Lwj Company rnglstratlon numbw 07390338 IEngland and Wale•l Ch•rfty regl8lrdtlon nUmr 1142201 (England and Wala$l WILDGOOSE RURAL TRAINING CONSOLIDATEDANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
WILDGOOSE RURAL TRAINING LEGAL AND ADMINISTRATIVE INFORMATION Truth•• Mr B P BO11 Mr G Sansome Mrs H (ry Mr S C Brown Mr D F Saund Mrs M Tgrrètt Mrs L Cath¥rf1 MrA Barfetta IAprK4rrt¢d 5August 20251 SenlormanAg8m•Nt MrJ Hldder Chlef EXeWu 0ffl¢4r Company numb•r 073 Chorlty nlbor 1142201 Ro918tsrod Offl Quary D Maln Ro8d WR2 8LS Audltor Kendo11 ¥10Y LLP Gr8nta Lodg8 71 Graham Rosd IAtJrc08teT8hlr• WR14 2JS
WILDGOOSE RURAL TRAINING TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT FOR THE YEAR ENDED 31 AUGUST2025 The Trust888 pr88enl Ihalr who ara also Direcl(xs ol Ihe Chawiiy for th¢ purpo58s of I1 Companl&s A¢t 2¢X present their annu81 report wth the finan stalgments for the year gnded 31 August 2025. The ffnanclal statements h8ve be8n prepar8d In a¢¢ofd8nr wlth the aceA)vnUng polldg$ 8et oul In nole 1 to th8 fin8nci818taternents and Compty wlth the Ch8iW8 g¢)v8mlng docvrngnL Ihe C¢imp8nle8 Acl 20(X8, FRS 102 'The Finandal Reporting Standard applcable In the UK and RepublK of Iieland" and the Charili88 SORP "Accounting and R8POrtlng by Charllies.. Statement of Recommended Pracaice appIable to charitie6 preparing th8ii accoun18 In actordance wbth th8 Flnanc401 Reporlkng Standard app1kb In the UK and Reputllc of Irdand (FRS 102)" ObJ•ctlv•8 and ilm8 Th8 C¢)mpany'8 objects are prfndpoty frjr thtt behofft oflh• communlty.'- -To provide or assist in Ihe provision of services in the iTht8re8ts of swat wollare for work or lei8ure Ilm8 OCLupaJon ol IndIdUal$ who have need of such s8ceS by reason of thelr age. alItY or 80dal Lcum8tances wlthln th8 obhct of tmpro¥lng thetr 1xdOn8 ol If•. -To a¢lvanc• th• •dUc8On of Iha ben8fdarfg$. kn par)r. through th• pro¥lslon of ¢rAlnlng and exp0rfsn¢¢ In lond b8s•d 8nd prncueal skjlls. -To develop the capadty and skills of th¢ momb¢rn of Iho (%nty tn 8uth a way Ihal they are bett¢r abl8 lo Identbfy, and help rneet, Ihelr neeth and lo pwudpatg more fully in 8odty. -To promot& lh• conservation. prote(aion and improvement of the physk818nd nalural aononI and aCL88 to opan 8P8Ct gnd eng898, advance and oducat8 Ihe Put1 In th686 matler8. -Suth oth•r ¢arits wrpow$ 0$ (Mne(l by th• Board from Ilm• to tim•. Publ1¢ bgn¥flt The Trustees have pald dua régard to Lwldanc 18wJ8d by th8 Charfty Comml88lon In d8ddSng whal acU¥Allas tha Ch8rlty shoLld undèrtAkg. A$ a Charlty, VWdgoo8e Rur4 Tr¥lnlng (MT) prowd88 public b•nafft lo Communi•$ by prowdlng odu¢gtlon and support lo those who have need swh by reoson of thew youth, age. infimity or disablty, flnan¢l•l hardshlp or soclal c4rcumslances. ThL8 year h08 agaln 88en the contlnuertj grcywth and Success of Wll(>Joo88 Rural Tralnlng (WRD. We are Btlll BeelryJ vary buoyant Inlerasl In our sorvices and tho number ol studfrnls continuos lo r8main ol thè optlmum levol for our 8lt8. It Is Important that w• maintAin a whol•soma and r•spadlul naturè of tha without $lud•nts foollng OV0rwh8lmed. We offer 8 broad rangè of act118¥ that appèal to m8ny $ludenl$ aThJ the raNJo of act18 conllThu981o expwml a8 the team exploKeB way8 to broaden the SLY)? foren9agernenL
WILDGOOSE RURAL TRAINING TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORTI (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Plans for luturg p•rfod WRT conllnues to experience conllnued demand for its seryt. aTe dose to our capactty to take In more 8tudenls. however. demand Is SUII inueaslng and our wailing 1st ConnUeS io grow. WThih thls growth In mlnd, and In partn6r6hip wlth our local authority and other stakeholders, we are now pnnIng to expand our off8r to oiher parts of the COLtnty. The northern and south-eastem parts ol WorcesteT8hlre have litllg to offer in terms of S8ceS Ilke VWIT. We have had prellmlnary dknusslons vhth lead comm1ss1or and county counclllors who are very keen (o 6UPPOrt èxpanslon to 8 gaeond sl1&. want to make sure this is m8asur8d and plannod oxpanslon that will not put our 8x[sn9 prevlsion at risk In any way. The CEO and Manement Team arn nSIdeng 811 tha opUon8 and potonl81 opportunlU&8 lo albw for 8 $u¢¢tU1 astablishment of a Second S&. The benefft8 of OUT Be¢86 are koy lo hdplng many mL8ufKlwstood pèopkn or th080 who aro ¢on8ldored dlsablod because ol a learnlng drfficuty. The broad range of aciNitb$. prole851on818t8ff and gulded le8mlng 18 809n 08 Incredlbly valuable In heJing our student8 become ProdVe ond accepled members of the wlder commuDIty. We are expln@ new ways lo stretch and chal8nge our sludents. Som8 ol our more ab students work in the tea room, others provlde th6 management skllls for th8 nature reserv8 and others go Inlo the communlty to work g8rden6, thgtall w0o(h¥orng commls81ons or188m S1& to halp them Uv8)ndyndonUy. Revlthng our ¢op8dty to rneet lrt¢ro88od d8m&nd and 8nhandng our 01181 romalns • prI0Y ovgr tho Th8Xt 12 months. The ¢afè and vlsllor8 Centr8 continu8 to be popular and Arè attracting 8 wldèr aud18nce lo the Nature Reserve. We need to maximise irncorne 8tre8rns from both fvdlllle$ by elOpIng 3 pro9ramme of popular ovèn¢8 and aCtIlIeS to erKourage a8$ and IrK¥eas8 underst19 ofthe nattJTe re8erve 80 that tt conUnue8 Its flourish and PrOde beneflt to the local ¢>)mmunity. W• acnowJ8dg8 tho Importance of th8 Natw• R•8•m kn temu of th8 8carc8 8W8 and habitats It18 home 10. wlll 8trtv8 to flnd an 8pproprfato b8kn(x• of Ihat doo5 not compromlga thts valuabl8 81t•. To holp bddgo the gap b¥tsv08n our Naluro Ross, Toa Room and Main Slto WO 0r• planning 1¢ rouult on Edu¢allon and Devekpmenl Offir lo lo$tef Inl¢ro$1 from a1$, affinlty gr¢up8 and ¢ommunlly group8. Thli po$1 wlll h8lp to creale leamlng and wort experfence cpportunoI for many people, from badEground8 and abllRIo$. In fhe pa8t year wa havo seen a growlng o)mmunrty of regthr gJBtomers from the local communrty who value the 8etvlc88 w• offsr In our T88 Room 8ThJ Nalure R8sarva. Along wtth dalty openSng we have al80 6xpandod to offer very popular quiz nlghl$, muiie nKJhts and w8okènd actfvttk88. Th8 Taa Room Is rapidly bacoming a vary popular meetbng plxe and hub lor PeOF4e of ¥ll ¥gs¥. stru¢turg, goveman¢e and manawmgnt Tho Charily 1$ ¢ontrolled by its 9ts¥8ming demOTh1. a d09d of tru$l. gnd o)n$lllutg$ a ¢fjmpany, Ilmllgd by guarantee, 08 deflned by Ihg compani Ad 20ce. It waB reglstered with the Charfty Comrn1381on on V June 2011. The Charity 58 govemed by Its Memorandum and Artlde& olAs80datlon, whk were sed updated in 202S and registered October 2025. Nona ol tho Trusl$&Dlr•etors hava any bonèficS8l Int&r8s1 tha Company. AJI of th8 Tru8t•&Dlr8dors ore full rnernbera oflhe Charit8ble CompeTry and guarant89 to Ix)nlrMo £10 in the evènl of nd1Th up. AS set out In the Arudeg ofA88oda¢lon. there rnust be at kn8t Iwo TtDe>TB, wilh a maxlmum of tsn. Th¥ elght Tru3te8.Dlr8ctors are those p8oF4e notthed to Compankn H(e as DIre ol IMIT.
