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2026-04-30-accounts

Tamar Community Trust

Charity Number : 1132513

Unaudited accounts for the Year ended 30 April 2026

D. M. Batten Kingfisher House Lanivet PL30 5HF

Tamar Community Trust

Tamar Community Trust
Charity Number : 1132513
Contents Page
Contents 1
Trustees’ Report 2 - 5
Independent Examiner’s Report 6 - 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Accounts
 10 - 25

1

Trustees’ Annual Report for the period

From I May 2025 Period start date To 30 April 2026 Period end date Charity name: Tamar Community Trust

Charity registration number: 1132513

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 Preservation, conservation and
protection of the environment,
particularly in the Tamar Valley, for the
benefit and education of the public.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 Managing and developing particular
sites with emphasis on access for the
general public and education regarding
the environmental benefits
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 The trustees have had regard to the
guidance issued by the Charity
Commission on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38 Any grants made are to small local
projects
Policy on social investment
including program related
investment		 Para 1.38 N/A
Contribution made by
volunteers		 Para 1.38 All our projects are dependent upon the
hard work and skills contributed by a
loyal band of volunteers
Other

2

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 The charity has contributed to the
development of an intertidal wetland
which is now being managed by them
with increased education and
information available. In other areas the
charity has continued to manage access
for the public to woodland and riverside
areas, providing opportunities for
education, relaxation and recreation
whilst preserving the historical aspects
and wild life.

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 At year end we held £44,304 in the bank
with £50,000 in Term Deposit Accounts
with no debtors but creditors of £2,072.
The Surplus of £6,335 reflects
fluctuating receipt of grant income.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 Reserves sufficient to cover one year’s
governance and general outgoings are
held. Additionally, individual ongoing
projects, where funds are not restricted,
are identified separately
Amount of reserves held Para 1.22 £6,000
Reasons for holding zero
reserves		 Para 1.22 N/A
Details of fund materially in
deficit		 Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 There are currently no uncertainties
about the charity continuing as a going
concern.

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 Grants from and contracts with local
authorities
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46
Other

3

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Election to post

Reference and Administrative details

Charity name Tamar Community Trust
Other name the charity uses
Registered charity number 1132513
Charity’s principal address Tamar Valley Centre
Cemetery Road
Drakewalls
Gunnislake PL18 9FE

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
 Trustee name
Michael Francis
Gillian Philippa
White
Richard Ian Davies
Kenneth Ian
Mitchell
Grace Moon
Christopher Smart
Peter Gladstone
Roe Thompson
David John Wallis		 Office (if any) Office (if any) Dates acted if not for whole
**year **		 Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
Chair
Secretary and
Treasurer
Michael John
Wallis
Corporate trustees–names of the directors at the date the report was approved
Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

4

Funds held as custodian trustees on behalf of others Descripb'on of Ihe assets NONE held in this Name and objeds of the charity on wh)se behalf the assets are hekl and how this falls withln the custodHn charivs objects Detslls of a[rBrVJ8n￿nts for saf6 Custody and segregation of such assets from the tharity's own assets Exemptions from disclosure Reason for non4t8dowre of k8 Other o tlonal Information Declarations The truste88 d•clarn that th•y hov• approved the tru•t•o8' r•port alrn. Slgned on bohalf of tho charlty's trustsos Slgnaturè(s) Full name{$) Poslllon (eg Socretary. Chalr. etc) Dato MICHAEL JOHN FRANCIS CHAIR GILLIAN PHILIPPA VIHITE SECRETARYrrREASURER 5 August 2026

Independent examiner's report on the accounts

Section A Independent Examiner’s Report
Report to the trustees
On accounts for the year
ended
Set out on pages		 Tamar Community Trust
30 April 2026 Charity no
(if any)		 1132513
8 to 25
(the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 / 04 / 2026

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report 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 all 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 in connection with the examination which gives me cause to believe that in, any material respect:

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.

