Registered number: 06876284 Charity number: 1136242
William Robinson Gravetye Charity
(A company limited by guarantee)
Trustees' report and financial statements for the year ended 31 March 2026
William Robinson Gravetye Charity (A company limited by guarantee)
| Page | |
|---|---|
| Reference and administrative details of the charity, its trustees and advisers | 1 |
| Trustees' report | 2 - 10 |
| Independent auditor's report on the financial statements | 11 - 14 |
| Statement of financial activities | 15 |
| Balance sheet | 16 - 17 |
| Statement of cash flows | 18 |
| Notes to the financial statements | 19 - 32 |
William Robinson Gravetye Charity
(A company limited by guarantee)
Reference and administrative details of the charity, its trustees and advisers for the year ended 31 March 2026
| Trustees | Julia Grant, Chair |
|---|---|
| Martin Bellamy | |
| Hugh Bullock CVO | |
| Peter Latham OBE | |
| Richard Leman OBE | |
| Julian van Kan | |
| Rebecca Baxter (appointed 10 July 2025) | |
| Rosalind Daniels (appointed 10 July 2025) | |
| Adria Tarrida (appointed 10 July 2025) | |
| Company registered number Charity registered number Registered office Company secretary Independent auditor Bankers Estate managers Investment managers |
06876284 1136242 c/o RH & RW Clutton 92 High Street East Grinstead RH19 3DF Mrs Sheila Taylor Chavereys Audit Limited Chartered Accountants The Goods Shed 2 Jubilee Way Faversham Kent ME13 8GD HSBC 27 Gloucester Road North Finton Bristol BS7 0SQ RH & RW Clutton 92 High Street East Grinstead, West Sussex RH19 3DF CCLA Investment Management One Angel Lane London EC4R 3AB |
Page 1
William Robinson Gravetye Charity
(A company limited by guarantee)
Trustees' report for the year ended 31 March 2026
The trustees present their annual report together with the audited financial statements of the charity for the period 1 April 2025 to 31 March 2026. The annual report serves the purposes of both a trustees' report and a directors' report under company law. The trustees confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements, including those of the charitable company's governing documents and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
This report has been prepared in accordance with the small companies regime of the Companies Act 2006.
Objectives and activities
a. Policies and objectives
The trustees are committed to best practices and have reviewed governance policies and procedures including internal financial controls. They have followed best practice as recommended by the Charity Commission.
In setting objectives and planning for activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
b. Objects
The objects of the charity, as set out in the memorandum of incorporation of the company, are all objects which are regarded as exclusively charitable under the law of England and Wales and, in particular, to serve as corporate trustee of the 1936 charity and thereby preserve the land at West Hoathly known as the Gravetye Estate, the woodlands and wildlife therein, including, inter alia, the manor house known as Gravetye Manor and surrounding gardens for the benefit of the public.
c. Our vision and mission
The vision is to ensure a thriving, beautiful, and welcoming landscape where people and nature grow together, inspired by the pioneering spirit of William Robinson and shaped through collaboration, care, and learning, with the mission to invest in and care for our woodland and wider estate using research to ensure it remains resilient, living and inspiring for people to enjoy and learn from, now and in perpetuity.
d. Main activities undertaken to further the charity's purposes for the public benefit
The trust property known as the Gravetye Estate, consists of cottages, farmland, woodland, agricultural buildings, lakes and a hotel in its own grounds. The assets are leased on short, medium and long term agreements as appropriate and these assets yield an annual income which is applied to fund some maintenance and continual improvements throughout the year and to raise awareness of the estate and William Robinson's legacy via various channels of educational/social/community-based projects and volunteering.
The activities of the charity consist of 3 main areas and the trustees have set objectives for each. These areas are Forestry, Property and Fundraising & Volunteering. The priorities for each have been set out in a medium-term plan implemented in 2023/24 and are over and above those which are considered as ongoing activities. Each of the projects are considered major, the total costs of which over the defined period exceed the charity’s annual income. Hence the trustees continue to focus on the need to diversify its funding sources to finance these objectives set.
Page 2
William Robinson Gravetye Charity
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2026
Achievements and performance
Main achievements of the charity
The vision and mission of the charity is to reflect and to deliver the legacy of William Robinson and in doing so to implement the works and transformation required to ensure its sustainability in perpetuity.
The mission is carried out by the trustees focused on a) Forestry and biodiversity, via the Land Management Advisory Group; b) Property, via the Built Environment and Estates Group; and public engagement, volunteering and fundraising via the; c) Public Engagement Group. The Finance and General Purpose Group is focused on preserving the financial and operational sustainability, including governance, of the charity to ensure that it has the capacity to deliver and grow to meet the objectives of the legacy.
a) Forestry and Land Management
The Gravetye Estate extends to 257 ha, of which 7.93 ha are let for the house and grounds which is operated as an hotel. The balance includes 165 ha as woodland and 73 ha agricultural land.
