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2025-03-31-accounts

2025 Trustees, Report and Accounts SYLVA FOUNDATION

SYLVA nurluring a wooh cult¥re) growing tifuture I Innovating Collaborating Supported more than 10.000 land owners and managers in carin their woodlands via myForest 200,OOOha ofwoodland mapped. in myForest i_a.>.. 7,500ha of new woodland planned and created using rest Added insightful data layers to myForest to support d&cigion making , by land managers Enhanced the Wot)dland Condition Assessment to s ecological conditions of woodlands and '.)sodl a55e55ments Helped channel £39M of fundingto sup.port envlrorfmental oulcoin. via the NatureBid platform Attracted 500 respondents to the. 2024.'8ritish Woodland5 Survey -..__ "6xploring attitudes, experiences and actlons among private.'land . ariagers to publit access in their.woodlands. ! Started work developing new. Britlsh Woodlands surve￿10T 2Q25, focussing on envlrorfmental change and reslliefice, creating a 10-year time serie5 Co-authored a pek¢-reviewed research article explorlng forest-_ manager attitudes towards pest and disease risks to oak in Britain Concluded the PIES projett. delivering advice to 146 land owners, supporting the sustainable management of 2,945ha of existing ' woodland with potentiakfor455ha of new woodland I Inisiated work to redevelop the Woodland Wildlife Toolkit with the RSPB, Woodland Trust, Forestry.Commission and others .wIg With Forest Research, developed 3 new projects in Forest Lab poyt uplift in exploring tree health and growth across Britain with more than 80 ity - Det gaip.. <: land managers orted the development of Whole FarmTree Plans with the Soil Association .Worl(ed with ercol to deliver a hoffte-grown furniture exhibition Designed and mats a￿eW ccAlection of home-grown furniture with the Natignal TrLJSf- , Training Advocating Delivered an Introductioti toFurniture Making c Launched the UKFS Checker to help promote understanding of the Delivered a Professiohal_course. offering bursariek to young students UK Forestry Standard Offered a fellowship scheme for outstandihg students Dur research of the woodworking sector revealed than only 20% of "Ran a SutfimerSchool for rDarginalls¢V getsders In collaboratlon wfth workforce were women, while in manufacturing role5 just 8% ercol andGrowri In Britain Awarded a major grant by the Heritage Lottery Fund to run a Pro(iudlonAyinner In th>a024;Wood A'wardsfor product5 made by Woodworking and Gender Project -students at the Sylvawood Schoo"i...7.g•rf-.tYI %{- Appointed a project coordinator to the Woodworking and Gender Project and ran a seminar for marginalised genders rse

Sylva Foundation is a national charity working for a society that lives in harmony with nature, focusing on the stewardship of our forests and the utility of home-grown timber. It provides solutions to meet significant environmental challenges by innovating, collaborating, training, and advocating.

Contents

TRUSTEES’ REPORT ........................................................................ 2

ACHIEVEMENTS, CHALLENGES AND FUTURE PLANS ....... 7 FINANCIAL REVIEW ..................................................................... 11 INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SYLVA FOUNDATION .......................................................... 13 STATEMENT OF FINANCIAL ACTIVITIES .............................. 14 BALANCE SHEET FOR THE YEAR ENDED 31[ST] MARCH 2025 ............................................................................................................ 15

CASH FLOW STATEMENT FOR THE YEAR ENDED 31[ST] MARCH 2025 ................................................................................. 16

NOTES TO THE FINANCIAL STATEMENTS .......................... 17 HOW YOU CAN HELP SYLVA FOUNDATION ..................... 28 ACKNOWLEDGEMENTS 2024-25 ........................................... 29

Front cover: using the Woodland Condition Assessment app in the field, developed by Sylva Foundation for the Forestry Commission.

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Trustees’ Report

Trustees’ Report

Reference and administrative details of the charity, its advisers and trustees.

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Sylva Foundation is an environmental and forestry charity founded in 2009. The charity is active across Britain, with its headquarters in Oxfordshire.

Registration

Charity registered in England and Wales (1128516), and in Scotland (SC041892).

Charitable Company registration number 6589157.

Registered office

Sylva Wood Centre Little Wittenham Road Long Wittenham Oxfordshire OX14 4QT

Principal professional advisors

Banking

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Unity Bank Ltd 4 Brindley Place Birmingham B1 2JB

The Charity Bank Ltd Fosse House 182 High Street Tonbridge TN9 1BE

Insurance Brokers

NFU Mutual Views Farm Barns Windmill Hill Great Milton Oxfordshire OX44 4NW

Independent Examiner

Ajay Bahl Wenn Townsend Chartered Accountants 30 St Giles' Oxford OX1 3LE

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Trustees’ Report

Trustee Board and Staff

Staff

Chief Executive

Dr Gabriel Hemery FICFor CEnv

Director of Operations

Paul Orsi FICFor MRICS

Other Staff members

Andrew Clark Head of Forestry Gwyneth Bradbury Web Developer Joseph Bray Head of Wood School Emma Bruun Product Manager Phillip Gullam Senior Tutor and Wood Centre Manager Lucie Henwood Finance Manager Christine Howard Operations Administrator Richard Pigott Head of Web Development Cathrin Poppensieker Woodworking and Gender Project Coordinator Oliver Price Web Developer

Trustees, staff and some of the community of makers gather at the Sylva Wood Centre, March 2025.

