare Services Selling fees and card charges Cla5ing 5tDck materia15 Wages and salaries Employers pensions - defined contribulions scheff Light ond heat Watsr rates Repairs and maintenan£e Hire and leasng of plant and machinery Vehicle runnin4) Costs Insurance Printing, Postage and stationery Advertising and marketing costs Telecommunications Accountanry fees Professional fees Bank charges Sundry expenses Deweciation Page 14 Willow Tree Family Farm Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 Decernber 2025 Bank interest payable Bank loan interesr 12791 12651 201 11581 11,0331 Hlre purchase charges 1368,3071 1415,1481 1368,3071 1415.1481 NET EXPENDITURE 1119,0551 124,7841 Page 15 This document was delivered using electronic communications and authenticated in accor(Jance with the registr3rfs rules relating tD electronic form, authentication and manner of delivery utKJer section 1072 of the Cornpanies Act 2006.