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← Foundation For Common Land

2025-06-30-accounts

Foundation For Common Land

(A company limited by guarantee)

Annual Report and Financial Statements

30 June 2025

Company registration number: 08113120 Charity registration number: 1150439

Foundation For Common Land

Contents

Reference and Administrative Details 1
Trustees' report 2
Trustees' responsibilities in relation to the financial statements 9
Independent examiner's report 10
Statement of financial activities 11
Balance sheet 12
Notes to the financial statements 13

Foundation For Common Land

Reference and Administrative Details

Charity name Foundation For Common Land Foundation For Common Land
Charity registration number 1150439
Company registration number 08113120
Principal office Low Nook
University of Cumbria
Rydal Road
AMBLESIDE
LA22 9BB
Registered office Low Nook
University of Cumbria
Rydal Road
AMBLESIDE
LA22 9BB
Trustees C Short
J Bailey
L M Stride (Appointed 25 February 2025)
R J Milton
J C Phelps
L C Branfield
H Fraser
P Arkle
Secretary L M Stride (Resigned 25 February 2025)
Accountant Dodd & Co Limited
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

Page 1

Foundation For Common Land

Trustees' Report for the Year Ended 30 June 2025

The Trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 June 2025.

OBJECTIVES AND ACTIVITIES

The aim of our work is to safeguard and enhance the heritage of common land and keep commons alive by supporting active grazing. Our aims fully reflect the purposes the charity was set up for.

The Foundation for Common Land’s (FCL) charitable objectives as set out in its Articles of Association are:

The common land of England and Wales and the common grazings of Scotland are nationally important for access, tourism, wildlife, carbon storage, water supply, archaeological conservation, food production and livestock breeding. Commons deliver more public benefits than any other type of farmland, but this heritage continues to be at risk from a continued decline in its active management and the challenges in accessing financial support for delivering public goods.

Strategies and activities for achieving objectives

We deliver our core work in the following ways:

Due to devolution of agricultural and environmental policies to the devolved nations, and FCL being a small charity, our current activities are restricted to England though we seek to retain active links with networks in Scotland and Wales and our constitution allows us to work across Great Britain.

Page 2

Foundation For Common Land

Trustees' Report for the Year Ended 30 June 2025

How our activities deliver public benefit

In the 1600s over 50% of England was common land. It is now less than 3% and commons remain a resource under threat. Common land delivers more public benefits than any other type of farmland and is more heavily designated than enclosed land; for instance Common Land is seven times more likely to be designated for nature as a SSSI than enclosed land. Commons are closely linked with a history of traditional and sympathetic pastoral systems developed over many centuries, adapted to local circumstances and informed by the experience of local farming communities. However, as a result of inappropriate government policies and schemes from the mid 1970s onwards biodiversity declined and alongside this the cultural heritage of commoning remains at risk. Farming communities and conservation organisations alike are concerned about the loss of skills and heritage. The impacts of climate change are also becoming apparent though the potential for commons to mitigate the impacts of climate change and be a refuge for some species is high.

It is now over nine years since the decision to leave the EU and therefore the Common Agricultural Policy. Sadly, the transition from BPS to ELM has moved backwards in the last year leading to significant risks that the environmental benefits from commons, both natural and cultural, are at risk as are the commoning communities that manage this land. While we fully support the policy of public money for public goods we are increasingly concerned that implementation by the Government falls far short of what is required. Responsible commoning is not financially viable in most areas of the UK without government support as there is no reward for public goods from the market. Private markets for public goods remain poorly developed and hard to access overall and particularly when land is held by multiple parties.

If these traditional systems and techniques, local infrastructure and expertise is lost, they will be difficult and expensive to re-establish. Loss of pastoral grazing would lead to the loss of many significant habitats and species and damage archaeological sites as well as affecting access and recreation and an erosion of cultural heritage. We also support the appropriate planting of trees and natural regeneration of scrub on common land especially through maintaining, enhancing and creating new wood pasture which has been an ancient land use on common land with the New Forest being a shining example. There are safeguards though the Commons Act 2006 to ensure this is planned with full consultation as works on common require the Defra Secretary of State’s consent.

Through our work we take action to address these concerns to enable our cultural and natural heritage on commons to thrive as well as the unique collaborative system of management. We work with commoners, owners of common land, environmental NGOs, farming bodies and government agencies to be the national voice for common land and commoning. Our ambition is to empower individuals and organisations through their work to improve outcomes for the public benefits from common land.

Staff and Trustees’ achievements and performance: July 2024 - June 2025

2024/2025 was a year of intense activity making the most of the Our Upland Commons last 12 months of funding.