Patrons

Lady Audrey Wood OBE Sir Martin Wood FRS (1927-2021)

Trustees

Sarah Taylor (Chair) Amanda Bryan FICFor Dr Mary Barkham Dr Robin Buxton Lucius Cary OBE Dr James Morison Phoebe Oldfield Dr Eleanor Tew MICFor Jim Waterson MICFor MRICS

Advisors and Associates

Shems Hadj-Nassar Communications Dr Philip Koomen Furniture & Wood Dr Gill Petrokofsky Science Alistair Yeomans Scotland Representative

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Trustees’ Report

Structure, Governance and Management

Legal Structure

Sylva Foundation (‘Sylva’ or ‘the charity’) is a charity registered in England and Wales 1128516 and in Scotland SC041892, and a charitable company limited by guarantee 06589157. The company (a private company not having a share capital) was established under a Memorandum of Association (dated 11[th] March 2009, updated by Special Resolution 28[th] March 2013).

The governing body of the charity is the Trustee Board (‘the board’). Up to ten trustees may be appointed to the board. During 2024-25, no trustees retired, and three new trustees were appointed, bringing the total number of trustees to nine.

The day-to-day management of the charity is delegated by the Trustee Board to the Chief Executive and carried out by members of staff.

The charity’s registered address is in Oxfordshire, and this is its sole headquarters. Sylva’s activities extend across Britain, and occasionally internationally.

Statement of Trustees’ Responsibilities

The charity’s trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with FRS102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland. The law applicable to charities in England, Wales, and Scotland requires the charity’s trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources

of the group for that period. In preparing these financial statements, the charity trustees are required to:

The charity trustees are responsible for keeping adequate accounting records that:

They are also responsible for safeguarding the assets of the charity and for taking reasonable steps to prevent and detect fraud and other irregularities.

Policies and Procedures

The charity has a range of policies and procedures, which are renewed at the end of each financial year or more frequently as required, with a rolling programme of consideration by trustees. Currently these include:

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Trustees’ Report

Risk Management

The charity trustees are responsible for identifying and managing the major risks facing the charity. Risk management is well-established and is considered in every aspect of our work.

We maintain a Risk Register which provides a comprehensive view of the following areas of risk:

The Risk Register is scrutinised annually by the Trustee Board. Following a review in March 2024, the charity trustees confirm that they are satisfied with such arrangements and identified a number of strategic risks which are explained in Achievements, Challenges and Future Plans .

Fundraising Activities

Our work nurturing a wood culture and growing a future is only possible because of the support of donors, funders, and other partners who contribute vital funding. Sylva Foundation is registered with the Fundraising Regulator. Alongside our own high standards in fundraising, we follow its Codes of Practice.

Volunteers

We received highly valuable assistance from volunteers, without whom our work would been much reduced. During the year we continued to benefit particularly from volunteers with professional skills, notably in legal matters, and in communications and marketing.

Our local community near the Sylva Wood Centre is very supportive of our activities, including the annual Artweeks exhibition, taking an active role in supporting our community woodland and orchard. We welcome volunteer conservation work parties onto our estate.

We always welcome enquiries from potential volunteers. Please contact us direct or visit our website: sylva.org.uk/volunteer

Trustees and Personnel

During 2024-25 we welcomed three new trustee board members, bringing the number of appointed trustees to nine in total:

by the Institute of Chartered Foresters for her Professional Membership Entry application and was shortlisted for the institute’s Professional Forester of the Year 2024.

Our team expanded to 12 people (10.8 full-time equivalent), our largest head count to date. We welcomed Emma Bruun as Product Manager, and Cathrin Poppensieker as Woodworking and Gender Project Coordinator.

We were delighted by the recognition by the Institute of Chartered Foresters of the significant contributions to the sector of trustee Amanda Bryan and team member Paul Orsi with their appointments as Fellows. Congratulations also to Wood School Senior Tutor Phillip Gullam on receiving the Master Certificate from The Furniture Makers Company.

Paul Orsi FICFor (right) receives his fellowship certificate from Dr Gary Kerr FICFor, Chair of the Institute of Chartered Foresters Professional and Educational Standards Committee.

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Trustees’ Report

Objectives, Activities and Public benefit

The charity’s objects are set out in the memorandum of association. These are to promote the conservation of the environment for the public benefit consistent with sustainable development principles by:

The charity’s trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing objectives and activities which are described in the section Achievements, Challenges and Future plans . Sylva Foundation has a range of activities for achieving these objectives and its public benefit, combining them to best effect. For the purposes of preparing Sylva’s accounts, these activities are grouped under four main headings:

Our Vision

Our vision is for a society that cares for nature while living in harmony with it. We envisage a wood culture where people understand and promote the good stewardship of woodlands and are mindful of their utility, while being conscious of their fragility. Future society will recognise the creative and productive value of forest products which can be derived from growing well-managed forests, and at the same time enhance their wider benefits for people and for nature.