WILDGOOSE RURAL TRAINING CONTENTS Page Tru$t¢gB' report Statem&nt of TNstee3' rasponstbllrt Independent audttorf8 report Con8olldat¢d stsltsmonl of ffin•ncl•l a¢UvJU•8 10 Conwlldat8d balane8 th•et Charlly balance 8ho8t 12- 13 Consolklated stat8ment of cash 14 NotoB to thg flnandal siatements 15-31
WILDGOOSE RURAL TRAINING TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORTI FOR THE YEAR ENDED 31 AUGUST2025 The Trusteès present their who are also Dlrectors of the Charity for thè purposes of the Companie8 Act 2006 pre8enl Ihetr annual ieportwhh the fmanrAal stalemants for the year 8nded 31 August 2025. Tho finanoal stslernenls h8Vo baan parad in accordanc& the acnn9 polldes 8et out In note 1 to the flnanclal statements 8nd Ixjrnply with tha Charitys govemlrwJ ¢Jocumenl, the Comp8ni85 Act 2006, FRS 102 'The Flnanclal Reporting Standard 8pplic8ble In the UK and Republ ol Irelan and the Ch8ritie$ SORP "Accfjuntlng and RapOn0 by Charities.. Slatem8nl of RecomTnended Pra(¢9 8pplablo to ch8ri118s preparing their 8¢unt$ In accordan¢o wRh th8 Fkn8ndal Reporw Standard applicabkg tn th8 UK and Repu of Irdand (FRS 101" Obloctlve• and Alm Tho Compaw'8 objgcts ara prfndpaty for the befft ofthe ¢))rnmunlty:_ -To prode or 88¥lst In Ihe prowgk)n of $cS In Iho knt6r86ts of 8ofAal wewarn for work or18lsur8 time occupalloTh of Indiwdu818 who have red of $u¢h s•Me8s by mson of thdr 098, &bllky or soclal C4rMstanCeS wlthin the obJ8(a of Imffing tholr ¢))n(YUon6 oflf•. -To adv8n¢s lh• 4ducgUon ol the ben8ficJ8r188. In parU(yJar, Ihrough tho pro¥tslon of tralnlng and experlence In land ba¥od pra¢U¢o1 Wll$. -To devdop the c4padty and 8klll8 01 the rnerthrn ol ¢4JThnw4ty In 8UL a way that Ih&y or¢ b•tt¥r gble lo kl8nUfy, and help meet, the¥ no8d8 and lo parlhypoto MO lulty In 8ocJ&ty. -To Pfomot& the cons•nAtlon, protecllon and Improvement ol Ihe phy81¢¥l aNJ nattw918nr0nM8nl and acce8s to ¢JF4n spa¢• gnd •rg8ge. gdvanL* and 8due8te Ihe PLknIK in th98e mat10rn. -such other dnble a8 dotemilmd by th• 808rd from fkne to Ilrno. PubM¢ b•n•flt 7he Trustees have pald du& ro98rd to guldgThx tssu8d ty tho Charlty Commlsthn In d¢ddlng what aCtIe3 the Charlty shoukl undertake. As a Charfty, Wldgoo88 Rur81 Traknlro (MT) provldes Wb1 nefft to eammunlues by provldlng 8du¢8tlon and support lo those who ha no8d of guch fadlmas by raason of thetr ytyjth. ag•, Inlkmhy or dl6abWty, flnandal h8rd8hlp or social rArcum81an¢e¢. Th18 yè8r ha8 agaln eeen the mnued gromh and 8UCCO38 oIWl<$3cth• Rur Tr81nlro IWRT), We aro $IUI wlng very buoyant in18re8t In our saNe8s and the numb8r ol studenls conllnues to romaln at U)e optlmum level for our slte. It Is important that w? maintain a Who$0m And respectlul nalure of the sile wlthout studont6 feeling ovarwh8lm6d. We offer a broad range of aclMII?¥ that appaal to many st¢Jdents and the range uf actiwtl88 conWnug8 to Éxpand as tha t•am •xph)r•s way8 to broaden the for ¢ngagwn8nL
WILDGOOSE RURAL TRAINING TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT} (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 A¢hl•vtments Hnd porfomiane• As ahYay8, the management and devetopment of students n1U83 to be a k&y ptlorlty. are seelng an Increaslng trend of more one-twne support for students. This is an area of Inc6a$e And offers professlonal and engaglng support for less able sludents and, In the process, ènablès mora •mploymant opportunitl6s wlthln our growlng team of staff. Our 'Schoois Provislon. Is another growth are8 wtth a numbar of local schools u$lng our faellhles to 8nabJè thak student8 to find l•amlng oppwnthès. whhoLrt Ihg of Ihs nomial Classroom anvlronrn&nt. Wo have seen many 8tudwit8 who 8re fallkng al thelr School become mLh More TrIen1 and able tts engage. W8 are very plea8ed with the way WRT has a positfve knpact on many students and cornmunlty member8. W8 lac41itate vislts and volunteer days from kncal affinlty groups, 8pec4allsi Interest groups and eornpani88. Ther8 ara 88v•r81 grant fvndod pr8th that havo hdp8d u8 to provld• 8xtlK8nl fadlrtl88 for our stud8nt8 and sitors. W8 hav8 compbled a naw Small AnIM Room. Tractor w0$hop and Classroom whl¢h aro now bblng wall used by our studonts. We have Also èxpènd ouf mechank workshop lo indLkle 8 m8tal work and forglng arè8. Tha mg¢h8nk8 group hov8 8L40 convert8d th91r break r¢)orn Inlo a Mctorfan $tyle ralNvay waltlng room wlth 8 Iralnsel incorporated. All Gf theso lrnportant proJeclB have been enabled by granl lunding and hard work from a great learn of staff and 8tud8nt8. Wa contlnue to be extremety gralefitl to OUT fund8r8 for thalr g8narou8 8UPPOrt In enabfing WRT to conllnua to d8v8lop Its fadlh1•8 to 4nMlThfjata mor8 8tudants and off8r a wldw r0 of Flnanelal r•vl The StalemeTht ol Flnandal Actmtkn sh(Nv6 Income from Charfloble actMlle8 of£798.481 P024.' £899.2521. Income from othar fundr919, malnly grant8 for spedfic proI8cts was £71,249 12024.. £409.1701. TotAI Incom¥ wa8 £1,0è8,25812024.' £1,325,498} And tot818xp6nditur• w89 £1.107,38912024: È1.088,8691 for tho ygar. Unrg¥trlctod r*$orvo$ bolng Iho$o not d¢¥igrt#tad lor any olhor purpo¥o stand at £387,731 12024.. £268.4011 al the year end. RM•rv•• poll¢y Th8 Tru81888 hava a88•88•d th• ffnandaj co81 thal would arisa in tha want of 8 Slgnlflwl raduelkin of frjndlng 8UPPOrt. In thglr opinlon, Iho Charlty $hould hold 1¥[¥8$ suffi¢fjort1 to COVOT •8wIUal oxpgndilurg lor a r•du¢od operallon for a perfod of Ihr¢¢ month$, equ•Ung to 30m¢ £2C#).C(Q. At prosanl, tho ChorW8 con$olidat8d unig8lTicl8d r88aN¥S $tand at È383,731 12024: £288,4011. Aft¢r allowlng for t8nglbl¥ fwed 8J¥ety. Ihg fr¢¥ Ilquld r9895 pMfth)n Is a n•g8tlve £35,89312024'. £18234 po8lUvel. Th1¥ p0Son refiecti hl8todcal and rApltsl Inve8tmerts by Ihe tharlty. Vthllsl recognlslng th8 Importaix• of bultdlng fr8a ra8WVa8 lo •nawo lonwmi flnandal r0811bn¢•. Iho Twst&g$ wlll 18kg th$ bllowing 8t8P8'. Tha Charity hAs now rfOrmed Its prlndp81 capllAI dk)pmont wd will I8 on ropaylng tha 88$0¢iated debt. A8 goon as pr8etk9b th• Charlty dw8lop a r8a•rv88 rÉc4ry •tratogy which %Yill be rggulgrfy reviewed in Tru81ee's meeting8.
WILDGOOSE RURAL TRAINING TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Pla lor futufv pèrfod• IT continues lo expernCe ¢onlinued d8mand for h8 Ierwm. ar• doso to our caparAty lo tske in morè 81udents. how6vor, demand is still increasing and our waiting list conbnu85 to grow. Imth thls grthth in mind. and in partngrship wiLh our local atthorTLy and olher slakeholders. we are now plannlng to expAnd ow offer lo othgr parts of th8 county. The northèm and soulhastem parts of Worcesler8hir8 have trtU8 to offer in tomis of serviceB like WRT, We have had prbllmlnary dlsojssions lèad commissK)ners and county ¢oundllors who are very ke8n to support 8xpan8Lon to a 59cond sftg. Wo want lo maka sur& Ihls is measured and planned 8xpansion that wlll not put our exlstlng PrO810n at rt8k kn any way. The CEO and Management Team we o)MKlering all tho oplk)ns and Pgtenllal opportunitie8 to alknw for a succ868ful e8labllshm8nt of 8 Sec(d sfta. The beneffts of our arg koy to haI1Vj many mlsmdorstood peopkn or thtsJo who wg conoldered dl88bled becau8e of a leamlng dIffity. Tho broad rydng of 8th1¢5, prof10al 61aff and gulded Ioamlng Is $8ern as Incradlbly ValUae in helng OUT 8tud8n18 be18 produciNe and awptad m8mb8r8 of th8 der ccffjmunlty. Wa aro explorlng new ways to stretch and challenge wr student8. Somg of morè abl8 sludents woth In thg lea room, olheN prod• tha manag6menl ski16 fv tho nature reserve and 0thOT8 go Into tha ¢ommunity to work In g8rden8, In8tall woodworklng comrnl8th)n$ LY l••m Ifg 11$ to h8lp them I8 ind8pondenlly. Rn9 our capactty to moel Increased dernand and enhandng our offér remn9 a Prlorfly over the ts0Xt 12 months. Th8 cafè and vlsltor8 centre conllnue lo be very popular and are 8ttraellng a wlder 8udlenc8 lo the Nalu Reservg. We naad lo maxlmls• income 8tr6ams Irom both laclllues by developlTrg 8 programme of popular evgnls and actMtle8 10 ¢n¢ouro9è aee88È and Incr•a88 urItanding of bh8 3&aL¥e natt4re re8om $0 that It COnnL88 to floush and prode benefft lo lo¢ ¢ommunlty. W8 Ackn0dge the Importance ol the Nature Ra8or¥• ln tomi$ of tho 0rea s86 and habltats tt 1$ hom lo. W8 wlll $lrfv8 lo ffnd an appropr18te balance of u80 that does not comwomlso Ihls ¥aabl0 gtte. To help brfthaa th• gap b8tW8•n our Nature Rese6, Tea Room and Main Stte wo ar¢ planning to recruft an Educalton and Dovltspmont 0ffl¢4r lo fo$lfjr interèst from schools, affinlty group6 and ¢>)mmunlly group8. Thlg post wlll help lo create $mIng andwtyk Oxn oppor1Ln1•S for many p8ople. from 81 background# and abilltl&8. In tha past year we have 88en a grng communlty ol regular ¢y8lomws from lh• local community who valuo th8 Bervl¢•$ wa offer In our Tea Room and Nature Re8ervg. hhng wlth da(ty OnIng wa h8v• 8160 expanded lo offor very popular qulz nlght$, mu$Sc nlghls and w88k•nd actlvlUe& The Tea Room 18 r8pldly boeomlno a very popular ffl8eling place aTKI hub for poople ol 01 stntctur•. gov•manc• and managoment The Charlty Is controlled by tts goveming dcwmenL a de of tru8t. And o)nsdtuies a company, limlled by guar8nt88. as deflned by th8 Companie3Aca 2c6. It waB regl8lered with the Charity Comml¥tskn on 2ryJ Junè 2011. Th• Charlty Is govemed by Its MOr8ndm and Artkhs ofA6sodaJon, which were reblsed and updaled In 2025 and rn919t4rod 16th October 2025. None of the Trusle&Dir8Ctor¥ h8v6 any b•noal Inleresl In the Company. All of the TNst$a-Dlr8ctors are frAI members of the Charitable Cornpany and guorantèa lo contribut• £10 In the event olwnding up. A8 $$t out In th8 Arldes ofA8sodaUon, there must be Bt l&ast Iwo TrulDIreCtOrS, wtth a maKlmum of len. The eight TTuJlg+Dir8Ctors are tho8• P8OF4è noltfiod to CornpanleB Houge ay Directorn olWRT.