Date: 5 August 2026 Signed: Name: Danny Martin Batten

6

Relevant professional qualification(s) or body (if any):

Address:

Kingfisher House Lanivet Cornwall PL30 5HF

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

7

Tamar Community Trust Tamar Community Trust Tamar Community Trust 1132513
Annual Accounts
Report period
from		 1/5/2025 to 30/4/2026
Prior period
from		 1/5/2024 30/4/2025

Section A Statement of Financial Activities

Recommended categories by
activity
Guidance Notes
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
Resources expended (Note 6)
Expenditure on:
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
Exceptional items
S16
S17
S18
Other gains/(losses)
S19
S20
Reconciliation of funds:
S21
S22
Total
Total
Net income/(expenditure) before investment
gains/(losses)
Net income/(expenditure)
Total funds carried forward
Transfers to/(from) funds
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use
Net movement in funds
Total funds brought forward		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05
6,962 2,170 - 9,132 13,660
34,991 - - 34,991 37,486
- - - - -
760 - - 760 784
- - - - -
80 368 - 448 -
42,793 2,538 - 45,331 51,930
- - - - -
38,303 693 - 38,996 31,345
- - - - -
- - - - -
38,303 693 - 38,996 31,345
4,490 1,845 - 6,335 20,585
- - - - -
4,490 1,845 - 6,335 20,585
- - - - -
52 (52) - - -
- - - - -
- - - - -
4,542 1,793 - 6,335 20,585
69,140 5,351 - 74,491 53,906
73,682 7,144 - 80,826 74,491

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Section B lknstrlctsd R•strlcled I￿oMe Endowm•nt Ttstsl th5• nds y••r Totsl l••t y••r Fixed assets Intanglblo a8#ets Tanglblo a5s•ts Horftago aslets Inve8tm•nts F01 F02 F03 F04 F05 (Nolo 15) INol• 14) (Noto 161 (Not• ln 192 7,163 192 Current assets Stocks oobtorfj INoh 19) I￿￿tm•n￿ INot• 17A Cash at bank and In hand (Noto 24) Total ¢urnt •M•ts wo 50.000 23,930 Credltors: anovnts falllng du• wfthln on• year (Note 20) 2.422 18,978 19.4LK) 2,816 Not cunBnt•s•¢rfll•blllllosJ Cre(Itors: amounts f•lMng du• aft•r on• {Noto 20) PMvl•lons for Il•bllltl•• 81S Tot￿ net w•ts orllablllths Funds of the Charlty Endowmènt funds (Note 2n ReBtrfcted Income funds 27) Unr8rt￿8d funds R•valuatlon r•Mrv• 16 73.682 7.144 80.826 74,491 017 18 Totallund8 SJngd by one orkn trustées on bèhal of al tho INstee$ SwJnature Name Dalo of •pproval kthael Fr4rtC4 5W20 Gkn P 54uy4026 CC17a (Excel) 18107r2026

Section C Notes to the accounts

Note 1: Basis of preparation

This section should be completed by all charities .

1.1 Basis of Accounting

The charity constitutes a public benefit entity as defined by FRS 102. These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

1.2 Going Concern

The trustees have considered cash flow estimates, the reserve balances and the operating environment for the twelve months from the date of these accounts and have concluded that the charity is a going concern.

1.3 Changes to Accounting Policies

There were no changes to accounting policies for the reported period.

1.4 Changes to Accounting Estimates

There were no changes to accounting estimates for the reported period.

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Section C Notes to the accounts (cont)

Note 2: Accounting policies

2.2 INCOME

2.2 INCOME
The following list of accounting policies has been adopted and applied by the charity. Where a different or additional policy has been adopted
then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
- the charity becomes entitled to the resources;
- it is more likely than not that the trustees will receive the resources; and
- the monetary value can be measured with sufficient reliability.
Offsetting There has been no offsetting of assets and liabilities, or income and expenses,
unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
Grants and donations In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Government grants The charity has received government grants in the reporting period.
Contractual income and This is only included in the SoFA once the charity has provided the related
performance related grants goods or services or met the performance related conditions.
Support costs The charity has incurred expenditure on support costs.
Volunteer help The charity has incurred expenditure on support costs re volunteers.
Income from interest, This is included in the accounts when receipt is probable and the amount
royalties and dividends receivable can be measured reliably.
Income from membership Membership subscriptions received in the nature of a gift are recognised
subscriptions in Donations and Legacies.