We aim to tackle three highly significant challenges facing the environment and society in Britain:

We believe that our actions today will be tangible in the love and respect that future generations will afford our trees and forests.

Our Mission

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Trustees’ Report

Achievements, Challenges and Future plans

This section highlights some of our achievements, challenges and future plans for activities under our four key values of Innovating , Collaborating , Training , and Advocacy .

INNOVATING

To use our forestry knowledge and information technology skills, supported by state-of-art evidence, to provide innovative solutions to some of the greatest environmental challenges facing modern society.

myForest

myForest is a flagship project of Sylva Foundation, providing comprehensive online mapping, digital tools and powerful resources to support the sustainable management and creation of new forests around Britain. There are more than 10,000 forest owners and professional agents using myForest to manage more than 200,000ha of forest. More than 7,500ha of new woodland has been designed and planned using the myForest platform.

We worked in partnership with the Forestry Commission to improve access to vitally important data layers directly through myForest. These data layers are critical to informing considered woodland management and creation plans.

Behind the scenes we have invested considerable time in updating and enhancing the code base of myForest. While such work can be relatively invisible to users, it is crucially important in ensuring we can improve security and add some exciting new features. We also employed our first Product Manager to work closely with our

foresters and web developers to support the future development of myForest and related web applications.

Stewardship Science

Our innovative stewardship science project Forest Lab for woodland managers went from strength to strength this year. Forest Lab enables woodland managers who use myForest to collect and share data about their trees and woodlands with researchers, and in return strengthens connections between researchers and woodland managers. Working closely with Forest Research, and with funding from Defra, we developed new several projects:

• Ips Project volunteers are helping monitor the movement of an invasive tree pest, the eight-tooth spruce bark beetle ( Ips typographus ) which affects spruce trees.

• Oak Health participants are monitoring the changing health of oak trees and woodland across Britain, helping test and deploy a new field method developed by Aberystwyth University.

parameter of forests that is strongly linked to a range of influencing factors. Where repeated measurements of tree increment such as diameter, basal area, height or volume are carried out over a period of time, these measurements can help improve understanding of the response of trees to changes in site ( e.g. management) and environmental/climate ( e.g. frost, drought) conditions.

Next year we will be launching several new Forest Lab projects, exploring soil health, and woodland structure and its relation to biodiversity potential.

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Trustees’ Report

Woodland Condition Assessment app

Work continued enhancing the Woodland Condition Assessment web application which enables land managers to assess the ecological condition of a woodland. The app also supports an assessment for use with the Statutory Biodiversity Metric used in Biodiversity Net Gain assessments. In July we hosted a workshop for the South-East regional group of the Institute of Chartered Foresters, during which we reviewed the processes and legislation around Biodiversity Net Gain (BNG) as well as emerging markets. habitat banks and more.

NatureBid

Our innovative environmental funding platform developed in partnership with the Environment Agency, NatureBid, continues to be successful. This year, Forestry Commission used NatureBid to deliver the Woodland Carbon Guarantee, while Landscape Enterprises Networks used it in East of England and Yorkshire. To date, £39M of environmental funding has been channelled through NatureBid.

British Woodlands Survey

During 2024 we conducted another instance of our British Woodlands Survey (BWS), working in partnership with researchers from Forest Research. The national survey explored attitudes, experiences and actions among private land managers to public access in their woodlands. Almost 500 respondents took part in the BWS2024 survey, of whom 87% were woodland owners, representing a significant area of woodland (1.3 million hectares) across Britain, representing 56% of all privately-owned woodland area.

Infographic from the British Woodlands Survey 2024 report exploring attitudes among land managers to public access in woodlands.

Separately, preparations began in developing a new BWS survey for 2025, with funding from Defra. BWS2025 will focus again on environmental change and resilience, the third occasion that we’ve explored this theme with land managers, following similar surveys in 2015 and 2020.

A peer-reviewed research article was published based on research undertaken in 2021 as part of our British Woodlands Survey. Managing Trees Species of High Social and Cultural Value: Forest Manager Attitudes towards Pest and Disease Risks to Oak in Britain was coauthored by Sylva Foundation’s Dr Gabriel Hemery and Dr Gillian Petrokofsky alongside researchers from Forest Research and Bangor University.

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Trustees’ Report

2,945ha woodland was progressing, with the potential for 455ha of new woodland.

We initiated a deep review of the Woodland Wildlife Toolkit , working closely with main partners RSPB, Woodland Trust and the Forestry Commission, and engaging with specialist wildlife charities who provide data to support this innovative toolkit. We aim to submit a funding application to support improvements and to secure future delivery.

Supported by the Forestry Commission's Forest Innovation Fund we collaborated across the sector to explore how we could use our technology to further support forestry and land management. With the Soil Association we developed Whole Farm Tree Plans which aimed to show farmers how the current trees on their land were benefiting their farm business with the aim of encouraging them to plant more. We worked with Evolving Forests to explore how data can be moved between different services and promoted the need for a data standard in forestry. We connected myForest directly into Cumbria Woodland's Canopy Learning platform to allow myForest users to get learning support when they need it. We developed functionality so myForest can connect to timber markets working with CloudForest Timber Auctions and Northwoods.