The woodlands are split 70% broadleaved, with major species Oak (27%), Ash (12%) and 26% coniferous, with major species Corsican Pine (18%), and some Norway Spruce and Scots Pine. About 5 ha is devoted to open space and track margins.
The major work during the year has been in response to plant health issues with felling of ash due to chalara fraxinea (ash dieback) and preventative removal of Norway Spruce which is subject to ips typographus (eight-toothed spruce bark beetle). A large area of over-mature poplar to the north of the estate was felled. Much of this work had been carried over from previous years when it had proved impossible due to wet ground conditions and the lack of a market for the timber.
Several areas were replanted with a mix of broadleaves and conifers and previous planting beaten-up and weeded, with much of the work done by volunteers and on corporate ‘team-building’ days. Next year will see re-establishment in the areas covered above.
During the year the management of the woodland has been assumed by English Woodland Forestry Ltd, a leading independent forestry consultant.
Their primary initial focus has been to extensively survey and map our woodland compartments, providing a full silvicultural survey including species breakouts, anticipated timber yields and comparing management progress against the existing 5-year forestry plan which formed part of the original 3-year strategy set out in 2023/24. They are also tracking and ensuring progress against an existing 5-year Countryside Stewardship grant held by the estate (annual value £46,122) which includes obligations to manage rides, open space and permissive access; deer and squirrel control; coppicing; thinning and monitoring. The forestry team liaise regularly with appropriate woodland management.
Moving forward we are planning to adopt a continuous cover forestry approach over much of the estate.
All the agricultural land has over the last 2 years been taken back in-hand. During the year a Sustainable Farming Incentive agreement has been entered into which supports the agricultural activities across the farmland. This focuses on low-input grassland management, with grazing by Riggit Galloway cattle being delivered through a grazing licence for the Conservators of the Ashdown Forest, who also took a hay cut where grazing was not feasible. An agreement was also entered into with Forest Research across approximately 0.8ha of farmland in Pylon Field, enabling new woodland to be planted as part of the OptFORESTS Network which supports research into resilient and climate-smart forests. This resulted in new woodland planting.
Page 3
William Robinson Gravetye Charity
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2026
Achievements and performance (continued)
b) Property and Built Estate
The trustees have continued to apply the principles of long-term stewardship to the management and maintenance of the buildings and structures on the estate.
The principal lease is of the Gravetye Manor Hotel, ancillary buildings and grounds which are held on a long lease with a substantial unexpired term. The quinquennial survey was commissioned to monitor the condition of the heritage and other assets forming part of the long lease.
A combined lease in respect of several residential properties expired and the trustees commenced the process of renewing the lease.
Other residential properties are the subject of a direct leasing policy. These have been the subject of significant capital investment in recent years, the majority of which were fully let during the year. Repairs and maintenance continued to be executed as necessary.
Facilities for community work and for our volunteers and visitors were much improved by the installation of fully accessible WCs attached to the volunteer centre, generously funded by donors detailed in the Fundraising and Volunteering section herein.
Former farm buildings continued to be let on a commercial basis or as part of licence agreements relating to use of the fields.
c) Fundraising and volunteering
Public Engagement is a key part of our vision and mission. In the last 12 months the work has involved;
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i) Developing our volunteering programme;
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ii) Improving the overall experience for Estate visitors;
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iii) Strengthening partnerships to underpin this work;
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iv) Engaging with the local community; and
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v) Understanding our impact.
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Developing our volunteering programme.
Over 540 people got involved in conservation volunteering on the Gravetye Estate in 2025/26 (454 in 24/25 - up 19% year on year). We are very grateful to all our volunteers who gave a total of 2,880 hours (2,319 in 24/25) of their time.
Of the total, 232 (168) volunteers were children and young people from local primary, secondary and SEN schools and uniformed groups (eg: Scouts).
They helped with a range of conservation projects during the 12 months including: counting earthworms; carrying out Citizen Science surveys; planting trees; looking after 1,500 tree saplings they planted the winter before; removing invasive species; improving habitats for dragonflies, damselflies and butterflies; and establishing a new hedgerow.
During summer 2025 we secured funding to go ahead with the construction of new accessible washroom facilities for volunteers. This involved converting an existing building attached to our House Martins Volunteer Hub. The new facilities include three new toilet cubicles, one of which is wheelchair accessible, plus new wash basins and hand dryers. They were opened in October 2025 by the Mayor of East Grinstead.
The feedback from volunteers is essential as we look to increase and improve the offering.
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William Robinson Gravetye Charity (A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2026
Achievements and performance (continued)
c) Fundraising and volunteering (continued)
- Improving the experience for visitors.
Every year over 8,000 people come to immerse themselves in nature on the Gravetye Estate. This public access is provided at no cost for visitors.