OUC Staffing (seconded from the National Trust)

Sam Caraway the OUC Project Manager left in September 2024 and his position was filled by a combination of Keira Booth on project management and Jo Swiers for OUC staff management.

Keria Booth, Claire Braeburn and Kinga Swobodzinska left at the end of Our Upland Commons (30th June 2025) while Tamsin Thomas transferred her employment from the National Trust to FCL to work on continuing Dartmoor activity.

Core Staff and Contractors

Julia Aglionby returned as Executive Director in November 2024 and from an employed basis from January 2025 one day a week. Julia is contracted to undertake other work as funds allowed. Robin Milton continues to represent FCL at policy meeting with Defra and other officials.

Jo Swiers led on project development, particularly focusing on resilience and the legacy of Our Upland Commons alongside

Lyndsey Stride returned to being a Trustee and Susie Hodgson continues to undertake our Administrator Role, supporting both the core charity work and our grant contracts. Trustees remain actively engaged and we now have an established a staff and trustee buddy system.

During this year Rhiannon Jones worked to support training and knowledge exchange two days a week and Owen Morgan after Tom Lawrence’s departure was promoted to run the SFI Moorland Survey App and is supported by Andrew Burrell, a freelance contractor.

The FCL’s main activities and achievements for the year July 2024-June 2025 have been:

Page 3

Foundation For Common Land

Trustees' Report for the Year Ended 30 June 2025

Our Upland Commons – Our Common Cause

We completed this major £3.1 million National Lottery Heritage Fund project on 30th June 2025 maintaining effective working relationships with our 25 project partners. The accountable body is the National Trust so while the activities are managed by FCL the funds do not pass through our bank account.

All reports from this project are available on our website in the Library.

Highlights during 2024 / 2025 include:

Sustainable Farming Incentive (SFI) - Moorland Survey Digital Service:

North York Moors: Resilient Commoning in the North York Moors

From October 2024 to March 2025 we delivered a short project in the North York Moors (NYM) funded by a Farming in Protected Landscapes (FiPL) grant made by the NYM National Park Authority using Defra funds. Match funding was provided by FCL and funds from the Federation of Yorkshire Commoners.

Page 4

Foundation For Common Land

Trustees' Report for the Year Ended 30 June 2025

Arising from an approach for assistance by North York Moor Commoners the project focused on scoping opportunities to deliver positive outcomes for the landscape and people: developing a model for delivery with recommendations for Commons support in the future, including funding, governance and practical land management.

The project was delivered by Claire Braeburn with management by Jo Swiers and supported by Susie Hodgson working closely with a local contractor and commoners across three commons in the north of the park. The project had high levels of engagement and concluded there was demand to formally establish a graziers group, a full report is on our website. At the end of the 2024/25 year a further grant from the FiPL was being negotiated for delivery in 2025/26.

Outreach and Engagement

Advocacy

Regular attendance at Defra stakeholder and policy meetings with senior stakeholder staff to attempt to find ways forward for common land governance issues with agri-environment schemes

We reviewed and enhanced our social media presence moving from Twitter (X) to LinkedIn, Instagram and Facebook to reach a wider more public audience

FINANCIAL REVIEW

Review of the financial position

Our financial position has remained strong over 2024/2025. Our charitable activities have increased, and we have been successful in drawing down grant funding and contracts to undertake our work.

Our total income was £313,513 (2024: £336,039) and our expenditure was £225,311 (2024: £330,285). We ended the year with overall free reserves of £215,155.

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.

Page 5

Foundation For Common Land

Trustees' Report for the Year Ended 30 June 2025

Principal financial management policies adopted

The directors scrutinise management accounts and budgets vs actual expenditure at monthly directors' meetings. This is for both the organisation as a whole and on a project/funding stream basis. The use of Xero bookkeeping system allows accounts to be kept up to date and easy to analyse. Dodds in Carlisle remain as our accountants who have offered excellent support to the staff over the past year.

Reserves policy

FCL has completed its thirteenth year of operation. During the year to which these accounts relate FCL had low liabilities with four permanent part time employees. We have low expenditure on overheads. The primary reason FCL needs reserves is to fund short-term deficits in cash flow and for investment in new projects where grant funding may not be forthcoming or for match funding for larger projects. The Trustees consider that present level of reserves available to the charity are enough and this is reviewed on a regular basis.