2.3 EXPENDITURE AND LIABILITIES

Liability recognition Liabilities are recognised where it is more likely than not that there is a legal
or constructive obligation committing the charity to pay out resources and the
amount of the obligation can be measured with reasonable certainty.
Governance and support Support costs have been allocated between governance costs and other support.
costs Governance costs comprise all costs involving public accountability of the charity
and its compliance with regulation and good practice.
Governance and support Support costs include central functions and have been allocated to activity cost
costs categories on a basis consistent with the use of resources, e.g. allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance Where the charity gives a grant with conditions for its payment being a specific
conditions level of service or output to be provided, such grants are only recognised in the
SoFA once the recipient of the grant has provided the specified service or output.
Grants payable without Where there are no conditions attaching to the grant that enables the donor charity
performance conditions to realistically avoid the commitment, a liability for the full funding obligation
must be recognised.
Redundancy cost The charity made no redundancy payments during the reporting period.
Creditors The charity has creditors which are measured at settlement amounts less any trade discounts.

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Provisions for liabilities

Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.

2.4 ASSETS

Tangible fixed assets for use These are capitalised if they can be used for more than one year, and cost at least £ by charity

Depreciation policies Commercial Vehicles - Reducing balance at 20% Other Assets - Straight line over 10 years

Tangible fixed assets for use They are valued at cost. by charity

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Section C Notes to the accounts (cont)

Note 3: Analysis of income

Analysis Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year
Donations and legacies: - - - - - - - -
Cash Collections 25 11 - 36 - - - -
Donations - 2,125 - 2,125 500 75 - 575
Grants - Non Recurring 300 - - 300 - - - -
Grants- Incomimg 6,637 - - 6,637 13,086 - - 13,086
SundryDonations - 34 - 34 - - - -
Total donations and legacies: 6,962 2,170 - 9,132 13,586 75 - 13,660
Charitable activities: - - - - - - - -
Maintenance work 34,991 - - 34,991 37,486 - - 37,486
- - - - - - - -
Total charitable activities: 34,991 - - 34,991 37,486 - - 37,486
Other trading activities: - - - - - - - -
- - - - - - - -
- - - - - - - -
Total other trading activities: - - - - - - - -
Income from investments: - - - - - - - -
Interest Received 760 - - 760 784 - - 784
- - - - - - - -
Total income from investments: 760 - - 760 784 - - 784
Separate material item of income: - - - - - - - -
- - - - - - - -
- - - - - - - -
Total separate material item income: - - - - - - - -
Other income: - - - - - - - -
Compensation 80 - - 80 - - - -
Deposits received - 368 - 368 - - - -
Total other income: 80 368 - 448 - - - -
TOTAL INCOME
42,793 2,538 - 45,331 51,855 75 - 51,930

Other information:

All income in the prior year was unrestricted except for: (please provide description and Dormouse Fund - Donation from Collection box £74.62 amounts) Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

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Section C Notes to the accounts (cont)

Note 4: Analysis of receipts of government grants

Government grant 1
Government grant 2
Government grant 3
Other
Government grant 1
Government grant 2
Government grant 3
Other
Please provide details of any unfulfilled
conditions and other contingencies
attaching to grants that have been
recognised in income.
Please give details of other forms of
government assistance from which the
charity has directly benefited.		 Description Description This year
£
Calstock Wetlands RPA - CHSL 6,637
-
Total
Description		 6,637
Last year
£
Calstock Wetlands RPA - CHSL for 2023 6,775
Calastock Wetlands RPA - CHSL for 2024 5,911
Antony Parish Council for Wacker Quay 400
-
Total 13,086
This year
Last year
This year
Last year