COLLABORATING

To work extensively and selflessly with others, recognising that collaboration is necessary to overcome the challenges of halting biodiversity loss and reducing climate change, while supporting the transition to a sustainable human society.

We concluded an innovative new project for Defra and the Forestry Commission (funders) known as PIES ,

standing for protect, improve, expand, and sustain to help with the creation and management of woodlands across England. We worked in collaboration with Forest Canopy Foundation and Grown in Britain, and with the collaboration of the Forestry Commission and the NFU. We partnered with the Forest Canopy Foundation’s networks of Grown in Britain-verified Expert Providers to deliver advice to 146 land owners, assessing more than 22,000ha. By the end of the project, management of

We were delighted to launch a new collaboration with ercol which will result in an exhibition in 2025 during London Craft Week.

We continued our collaboration with the National Trust. This year we designed and made the Stourhead Collection, a new range of tables and stools for the National Trust using oak from the Stourhead Estate.

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Trustees’ Report

TRAINING

To deliver the training and education necessary to support the transformation of society, focussing on the stewardship of our forests and the utility of home-grown timber.

Sylva Foundation continued to deliver training at the Sylva Wood School. We delivered another Introduction to Furniture Making Course providing an introduction to a range of furniture-making skills and experiences in a professional workshop. The course is designed for those looking for an in-depth introduction to woodworking skills or to hone existing skills, and is the perfect stepping stone to our six-month Professional Course.

We are very proud that the Ebworth stools won the Production Made Furniture category of the prestigious 2024 Wood Awards . Made from home-grown ash by our students, this collection of hand-crafted stools connects

education, heritage and sustainable woodland management.

Another Professional Course was delivered with students achieving a good level of woodworking technical skills, an understanding of professional standards, and many hours of professional experience and competency in wood machinery. Once again, we were pleased to be able to offer Bursaries to some students thanks to the support of an individual donor.

We continued the Wood School Fellowship scheme , where a graduate can remain at a bench with the support of our team, funded by an external grant.

ADVOCATING

To undertake advocacy to inspire one another, raise awareness, and endow people with knowledge, passion, and the shared ambition for a better and more sustainable society.

self-assessment of their woodland stewardship.

Woodworking and Gender Project

Through our existing work, including training the next generation of craftspeople and supporting business start-ups, Sylva has been increasingly aware of gender inequality in the woodworking sector. This has been reinforced by the charity’s independent research which showed that among 954 employees represented in a survey, only 20% of the workforce were women, and among those working in manufacturing the percentage dipped as low as 8.5%.

In 2024 we were awarded a grant of £240,000 from The National Lottery Heritage Fund to tackle gender inequality in Britain’s heritage woodwork and furniture making sectors. We received additional match-funding and support from Conran Foundation, The Mila Charitable Trust, Benchmark Furniture Ltd, and Vastern Timber Ltd.

UK Forestry Standard

In 2024 we launched the UKFS Checker . It is an intuitive and informative tool built within myForest, designed as an easy-to-use introduction to the complexities of the UK Forestry Standard (UKFS). It enables land owners and managers throughout the UK to carry out a sustainability

Thanks to the funding we were able to appoint a project coordinator, welcoming Cathrin Poppensieker to this role in September. Since then, the project has been very active, delivering a seminar on woodworking and marginalised genders, a national survey, with plans in place to deliver a six-week workshop experience course next year. The project is supported by an active steering group of passionate and experienced volunteers. We have a dedicated website for the project: - gender project.sylva.org.uk

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Trustees’ Report

Financial Review

This section is prepared by our trustees to offer a summary of the charity’s finances, with numbered notes (shown in square brackets) referenced from the accounts, which form the following section of this report. The accounts comply with the requirements of FRS102 – The Financial Reporting Standard, applicable in the UK.

The finances of the charity are overseen by the trustees, together with senior staff. The Board oversees a Financial Strategy and an annual Financial Plan, which are reviewed at board meetings.

Reserves Policy

Sylva Foundation holds funds to be applied to support future activities in the form of a ‘Critical Fund’, and a proportion of Unrestricted funds:

Introduction

Sylva Foundation continues to operate as a transactional business, with monthly or quarterly flow of income and expenditure.

Income

Income (£910,310) was increased compared to the previous financial year (£608,973) [Statement of Financial Activities], due to the handling of grant income for the PIES project, subsequently paid out to subcontracted parties.

Income was derived from several sources including:

Fixed Assets

During 2024-25 the value of fixed assets (after depreciation) was £1,465,427 [Note 16].

Restricted Funds

Total Restricted Funds totalled £8,613 or 1% [Note 20]. Restricted Funds are derived from donations and grants with specific conditions attached, and these are accounted for separately in our operational accounts.