This year we continued to improve the experience for estate visitors. We commissioned Dr Matt Overd, an accessibility expert, to carry out a detailed site survey grading the accessibility of our paths.
His complete survey was published online. Thanks to this insight, we secured funding from High Weald National Landscape to make a connecting path in the heart of the Estate smoother, drier and wider - significantly improving access for off-road wheelchair users and people with limited mobility. Improving this path has helped create a circular trail which is accessible for visitors who might otherwise have been excluded.
• Strengthening partnerships.
Partnerships are vital to our public engagement and conservation efforts.
We are proud of the relationships we have built, helping us connect people with nature, enhance biodiversity, and get more diverse groups involved.
• Connecting people with nature.
In the last 12 months we continued to work in partnership with secondary schools to run curriculum enhancement days, including East Grinstead schools (Sackville School, Imberhorne School) and three new schools in Crawley (Ifield Community College, St Wilfrid’s Catholic School, Holy Trinity School). Primary school and SEN pupils continued to come and get involved in conservation and outdoor learning opportunities too (St Mary’s CE School, Brantridge Special School, Pound Hill Infants School, Baldwins Hill School).
We also worked with uniformed groups – 1st Hedgecourt Scouts from Felbridge, and 1st East Grinstead Scouts to provide volunteering opportunities for their young people and linked up with High Weald National Landscape to run guided walks during their festival.
• Enhancing biodiversity.
Working with People’s Trust for Endangered Species, we set up a survey to check for Hazel Dormice and were delighted to discover we have this endangered native species in our woodland. We’re now developing plans to protect their habitats.
We set up a formal relationship with the University of Sussex's Nature Sense programme in July, installing on-site monitoring stations which automatically map habitats, assess biodiversity and help with nature-recovery planning.
Meanwhile, Sussex Ornithological Society members continued to survey the Estate monthly helping us understand the health and variety of the bird population. A member of the Society thought they’d heard a Lesser Spotted Woodpecker on site. Then thanks to the partnership with Nature Sense, the project lead, Dr James Whitehead, used AI to review the monitoring station’s acoustic recordings and was quickly able to confirm we do have this very rare woodpecker on site. This story made the BBC News website and we’re now developing plans to protect the ‘totem’ trees where they nest.
We also continued to work with Professor Ellen Rotheray from Sussex University as part of Project Ripple Effect. We now have six fully trained volunteers who gather readings relating to the water quality and aquatic biodiversity of the River Medway every month.
Page 5
William Robinson Gravetye Charity
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2026
Achievements and performance (continued)
Gravetye Estate was one of two sites chosen by Forest Research (the Forestry Commission's research arm) for an EU climate change study. 2,000 saplings were planted in March 2026 including Sweet Chestnut, Maritime Pine, Scots Pine, Sweet Cherry and Sessile Oak saplings. Through this research, we hope to learn which species are most adaptive to changing climate conditions in the longer term.
We developed our partnership with the Conservators of the Ashdown Forest too, using their winter grazing cattle and sheep, rotating around different fields, to help develop and maintain wildflower meadows.
Finally, we are also planning to build on our previous successful collaboration with Newt Conservation Partnership. Based on the success of new freshwater habitats established with their support in 2023 and 2024 we want to partner with them in the year ahead to establish biodiversity net gain plots.
- Engaging with the local community.
During the 12 months our Development Manager carried out several local talks, engaging over 350 people from a variety of backgrounds. This helped us to raise awareness of the work of WRGC and the opportunity to connect with nature for free on the Gravetye Estate.
We are seeing greater engagement via the online channels: social media followers were up on Facebook, LinkedIn, Instagram; we now have 1,200 newsletter subscribers, up 70% year on year.
• Understanding our impact.
Following a detailed visitor survey in 2024-25, this year we carried out an online survey of our volunteers to find out more about the impact of getting involved in conservation with WRGC. The results were both positive and insightful
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100% of volunteers rate sessions as either good (32%) or excellent (68%)
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64% say they’ve gained physical and mental wellbeing benefits
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84% gained a sense of enjoyment and fun
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80% volunteer to have a positive impact on climate change
During the 2025-26 financial year we also developed and published our first impact report. A digital version of the report is available to download at www.william-robinson.org.uk/our-impact.
We are very grateful to all those who supported WRGC with grants and donations in the last 12 months including:
Bernard Sunley Foundation Gatwick Airport Community Trust High Weald National Landscape Lawson Trust Lochlands Trust Aviva Community Fund Garfield Weston Foundation CLA Charitable Trust
The Newt Conservation Partnership, as well as other entities, have also very generously provided in-kind support within the year.
Page 6
William Robinson Gravetye Charity
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2026
Financial review
a. Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
b. Net result
The trustees consider the charity to be financially stable and the detailed results for the year are set out in the statement of financial activities, balance sheet and notes which accompany this report.