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Section C Notes to the accounts (cont)

Note 6: Analysis of expenditure

Analysis Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
This year
Last year
Expenditure on raising funds: - - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities: - - - - - - - -
CharityManagement & Administration 5,387 8 - 5,395 3,001 - - 3,001
CharityRunningCosts 2,060 - - 2,060 2,704 - - 2,704
Grants - - - - 500 - - 500
Labour 9,091 - - 9,091 2,035 - - 2,035
Management, work etc 14,650 350 - 15,000 9,875 280 - 10,155
Materials 1,202 - - 1,202 4,073 1,213 - 5,286
Other RunningCosts - - - - 132 - - 132
Refreshments for volunteers 783 - - 783 417 - - 417
Services 200 - - 200 - - - -
Signage 3,301 50 - 3,351 1,117 - - 1,117
Talks and Trips - 285 - 285 - - - -
Tools and equipment 902 - - 902 4,141 - - 4,141
Vehicle expenses 726 - - 726 1,832 25 - 1,857
Total charitable activities 38,303 693 - 38,996 29,826 1,518 - 31,345
Separate material item of expense - - - - - - - -
- - - - - - - -
- - - - - - - -
Total separate material item expense - - - - - - - -
Other - - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE
38,303 693 - 38,996 29,826 1,518 - 31,345

Other information:

Analysis of expenditure on charitable activities

This year This year This year This year Last year Last year Last year Last year
Activity or programme Activities
undertaken
directly		 Grant
funding of
activities		 Support Costs Total this
year		 Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total last
year
£ £ £ £ £ £ £ £
Activity1 - - - - - - - -
Activity2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -

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Section C Notes to the accounts (cont)

Note 9: Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

This year
Support cost
(examples)		 Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
£ £ £ £ £ (Describe method)
Governance
 - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -

Last year

Last year
Support cost
(examples)		 Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
£ £ £ £ £ (Describe method)
Governance
 - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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Section C Notes to the accounts (cont)

Note 10: Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Please provide details of the amount paid for any statutory external scrutiny of accounts
and other services provided by your independent examiner. If nothing was paid please
enter '0' in the appropriate box(es).
Independent examiner’s fees
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the
independent examiner		 This year
£		 Last year
£
350 350
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 14: Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

Freehold land &
buildings
Other land &
buildings
£
£
At the beginning of the year
- -
Additions
- -
Revaluations
- -
Disposals
- -
At end of the year
- -
At beginning of the year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
At end of the year
- -
Net book value at the beginning of the year
- -
Net book value at the end of the year
- -
14.4 Impairment
14.2 Depreciation and impairments
14.3 Net book value
This year: Please provide a description of the events and circumstances that led to
the recognition or reversal of an impairment loss.*		 Freehold land &
buildings
£		 Other land &
buildings
£		 Plant,
machinery and
motor vehicles
£		 Fixtures, fittings
and equipment
£		 Total
£
- - 13,999 - 13,999
- - - 200 200
- - - - -
- - - - -
- - 13,999 200 14,199
- - 6,836 - 6,836
- - - - -
- - 1,433 8 1,441
- - - - -
- - 8,269 8 8,277
- - 7,163 - 7,163
- - 5,730 192 5,922
14.5 Revaluation
Last year: Please provide a description of the events and circumstances that led to
the recognition or reversal of an impairment loss.
If an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation
the name of independent valuer, if applicable
(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed
assets.
(iii) Details of the existence and carrying amounts of property, plant and equipment
to which the charity has restricted title or that are pledged as security for liabilities.
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets been carried
under the cost model.
14.6 Other disclosures
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible
fixed assets and the capitalisation rate used.
This year
Last year
- -
This year Last year
£ £
- -
- -