Income received for goods or services that will be provided in the future are clearly dealt with in our accounts as ‘deferred income.’ For example, if we receive a grant to run a two-year project, only the portion of the grant related to the work completed in each year is recognised as income in that year, with the remainder deferred until the following year. This is particularly important in cases where a grant may be ‘performancerelated’, meaning that a funder may request repayment if delivery does not meet with expectations set out in a contract. In these accounts there was a deferred income balance of £37,672 in April 2024 [Note 18], and the amount deferred at the year-end (March 2025) was £146,718 [Statement of Financial Activities].

Designated Funds

Designated Funds [Note 20] are those funds held for activities related to Innovating, Collaborating, Training, and Advocating activities, and for Core purposes. The total value of Designated funds at 31[st] March 2025 was £1,502,611 or 87% [Note 20]. The majority of Designated Funds were Operational Fixed Assets £1,384,374, mostly comprising land and buildings at the Sylva Wood Centre. Under SORP rules, these assets are shown as ‘funds’, but in fact are physical assets and not ‘funds’ in the ordinary sense of the word. Trustees may use the assets acquired on an unrestrictive basis for any charitable purpose.

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Trustees’ Report

Income 2024-25

Unrestricted Funds

----- Start of picture text -----
The total value of Unrestricted Funds at 31 [st] March 2025
Investment income,
was £213,102 or 12% [Note 20]. Unrestricted Funds are
£6,713, 1%
Donations and legacies, those arising from fundraising, consultancy, grants,
Other trading activities, £187,561, 21% rental income from the Sylva Wood Centre, and our day-
£110,728, 12%
to-day operations. These funds are used by Sylva
Foundation to achieve its strategic objectives.
Expenditure
Total resources expended were £838,523 [Statement of
Financial Activities]. Delivery of the charity’s strategic
objectives cost £832,912 [Note 9] plus £5,611 of support
costs [detailed in Note 13].
Charitable activities, The majority of total expenditure was spent on staff
£605,308, 66% costs (£506,126) [Note 14].
Outcomes for the future
As our current five-year strategy (2021-26) draws to a
Funds 2024-25
close, next financial year the trustees and staff will begin
Unrestricted funds, Restricted funds,
a process to develop a new forward-looking strategic
£213,102, 12% £8,613, 1%
plan for the charity. We remain busy implementing our
impactful work with the support of our considerable
network of partner organisations and individual
supporters.
Small company provisions
This report has been prepared in accordance with the
provisions applicable to companies entitled to the small
companies exemption. The trustees' annual report was
approved on 20 [th] August 2025 and signed on behalf of
the board of trustees by:
Designated funds,
° £1,502,611, 87%
Sarah Taylor
Chair of Trustees
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----- End of picture text -----

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Independent Examiner's Report

Independent Examiner’s Report to the Trustees of Sylva Foundation

I report to the charity trustees on my examination of the accounts of the company for the year ended 31st March 2025 which are set out on pages 14 to 28.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes 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’).

Independent examiner's report

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

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

Mr Ajay Bahl BA BFP FCA Wenn Townsend Chartered Accountants Oxford

  1. the accounts do not accord with those records; or

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

  1. 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

  2. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for 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).

1[st] August 2025

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Statement of Financial Activities

Sylva Foundation Trustees’ Report and Accounts 2024-25

Statement of Financial Activities

for the year ended 31[st] March 2025

Note
Income and endowments
Donations and legacies
5
Charitable activities
6
Other trading activities
7
Investment income
8
Total income
Expenditure on charitable activities
9, 10
Total expenditure
Net (expenditure) / income
Transfer between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
21		 2025
Unrestricted
Designated
Restricted
Total
Funds
Funds
Funds
2025
£
£
£
£
42,497
40,156
104,908
187,561
571,171
-
34,137
605,308
110,728
-
-
110,728
6,713
-
-
6,713
731,109
40,156
139,045
910,310
622,831
46,395
169,297
838,523
622,831
46,395
169,297
838,523
108,278
(6,239)
(30,252)
71,787
(2,336)
2,239
97
-
105,942
(4,000)
(30,155)
71,787
107,160
1,506,611
38,768
1,652,539
213,102
1,502,611
8,613
1,724,326		 2024
Unrestricted
Designated
Restricted
Total
Funds
Funds
Funds
2024
£
£
£
£
66,833
518
-
67,351
317,337
-
94,842
412,179
128,259
-
-
128,259
1,184
-
-
1,184
513,613
518
94,842
608,973
500,723
66,327
105,502
672,552
500,723
66,327
105,502
672,552
12,890
(65,809)
(10,660)
(63,579)
(17,908)
17,908
-
-
(5,018)
(47,901)
(10,660)
(63,579)
112,178
1,554,512
49,428
1,716,118
107,160
1,506,611
38,768
1,652,539

There are no other gains or losses recognised during the year. This year’s results include performance-related grants whose conditions have not been fully met at the year end hence the charity has deferred £146,718 to be recognised in future periods. If the policy had not been adopted the deficit for the year would be £218,505.

The notes on pages 17 to 27 form part of these financial statements.