During the year the charity incurred a net deficit of £10,813 versus a deficit of £45,676 the previous year. However, with the decline in the global equity markets prior to the reporting date, our investments fell by £89,169 (a decline of £56,962 the previous year) in value resulting in a total net reduction of funds of £99,982.
c. Risks, controls and mitigants
The trustees are responsible for ensuring that the charity has an appropriate system of risk management and controls. These are overseen by the Finance & General Purposes Group.
The most significant risks relate to loss of income from properties, and the risk of tree disease and climate change damages. Mitigation includes a focus on ensuring a sound relationship with the leaseholders and the establishment of new funding opportunities, supported by the new strategy developed by trustees in 2020 as revised in 2023/24, and which continues to be reviewed to meet the demands as required. Mitigations to improve tree health include regular inspection and pre-emptive felling, where necessary, and measures to improve the resistance of existing trees and plant new disease and climate resilient species.
The charity uses HSBC as its bankers and CCLA Investment Management as investment managers. These funds are managed in accordance with the trustees' investment policy, as well as ESG criteria and compatibility defined in the charity's policies.
Page 7
William Robinson Gravetye Charity
(A company limited by guarantee)
Trustees’ report (continued)
for the year ended 31 March 2026
c. Unrestricted but Designated Reserves
The charity has free reserves of £120,887 (2025: £8,107) (free reserves are defined by the charity as equal to net current assets which do not form part of the restricted funds). A considerable amount of expenditure is required to maintain the existing property assets and wider estate (eg: replanting woodland which has been devastated by pest and/or disease). The trustees have identified the following specific projects for which existing reserves have been designated and have been adjusted by inflation. These were first reported in the accounts 2024/25 with most projects already commenced and/or ongoing.
| Area | B/fwd 1.4.2025 |
Expenditure 2025/26 |
Inflation increase to fund (3%) |
C/fwd 31.3.2026 |
|---|---|---|---|---|
| Buildings - Volunteer access £37,376 £29,625 £232 £7,983 - Moat Cottage renovations £34,812 £13,500 £639 £21,951 - Solar installation £54,075 - £1,622 £55,697 - Estate property repair and refurbishment £351,738 £127,036 £6,741 £231,443 Forestry/woodland – developing resilient forest £281,460 £35,235 £7,386 £253,611 William Robinson woodland Legacy £67,053 - £2,011 £69,064 Dams & lakes - contingency £162,225 - £4,866 £167,091 |
||||
| TOTAL £988,739 £205,396 £23,497 £806,840 |
The current projected lease and rental income help to cover some of the ongoing costs of maintaining the overall estate, but they will not be sufficient for the life cycle capital costs and improvement of both the property and forestry assets as planned.
The total cost of the designated and other projects will consume our available liquid assets resulting in us having insufficient provisions to comply with our stated liquidity ratios. Thus, there remains the need for judicious planning and prioritising to focus on those projects that can be funded and will deliver immediate revenue.
Page 8
William Robinson Gravetye Charity
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2026
Whilst much has been spent on property to meet new legislation, work remains ongoing to ensure that they are fit for rental. Additional costs will also need to be incurred on new electrical and water feeds at Moat Cottage and Home Farm.
The forested areas continue to require considerable attention with not only harvesting and restocking but also the maintenance and repair of roads, tracks and culverts. Investment in improving biodiversity on the estate and ensuring plant and tree health against challenges such as Ips, dothistroma and chalara is essential.
Thus, securing other sources of funding is vital to meet these investments to ensure that the charity has a sufficient reserve to cover operating costs over a defined period, so as to sustain the overall legacy in perpetuity.
Structure, governance and management
a. Constitution
The property known as the Gravetye Estate was originally devised under the will of the late William Robinson to be utilised for the purposes of State Forestry.
The William Robinson Charity (number 256766) was registered on 25 September 1968 and was established by a Scheme of the High Court (Chancery Division) on 13 July 1936 and a Scheme of 13 February 1959 as amended by a Scheme of the Commissioners of 16 July 2001. The William Robinson Gravetye Charity (number 1136242) was registered on 9 April 2009 and registered as a company limited by guarantee on 14 April 2009. The assets and liabilities of the former William Robinson Gravetye Charity (number 256766) were designated as The William Robinson Gravetye Charity (number 1136242-1) and subsumed as a subsidiary to charity 1136242 under a uniting direction on 24 November 2010.
b. Methods of appointment or election of trustees
The charity is governed by a board of trustees which meets at least four times a year. The trustees of the charity are appointed by its member.
Of the trustees, one was a non-executive Forestry Commissioner, namely Peter Latham whose 2nd term as a Commissioner came to an end within our financial year.