The reserves held are considered sufficient due to the following financial situation:

The Charity has enough funds in unrestricted funds to cover essential Trustee expenses of insurance, our part-time administrator, travel to the Annual Meeting and Accountants costs for at least 6 months as recommended by the Charity Commission. In 2024/25 we have maintained our unrestricted funds through the delivery of contracts to have reserves for all essential costs for at least 12 months and to be able to make offer match funding for future grant applications as we expect to enter a period of growth.

Principal funding sources

We receive a grant of £49,000 per annum for four years from Esmée Fairbairn Foundation; this will last until September 2027. This is the 14th year Esmée Fairbairn has supported FCL.

In addition to Esmée Fairbairn Foundation core funding in 2024/25 has come from Defra for undertaking work related to the Dartmoor Land Use Management Group and from the National Lottery Heritage Fund, Esmée Fairbairn for Our Common Cause: Our Upland Commons and the Hadfield Trust

Our investment in the Moorland SFI Phone app means we are now operating a paid for service to over 168,000 ha of moorland. This service is available to all charging a nominal fee per Ha, providing an important tool and with the aim of covering all costs and it generates some financial surplus which contributes towards our charitable objectives.

For this year the main source of funding of our charitable activity is via the £3.1 million ‘Our Common Cause: Our Upland Commons’ National Lottery Heritage Fund project. The Foundation for Common Land holds the grant with the National Trust who are the accountable body for the finances for that project. This means staff are employed by the NT and seconded to FCL and that contracts are with the NT. Our Executive Director chairs the project board and leads the partnership.

Funders

A list of all our funders and their contributions appear in the income section of these accounts. As ever, we would like to express our huge gratitude to all who have supported our work this year and we would like to take the opportunity to thank the following for their kind support: Esmée Fairbairn Foundation, Hadfield Trust and the National Lottery Heritage Fund (NLHF) as well as the many trusts and partners who contributed in cash and kind to Our Upland Commons.

Page 6

Foundation For Common Land

Trustees' Report for the Year Ended 30 June 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Foundation for Common Land is a company limited by guarantee and a registered charity governed by its memorandum and articles of association. These were amended by special resolution registered at Companies House on 28 November 2012.

Recruitment and Appointment of the Director-Trustees

The management of FCL is the responsibility of the charity trustees who are elected and co-opted under the terms of the Articles of Association. Under FCL's Articles of Association the trustees are known as the directors. The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association the directors are elected to serve for a period up to the following year's AGM where all directors stand down and stand for re-election.

Lyndsey Stride was appointed a Trustee in February 2025.

Methods adopted for the training and induction of director/ trustees

The Charity Commission's guide "the Essential Trustee" is available to all Directors via a shared filing system. This system also contains all the essential governance documents including: Memorandum and Articles of Association; minutes of Director Meetings, away days, business plan, financial records, register of Directors' interests, project files and policies.

FCL recognises the need for directors to be familiar with the work of the organisation. Staff are invited to attend the Trustees’ Meetings to encourage sharing of information and experience and all the team gather together for 2 days each autumn. Staff have also been buddied with Trustees for mentoring and support. Directors are encouraged to be members of relevant working parties and advisory panels and attend conferences (often giving presentations on our work) to keep their knowledge current.

Organisational structure

The affairs of FCL are managed by the directors of the limited company who are also trustees of the Charity. According to the Articles of Association there must be a minimum of three Directors and there is no maximum number of directors. The directors are responsible for the strategic direction and policy of FCL. At the year end we had eight director trustees from a variety of backgrounds relevant to the work of the charity. The Executive Director, Company Secretary, and other staff and consultants also attend director meetings as appropriate but have no voting rights.

The Directors have four meetings a year of the main Board with additional topic meetings as required. A Finance sub-committee was instituted this year. While most meetings are on line the Directors meet face to face for two days each year as part of the combined staff and Directors gathering. The minutes are recorded and reviewed at each subsequent meeting.

A scheme of delegation is in place and day-to-day responsibility for the work of FCL rests with the Executive Director, the Operations Lead and the Administrator. They are responsible for ensuring that FCL delivers agreed projects and contracts and all work is delivered in line with good practice models and relevant quality standards and key performance indicators are met.

Risk management

The Trustees have assessed the risks related to the operations and finances of the charity and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

The directors have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. A risk register has been developed and is regularly reviewed.

The Focus of our forthcoming work in 2025-2026

Build on the just completed Lottery funded ‘Our Upland Commons’ project through sharing the outputs from the project with partners, commoners, landowners.

Develop our internal capacity to deliver future programmes ourselves rather than relying on others as an accountable body. We have been awarded a new two year resilience grant from the National Lottery Heritage Fund to review and enhance our governance and capacity and activities will include.