* Depreciation policies per asset type are listed in Note 2.4 – Assets

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Section C Notes to the accounts (cont)

Note 19: Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Please complete this note if the charity has any debtors
or prepayments.
19.1 Analysis of debtors
Trade debtors
Prepayments and accrued income
Other debtors
Total		 This year
£		 Last year
£
- -
- -
- -
- -

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
Trade debtors
Prepayments and accrued income
Other debtors
Total		 This year
£		 Last year
£
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 20: Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals and deferred income
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Amounts owed to group and associated undertakings
Taxation and social security
Other creditors
Payments received on account for contracts or grants
with performance related conditions
Total		 Amounts falling due within
oneyear		 Amounts falling due within
oneyear		 Amounts falling due after
more than oneyear		 Amounts falling due after
more than oneyear
This year
£		 Last year
£		 This year
£		 Last year
£
17,328 - - -
- - - -
- - - -
- 646 - -
- - - -
2,072 2,170 - -
- - - -
- - - -
19,400 2,816 - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.
Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period
 This year Last year Last year
Grants received for work to
be carried out in 2026/27
This year
£		 Last year
£
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 20a: Leases

20.4 Analysis of small value leases

Total Commitments at the end of Commitments at the end of Commitments later than Commitments later than
this period
£		 one year
£		 one year and not
later than five
years
£		 five years
£
400 400 - -
- - - -
400 400 - -

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Section C Notes to the accounts (cont)

Note 24: Cash at bank and in hand

Note 24: Cash at bank and in hand
Cash at bank and on hand
Other
Total
Short term cash investments (less than 3 months maturity date)
Short term deposits		 This year
£		 Last year
£
- -
- -
44,305 70,144
- -
44,305 70,144

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Section C

Note 27: Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: UG - unrestricted general funds; UD – unrestricted designated funds; R - restricted funds; EC – endowment capital funds; and EE – endowment expendable funds

Fund names Fund Type
UG, UD, RE,
**EC, EE ***		 Purpose and Restrictions Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
Calstock Walkway UD 11,928
0
(2,206)		 3,600
0
13,322
Calstock Wetlands UD 5,006
6,667
0
(5,000)		 0
6,673
Dormouse Project RE 651
0
0
0
0
651
Friends of Tamar Valley RE 0
2,538
(293)		 0
0
2,245
General Fund UG 23,589
866
(4,890)		 5,662
0
25,227
General Fund (Reserve) UG 5,000
0
0
1,000
0
6,000
Heralds of Spring RE 350
0
0
0
0
350
Junior TV Supporters RE fund for Grant from Viscountess Boyd Fund 0
0
0
0
0
0
NL Grant-Wacker Quay RE furniture at Wacker Quay 0
0
(50)		 0
0
(50)
Pentillie Path RE 4,350
0
(350)		 (52) 0
3,948
Rechargeable Work UD 0
3,517
(2,577)		 (940) 0
0
SDF Signage UD 10,512
3,792
(5,219)		 0
0
9,086
Signage Denham Bridge UD to be retained pending NL application (CS) 0
0
0
0
0
0
Tamar Trails UD 4,831
11,227
(9,407)		 58
0
6,709
TVNL Wacker Grant UD 0
9,625
(4,915)		 (4,710) 0
0
TVNL Walkway Grant UD 0
6,800
(5,020)		 (1,780) 0
0
Wacker Quay Improvement UD 0
0
0
0
0
0
Wacker Quay Maintenance UD 8,173
0
(3,898)		 2,230
0
6,504
Wacker Quay Volunteers UD funds for use of Wacker volunteers 100
300
(171)		 (68) 0
161
Total Funds 74,491
45,331
(38,997)		 0
0
80,826