The board of trustees consists of nine trustees. Trustees are recruited to give the charity a broad base of experience and to bring a range of skills including environmental policy, property, forestry, horticulture, finance and leisure and community investment. Some trustees are recruited from the area local to Gravetye Estate. All trustees are given a thorough induction session on the governance and operations of the charity. Training needs are continually monitored by the charity administrator to ensure the trustees are up to date with relevant information and requirements.
Member's liability
The Forestry Commission is the sole member and subscriber to the company. Under clause 7 of the Memorandum of Association the member is liable to contribute a sum not exceeding £1 in the event of the company being wound up whilst a member or within one year after ceasing to be so.
Page 9
William Robinson Gravetye Charity
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2026
Statement of trustees' responsibilities
The trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law, the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Disclosure of information to auditor
Each of the persons who are trustees at the time when this trustees' report is approved has confirmed that:
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so far as that trustee is aware, there is no relevant audit information of which the charity's auditor is unaware, and
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that trustee has taken all the steps that ought to have been taken as a trustee in order to be aware of any relevant audit information and to establish that the charity's auditor is aware of that information.
Auditor
The auditor, Chavereys Audit Limited, has indicated his willingness to continue in office. The designated trustees will propose a motion reappointing the auditor at a meeting of the trustees.
Approved by order of the members of the board of trustees and signed on their behalf by:
Julia Grant (Chair of Trustees) Date: 14 July 2026
Page 10
William Robinson Gravetye Charity
(A company limited by guarantee)
Independent auditor's report to the Members of William Robinson Gravetye Charity
Opinion
We have audited the financial statements of William Robinson Gravetye Charity (the 'charitable company') for the year ended 31 March 2026 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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give a true and fair view of the state of the charitable company's affairs as at 31 March 2026 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the Annual report other than the financial statements and our Auditor's report thereon. The trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Page 11
William Robinson Gravetye Charity
(A company limited by guarantee)
Independent auditor's report to the Members of William Robinson Gravetye Charity (continued)
Opinion on other matters prescribed by the Companies Act 2006
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In our opinion, based on the work undertaken in the course of the audit:
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the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements.
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the trustees' report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:
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adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees' remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit; or
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the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a Strategic report.
Responsibilities of trustees
As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Page 12
William Robinson Gravetye Charity
(A company limited by guarantee)
Independent auditor's report to the Members of William Robinson Gravetye Charity (continued)
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
As part of designing our audit, we determined materiality and assessed the risks of material misstatement in the financial statements, including how fraud may occur by enquiring of management of its own consideration of fraud. In particular, we looked at where management made subjective judgements, for example in respect of significant accounting estimates that involved making assumptions and considering future events that are inherently uncertain. We also considered potential financial or other pressures, opportunity and motivations for fraud. As part of this discussion we identified the internal controls established to mitigate risks related to fraud or noncompliance with laws and regulations and how management monitor these processes. Appropriate procedures included the review and testing of manual journals and key estimates and judgements made by management.
We gained an understanding of the legal and regulatory framework applicable to the charity and the sector in which it operates, drawing on our broad sector experience, and considered the risk of acts by the charity that were contrary to these laws and regulations, including fraud.
We focused on laws and regulations that could give rise to a material misstatement in the financial statements, including, but not limited to, the Charities Act 2011.
We made enquiries of management with regards to compliance with the above laws and regulations and corroborated any necessary evidence to relevant information.
Our tests included agreeing the financial statements disclosures to underlying supporting documentation and enquiries with management.
We did not identify any key audit matters relating to irregularities, including fraud. As in all of our audits, we also addressed the risk of management override of internal controls including testing journals and evaluation whether there was evidence of bias by the management that represented a risk of material misstatement due to fraud. Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.
Page 13
William Robinson Gravetye Charity
(A company limited by guarantee)
Independent auditor's report to the Members of William Robinson Gravetye Charity (continued)
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.
Iain D Morris FCA (Senior statutory auditor)
for and on behalf of Chavereys Audit Limited
Chartered Accountants
Faversham
14 July 2026
Page 14
William Robinson Gravetye Charity
(A company limited by guarantee)
Statement of financial activities (incorporating income and expenditure account) for the year ended 31 March 2026
| Note Income from: Donations and grants 3 Charitable activities 4 Investments 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net (expenditure)/ income Net losses on investments Net movement in funds before other recognised gains/(losses) Other recognised gains/(losses): Gains on revaluation of fixed assets 10 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2026 £ 142,189 259,504 32,122 433,815 428,849 428,849 4,966 (89,169) (84,203) - (84,203) 10,425,029 (84,203) 10,340,826 |
Restricted funds 2026 £ 70,857 - - 70,857 86,636 86,636 (15,779) - (15,779) - (15,779) 22,186 (15,779) 6,407 |
Total funds 2026 £ 213,046 259,504 32,122 504,672 515,485 515,485 (10,813) (89,169) (99,982) - (99,982) 10,447,215 (99,982) 10,347,233 |
Total funds 2025 £ 38,694 196,463 32,090 267,247 312,923 312,923 (45,676) (56,962) (102,638) 19,518 (83,120) 10,530,335 (83,120) 10,447,215 |
|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 19 to 32 form part of these financial statements.
