## **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: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - • the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. * _Please delete the words in the brackets if they do not apply._ **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_**
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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| CC17a (Excel) 18/07/2026 8 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) Unr8*rt￿8d funds R•valuatlon r•Mrv• 16 73.682 7.144 80.826 74,491 017 18 Totallund8 S*Jngd by one orkn trustées on bèhal of al tho INstee$ SwJnature Name Dalo of •pproval k*thael 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: - the Charities Act 2011 - and with the Statement of Recommended Practice (SoRP) 2026 - and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) ## **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. CC17a (Excel) 18/07/2026 10 ## **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.| CC17a (Excel) 18/07/2026 11 ## **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** CC17a (Excel) 18/07/2026 12 ## **Section C Notes to the accounts (cont)** ## **Note 3: Analysis of income** |**Analysis**|**Unrestricted**
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**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)** CC17a (Excel) 18/07/2026 13 ## **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**||| ||||| CC17a (Excel) 18/07/2026 14 ## **Section C Notes to the accounts (cont)** ## **Note 6: Analysis of expenditure** |**Analysis**|**Unrestricted**
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**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**|-|-|-|-|-|-|-|-| CC17a (Excel) 18/07/2026 15 ## **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.**_ CC17a (Excel) 18/07/2026 16 ## **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| ||-|-| ||-|-| ||-|-| CC17a (Excel) 18/07/2026 17 **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_ CC17a (Excel) 18/07/2026 18 ## **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**
**£**| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 18/07/2026 19 ## **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**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| CC17a (Excel) 18/07/2026 20 ## **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|-|-| CC17a (Excel) 18/07/2026 21 ## **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| CC17a (Excel) 18/07/2026 22 ## **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| CC17a (Excel) 18/07/2026 23 ## **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| CC17a (Excel) 18/07/2026 24 ## **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|| |||| |||| |||| CC17a (Excel) 18/07/2026 25