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Balance Sheet

Balance Sheet for the year ended 31[st] March 2025

Note 2025 2024
£ £ £ £ £ £ £
Fixed assets
Tangible fixed assets 16 1,465,427 1,520,993
Current assets
Debtors 17 110,408 88,098 88,098
Cash at bank and in hand 410,372 139,826 826
520,780 227,924 227,924
Creditors: amounts falling due within one year 18 (261,881) (96,378)
Net current assets 258,889 131,546
Total assets less current liabilities 1,724,326 1,652,539
Net assets 1,724,326 1,652,539
Funds of the charity
Unrestricted funds 20 213,102 107,160
Designated Funds 20 1,502,611 1,506,611
Restricted Funds 20 8,613 38,768
Total charity funds 21 1,724,326 1,652,539

For the year ending 31[st] March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

Trustees' responsibilities:

These financial statements were approved by the board of trustees and authorised for issue on 20[th] August 2025 and are signed on behalf of the board by:

Sarah Taylor Chair of Trustees Lara fap The notes on pages 17 to 27 form part of these financial statements.

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Cash Flow

Cash Flow Statement for the year ended 31[st] March 2025

Net cash flow from operating activities:
(Deficit)/surplus
Depreciation
Interest income receivable
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Investing activities:
Interest income receivable
Expenditure on tangible assets
Increase/(decrease) in cash balances
Cash at bank and in hand:
Brought forward balance
Increase/(decrease) in cash balances
Carried forward		 2025
£
71,787
57,330
(6,713)
(22,310)
165,503
265,597
6,713
(1,764)
270,546
139,826
270,546
410,372		 2024
£
(63,579)
57,803
(1,184)
(40,618))
31,860
(15,718)
1,184
(7,551)
22,085
161,911
(22,085)
139,826

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Notes to the Financial Statement

Notes to the Financial Statements

1. General information

Sylva Foundation is a charitable company registered in England and Wales (06589157), and a charity registered in England and Wales (1128516), and in Scotland (SC041892). The address of the registered office is Sylva Wood Centre, Little Wittenham Road, Long Wittenham, Abingdon, Oxfordshire, OX14 4QT.

2. Statement of compliance

These accounts have been prepared on an accruals basis and include income and expenditure as they are earned or incurred, rather than as cash is received or paid. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for a particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. They have concluded that the budgeted income and expenditure is sufficient with the level of reserves held for the charity to be able to continue as a going concern.

Income

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Notes to the Financial Statement

3. Accounting policies (continued)

Income (continued)

Where income does not meet the above criteria for recognition it is held as deferred income on the balance sheet until such time as it can be released.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Notes to the Financial Statement

3. Accounting policies (continued)

Impairment of fixed assets

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Notes to the Financial Statement

4. Limited by guarantee

The company is limited by guarantee and does not have a share capital. The trustees undertake to contribute a sum, not exceeding £1 each, to the assets of the company in the event of it being wound up.

5. Donations and Legacies

Donations – other
Charitable activities
Sale of goods/services as part of direct charitable activities
Performance-related grants
Other income from charitable activities - contractual payments		 Unrestricted
Funds
£
42,497
42,497
Unrestricted
Funds
£
72,541
330,466
168,164
571,171		 Designated
Funds
£
40,156
40,156
Designated
Funds
£
-
-
-
-		 Restricted
Funds
£
104,908
104,908
Restricted
Funds
£
3,500
25,524
5,113
34,137		 Total
2025
£
187,561
187,561
Total
2025
£
76,041
355,990
173,277
605,308		 Total
2024
£
67,351
67,351
Total
2024
£
75,420
130,711
206,048
412,179

6. Charitable activities

The 2024 comparatives include performance-related grant restricted expenditure of £94,842 and unrestricted expenditure of £35,869.

7. Other trading activities

Sales income
Rental income
Other activities for generating funds		 Unrestricted
Funds
£
10,201
74,631
25,896
110,728		 Designated
Funds
£
-
-
-
-		 Restricted
Funds
£
-
-
-
-		 Total
2025
£
10,201
74,631
25,896
110,728		 Total
2024
£
14,966
74,479
38,814
128,259

The 2024 comparatives are all unrestricted income.

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Notes to the Financial Statement

8. Investment income

nvestment income
Bank interest receivable Unrestricted
Funds
£
6,713
6,713		 Total
2025
£
6,713
6,713		 Total
2024
£
1,184
1,184

9. Expenditure on charitable activities by fund type

Environment, & Wood School and Wood Centre
Support costs		 Unrestricted
Funds
£
617,220
5,611
622,831		 Designated
Funds
£
46,395
-
46,395		 Restricted
Funds
£
169,297
-
169,297		 Total
2025
£
832,912
5,611
838,523		 Total
2024
£
666,423
6,129
672,552

The 2024 comparatives include environment, wood school and wood centre programmes’ designated costs of £66,327, restricted costs of £105,502 and unrestricted costs of £500,723.