Page 15
William Robinson Gravetye Charity (A company limited by guarantee) Registered number: 06876284
Balance sheet as at 31 March 2026
| Note Fixed assets Heritage assets 10 Investments 11 Current assets Debtors 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Restricted funds 14 Unrestricted funds Gravetye Manor and estate 14 Buildings 14 Forestry and woodland 14 William Robinson Legacy 14 Dams and lakes 14 General funds 14 Total unrestricted funds 14 Total funds |
34,586 141,343 175,929 (48,635) 9,200,000 317,073 253,611 69,064 167,091 333,987 |
2026 £ 9,200,000 1,019,939 10,219,939 127,294 10,347,233 10,347,233 10,347,233 6,407 10,340,826 10,347,233 |
37,342 66,878 104,220 (96,113) 9,200,000 478,000 281,460 67,053 162,225 236,291 |
2025 £ 9,200,000 1,239,108 |
|---|---|---|---|---|
| 10,439,108 8,107 |
||||
| 10,447,215 | ||||
| 10,447,215 | ||||
| 10,447,215 | ||||
| 22,186 10,425,029 |
||||
| 10,447,215 |
Page 16
William Robinson Gravetye Charity
(A company limited by guarantee)
Balance sheet (continued) as at 31 March 2026
The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
However, an audit is required in accordance with section 144 of the Charities Act 2011.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the trustees and signed on their behalf by:
Julia Grant (Chair of Trustees) Date: 14 July 2026
The notes on pages 19 to 32 form part of these financial statements.
Page 17
William Robinson Gravetye Charity
(A company limited by guarantee)
Statement of cash flows for the year ended 31 March 2026
| Cash flows from operating activities Net cash used in operating activities Cash flows from investing activities Dividends, interests and rents from investments Purchase of tangible fixed assets Proceeds from sale of investments Net cash provided by/(used in) investing activities Cash flows from financing activities Net cash provided by financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year The notes on pages 19 to 32 form part of these financial statements |
2026 £ (86,937) 31,402 - 130,000 161,402 - 74,465 66,878 141,343 |
2025 £ (35,772) 32,090 (180,482) 143,000 (5,392) - (41,164) 108,042 66,878 |
|---|---|---|
Page 18
William Robinson Gravetye Charity
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
1. General information
The charity is a company limited by guarantee registered in England and Wales. The registered office is c/o RH & RW Clutton, 92 High Street, East Grinstead HA19 3DF
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The accounts are presented in pounds sterling and are rounded to the nearest £1.
William Robinson Gravetye Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Going concern
The trustees are not aware of any material matters that would lead to the reasonable conclusion that the charity is not a going concern and the financial statements are therefore prepared on this basis.
2.3 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income from the letting of heritage assets held by the charity is considered to be charitable income since the primary purpose for holding these assets is not for investment purposes.
Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
Page 19
William Robinson Gravetye Charity
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
2. Accounting policies (continued)
2.5 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(losses) on investments’ in the statement of financial activities.
2.6 Pensions
The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.
2.7 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements.
The land and buildings comprising the Gravetye Estate constitute a permanent endowment of the charity.
2.8 Heritage assets
Where heritage assets have been purchased, they are initially recognised at cost. After recognition, under the revaluation model, heritage assets are measured at fair value.