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Section C

Note 27: Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: UG - unrestricted general funds; UD – unrestricted designated funds; R - restricted funds; EC – endowment capital funds; and EE – endowment expendable funds * Key: UG - unrestricted general funds; UD – unrestricted designated funds; R - restricted funds; EC – endowment capital funds; and EE – endowment expendable funds * Key: UG - unrestricted general funds; UD – unrestricted designated funds; R - restricted funds; EC – endowment capital funds; and EE – endowment expendable funds * Key: UG - unrestricted general funds; UD – unrestricted designated funds; R - restricted funds; EC – endowment capital funds; and EE – endowment expendable funds * Key: UG - unrestricted general funds; UD – unrestricted designated funds; R - restricted funds; EC – endowment capital funds; and EE – endowment expendable funds * Key: UG - unrestricted general funds; UD – unrestricted designated funds; R - restricted funds; EC – endowment capital funds; and EE – endowment expendable funds * Key: UG - unrestricted general funds; UD – unrestricted designated funds; R - restricted funds; EC – endowment capital funds; and EE – endowment expendable funds * Key: UG - unrestricted general funds; UD – unrestricted designated funds; R - restricted funds; EC – endowment capital funds; and EE – endowment expendable funds * Key: UG - unrestricted general funds; UD – unrestricted designated funds; R - restricted funds; EC – endowment capital funds; and EE – endowment expendable funds
Fund names Fund Type
UG, UD, RE,
**EC, EE ***		 Purpose and Restrictions Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
Calstock Walkway UD 6,935
0
(7)		 5,000
0
11,928
Calstock Wetlands UD (58) 12,686
(122)		 (7,500) 0
5,006
Dormouse Project RE 590
75
(14)		 0
0
651
Friends of Tamar Valley RE 0
0
0
0
0
0
General Fund UG 17,651
12,518
(8,988)		 2,408
0
23,589
General Fund (Reserve) UG 0
0
0
5,000
0
5,000
Heralds of Spring RE 1,550
0
(1,200)		 0
0
350
Junior TV Supporters RE 0
0
0
0
0
0
NL Grant-Wacker Quay RE 0
0
0
0
0
0
Pentillie Path RE 4,850
0
(305)		 (195) 0
4,350
Rechargeable Work UD (112) 10,977
(8,507)		 (2,358) 0
(0)
SDF Signage UD 11,622
0
(1,110)		 0
0
10,512
Signage Denham Bridge UD 0
0
0
0
0
0
Tamar Trails UD 7,537
10,275
(8,481)		 (4,500) 0
4,831
TVNL Wacker Grant UD 0
0
0
0
0
0
TVNL Walkway Grant UD 0
0
0
0
0
0
Vehicle UD (2,245) 2,245
0
0
Wacker Quay Improvement UD 5,584
0
(400)		 (5,184) 0
0
Wacker Quay Maintenance UD 0
5,400
(2,211)		 4,984
0
8,173
Wacker Quay Volunteers UD funds for use of Wacker volunteers 0
0
0
100
0
100
Total Funds 53,906
51,930
(31,345)		 (0) 0
74,491

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Section C

Note 27: Charity funds (cont)

27.3 Transfers between funds This year

Thisyear
Reason for transfer and where endowment is converted to income,
legalpower for its conversion		 Amount
Between unrestricted and
restricted funds		 Contribution to support costs (52)
Between endowment and
restricted funds		 -
Between endowment and
unrestricted funds		 -
Lastyear
Reason for transfer and where endowment is converted to income,
legal power for its conversion		 Amount
Between unrestricted and
restricted funds		 Contribution to support costs (195)
Between endowment and
restricted funds		 -
Between endowment and
unrestricted funds		 -
Thisyear
27.4 Designated funds
Planned use Purpose of the designation Amount
Maintenance of sites Relates to particular sites eg Tamar Trails, Wacker Quay 42,455
How much will be used depends on work that has to be done.
Varies from year to year eg storm damage will increase work and bill
Lastyear
Planned use Purpose of the designation Amount
Maintenance of sites Relates to particular sites eg Tamar Trails, Wacker Quay 40,551
How much used depended on work that had to be done.
Varies from year to year eg storm damage will increase work and bill

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