Page 7

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Foundation For Common Land

Trustees' Responsibilities in relation to the Financial Statements

The trustees (who are also directors of Foundation For Common Land for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and the Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 9

Independent Examiner's Report to the Trustees of

Foundation For Common Land

I report on the accounts of the company for the year ended 30 June 2025, which are set out on pages 11 to 21.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

......................................... Joanne Thomlinson FCA Dodd & Co Limited Chartered Accountants

FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA1 2RW

9 February 2026

Page 10

Foundation For Common Land

Statement of Financial Activities (including Income and Expenditure Account) for the Year Ended 30 June 2025

Note
Income and endowments from:
Donations and legacies
2
Charitable Activities
3
Total income and endowments
Expenditure on:
Charitable activities
Total expenditure
Net income before transfers
Transfers
Transfers between funds
Net movements in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
-
264,263		 Restricted
Funds
£
49,250
-		 Total Funds
2025
£
49,250
264,263		 Total Funds
2024
£
165,250
170,789
264,263 49,250 313,513 336,039
176,061 49,250 225,311 330,285
176,061 49,250 225,311 330,285
88,202
-		 -
-		 88,202
-		 5,754
-
88,202
128,053		 -
-		 88,202
128,053		 5,754
122,299
216,255 - 216,255 128,053

All of the Charity's activities derive from continuing operations during the above periods.

The notes on pages 13 to 21 form an integral part of these financial statements.

Page 11

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Foundation For Common Land

Notes to the Financial Statements for the Year Ended 30 June 2025

1 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

The charitable company 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 notes.

Going concern

These financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Fund accounting policy

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Further details of each fund are disclosed in note 15.

Income and endowments

Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the Charity before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that these conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the grant of probate when the administor/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measured with a degree of reasonable accuracy and the title to the asset having been transferred to the Charity.

Income from Government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Page 13

Foundation For Common Land

Notes to the Financial Statements for the Year Ended 30 June 2025

......... continued

Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fixed assets

Individual fixed assets costing £200 or more are initially recorded at cost.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Fixtures, fittings and office equipment

3 years straight line basis

Trade Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and Cash Equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Liabilities

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Page 14

Foundation For Common Land

Notes to the Financial Statements for the Year Ended 30 June 2025

......... continued

Operating leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight line basis over the lease term.

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.

Financial instruments

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities.

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

2 Donations and legacies

Grants
Esmee Fairbairn
Garfield Weston		 Unrestricted
Funds
£
-
-		 Restricted
Funds
£
49,250
-		 Total Funds
2025
£
49,250
-		 Total Funds
2024
£
115,250
50,000
- 49,250 49,250 165,250

Of the donations and legacies income in 2024, all income related to restricted funds.

Page 15

Foundation For Common Land

Notes to the Financial Statements for the Year Ended 30 June 2025

......... continued

3 Charitable Activities

Provision of project management for Our Uplands
Common
Defra Lowlands T&T
SFI Road Test
SFI Commercial
Hill Farm Training
Exeter Funding
Cumbria Rivers
North York Moors FIPL		 Unrestricted
Funds
£
92,266
-
-
82,313
24,162
1,800
5,789
57,933		 Restricted
Funds
£
-
-
-
-
-
-
-
-		 Total Funds
2025
£
92,266
-
-
82,313
24,162
1,800
5,789
57,933		 Total Funds
2024
£
49,654
42,360
28,429
37,413
11,133
1,800
-
-
264,263 - 264,263 170,789

Of the other trading activites income in 2024, £145,933 related to unrestricted funds and £24,856 related to restricted funds.

Page 16

Foundation For Common Land

Notes to the Financial Statements for the Year Ended 30 June 2025

......... continued

4 Expenditure

Direct costs
Provision of Charitable Activities
Our Uplands Commons
Hill Farm Training
Lowlands T&T
SFI Road Test
North York Moors FIPL
West Cumbria Rivers Trust
SFI Commercial
Wages and salaries
Staff pensions
Support costs
Rent
Insurance
Computer software and maintenance costs
Printing, postage and stationery
Sundry expenses
Cost of trustee meetings
Travel and subsistence
Accountancy fees
Independent examiner's fee
Consultancy fees
Bank charges
Depreciation of office equipment		 Charitable
activity
£
10,317
60,035
8,081
-
-
54,940
2,893
15,383
52,683
992		 Total
2025
£
10,317
60,035
8,081
-
-
54,940
2,893
15,383
52,683
992		 Total
2024
£
12,046
154,078
10,842
17,989
64,271
-
-
10,921
40,995
825
205,324 205,324 311,967
1,178
386
1,108
42
167
2,002
550
1,523
500
12,170
33
328		 1,178
386
1,108
42
167
2,002
550
1,523
500
12,170
33
328		 1,011
522
-
-
11,322
-
-
1,053
500
3,850
47
13
19,987 19,987 18,318
225,311 225,311 330,285

Of the expenditure in 2024, £114,103 related to unrestricted funds and £216,182 related to restricted funds.