WILDGOOSE RURAL TRAINING TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Tru8tOO8 The Trust6è$, who arg 81¥0 lh¥ dlrector¥ for tha purw>80 of (¥Nnpony law. 8nd who ser1 durfng the year and up lo the dale ol sign8ture of the finandal slalernents were.. Mr B P 808well Mr G Sanscxna Mr8 H Monlgomery Mrs C Brown MrD F Saund8rn Mrs M Terrett Mr8 L Cartwrlght Mr A Bartetta (Appthted 5Augu3t 2025) Tru•t•g Dovelopm•nt The Board continue to r8vl8w the 8klll8 aTrJ OXP8FIIBe of tho Board. We were delght•d lo w8lcom Antony Badetta lo th• Board as a Trusta8 r•pr8sèntlNd parent8. HIS valuai48 8XP8the• a8 a parènt, $chool govamor and accountant ha8 glr•ady boon vory hèlpful to us. AS w• ConU lo dèvolop our 8•rvlc4$ wo w511 ¢ontlnuo lo ¥n$u tho Be8rd have tho rang0 of exporU$g #nd expeOne¥ to Infomi 8nd onh8n¢• th• qualty of our 8ces. We Aro a¢Uvoly planning ahead to ensure Twslee 8UWA86ion18 managed. Oro•nl••tlon¥l •tructyr• Th? Board m6ot$ Oft 8 règular basls lo moty th& affth ol th• Chorty. Th• 808rd 1$ r•$pon8iblo for ggrgglno $tr818gl¢ ond bu$lng88 plan$, pol¢y sowng, 8pprw4 of budg&ts, •n$urfng1ogal cornpllan¢e 8nd rl8k manag8ml. We have forrnBli8ed our ¥ulRornmlttee slnKlure8 and have the loll¢>wing subummttt8e8 In place,. Flnanclal., Slle Preml8e8, Audlt and Compliance Ilndudlng Saleguardlng,. and the NatuTe Roserve. Tha day-tfrday managomenl of the company's affalrs Is delegated lo the Chlef ExeartNe. Governanco The Board conSnu8 to monltor tha quAlity and grovrth 88 Part of Iho Chknf Exo¢uIIvo'8 Bo8rd raport. Flnand&l p¢rtomian¢• 1$ mo88ured thwugh our monlhly m8nwom•nl and flvopyO)r forgcajt, 6upp¢rted by a Fln8ncSal Sub-cornmlttee. We have T88d and updatad our govemlng d0ment and th wa8 subrnlttod to the Charil88 Comml88k•n {approved October 2025). Wa continua to and dèvelop our Strat8tyc Adon Plan {SAPI. a working dowmanl that providès a Ir8m8wo fr)r our future dgvek)pment and grtr•rth. ha¥¢ dedlrAlgd SAP Board meeti5 on a six-rn?r¢lhly ba818. To observe good govem&nce and a hlgh standard of COMlanCe. lh8 BoaTd have an Audlt and Compllance Sub Commlttee comprlslng three Trustees lo monitor our systems and processes. Any conc6ms are hlghlightad wlth Ihe CEO and 8 rosx)rt Is pras•nt8d At Board m88tirvJ8. Wè al hava a r8gulv Flnandal Sub CommMÉe vthkh raport8 at all Board mo8Mg9. Whilst there IB not a statutory requlremenl. DBS ched(8 awe mandatory for all vthnteers including Tru8t888. Memorandum and Arttde6 and Standlng Orders are the prfndF4e doCMentS d8iem)In• procedure8, processes, roles and responslbllttles govemSw Trustea8. Rl#k managèm•nt The Trustees have a8se8sed the wnaior ri8kB to vthich the Charity is ewwd. Th888 are rnaTrag by a rfsk register whKh is reviewed regUrtY by the Board.
WILDGOOSE RURAL TRAINING TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Tho Trustees, port wa$ appro1 by Ihe Bo¥d of Trusteès. Mr G Sansom Tru•t80 21 January 2028
WILDGOOSE RURAL TRAINING STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees, who are also th& dlrectors of 00$8 Rural Tr&lnlng lor thè purposè of rA)mpany law, &r sponslble for preparlng th6 TnJste8s' Raport and the finand81 statsmenls In 8crA)rd8ne& Trth Applicablg law and unft Klngdom AccounlThJ St8ndard$ (Untsd l(mgdom Generaty Acr4pted Ac¢owJting PradK81. Comp8ny1ow Ihg Tru$lg9$ to prepare fina>?1 8tstemenls for finaal yearwhith g9 a true and fair vI8W gf thè sts18 of 8ff8lrs ol lh8 Ch8rlty and of th8 Inwnlng re8ourrA8 and of re80urce¥, incjudlng the Income and expendtture. ollhe charitable company for that year. In prgparfng the8e finaDdal slatemen18, the TnJ8te88 8rn requlred to: - select 3ullable accountlng polldes and thet) appty them &)nsl8tenty', ob8eNe the melhods and pdndples in tha Charitles SORP-, - make judgements and estlmales that ar6 rasonab and prtant.. and - pr6par6 tha flnandal stat8m8nts on tho gokng rA)nfm ba$l$ unlo$$ It Is InaFyroprl¥ lo pr¢8ume that thtt Ch8rfty wlll contlnuo In op6rallon. Tho Trusl0$8 8re r•$pMilbl¢ for k•ng adoqualo ac¢ourfn9 records that dl8(1se 1h rea80nabl8 ac¥)Jracy al ony Ilm8 Ihg Ilnan¢lal po¥iUon of the Ch8nty and en8@ them lo enSUTe that the financlal statements comply wlth the Cornpanles Act 200e. They are also r8spon81ble lor safeguardlng the assets ol th6 Charfty and h8nc6 for taklng rea60nable slep8 for the prevenllon and deledon of fraj and oth8r *Teguladlw.
