REGISTERED COMPANY NUM8ER 06528814 (England and Wales) REGISTERED CHARITY NUMBER 1123525 CRANHAM COMMON TRusr REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Geoffrey James Klngswood Cottage Kingswood Close Bishop5 Cleeve Cheltenham GL52 8SL
CRANHAM COMMON TRU5r REGISTERED COMPANY No: 06528814 CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 PAGE REPORT OF THE TRUSTEE5 STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET NOTES TO THE FINANCIAL STATEMENTS
CRANHAM COMMON TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statements of Recommended Practice ISORPI 'Accounting and Reporting by Charities, issued in March 2005. REFERENCE AND ADMINISTRATIVE DETAILS Regirtered Company Numl 06528814 (England and Wales) Registered Charity Numbei 1123525 Registered Office Third Floor, 95 Promenade, Cheltenham GL50 IHH Trustees PRBass Engineer Mrs B D Berry Music Teacher L A Chilcott Civil Servant H L Daniels General Manager (resigned 23 April 20251 M J Drake Farmer P J Elliott Lawyer T W Osborne Lawyer RHIOvers Blacksmith P R Saunder5 Garden Designer R T Tyson Barrister Company Secretary R T Tyson Independent Examiner Geoffrey James ACMA Kingswood Cottage. Kingswood Close, Bishops Cleeve, Cheltenham GL52 8SL STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document The charity is constituted as a company limited by guarantee las defined by Companies Act 20061 and its governing document is the Memorandum and Articles of Association Page I
CRANHAM COMMON TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Rlsk Management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. OBJECTIVES AND ACTIVITIES Objertives and aims The Charity's objectives are to acquire and own Cranham Common as open grassland for the benefit of the community of Cranham and the general public FINANCIAL REVIEW Reserves pollcv The trustees have considered the requirement of the trust and its reserves. The charity require5 a positive balance to be maintained within reserves. Investment pollcy and objectives Under the Memorandum and Articles of AsSOCiation, the charity has the power to invest according to the recommendation5 of a financial expert. FUTURE DEVELOPMENTS The major portion of the grassland common purchased by the Trust is leased to Natural England. This arrangement (valid until 31 March 20381 will ensure that the SSSI and NNR are kept in satisfactory condition. The peripheral areas are monitored and joint action taken with the Cranham Common Management Committee in the event of any encroachment or other problems This report has been prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies. LF F THE BOARD Os rne - Trustee Dated.. P J Elliott- Trustee Dated......... Page 2
CRANHAM COMMON TRUST STATEMENT OF FINANCIAL AcrivrriES FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted funds Restrfcted fvnds Total funds Total funds Notes INCOMING RESOURCES Incofflln8 resource5 from generated funds Voluntary Income Investment Income 29,320 753 29,320 753 2,062 127 Total Incomlry resources 30.073 30,073 2,189 RESOURCES EXPENDED Governance costs Other resources expended 960 45 960 45 720 45 Totsl resources expended 1,005 765 NET INCOMING RESOURCES 29.068 29,068 1.424 RECONCILIATION OF FUNDS Total funds brought forward 148,334 148,334 146,910 TOTAL FUNDS CARRIED FORWARD 177,402 177.402 148,334 The notes form part of these statements Page 3
CRANHAM COMMON TRusr BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Unrestricted Restrlcted fund5 funds Total funds Total funds Notes FIXED ASSETS Tangible assets 105,194 105,194 105,194 CURRENT ASSETS Debtors Investments Cash at bank 31,304 52,245 31,304 52,245 31,304 23,277 Total Current assets 83.549 83,549 54,581 CREDITORS Amounts falling due within one year NET CURRENT ASSETS 111,341) 111,341) (11,4411 72,208 72,208 43.140 TOTAL ASSETS LESS CURRENT LIABILITIES 177.402 177,402 148,334 NET ASSETS 177,402 177,402 148,334 FUNDS Unrestricted funds Restricted funds 177,402 148,334 TOTAL FUNDS CARRIED FORWARD 177,402 148.334 The charitable company is entitled to exemption from audit under Section 477 of the Companie5 Act 2006 for the year ended 31 March 2025 The members have not required the charitable company to obtain an audit of its financial staternents for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibility for al ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006, and b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its Surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. Page 4
CRANHAM COMMON TRusr BALANCE SHEET AS AT 31 MARCH 2025 These financial statement5 have been prepared in accordance with the special provision5 of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard for Smaller Entitiies (effective April 2008) The financial statements were approved by the Board of Trustees on the wer é - Trustee P J Elliott - Trustee The notes form part of these statements Page 5
CRANHAM COMMON TRUST NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Accounting conventlon The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 20081, the Companies Act 2(YJ6 and the requirements of the Standard of Recommended Prattice, Accounting and Reporting by Charities. Incoming resources All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Resources expended Expenditure is accounting for on an accruals basis and has been classified under headings that aEgregate all cost related to the category. Where costs cannot be directly attributed to particular headings thay have been allocated to activities on a basis consistent with the use of resources Taxation The charity is exempt from corporation tax on its charitable activitie5 Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted fund5 can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when Specified by the donor or when fund5 are raised for particular restricted purposes. Tanglble assets The land is not depreciated as there is deemed to be no diminution in value. VOLUNTARY INCOME 2025 28750 570 2024 Easements and Donations Rents received and Wayleaves 2062 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the for the year ended 31 March 2025 nor the preceeding year. There were no tustees, expenses paid for the year ended 31 March 2025 nor the preceeding year. Page 6
CRANHAM COMMON TRUST NOTES TO THE FINANUAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 TANGIBLE FIXED ASSETS COST As at 31 March 2024 As at 31 March 2025 105194 IOS194 NET BOOK VALUE As at 31 March 2024 As at 31 March 2025 105194 105194 CREDrroRS: AMOUNT5 FALUN6 DUE WITHIN ONE YEAR 2025 11341 11341 Accrued expenses 11441 11441 MOVEMENT IN FUNDS Unrestrl¢ted R•strfcted Total General fund - Net movement in fvnds Incoming resources Resources expended Movement in funds 30,073 1,005 29,068 30,073 1,005 29.068 As at l Aprfl 2024 Net movement in funds As at 31 March 2025 148,334 29,068 177,402 148,334 29,068 177,402 Page 7
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Cranham Common Trust On accounts for the year ended 31 March 2025 Charity no (if any) 1123525 Set out on pages I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 3110312025. Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145{5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below ") in connection with the examination which gives me cause to believe that in, any material respect". accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable proper understanding of the accounts to be reached. Please delete the words in the brackets if they do not apply. Signed: Date: 0911012025 Name: Geoffrey James Relevant professional qualification(s) or body (if any): ACMA Address: Kingswood Cottage Kingswood Close Bishops Cleeve, Cheltenham, GL52 8SL IER October 2018
Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32. Independent examination of charity accounts: directions and guidance for examiners). Give here brief detsils of any items that the examiner wishes to disclose. IER October 2018