3. Income from donations and grants
| Donations Grants Total 2025 |
Unrestricted funds 2026 £ 14,020 128,169 142,189 4,041 |
Restricted funds 2026 £ 48,589 22,268 70,857 34,653 |
Total funds 2026 £ 62,609 150,437 213,046 38,694 |
Total funds 2025 £ 4,041 34,653 |
|---|---|---|---|---|
| 38,694 | ||||
Page 20
William Robinson Gravetye Charity
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
4. Income from charitable activities
| Rental income from heritage assets Sale of timber and other income |
Unrestricted funds 2026 £ 201,167 58,337 259,504 |
Total funds 2026 £ 201,167 58,337 259,504 |
Total funds 2025 £ 193,692 2,771 |
|---|---|---|---|
| 196,463 |
5. Investment income
| Income from listed investments Bank interest |
Unrestricted funds 2026 £ 30,754 1,368 32,122 |
Total funds 2026 £ 30,754 1,368 32,122 |
Total funds 2025 £ 31,193 897 |
|---|---|---|---|
| 32,090 |
6. Analysis of charitable expenditure
| Charitable expenditure Total 2025 |
Direct costs 2026 £ 373,793 183,403 |
Support and governance costs 2026 £ 141,692 129,520 |
Total funds 2026 £ 515,485 312,923 |
Total funds 2025 £ 312,923 |
|---|---|---|---|---|
Page 21
William Robinson Gravetye Charity
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
6. Analysis of charitable expenditure (continued)
Analysis of direct costs
| Estate Forest (including forest management) Lakes Let property Insurance Irrecoverable VAT |
Total funds 2026 £ 168,236 79,627 1,986 92,460 6,941 24,543 373,793 |
Total funds 2025 £ 71,304 24,549 1,500 40,707 6,365 38,978 |
|---|---|---|
| 183,403 |
Analysis of support costs
| Staff costs Office costs Fundraising, advertising and media Management fees Professional fees (legal, surveying, planning and consultancy) Meeting expenses (governance cost) Accountancy (governance cost) Audit (governance cost) Volunteer facilitation expenses Bad debt |
Total funds 2026 £ 23,822 18,555 15,354 31,772 32,615 2,479 2,445 5,250 7,760 1,640 141,692 |
Total funds 2025 £ 23,118 15,531 17,365 31,825 18,557 1,886 2,329 5,000 13,909 - |
|---|---|---|
| 129,520 |
Page 22
William Robinson Gravetye Charity
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
7. Staff costs
| Wages and salaries Contribution to defined contribution pension schemes |
2026 £ 22,627 1,195 23,822 |
2025 £ 22,050 1,068 |
|---|---|---|
| 23,118 |
The average number of persons employed by the company during the year was as follows:
| 2026 | 2025 | |
|---|---|---|
| No. | No. | |
| General | 1.00 | 1.00 |
No employee received remuneration amounting to more than £60,000 in either year.
8. Trustees' remuneration and expenses
During the year, no trustees received any remuneration or other benefits (2025 - £NIL) .
During the year ended 31 March 2026, expenses totalling £ 377 (2025: £685) were reimbursed or paid directly to 1 (2025: 2) trustee(s) in respect of travel expenses for meetings.
9. Taxation
As a registered charity the company is not liable to corporation tax on investment income or gains nor income derived from its charitable activities.
Page 23
William Robinson Gravetye Charity
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
10. Heritage assets
Assets recognised at valuation
| Carrying value at 1 April 2025 Carrying value at 31 March 2026 |
Gravetye Manor and estate 2026 £ 9,200,000 |
|---|---|
| 9,200,000 |
The estate was professionally valued at 31 March 2026 by RH & RW Clutton on the basis of unencumbered freehold interests and subject to existing tenancies.
The original value of the estate on acquisition by the charity and subsequent costs to date are not known.
11. Fixed asset investments
| Cost or valuation At 1 April 2025 Disposals Revaluations At 31 March 2026 |
Listed investments £ 1,239,108 (125,946) (93,223) |
|---|---|
| 1,019,939 |
All investments held are listed in the UK. The historic cost of the investments was £1,007,894 (2025: £1,050,420).
12. Debtors
| Trade debtors Other debtors |
2026 £ 34,024 562 34,586 |
2025 £ 33,244 4,098 |
|---|---|---|
| 37,342 |
Page 24
William Robinson Gravetye Charity
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
13. Creditors: amounts falling due within one year
| Trade creditors Other taxation and social security Accruals and deferred income |
2026 £ 4,223 4,442 39,970 48,635 |
2025 £ 56,418 854 38,841 |
|---|---|---|
| 96,113 |
Page 25
William Robinson Gravetye Charity (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
14. Statement of funds
Statement of funds - current year
| Unrestricted funds: Designated Gravetye Manor and estate Buildings Forestry and woodland William Robinson Legacy Dams and lakes General funds Undesignated Total Unrestricted funds |
Balance at 1 April 2025 £ 9,200,000 478,000 281,460 67,053 162,225 10,188,738 236,291 10,425,029 |
Income £ - - - - - - 433,815 433,815 |
Expenditure £ - (170,161) (35,235) - - (205,396) (223,453) (428,849) |
Transfers in/out £ - 9,234 7,386 2,011 4,866 23,497 (23,497) - |
Gains/ (Losses) £ - - - - - - (89,169) (89,169) |
Balance at 31 March 2026 £ 9,200,000 317,073 253,611 69,064 167,091 |
|---|---|---|---|---|---|---|
| 10,006,839 | ||||||
| 333,987 | ||||||
| 10,340,826 |
Page 26
William Robinson Gravetye Charity (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
14. Statement of funds (continued)
| Restricted Volunteer expenses and coordinator Tree planting Washroom/accessible toilets Access paths Total of funds |
Balance at 1 April 2025 £ - - 22,186 - 22,186 10,447,215 |
Income £ 5,319 4,270 38,900 22,368 70,857 504,672 |
Expenditure £ (5,123) (1,059) (58,086) (22,368) (86,636) (515,485) |
Transfers in/out £ - - - - - - |
Gains/ (Losses) £ - - - - - (89,169) |
Balance at 31 March 2026 £ 196 3,211 3,000 - |
|---|---|---|---|---|---|---|
| 6,407 | ||||||
| 10,347,233 |
The Gravetye Manor and estate designated fund represents the book value of heritage assets held by the charity. The purpose of the charity is the preserve the Gravetye Estate and the trustees do not regard this asset as readily realisable and it has therefore been classified as a designated fund not forming part of the free reserves of the charity.