WILDGOOSE RURAL TRAINING INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WLDGOOSE RURAL TRAINING Opinlon W9 audltéd Iha finandal 8tatemorts of IN039 Rur81 TrJining {tho'ChartVl aThJ single 8ub8kllary WGRT Servic95 Limll8d lor th6 yèar ende(131 August 2025 vknich comwise the LX)nsolldated financial statem9nts the con3did8ted 5tatèmont of finandal activtles, the baLance 3heet. the wn801idat8d Bt8tetn8nt of eash llows and notes lo the finan¢i81 ststementy, Inchjding signthcanl 8ceouJ)kng pofic40s. The finanual repoTting fi8m8work that has b&8n applied In their preparallon 18 appIKabl8 IT and Unrted lQngdom Accounting Stsndards. IndLKling Flnanclal R6porting Standard 102 The Finan¢i81 R8POrttw Sl&rtlanl wllc&bl& In Ihe UK and RgpuWIG of Iml8nd Iunit8d Klngdom G8nerallyAc¢xpledAcr¥)unW ProLce). In our opinlon, tho finandal slat•m8nts'. glve B true and falr eW of the stste of the thartt8blp COMn3 affglrs as at 31 AuguBI 2025 and of It6 Ineornlng r8sourc•$ and applleauon of resource8. lor th8 year Ihen 8rKJed.. havo been prop8rfy prepared in accordanc• Vntted IQNJdom G•nath Accepted Accourtong Prg¢NeA; and havo been prepared in ACCOTdance wllh tho reWrom•nts of lh¥ Cwpar#8sAct 2CIX. P491• lor oplnlon W6 conducted our aud In ac¢ord8nce th Inlem8fyonal Slandards on Audmng IUIQ IISAS {UK)18nd Appllcabl8 w. Our r68pon8ibilRles under Ihose Stsndards are further des¢rfb In th8 AudltoPs responslbllltle3 for th8 Audll of the fln8ncl81 sl8lom611ts sacllon of our report. ¥Ab are ldependent of tho Charty In Accordance with the elhl¢81 rewlrem•nls Ih8t Are r818vant to our audlt of the l]nand 8talem8nl8 In the UK. Indudlng Iha FRC'S Ethfjcal Standard, and wo haw lumllod our oth&r 01h1 r8sponslknlths In acxxrdance wth Ihgstt r8qulfèments. We bdleve Ihat Ihe audll ethenco we hav$ obtalnéd Is suffklant and appfoprl8le to prode 8 b8w8 for our oplnion. Con¢lu8lon• r•l•llng to golng concom In audlllng thé financlal st8t6mwts. wa hav8 0)nd that Ihe Tws1eè¥' ug• of tho golng CnCern b881J of accountlng In Ihe prepor811 of th• fln9nd 8t•m•nt818 8PWOPrtaie. Bas8d on the work we have performed. havg Identi1d ary materlal unc8rtalnleB relaTr9 10 ovonls or ¢ondlllon6 that. Indlvjdually or cxJlleth8ty, may cast 8vJnific8nt doubl on tha Ch8rltys alIty to o)ntinue a8 a going ¢on¢ern for 8 p&rfod ol at le981 h¥efve rnonths from when the thaTr¢ 8tal¢ment$ 4r• outhoylsad for18BUO. Our re8ponsibilltle8 and tho r08pon8lblltl•s of th• Tru$lees wlth rwect lo gdng corKern aro d06¢rlb8d In the relèv8nt sectlons of Ihls report. other Inforrn4tSon The ¢ther infomiotion mpS89 th0 truded In Ihe annual r¢wt olhor thgn tha financLg1 slalemenli and our 8udllol¥ raport Ih•r•on. Tha Trust88s are r•3ponslble frjr the other Inlofmalon nI)In8d withln th8 annual report. Our oplnton on the fin8noal slalgments do8$ Mt rnth8 other irslommtion and we do not exw?$1 4ny form of assurance concluslon thereon. Ow responjlbllity is lo ad the othèr Infonn8tlon and, In dolng so, ¢0Th81dgr wh&lhor tha oth8r Informauon Is mat•Tlalty Incons5stent wh the finand#l 8ts1gm6nt$ or our knowledoe obtalned In the courjè of thè 8udil, or otheThse appears to be materfally misslaled.ll we Klentify suth mat8ri81 InconslstencleB or apparent material rTTis$lat8m8nl$, w8 ar8 Tequif8d to dèt6milne whether this gives rlse lo a matarial mls¥t8t6m6nt In the financial slatementB thernselves. If. based on thè woffk wè have perfom)ed, we condude that thora Is 8 mat¥rf81 mlsstatement of this other infomialK)n, we are rewired to rnsx>rt that facL We have nolhing lo raport in thii Mattern on whlch we are requlred to report by exceptlon We have volhirt9 to r8POrt in r85P8d ol lh8 followng matters h rdation to the Charpts IAer>)un18 and Reports) Regulations 2CM)8 require3 us lo report lo you rf. in our oplnion.. tha inm80n g1 In tho Ilnancial stAtements 16 IorlStent in any materiat f85PèCt tho Trust888' report,. or 3uffl(ient aecounJng racords he not been kep¢ or the financial statements are not in agreement with the a¢¢¢wnling rn(x)rds'. or we have not received all the larMatiOn 8ryl 8xplanations we requlre for ouraud
WILDGOOSE RURAL TRAINING INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WILDGOOSE RURAL TRAINING R08pon#lbl1le of Trustses As explalned rn0 in the statement of Trustees, resp)nbIllI1es, the TnJ8ta&s. who ar6 Also tha dlr8ctors of th6 Chadty for the purpose of company law, are responsible for the pfeparallon of the fin8ndal statemènts and for belng satisfied that they glv8 a true and labr view. and for suth intomal ntrol as th6 Trustèès detomilne Is necessary to enable the preparatK)n of flnancial statemènts that are fr8e fr¢xn matarial misstatamont, whathar duè to fr8ud or error. In preparfng lh& finandal statements, the Tnjstees are rasponslblè for assesslng tha Charlty's ablllly to contlnuè as a golng ex)ncern, dlsdoslng. as 8pplicabl&, m8tt8r8 r8lat8d to going conc8rn and uslng the golng ncam ba81$ ol a¢¢ounling unless thg Tru$leg$ ellher Intend to Ih]uHlate the chathable MpaThy or to cea6e opèrallon$, or have no r&ali8t alt•rnati¥è but to do so. AudStorf¥ r••po1bllltl•• for th• audlt of th• fin•nclal •tat•m•nts We have bèon sppointed as audllor undèr secllon 144 01 th8 Charillo8 Ad 2011 And wrt In I¢rdance 1h the Ad and relevanl rggul8titsTr$ ma(10 or h#%Ang gffo¢t Ihereunder. Our obwves are lo otsn r•a80nablo as8uranco aboui whether Ihe flnarKial 8tatem8nt8 a8 • wh¢Jl8 aro froe from malwlal mi88talomeTht, whether due to fraud C error, and io Issue an •Jdltorf8 report that Sncludes our oplnlon. Reasonable assurance 18 a hFgh thl ol a68urance toJi18 nol a guaranlee that an audll conductad Sn accnrdarK8 wbth ISAS IUKI wlll aayS delect a malerial mlsstalement It èxlsts. Missta16m&nts can arisa from fraud or orror and arè consid8red material If, Indlwduafiy or #i Iha aggr8gatè. thèy eoukl roo$onably be 0xpocl&d to SnffueN¢e th8 aconona¢ dédslons of u88r8 tak on th• bas1• 01th889 Ilnan¢ial ital•monts. Tho ¢xtonl1o vthlc4) our pdS arn ¢•pgblo of thtodlng Irre9ar11. kIl¥4 fraud.18 detalled belcyw. an urKlerBlandhp of th• Sk a$ment OrKJudlng the rlBk of fraud) adopted by th8 Board 56 obtained and Ihelr aitltude Io risk Is ascerfalned.. an a8sessment of Ihe BUSp1b1llY to materfal mIstatement of th8 fknand&l 8t8t8m&nt8 88 a ra8uII ol management over- or fraud Is mado., It Is ansurgd that th8 •ngagome)t t•8m hav•, colt•th•ty. ¢h• appfr)prfo1• ¢omW0n¢0, ¢apablllll¥$ And $killy to b• Involv¢d In ¢h• as¥lgnmwl, frjny brioled * ersnd Ihe rf3k8 spedfic lo the chafllat4e ¢ornpany. Thè Infomallon obtslned through th8 a8$m8nt to rfbk wocodurg818 reviewed and the followlng work undertaken.. we e8labllsh proce8ses to t8St th8 0ulcne9 of our 888assm8nl Inc4ud8, 8 reOW of Board mknute&, anglytlcal re8W, lh8 rnlevance and of sign1fant accounn9 &¥lmatas, 8ub8t8ntiv8 18$tlng of 8kJnlfieanl tr8n$athons, work lo Sd•nUfy unusual or unèxpèded accounting entrie¥, includlng Ihe testing of journal entrfe8, Inforrnxtion dl8do8¢d In Ihe finandat $tatements is traced lo Supportlng documentation. In all in81ances rt 13 a¢knowged lat material m18Slatements that arise from fraud may Involv8 dellberate conc¥almenl or ClUskIn and are, therefore, by their very nature harder lo delect than th050 arfslng from arror. an underst8ndlng ol the legal and r8gulalory framèwort as applicab to thè (arilabla cornpany18 obtsin logglher vAth kn(yMedg8 01thg pro(¥dur85 Put In pla by Ihe Board in OTderlo cornply wrth Ihe same. Is established if there have been any instsn$ of Th)W4Jmpllance wtth applicable and r8gulati¢m6, where Ihefe are such breaches, a fvll U[erStanding, IndudSng gathering of relevant docuMentaDn appertalnlng to the evenl18 obtakned and as866sed. It should bs not that Audthng $18ndards Ilmm thè audit pr¢xadurè¥ rtqulred to Identify non-wmpllance wilh 18w8 and regulation8 to enquiry of thg directors arKI other m8nagemenl and the spectiOn of regulatory and legal coffe8pondence, rfany. A furth6r descripdon of our responsSbSlhles Is avallabl8 on th• FlnandaE Roporung Councll's w8bstt8 81.. https.'Il ww.froorg.ukl8udliorsr8sponslblld&s. Thls fomis p*t olour 8udliofs roporL