10. Expenditure on charitable activities by activity type

Science, Education, Forestry, & Wood Programmes
Governance costs		 Activities
undertaken
directly
£
832,912
-
832,912		 Support
costs
£
-
5,611
5,611		 Total
2025
£
832,912
5,611
838,523		 Total
2024
£
666,423
6,129
672,552

11. Analysis of support costs

Analysis of support costs
Finance costs Support
costs
£
5,611
5,611		 Total
2025
£
5,611
5,611		 Total
2024
£
6,129
6,129

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Notes to the Financial Statement

12. Net income

Net income is stated after charging/(crediting):

Net income
come is stated after charging/(crediting):
Depreciation of tangible fixed assets 2025
£
58,160		 2024
£
57,803

13. Independent examination fees

Fees payable to the independent examiner for:

Independent examination of the financial statements
Other financial services		 2025
£
772
4,839
5,611		 2024
£
735
5,394
6,129

14. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 442,067 379,264
Social security costs 41,955 35,491
Employer contributions to pension plans 22,104 18,890
506,126 433,645
erage head count of employees during the year was 11 (2024: 9). The average number of full-time equivalent e
2025 2024
No. No.
All staff 11 9

The average head count of employees during the year was 11 (2024: 9). The average number of full-time equivalent employees during the year is analysed as follows:

Two employees received employee benefits of between £60,000 and £70,000 during the year (2024: 1).

15. Trustee remuneration and expenses

One trustee received remuneration of £773 during the year for work as an external tutor (2024: £Nil).

During the year two trustees received reimbursement for travel expenses totalling £297 (2024: £122).

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Notes to the Financial Statement

16. Tangible fixed assets

Cost
At 1stApril 2024
Additions
Disposals
At 31st March 2025
Depreciation
At 1stApril 2024
Charge for the year
Depreciation on disposals
At 31st March 2025
Carrying amount
At 31stMarch 2025
At 31stMarch 2024		 Land and
buildings
£
1,695,497
-
-
1,695,497
268,679
42,444
-
311,123
1,384,374
1,426,818		 Equipment
£
156,552
3,195
(1,431)
158,316
62,377
15,716
(830)
77,263
81,053
94,175		 Total
£
1,852,049
3,195
(1,431)
1,856,318
331,056
58,160
(830)
388,386
1,465,427
1,520,993

17. Debtors

Trade debtors
Prepayments and accrued income		 2025
£
108,645
1,763
110,408		 2024
£
87,368
730
88,098

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Notes to the Financial Statement

18. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors – pension
VAT payable		 2025
£
61,664
151,667
12,498
6,275
29,777
261,881		 2024
£
37,289
44,744
11,306
3,013
26
96,378

Deferred income represents income received in advance for which the charity has not yet met the conditions of recognition. There was a deferred income balance of £37,672 at the beginning of the year and the amount deferred at the year-end was £146,718.

19. Pensions and other post-retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £22,104 (2024 £18,890).

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Notes to the Financial Statement

20. Analysis of charitable funds

Unrestricted Funds
Designated Funds
Operational fixed assets
Environment
Wood School
Wood Centre
Reserve fund
Capital maintenance fund
Restricted funds
Environment
Wood School
Core		 At 1st April
2024
£
107,160
107,160
1,426,818
19,698
-
2,951
39,780
17,364
1,506,611
4,752
3,345
30,671
38,768		 Income
£
731,109
731,109
-
465
1,000
-
38,691
-
40,156
81,610
46,667
10,768
139,045		 Expenditure
£
(622,831)
(622,831)
(42,444)
-
(1,000)
(2,951)
-
-
(46,395)
(77,749)
(70,012)
(21,536)
(169,297)		 Transfer
£
(2,336)
(2,336)
-
(19,000)
-
-
21,239
-
2,239
-
20,000
(19,903)
97		 At 31st March
2025
£
213,102
213,102
1,384,374
1,163
-
-
99,710
17,364
1,502,611
8,613
-
-
8,613

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Notes to the Financial Statement

20. Analysis of charitable funds (continued)

Unrestricted Funds
Designated Funds
Operational fixed assets
Environment
Wood School
Wood Centre
Reserve fund
Capital maintenance fund
Restricted funds
Environment
Wood School
Core		 At 1st April
2023
£
112,178
112,178
1,469,061
13,203
272
2,951
37,849
31,176
1,554,512
34,391
5,487
9,550
49,428		 Income
£
513,613
513,613
-
518
-
-
-
-
518
2,582
30,724
61,536
94,842		 Expenditure
£
(500,723)
(500,723)
(42,243)
(10,000)
(272)
-
-
(13,812)
(66,327)
(32,221)
(32,866)
(40,415)
(105,502)		 Transfer
£
(17,908)
(17,908)
-
15,997
-
-
1,931
-
17,928
-
-
-
-		 At 31st March
2024
£
107,160
107,160
1,426,818
19,698
-
2,951
39,780
17,364
1,506,611
4,752
3,345
30,671
38,768

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Sylva Foundation Trustees’ Report and Accounts 2024-25

Notes to the Financial Statement

21. Analysis of net assets between funds

2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets		 Unrestricted
Funds
£
81,053
247,212
(115,163)
213,102
Unrestricted
Funds
£
94,175
71,691
(58,706)
107,160		 Designated
Funds
£
1,384,374
118,237
-
1,502,611
Designated
Funds
£
1,426,818
79,793
-
1,506,611		 Restricted
Funds
£
-
155,331
(146,718)
8,613
Restricted
Funds
£
-
76,440
(37,672)
38,768		 Total
Funds
£
1,465,427
520,780
(261,881)
1,724,326
Total
Funds
£
1,520,933
227,924
(96,378)
1,652,539

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Support for Sylva Foundation

Sylva Foundation Trustees’ Report and Accounts 2024-25

How you can support Sylva Foundation

Sylva Foundation relies on the help of many people and organisations. This section outlines some of the ways we currently receive support. We are always keen to receive support in different ways. Read on to find out how you could help our important work.