5 Governance costs

Accountancy fees
Independent examiner's fee
Cost of trustee meetings		 2025
£
1,523
500
2,002
4,025		 2024
£

1,053

500

-
1,553

Page 17

Foundation For Common Land

Notes to the Financial Statements for the Year Ended 30 June 2025

......... continued

6 Trustees' remuneration and expenses

Expenses totalling £653 (2024 - £497) in relation to travel were claimed by 3 trustees. Trustee R Milton received £3,500 (2024 - £1,750) in relation to consultancy & advocacy work.

7 Net income

Net income is stated after charging:

Depreciation of tangible fixed assets

2025 2024
£ £
328 13

8 Employees' remuneration

The monthly average number of persons (including senior management) employed by the charity during the year was as follows:

Charitable activities
The aggregate payroll costs of these persons were as follows:
Wages and salaries
Other pension costs		 2025
No.
4
2025
£
52,683
992
53,675		 2024
No.
3
2024
£
40,995
825
41,820

No employee received emoluments of more than £60,000 during the year (2024 - No. 0).

Page 18

Foundation For Common Land

Notes to the Financial Statements for the Year Ended 30 June 2025

......... continued

9 Tangible fixed assets

Cost
As at 1 July 2024
Additions
As at 30 June 2025
Depreciation
As at 1 July 2024
Charge for the year
As at 30 June 2025
Net book value
As at 30 June 2025
As at 30 June 2024
Debtors
Trade debtors
Prepayments and accrued income
Creditors: Amounts falling due within one year
Trade creditors
Taxation and social security
Other creditors
Accruals and deferred income		 Plant and
machinery
£
-
-
-
-
-
-
-
-		 Fixtures,
fittings and
office
equipment
£
1,367
708
2,075
647
328
975
1,100
720
2025
£
25,181
1,233
26,414
2025
£
17,839
7,055
193
1,600
26,687		 Total
£
1,367
708
2,075
647
328
975
1,100
720
2024
£
9,384
-
9,384
2024
£
100
4,403
121
9,290
13,914

10 Debtors

11 Creditors: Amounts falling due within one year

12 Members' liability

The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

Page 19

Foundation For Common Land

Notes to the Financial Statements for the Year Ended 30 June 2025

......... continued

13 Pension scheme

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £992 (2024 - £825).

Contributions totalling £193 (2024 - £121) were payable to the scheme at the end of the period and are included in creditors.

14 Related parties

Controlling entity

The charity is controlled by the trustees who are all directors of the company.

15 Analysis of funds

General Funds
Unrestricted income fund
Restricted Funds
Restricted income fund		 At 1 July
2024
£
128,053
-
128,053		 Incoming
resources
£
264,263
49,250
313,513		 Resources
expended
£
(176,061)
(49,250)
(225,311)		 At 30 June
2025
£
216,255
-
216,255

Restricted funds - these are funds received from Esmee Fairbairn for core funding

Prior period

General Funds
Unrestricted income fund
Restricted Funds
Restricted income fund
DEFRA		 At 1 July
2023
£
95,496
1,947
24,856
26,803
122,299		 Incoming
resources
£
145,933
165,250
24,856
190,106
336,039		 Resources
expended
£
(114,103)		 Transfers
£
727		 At 30 June
2024
£
128,053
(166,470)
(49,712)		 (727)
-		 -
-
(216,182) (727) -
(330,285) - 128,053

Page 20

Foundation For Common Land

Notes to the Financial Statements for the Year Ended 30 June 2025

......... continued

16 Net assets by fund

Tangible assets
Current assets
Creditors: Amounts falling due within one year
Net assets
Prior period		 Unrestricted
Funds
£
1,100
241,842
(26,687)
216,255		 Total Funds
2025
£
1,100
241,842
(26,687)
216,255		 Total Funds
2024
£
720
141,247
(13,914)
128,053
Tangible assets
Current assets
Creditors: Amounts falling due within one
year
Net assets		 Unrestricted
Funds
£
720
141,247
(13,914)
128,053		 Restricted
Funds
£
-
-
-
-		 Total Funds
2024
£
720
141,247
(13,914)
128,053		 Total Funds
2023
£
-
138,476
(16,177)
122,299

Page 21