WILDGOOSE RURAL TRAINING INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF WILDGOOSE RURAL TRAINING U8• of our rgport This reFK)rt 65 made lo tho charitys INstee8, a8 a t, in 8¢¢ord8Thx Part 4 of the ChoriUè8 (Aecounts and Reports) Ragulatn5 2008. Our audrt work has been undertaken that we might slate lo the charlly's trusteès those matters we arè requked to state to them in an audttor's pOrt and for no other purpose. To ihe fu&t extent miilted by law, w8 do not accept or assum6 rosponsibllty lo anyone other Ihan tha charity and the chariW3 tN8t808 a8 a body. for our aud(¢wowk. forlhis or lor the opinion8 we have fami. Oavld Fr8brothar BSclHon•l BFPACA {S•nlor StatstoryAudltort For 8nd on behalf of Kendal IAtsdley LLP. StalutoryAuditor Chartered Ac¢ounl8nts Granla Lodg• 71 Gr8h4m Road MgJv6m rce8terehlre R14 2JS 21 January 2026 Kendall Wadley LLP18 ellglWe lor apponlmonl •8 audrtor of tho Charlty by rtu0 of ttB o11b111ty for 8ppc4nt ¥udllor of& (xmpany under Becon 1212 oflh• Comp*tssA¢t 21))8. nlas
WILDGOOSE RURAL TRAINING CONSOLIDATED STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Unr•itrlctwl Restrlcted Total Unrmtrfctsd Rt¢t•d lund8 funtts funds fund 2025 2026 202S 2024 2024 2024 IAudltodl (Audltsdl {Audtt•dl lUnadItod1 IUnaudlt•dl IUnaudlt•dl Total Incomfr and •ndo¥mi•nts from: Donauons and lega¢ie6 ChArftAbl• actithtk8$ Tradlng aCtItIO8 (Bonnle's Cafa) Inve¥tments Other Inco 49.318 796.401 21,931 Y1.249 796.481 189.05B 240,112 409.170 699,252 212,990 7,709 9,849 212.9 7.709 9.849 218,1103 1.071 216,003 1.071 Tot•1 In¢omo 1,078,327 21,931 1.098,258 1,085,384 240,112 1,325,496 EKpgndllur• on: Tradlng activi1181 18onnl•'8 Calèl Charllable actlvltie8 235,236 856.488 235,2 872,133 230,225 798,509 230,225 858.844 15,84S eo.135 Total •xp•ndliur• 1.C¢1,724 15.845 1.107.389 1,028.734 80.135 1,088.889 N•t In¢om•llgiPondltur•l {15.39TJ 8.288 {9.111) 56,850 179,977 236.827 Tr8nsfor¥ btheen nds 14 130.727 1130,72n 39.050 {39.050) Net mov•m•nt In fundg 11S.330 1124.441) 19.111} 9S,7CQ 140,927 236,827 R•con¢lllatlon olfvnd•: Fund balances ot 1 Septembor 2024 268.401 434.403 172,701 25,075 197,778 Fund b•l•D¢ It 31 August 2025 383,731 41,581 425,292 288.401 186.002 434,403 Thtt statement of ffnandd athllbe8 Indude8 all gains and h)680s rwnwl in th8 year. All Intr)m• 8nd axpondlture derlve trom ccntinulng adlvitles. 10-
WILDGOOSE RURAL TRAINING CONSOLIDATED BALANCE SHEET ASAT31 AUGUST2025 2025 (Audllodl 2024 IUnJudltodl Flx•d a$ts TanGible as8e18 IS 487,991 CurY•nt assets Stocks Debtors Cosh at bank and In hand 19 20 2,847 42,399 47,731 2,725 52,542 196,685 92,977 251.932 Crodltorn: amount8 falllng dug wlthl 22 187.309) {69,Wl Not curr•nt4•J 182.238 Totsl a•••ts IM• ¢urr•nt Ilabltitlo1 810,445 870.227 Crndltorn: amounts lalllng du• aft•r morg than one y6ar (185,1531 {23S,824} 425,292 434,403 Thg lund• ol th• Charlty Rèslrlcted Income lund3 Unre8tricted fund$ 41.581 383.731 18e.¢)02 208,401 425.292 434,403 Th• compAny Is anulled lo the exemplkn tr¢m th• audll rU1r8M&nt camrtalned In 8ection 477 of th• Corryjanles Ad 20(6, for the y88r anded 31 Augu8t 225, 8fthough #n audrt h•• tw) ¢athgd under Sethon 144 of th8 Ch&rfU06 Ac42011. Tho dir8LXor acknowledges h18 respon8lbllKlt$ br ¢orwJtylng wllh the rnqulrernents ofthtr Compan188Act 20Cfj respect lo wuntlng recoTd6 and the preparatirm of finan¢gal 8t8t•m8nt$. The rnernbers havg nol requlr&J th8 company to ob181n an audll of its fman&o1 stat8m8nts under the requlremènt8 ofthe CompanlesAct 2¢M, forth• ygar ift quèsllon In 9tt4Ydanc8 with 8e(aion 476. These financi81 statements ha been prepared in ac(rd8n¥ wlth tha pro*Athns appNcable to ¢ompanl8s subl8cI to the small ¢ompanl8s raglm8. The flnanc4al gtaiement8 8PPVOV8d by the Trustees on 21 January 2026 Mr G San80m• 11
WILDGOOSE RURAL TRAINING BALANCE SHEET ASAT31 AUGUST2025 2025 (Audltsdl 2024 IVnaudlt•dl Flxed a$•ets Tanglbla assats Inv831rnents 16 17 6ff2.787 485.309 2.788 485.310 Current aM•ts Debtors C88h at bank and In hand 21 68,429 38,755 83,221 192,683 97.164 275.904 Cr•dltOY8: amounts falllng du• wlthln on• y•ar 171.782) 159,4421 N•t ¢urr•nt 80•0ts 25.402 218.482 Totsl ••••ts l••• ¢uft•nt Il#bllltlg• 828.170 701.772 Cr•dltors: amount• l•lllng duo aft•r moro than ono year 1185,153) 123S,8241 N•t•g••ts 443,017 465.948 Tho fund• ol tho Charlty Res(1ed Income fundg Unra8trlct8d lund8 41,1 401,458 186.002 299,948 443,017 465.948 Thg d8fidt olthg Chartty dg8tt wlth kn Iha ffinandal *atOMW91 £22.931 (2024.. wrplu$ £227.4541. 12-
WILDGOOSE RURAL TRAINING BALANCE SHEEf (CONTINUED) ASAT31 AUGUST2025 Th8 company Is enlllled to the •xompkn from the audrt requiremgnt ¢ontah)od In $adlon 477 of the Cornpart$ Aci 2006, for th$ yoar 8ndad 31 August 2025. athougth an audit has been wi9d out undor sectKJn 144 ofthe ChBrfIès Act 2011. The dlrecior 8cknowledges hls r98ponsibil¢S for eomplyk)g wlth the requirernents of the Compgnlgs Act 2008 with r•specl to accounti records and the preparaiw of finarKtsI statamants. Tho mamber8 have not requlred Ihe company to cthln an audlt ol ts find81 statements under (ho roqulrém8n18 of the Comp8nlas Act 2008, lor the year In qUeson In aco)rdanc4 wilh $8ction 476. Th88e fin1 8tstements hav• t••n prepar¢d In o¢¥)yda vAth the proViSn8 appkabk to e¢mpanl88 subject lo Ihè Bmdl ccfflpanl8B regime. The flnanual $ts18m8nts w8r8 approved by th8 TnMleeB cfft 21 JInry 20 Mr G San80rne Tru•ts• Compary wl$lrolM numbor 07390338 (England and 13-
WILDGOOSE RURAL TRAINING CONSOLIDATED STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 AUGUST 2025 2025 IAudlt•d) 2024 IUnoudlt¢dl Cp$h 110 Irom opgr¥tlng Octlvlu CA8h ganerated from op8rakn8 21,618 170,126 Inv•stlng actlvlWè# PurchaBe of tangle fixed a88ets Procaeds Irom dlsposal of tsnglW8 llxèd 1141.88T) 152,3621 Inv8slmenl IrKom• raclv8d 7.709 1,071 N•t ¢•ih u•d In InVlIng etlvlll•• 1133,3781 {S1,2911 Flnan¢lng i¢tlvltlg• Repayment of borrowlng8 (37.174) 149.1391 N•t ca•h u••d In flnan¢lng ictlvltl•• 137.174) 149,1391 N•t Id•¢r•#•yln¢w•• In ¢a•h •nd ¢h oqulv¥lgnts 1148,934) 89,696 Cash and ca8h equlvalents al begSmlng ol year 196.86S 126,989 C••h and cash •qutvahnts at •nd of ymr 47,731 198,666 14-
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 Accountlng pollel•i Charbty Inlomwtlon Idgoosè Rural Training Is a prlvdte company Ilmiled by guarante8 knworated in England and W418s and a Charity r8g1518r8d in EnL48nd and wa5. The registered office is Old Quarry Drive. Main Road. H810w, rce8t8r. WR2 6L8. 1.1 Ba818 of preparnllon The flnand8181a18mènts haw been prapar8d In attoTdanc8 wilh Ihe Chartys govemkng dowmènt, tha Companies Act 2. FRS 102 'Tho Finandal Raporting Standard applk8bla In tha UK and Republlc of Iroland and Ihe charit3 SORP "Aclounting Brbd Reporting by ChaTiti8s.' Stsl8m8nt ol Racommanded Pr4¢tica appllcable lo chariltes preparfng thelr aunts in a¢¢ofdanc wrth the Financial Rgporting Standard applicatrAe In th• UK ond Rawle of lrnLqnd IFRS 1021-. Th8 Chorlty 1$ o Pubthc B8nefft Enlty 88 dofflnad by FRS 102. Th8 flnAncld 81at8ments are wepared kn slerlng, whth th8 fvn(thnal rren¢4 of the Charfty. Monetary arnounl$ In thosa fina8161818Ments are rounded to the neawl £. The financlal $tatgmgnt8 hav• b•8n propared uThkr tho historlc41 t>)$l c¥)nvontkn. Th& prlndpal acefjunttng Icle8 adopt or& 8•t oul toknv. 