Donate

There are several ways you can donate to support Sylva. We offer specific opportunities, such as helping towards a new building, or sponsoring a bench for a start-up business. We also benefit from regular small donations from people who believe in the importance of our work. If you like what we do and how we do it, please consider joining our Friends scheme. Find out more: sylva.org.uk/support

Remember Sylva in your Will

Leaving a Legacy to Sylva is a powerful way to make your support for the charity live on. We believe that trees and forests underpin life on Earth, especially if cared for as part of a dynamic living landscape. Your Legacy will support our ongoing work to achieve a sustainable society and environment. We offer a number of ways to help you leave a legacy, including a home visit with our partners The Goodwill Partnership, and in England a free online Will writing service. You can read more at sylva.org.uk/legacy or contact us to discuss at: 01865 408018 or legacy@sylva.org.uk .

Shopping

We have a small online shop which helps us raise much-needed income. sylva.org.uk/shop

Get involved

There are a wide range of options for you to get involved in our work. At the local level we enjoy support from the public caring for our small estate, and promoting our work through events at the Sylva Wood Centre.

Fundraise

Sylva is not a membership charity, so is without the regular income this provides many charities. We therefore need to raise funds for specific projects and build a strong foundation of income to support our core costs. We don’t have teams of individuals fundraising for us but if you can help promote our work, especially our campaigns and appeals, you will make a difference.

Local groups

Sylva tends to work in partnership with other organisations to achieve its reach across Britain. We are most active locally via the Sylva Wood Centre in Oxfordshire, where local people can help support our Future Forest, Community Orchard, and arts events.

Campaigns and appeals

Support our campaigns and appeals, and you can help our work helping people and trees grow closer together. Subscribe to our enews at sylva.org.uk/subscribe so that you are kept up-to-date.

Training

We offer an exciting range of courses at the Sylva Wood Centre. By attending a paid course your fee will help support our work bridging significant gaps which exist in formal wood education. Find out more at woodschool.sylva.org.uk .

Volunteering

If you are looking for an exciting and interesting way to make a difference to our environment, please consider volunteering with Sylva. We have recently benefited volunteers helping with school visits, data entry, visitor welcoming, tree planting, and even a business angel. You don’t have to know anything about trees, forestry or wood to volunteer with Sylva. Find out more at sylva.org.uk/volunteer

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Support for Sylva Foundation

Sylva Foundation Trustees’ Report and Accounts 2024-25

Acknowledgements 2024-25

We are very grateful for all the support offered this year by so many individuals and organisations.

Volunteers and community groups Donors and Funders Alys Bryan Aspen Trust Andew Lea Benchmark Furniture David and Karon Whenmouth Chapman Charitable Trust Harriet Child Conran Foundation Inge Hill Dulverton Trust Jane Cleal D’Oyly Carte Charitable Trust Katie Furmston Garfield Weston Foundation Katy Thompson Horlock Educational Trust Lynn Jones Michaelis family Natalie Cole National Heritage Lottery Pauline Upstone The Gunter Charitable Trust Phil Horton The Middle Way Trust Philip Koomen The Mila Charitable Trust Phoebe Oldfield Vastern Timber Ltd Rae Sellen Woven Foundation Sally Richards Steve Ash Sylva Foundation Friends Tess Osman Wittenham Warriors

Business supporters

3Keel Benchmark Furniture Blenheim Palace CloudForest Doig Furniture Makers ercol Evolving Forests Gaze Burvill Grown in Britain Lamello LENS Martin Glynn Matthew Cox Furniture Ltd National Trust Nicholsons Odies Oil ReHeat Rural Development Initiatives Savills Timber Auctions

NGO and Non-Profit Partners

Community Forest Trusts Confor Cumbria Woodlands Earth Trust Forest Canopy Foundation and members Future Trees Trust Grown in Britain Institute of Chartered Foresters National Farmers Union National Forest National Trust Oxford Trust Royal Forestry Society Royal Scottish Forestry Society RSPB Small Woods Association Soil Association Woodland Heritage Woodland Trust Worshipful Company of Furniture Makers

Statutory sector and other public bodies

Defra Environment Agency Forest Research Forestry Commission Natural England Scottish Forestry

Education/Academic Partners

Aberystwyth University

Bangor University Harper Adams University Liverpool John Moores University Reading University Rycotewood Furniture (Activate Learning) Southampton University SRUC (Scotland's Rural College)

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Contact us

Sylva Foundation Sylva Wood Centre Long Wittenham Oxfordshire OX14 4QT

Tel: 01865 408018

email: info@sylva.org.uk

www.sylva.org.uk