Page 27
William Robinson Gravetye Charity (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
14. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted Designated Gravetye Manor and estate Buildings Forestry and woodland William Robinson Legacy Dams and lakes General funds Undesignated Total Unrestricted funds |
Balance at 1 April 2024 £ 9,000,000 660,611 307,542 65,100 157,500 10,190,753 332,719 10,523,472 |
Income £ - - - - - - 232,594 232,594 |
Expenditure £ Transfers in/out £ 180,482 19,518 (196,533) 13,922 (34,280) 8,198 - 1,953 - 4,725 (50,331) 48,316 (243,262) (48,316) (293,593) - |
Gains/ (Losses) £ - - - - - - (37,444) (37,444) |
Balance at 31 March 2025 £ 9,200,000 478,000 281,460 67,053 162,225 |
|---|---|---|---|---|---|
| 10,188,738 | |||||
| 236,291 | |||||
| 10,425,029 |
Page 28
William Robinson Gravetye Charity (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
14. Statement of funds (continued)
| Restricted Grant for woodlands management plan School sessions and volunteer hub Volunteer coordinator salary House Martins conversion Signage Volunteer expenses and coordinator Tree planting Washroom/accessible toilets Access paths Total of funds |
Balance at 1 April 2024 £ - 149 3,786 1,856 - - - - 1,072 6,863 10,530,335 |
Income £ 3,653 - - - 2,000 5,000 1,000 23,000 - 34,653 267,247 |
Expenditure £ Transfers in/out £ (3,653) - (149) - (3,786) - (1,856) - (2,000) - (5,000) - (1,000) - (814) - (1,072) - (19,330) - (312,923) - |
Gains/ (Losses) £ - - - - - - - - - - (37,444) |
Balance at 31 March 2025 £ - - - - - - - 22,186 - |
|---|---|---|---|---|---|
| 22,186 | |||||
| 10,447,215 |
Page 29
William Robinson Gravetye Charity (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
15. Summary of funds
Summary of funds - current year
| Designated funds General funds Restricted funds Summary of funds - prior year Designated funds General funds Restricted funds |
Balance at 1 April 2025 £ 10,188,738 236,291 22,186 10,447,215 Balance at 1 April 2024 £ 10,190,753 332,719 6,863 10,530,335 |
Income £ - 433,815 70,857 504,672 Income £ - 232,594 34,653 267,247 |
Expenditure £ Transfers in/out £ (205,396) 23,497 (223,453) (23,497) (86,636) - (515,485) - Expenditure £ Transfers in/out £ (50,331) 48,316 (243,262) (48,316) (19,330) - (312,923) - |
Gains/ (Losses) £ - (89,169) - (89,169) Gains/ (Losses) £ - (37,444) - (37,444) |
Balance at 31 March 2026 £ 10,006,839 333,987 6,407 |
|---|---|---|---|---|---|
| 10,347,233 | |||||
| Balance at 31 March 2025 £ 10,188,738 236,291 22,186 |
|||||
| 10,447,215 |
Page 30
William Robinson Gravetye Charity
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
16. Reconciliation of net movement in funds to net cash flow from operating activities
| Net expenditure for the year (as per Statement of Financial Activities) Adjustments for: Losses on investments Dividends, interests and rents from investments Decrease/(increase) in debtors Increase/(decrease) in creditors Net cash used in operating activities 17. Analysis of cash and cash equivalents Cash in hand Total cash and cash equivalents 18. Analysis of changes in net debt At 1 April 2025 £ Cash at bank and in hand 66,878 66,878 |
2026 £ (99,982) 89,169 (31,402) 2,756 (47,478) (86,937) 2026 £ 141,343 141,343 Cash flows £ 74,465 74,465 |
2025 £ (102,638) 56,962 (32,090) (4,106) 46,100 (35,772) 2025 £ 66,878 66,878 At 31 March 2026 £ 141,343 141,343 |
|---|---|---|
Page 31
William Robinson Gravetye Charity
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2026
19. Pension commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable to the fund and amounted to £1,195 (2025: £1,068) were payable to the fund at the balance sheet date and are included in creditors.
20. Related party transactions
During the period the charity received grants from the Forestry Commission of £nil (2025: £3,653). The Forestry Commission is the sole member of the charity and as described on page 9, one trustee served as a non-executive Forestry Commissioner during the period.
Page 32