1.2 Golng concom Al the lim9 of 9pprovlng the flnandal statsrnenls. lh8 Trusteos h8vè a rnasonable exped8On that th8 Chadty has adequate resourcès to eonllnuo In operallonal stenCe for the fo18s888b futur6 and that Ih8re •ro no mAterkel uncertainUe8 aboth Its abillty lo conOnu8. Thus Ihe Trustee3 cwtinuo 10 adopt the golng con¢¢m ba818 of accounlSng In preparing th? fin•noJ $tal•m8nts. 1.3 Charft•blo fund• Unr¥slrfcted fund8 aro 8vall&ble for uBe al Ihe dlg(nUon ol th• Tru8t808 In fvrtheranct of thr carttable obledives. Ro#lrkl•d fvnds aro subject to 6pedfic COndon$ by donorn or grnntorg as to how they moy be u88d. Th8 purpo$eJ and US of Ihg (ostrlct•d funds are set out In Ihe notes to tho finandal statements. 1.4 In¢om• Ineome is rec¥)gni6ed when the Charity 18 1og8ly onlldad lo tt 8fter any perfomw)r cg)ndrtlon$ hgv8 been mst. tha arnounts can ba mea8ured rellalAy, and h Is probth Ih•t itv))rn• wlll be refv8d. Ca$h dOnaon8 ar8 recwlsed receipt. Other dMoOon8 8r8 r8cognlsed once the ChaTity hos baan nOfled of the donatlon, unless perfomiance &)ndltions requ1 dthl of thé 8mounl. Ino)me tax recovera9 In relallon lo donationts r8eèN8d undér GiftAkJ or d8ads of covenant 18 reCognid at the tlme of the donauon. Leg8¢i0s •rs r8ts)gni88d on I81p1 or oth8rY4i86 iftho Charity bwi notffiod of an Imwdlng dislribuoon, the amount is known. and recglpt Is oXlCtad. If th8 amount is rK)t knthyn, the legacy Is treated as 4 contlngent asseL Asset5 gfven for u$& by lh• Ch•rlty ara wnigad when recel¥atAe. Grant iTKom¢ 1$ rocognisad when the Charty is gaty enlilled lo it after any p8rfomian(£ wndit(on8 hpvo been met, the amount¥ bg m9&5Ut9d Ltsty. and it Is probabkg that Inrne will be rece8d. 15-
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounllng polkl•• IContIndI 1.6 Expgndllur• Expenditure 18 recognl3ed once there Is a legal or eonstrucVv& obngaloft lo transfgr econom1¢ bontfit lo 8 Ihlrd party, ft Is probgb18 IhAt a tr8n5for of 8c£ffiomk ben8fits 11 be r9qulred In 8etUement, 8nd the amgunl Of tho oblgalon ¢an mea8urod rolkabty. Expgndltur8 18 da8¥ified by acuwty. The c¥)sts of each acafvity are made up of the total of dlrect CO8ts and shared c0818, Inckndlng 8UPPC¥t W8t8 Invofved in undertaking each adNIty. Dlract CL)8ts attrtbulabl8 to a slngle activity are albcated dlrectly to that actiwty. Shared cosis whlch contrtbute to rnora than ono actlvlly and SUPPOrt costs whlth are not attrfbUtab to a rjIe aty are apporuoned b6tw•an Ihoga act11[6$ on o basls conslstont th• us8 ol res(HJre. Cenlral $18ff ctj$t8 ar• alb)catod on thg 1$ of Um? 8p?nl, ond d8preciatlon charges ar¢ dlocaled on the portton ol thè assor$ u$6. 1.6 Tanglblo fix•d a••qt• Tanglblè fixèd a$s81$ or• Inhl81ty mfyawrod al ¢wl and $ub8oquonty meat•d al co81 or valuallon, net of d•pr•laUon and any Impalmwtt los. D6predalk)n Is r9n1$8d so a8 to wrtte off th8 ¢081 or valuaoon of aw1$19 wbJu¥l v8lu•6 0rthr U88ful Ilv8$ on th• lollowlng ba. Freehold land and bulldlngB Plant 8nd 0quIpml Flxlure8 and fittlng8 Motor vehldès 2% on cxJ8t 25% redudny balgnc• 25% raduang balanc• 2S% r•dudng balanc Tha gakn or kjss 8dslng on thè th8p)sal ol an a8s¥t Is dotwmlnad os tho dhYgren¢e btheen the ¥ale pro8d$ and th¢ ¢arrylng valug of lh• 81. and 18 r•c4gnl¥ed in the statoment olfinandal actNttJes. 1.7 Impalnn•nt of flx•d a8••ts Al each reportSng end dale. the cha re¥lv8 the arno18 of Its langib 8886tB to deleTmlne whether ther8 IB any Indicallon that those as88ts have suffared an Impalrmonl loss. If Any such Indkatlon 8xlgts, the recoverable amount ol the asset 18 98llmatgd In order tg dg1gm)Ing th extent of the Impalmonl 1088 IK any). 1.8 8tock• Slocks rel8te to fooJ ttemi * and #re 8tat¢d at the ky of and e811mated sellkng prlce le88 COSt8 to ¢omplete and sell. 1.9 Cash and ea8h équfv#l•nts Cash and cash equlvalents Inthda cash In h8tvJ, daposlts h8ld 8t eAI wlth bgnks. oth•r short-tom Iuld Inveskn8nt9 orlgln81 malurlbas of lIw monlh$ or Iw. 1.10 Fln•n¢lo1 In8trwnents The Charfty has 8lèctad to appty th• prothslon8 of Sadon 11 'B8slc Flnandal In81rum¥nts' and Sodon 12 'Othar FlnAntsal Inglnjmenls IS$, ol FRS 10210 of its finarwl instrurnlS. Financial InslNments are re¢ognlsed In the Charftls balance sheet when Ihe Charity b0M8$ paty to tha contractual provtsknn6 olthe Sn61rumert Fln8nclal 8sset$ and liabilities ale off591, vrith the n81 arnounts pre3enlgd in the financial slaternents, when thgro1$ a legalty enfor¢e8ble right to sel off the recwni8ed amounts and there Is an intentlon to settle on a net baslB or to realh8e the 88Eel and 8etlle the Ilabllty slmLAtsneouBty. 10-
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Aceountlng pollcl Icontlnu•dl Bask fInal&l Basic flnand81 assats, whic Indude debtors and cash and bk balances, are kltlally measured 91 tran8actioll prlcè Indudlrng transactw)n fJ)sts and are subsequenty carfed 81 amoftised cnst using the 8ffoctive Interest method 10&$ th8 atrarvJament eonstilvtos a fthanong tran$a¢oTh. whore the transaction IB measured al Ihe present value of the fulurtr roedpl$ ¢Jseountgd at 8 markel rate of inlerèsL Flnandol assets ¢10$8[fi as recefvat48 wtthkn one year are not anert. Bosk ftnAnel•lllablllll•s Bo8lc flnancial liabilities, iThduthng c¥edlloT8 arKI bank loaft$ am InallY recognlsed al lrnnÈacUon pdca unless the 8rrangament consthules a finandng Iransacbon. where the debt In$trumenl 16 mea8ured 8t the pro8enl value of the luluA paymenls dISLUnt9d gt a markat r8t• of Inter68L FI(181 Ilab1110&8 da881fled ao payable wllhln one ye8r are nol amorti. Debt In$trumenls are 6ub8equ8nfy cathed at amortl8ed u$lng tho •ffaCto Intere81 rate mothod. Trade credttors oro oOgatIonS to pay for goods that have been acqulr8d In the ordlnary urBe of operatlon8 from ¥uppll¥rg. Amounts payablè wa d8sslfi&d as cajrrent liablliues If p#ym8nt 18 due wilhln one year or 1088. If not, Ihey are presen18d 8$ non-¢urronl Ik8blh'Ue$. Trad8 credilorn are ro¢oonlsad InlUo1ty at Iran89ellon prlc8 and sub8equenlty measured at 8morti8od ¢o$l ung 8lleclive InteTe¥l mèthod. D•rneognltlon of fln•n¢lalll•bllMe FSnanclal alMO0$ aro dorwnlsed when th• ChariW8 Ltractual oblgadons expiw ty 8r8 dlstharged or C8ncknlled. 1.11 Employ80 n6flts The cost ol any unused holdoy onthmlnt 1$ r80)gnS88d In tho parlod kn wlh tho omploy88'8 a8ceS are Termination beneffts are recognlsed Immedlalety as an expen8• when th8 Charlty18 d8monstrabty o%nmf¢lod lo terminal¢ thg $mploymgnl ol an orto prode terminallon benefft$. 1.12 R4tlr•mènt b•nellt• Payments lo defined contrftsjllon rdlrnmgnt ben8fft 8Lern tharged a8 * ewonso 88 thay fall duo. 1.13 Gmup ffnancl•l •tat•mgnlo The group finanrAal 318lements con8¢4kJo1¢ tho r88utt of tha tharttabl8 ccfflpany and it$ wholly owned 8ubsidlary, WGRT SeNlces Llrnfted. on a line-byline b88is. ftT sèrv$ Llmrt8d was IncorpDraled t>n 6 April 2022. Tho Charlty has taken advantage of the exernption allowed under s8Ctlon 408 of the Comp8nlo8 Acl 2006 and h98 not presented Its own St8i&mant of Profft and L038 In the80 financlal statements. The Charfty has also taken advanl89e of Ihe 8x?mplion8 in FRS102 from the requlremenl to pre8ent 8 Charlty only Ca8Mow StatemenL Crluul aceountlng 88flmat•• abKlJudgomonts In Ihe apFkntbn of the CharW$ 8¢counting polldes. Ihe Trustees 8Je 1r8d to make judgennts, estSmate6 and a83UrnPtJon3 abOt the Caing amoL7t of assets and IKablliiles that are not re8dily apparent from other sources. The estsmates and asso¢>aled as8umplions ar8 basad on historfcal expeThence and othgr tsdors tr8t am consldarnd to relavanLAdual resutt3 May dlfferfrom th&sa astknatss. The esllmates and und8rfying a$sumptKJnS ar8 wowed on ongolng basts. Ro$10n$ to accountlng oslmales are recognised in the p8riod in whNb th8 esllmat6 Is rewsod where the re0 8ffe¢ts only that porlod, or In the perf¢)d of the and ftrture periods whaT¢ lh8 $)n affects both current and fvlu por$.
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 InGom• from donatlon8 and1ggacl•8 Unmtsl¢t•d R•8trtctsd Tolal Unr•strtel•d R•8trlet lund• funds fundB fund8 2025 2026 2026 2024 2024 2024 IAudltsd} (Aydltedl {Audlt•dl IUn•udltedl IUn•udlt•dl (VU1t?d) Totsl Donallon8 and gfft8 Grants Donated good8 and 17.CQ8 32.250 17.088 54.181 6,831 162,179 6,831 402,291 21.931 240,112 49.318 21.931 71.249 189.058 240,112 409,170 Grants Eveson Trust E(h¥8rd C8dbury Trust Ax81s Europe Mlch801 Marsh TN61 Turner Trusl Salnlbury Trust Gordon Grgy TN81 Othern < £SOO 25,C(rfl 25,CIXJ 5,914 S,914 1,250 1.017 2,267 32,250 21.931 54,181 Incom• from ¢harllabl• athtl u•tr[ct•d Unr•8trlctsd fvnd¥ fund• 2026 2024 (Audltodl lUn•udItl Rural Tralnlng Contradng Incom8 Farmlng and open day8 795,273 1.188 898.493 7S9 .4e1 699.252 10-
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025 Incomè from fundrnlslng •ctl¥MI•s Unr•8trl¢tod Unmtrlctsd fvnd• fund8 2025 2024 {Audltsdl IUnaudlt•dl Tradlng aCttye8 IBMnkn8 C8f&) 212.990 216,003 Incom• frorn InV{mOn Unr••trl¢tod Unmtrtctsd fund• funds 2026 2024 lAudlI} Iunaudltedl Rentsl In¢om• Inlgrost r8celvabl 2,103 1,071 7,709 1,071 Exp•ndltur• on ral•lng fund• Unr•8trl¢l•d Unr••trl¢tsd lund• fund8 2025 2024 IAudlt•dl IUnAudlt•dl Tr4dlng ¢o•ts rradlng a166 I8onnle8 Cafe) 235.23 230.225 19-
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Exp•ndltuY• on ch4rftsb actlvltl•• Rurnl Rural Tralnln9 Tralnlng 2026 2024 (Audltsdl IUnoudlt•dl Dlrect co8t# Staff costs Adwrllslng and prt>mollon Anlrnal and kltclben purcha6e8 398.593 1,506 12.407 410,037 1,77S 13,018 410.506 425,430 Support •nd ¢o•ts IM• not• 91 Support 461.828 433,214 872.133 858,fj44 An•ly•h by lund Unre8trlctecl fund8 Re$trld¢d fund8 858,488 15,64S 798,509 60,135 872,133 858,844 Support C1• •ll¢xJted to •cll¥lU 2026 2024 (Audttodl IUnNudltodl Staff cos18 Depreclallon Praml8e8 ¢0sts Insurance Telephone, po8tsge and 8lauory Irrecov6r8blè VAT Motor and tra1 Rgpalr8. rer)ewal8 and equipment Computer lDIng Other SUPPDrt costs Bank charge8 Loan Intarast Governonce costs 298,e58 24,301 28,512 11,179 3,759 10,552 16.288 12.147 5.276 28.1T7 $30 13.579 10.670 281.048 18.186 24,476 9.217 3.671 40.881 12.780 12,SS3 7,894 29.971 180 7,183 5.61fj 481,828 433,214 -20-
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 10 Audltorf• remun•rallo F•68 Payab to the chariV8 auditor and a55>t98". 2025 2024 IAudlted} IUnAudltedl For audlt #•rVIe provld•d ty th• ¢uTh•ntaudltor¥ Audlt and acLountanGy lee8 11.250 11,250 For other •Ofvlc•s provlded by th• pilor aecountsncy flrni lndependenl •xaminatson ol ¢h& Ilnanual statements Poyroll s0ceS 5,749 1,703 2.170 2.370 7,452 11 Truit•0• None of the Tw$l•e$ lor any o)nnorled wlth thwn) received w rnmun8rnUon or beneflt8 from tho Charfty durfng the year. No 8XF•ll8a8 were relrnbursed to TrLMt•• durfng t rrant or wknryw. 12 Employ• The aver•90 monthty nurnb•rolonybyees durlng tho yoarwa$: 2026 2024 (Audltsdl IUnAudlt•dl Numb•r Numb•r Dlrgd s0C8S Accnunls and admlnlstallc Tradlng adthe8 28 10 Tot81 39 Employment eo•ts 2025 2024 (Audlted) Iunaudltod Wages and 8al8rf08 Sorial satty CA)sts Othw pen( iy)Gt8 738,494 e7,451 35.692 726,871 52,715 28,803 841,637 808,389 Th8re were no 8mpty8eswhos6 annual remuneration wa8 Threth3n £60.0).
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 12 Employ•o• Icontlnugdl Remuneratlon of k•y manag•m•nt p•r•ortrt Koy managernenl personnel are deffined as the CEO and the Senlor ment tsam. The remuneratlon of key m8nagemènt personn61 was 88 1011th¥8'. 2025 2024 (Audltsdl Iunaudltodl AggW8te ¢omp8ns)lon 248,159 241.584 13 T1110n The ch8rfty b oxgmpl from taxa on Its th11188 b8caus• au M8 Snc•mo19 8ppllod lortharttabla purp0888, 14 Tr•n¥lorn Durlng the year tran8fer$ of £130,72712024.' £39,050) WO m8(10 from rg8trlctsd fvnd8 to unre81Clea ffiJnd$ lo represent the value of Ikxed a88ets PUTchaeed from rg8trfcted fwd8. 16 Tangl¢Jlo fix•d a•••t•- Group Fr••hold Wthrbt •nd and otor v•hle Tot•1 Coot At 1 Septsmber 2024 Addltlons Dlsposa18 470,950 138.317 85,183 29.543 318 48,077 611,753 141,887 18,0001 I8,0> At 31 August 2025 e09287 68,437 29.859 38,077 745,840 D•prnclatlon At 1 Sopt6mb6r 2024 Depredatlon charged Sn the year Ellmlnaled In rospea of dIsp¥ 38,126 10.074 48,057 6.097 19,921 2.488 17,658 8.842 (7.200} 123,762 24,301 17.2001 At 31 August 2025 48,2CKJ 53.154 22,409 17,100 140,883 C8rrylng amount Al 31 August 225 581, 15,283 20,977 e04,777 At 31 Augusl 2024 432,824 17,128 9,622 28.419 487,991
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 16 T•nglblo flxed ag•ets- CrIty
J bulhlln
•4ulwn•rt v•N¢l•¥ Cojt Al 1 Septambef 2024 Addttlon8 D18PO801$ 470,950 138,317 85.183 3.254 25,465 318 46,077 607,875 141,887 18,OtK)) 18.CKK)I At 31 Auou8t 2025 609,287 88,437 25,781 38,OT7 741,582 D•pr•cl•tlon At 1 September2024 Depredatkjn charged In lh* y$•r Elimlnaled In raspoct of dlsposals 38,128 10.074 48.057 S.QB7 18,525 1,818 17,658 8,642 17,2001 122,388 23,629 17200) Al 31 Augu812025 53.154 20.341 17.1c¥) 138,795 Carylng amount Al 31 August 2025 1S,283 20,977 802,787 At 31 August 2024 432,824 17.128 6,940 28,419 485,309 17 Flx•d a•wt In¥tmOnts- Ch•rlty Total Colt or valuauon AI 1 Swgmbor 2024 & 31 Augu8t 2025 Carrylng amount At 31 Auou812025 At 31 Augu812024 2026 2024 (Audltsdl Iunaudltodl Othar Invostrnents comw158'. Nots• InveBlment6 In iub8idlar108 18 -23-
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 18 Sub$5dlary- Chartty Dets118 ofthe Chathys 8ub8tdW al 31 August 2025 Is os folkhvs.. Nome of und•rtaktng R•gl•t•r•d Natur• of l>u•ln•B• Clasa of % Held sham h•ld Dlrèct Indlr•ct WGRT S¢r¥lw Lknmed Old Quarry Drlve.Sale and 8eNlce of bevorag•8 Ordknary Math Road, and food ilem6. Hall, Worcester, 8LS I.(1 19 8tock•- Oroup 2026 2024 IAudlt•dl IUn4udltedl Slo¢k8 2.647 2,725 20 O•btor• . Group 2025 2024 IAudl¢•dl IUnaudlt•dl Amount• f4lllng du• wSthln on• ygar: Trnde debtOTS 42,399 52,542 21 D¥btor•- clIty 2026 2024 IAudh•dl IUn•udltsdl ArnOn f•lllnq du• wlthln om yMr. Tradè dèbtors Arnount8 owed by 8ubslthgry und8rt8kJng8 Other debtors 41.949 18.480 SO,773 32,435 13 58,429 83,221 -24-
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 AUGUST 2025 22 crgdltorn: amounts falllng du• wlthln on• r- Group 2026 2024 (Aud11) IUnaudlt•dl Borrowing8 Olh8r tAxatlon and 8¢x4al Serfty Trada craditor8 Olher credltor Acuual& and dafornd incom 39.878 21.979 5.040 5.881 14.733 26,179 11.948 2.513 24.958 4.100 87.309 89.896 23 Cr•dStor•: amount• f•lllng *lthln on• y••r- Chrfty 2026 2024 (Audltodl Iunaudltedl BOrron98 Othèr laxAtion ond 80dal gecurity Trad8 ¢7edllors other rxsdllors Accruals and deferrèd In¢omè 39.878 12,638 2,535 4.952 11.983 26,179 4.262 74S 24,958 3.300 71.782 59,442 24 Crédltorn: amount• falllng dug •ft•r morn thin on• y•ar- Group •nd crffy 2026 2024 IAudlt•dl Iunaudltèdl Somng8 185,153 235,824 25 Lo•n• •nd •wYdraft•- Group 2028 2024 (Avdltèdl Iunaudltedl other lo¥n$ 224,829 262,LW3 Payable wlthln one year P8yab18 aftèr one year 39,678 185,153 28,179 235,824 Th6 loan Is for £250.1))O from Esmeg F8iFbaim Foundation. From January 2025 £4,¢YJO wlll be paid monthly lor 5 years at &n intarast rate of 4%. At the end of tho témi a balanace of £54.CX)) bè due.
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 28 R•tlrem•nt In9 8chom 2026 2024 IAudlt•dl IUn•udltsdl Defined contrlbullon scth•m Chgrg8 to profft or k)$8 kn rnspecl oldth¢d wntrflxrtkn 8them88 3S,692 28,803 The Charty operates a dellned contrlbudon penslon sthame for all quallfylftg èmpl¢)y¢o8. The a88ets of Ihe 8theme are held separately Irom thos8 oltha Chèrfty In 8n Indopgndentty adminlslered fvnd. R••trl¢tod fund• Tho r881rfcted funds of Ihe charlty )MS• the utwwnded balpnc•8 Of donakni and grants he on trust subject to spadllc condlUon$ by donor¥ al lo hrw Ihey may be u8ed. At1 S•pt•mb•r 2024 Incomlni R•8our¢ r••our¢ •xp•nd•d Transf•rn At 31 Augult 2025 EVWA) Charf14bk8 T1 Resonance Grant Tho CIIv9 Rlthards F¢xIal Th8 Mark B•nwolent Fund Thursday Club W)Illam Cadbury Tru$l Nlneveh Trust CLA BlacksmltNng nel Foundatlon Benrard Sunley Foundauon AxBI8 Europe Mlehaol M8rnh TNSI Edward Cadbury Trust S8lnlbury Trus1 Othorgr8nts % £1.C(#) 15,099 11.712 40.201 49.235 3,389 20,IXKI 115,0991 (11,712) 140,1931 149,23SI 17841 12.585) 20.000 14.0841 16021 1S,CV) 19,9881 15.9141 14,9281 5,012 S,914 (721 (1.015) (2611 1.017 1ee.(Ir2 21,931 (15,845) (130,727) 41,581
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 27 Ro•trlct•d fund? (ConU•) Pr•vlou8 r. Incoming Rg•ourt•• n•fer• At 31 AUgt 2024 2023 Eveson Charltable Trust Resonance GTrnl Th8 Cllva Rlehards FJndo Th8 Mark Benevolent Fur Lottory Re$onpn¢o Granl Thur8day Club Eveson Trust Willlam Cadbury Tru•t Nlneveh Twst CLA Blacksmithlng Vln¢l Foundallon B8mord Sunley Foundallon Other Gr8nl$ < £1.000 1,146 11.1401 126.(Wl 40,201 68.285 20.IXQ 40,201 49,235 (19.0501 {20.0001 128,2881 11081 11.712 3,389 15,099 20,000 3.477 15.195 20.000 (9181 {2,5781 3,080 502 8.800 15,IX)O 15,0 11.003) 2S.075 240,112 (e,135> (39,OSOI 1e8,OJ2
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 27 R1ct•d fund• Icontlnuedl Eve8on Charflable Twst. repre88nl8 nTh)nles received for lnstrUC110n of new da88rooms. Re8onanc4 Grant- repre88nt8 monkn recefved for 2 pastoral slaff. transwt and •du¢aUon around food and heotthy eatlng. The Cllve RlchpAs FoMdallon- reFw6s•nts monk$ r•¢efved for construcfjon ofnvw d886rooms. Tho Mark Bgn8¥oknl Fund- monie8 recelv&J foT C£fflstruCffl Ofn dsroom8. Blg Lottery- rewe8ents monk9B recelved for a mlnl>u8. Thur8day ChJb- rew088nt8 mon188 rocelved for the gard•n& Evagon Tru8t- repreaento monlgs rgr4v¢d of da88room Illam Cgdbury Tru$l- 1•prnts mon106 reced lor a m1bUs. Nlneveh TN8t. repreBents Thrf)n108 roc•fved for coMIN¢n OIn dai$room•. CLA Blacksmmhlng. repro8onl6 mon108 b18thnIthIn9 8thUo1. nd Fodd- r¢prg8•nl$ monbs re¢4W frrlamwdng. 8omard Sun Foundakn- Tewesent8 mnle8 recelved for (a)n8tnxlon ofn8w du8mom$. Ax816 Europe- repre8erts monle8 recofved for constnjclon of n8w d@88Ywms. Mlch881 Marsh Tw81- r•prn8onts mon1•8 r8c8iv8d for eon$tnKaion ofn¢w dAB8fwms. Eth8rd Cadbury TN$l- rprents mon1¢$ receW for¥18 of devdopSng th8 8it6. Sainlbury Tru8t- repre8enls for art8 and u8ft9 m8twlals. 28 Anaty•l• ol n•t a•••ts b•t*wn fund• Unrn•trlct•d lund• 2026 (Aydltod) R••trlct•d funds 2025 (Audltedl Totsl 2026 {Audltedl At 31 Augu¥t 2025: Tanglble assets Current assels1lliaNltle81 Longtom b8b11•S 804.777 135,893) 1185,153) 804,777 5.888 1185.1531 41.581 383.731 41.581 425.292
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 20 Art11 of net atyjgts fun (Connued) Unr•#trl¢tod R••trt¢tod fvnd• fund8 2024 2024 2024 lUdI10d1 {Unaudltedl IUnJudlt•dl Total At 31 Augu•t 2024: Tanglblo 888818 Currant aSsetlI1abl[O¥} Long lelln1SabOiUe8 487.991 16,234 1235,824) 487,991 182,236 (235,824} 188.002 288,401 186,002 424,403 29 R•l•tsd p•rty trAnMctJon• Ther8 w8ro no d[49$$blO r•lot*l porty tran8aLthn8 durfng tho y•or12024.' £NIII. 30 Ca•h q•n•rat•d from opgrnllon• 2036 2024 (Audltodl IUn•udli•dl ID8fldlysuTplus for Iht year (9.1111 236,627 Adlu8tm•nts lor. Investment [rm& racounls8d In statement of finandal o¢UvlUo8 Depo¢lallon and Impalrment of tsngible fixed assets 17.7091 24,301 11,071} 18,168 Movem•nts In workln9 eapltsl: (ln&88}Id6cr6a$Q In stocks Dttye8s• In debtor8 Increaselldecrea8el In ueditorn (Decrease) In dofwr•d Ineoma {1221 10,143 4,116 322 89,864 (7,8331 1146,149) C••h g•n•ratsd from opgraflon• 21,818 170.128 31 Analy¥li 01 ¢Mngo• In Mt Id•btllfund• At l 8•pl•b•r ¢••hflow At 31 Augu•t 2024 202$ C88h at bank and In h8Th1 153,865 (148.9341 47,731 Loans falllng due vthhin one year Loans falling due after ftyjra than one year 128,1791 1235,8241 (13.49T) 50.871 139.6781 1185.1531 (65,3381 (111,7eoi 1177,0981
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 32 Prlor p•rlod adlu6tm•nt- Charlty At 31 August 2024 Adlu•tmont A• prnvlousty r•portod A• mtatod Flxgd as80 Tanglble 8g$èt$ Investments 402,259 83,050 485.309 402,2 83,050 48S,310 Curront 4••gt• Debtors éu8 wllhln one year Bank and cash 83,221 192,683 83,221 192,883 275,gM 275,4 CTrdltor¥ due wlthln OTh• y••r Loans and ov8rdr¥fts Taxatton Other c*edttor¥ Delernd In¢4m• {26,1791 14.2821 {29,0011 (201,4741 (28,179) 14,2e21 129,0011 201,474 1260,918) 201,474 159,4421 N•t Gurr•nta•ts 14,988 201.474 218,462 Total a••6ts t• ¢urr•nt lknbllltl•B 417,248 284,524 701,772 Cr•dltor¥ du• after on• yo•r Loans and overdrafts {108,5241 I67,3Gl (23S,8241 {168,5241 167.3(Xll [235.8241 Not a8ts 248,724 217,224 465,948 Incom• lund8 Restricted fundB Unr6slrfct8d fiJnd8 166,1)22 51,222 168.022 299,9d6 248,724 Total gqulty 248.724 217,224 465,948
WILDGOOSE RURAL TRAINING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 32 Prfor pèrfod adlu•thent- Chavlty Chany• to th• profft and lo•¥ account od •nded 31 Augu•t 2024 A• prnvlougty Adlu$tJnent A8 re8tat•d r•port•d Incom• from: Donations and18gados Ch8rit8bla activbties 185,035 699,252 1,071 224,135 409,170 699,252 1,071 885,358 224,135 1.109,493 Exp•ndltur• on: Charltobia acOvlt188 850,053 31.988 882,039 850,053 31,988 882,030 N•t mov•m•nt Sn lundi 192,149 227,454 Aprior year adlb)lOnt hai tlw to C(WTe¢t thg balanc In tANjIb fix•d ai88ts. defgrrgd incorno th1Th one year, 108n8 dug In gre8tsr than on• y•v, lur#Js fArrl•J I0rd, ad•• and thantobkn athwtiè5 tsxpernllture. Nots 18 Ind Nots 24 Cr&lltorn'. faUlrvJ 0ftorm¢)M than year hm Inernat by £67,3Cn lo refie¢t 810on bolarK• lia off fwj 88wts. Note 18 Tanglbla fixed 8888ts h88 akn tson In¢Y0a by £15.750 to rnpr•a•nt W0Fty knprovwnonts pr•vlou8 notted off grant inCw. Noto 23 Crwjtors.. falllThJ du8 wl¢hin Cl year ha5 derye8¥•J by £201,474 to rrerA the accounyng tr•$kn•nt adoptsd th prforygar8 ol rewJnl8kng urwnthJTrJ8 eArft•J In d&ferrgJ knccfnè. Note 21 Debtors.. Bmcunts falliry duè witkth ong yw has twl adj1 to 0¥0 Int6rcompany 19¢¢3 trade dobtorn that ore tmd from KGRT S8Mc8s Ltd. Atransfer aftw debtor8 frcffl trade d8btors to amounts owed by 3thxdlary Untaki9 01£20.827. Th6 effects of the 8dju$lments ha Tr8utted in t(¥nrave Ino)w baing in¢tsaMd ty £224,13S. expenditure b8irrfJ incr•as•d by £31,986 and fvnd6 broL¥Jhtforwwd frcffl 31 Aug¥1 2023 b"n9 irKreas8d by £25.075, whiL has the effgrtoflnLTr8slro trOht frjrward at 31 Auqust 2024 by £217,224. 31-