OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Llangattock Community Woodlands Ltd

2025-03-31-accounts

Llangattock Community Woodlands Ltd

Registered Number 08756399 (England and Wales) Registered Charity Number 1154649

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st March 2025

Richmond Accountancy Services Limited 29 Belgrave Road Abergavenny Monmouthshire NP7 7AH

Llangattock Community Woodlands Ltd

Report of the Trustees and Financial Statements - 2025

Report of the Trustees and Financial Statements - 2025
Contents
Page
Report of the Trustees 1-3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance sheet
6-7
Notes to the accounts
8-14
Detailed Statement of Financial Activities 15-16

Llangattock Community Woodlands Ltd

Report of the Trustees for the Year Ended 31 March 2025

The trustees, who are also directors of the charity for the purpose of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2025.

The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE) (effective 1 January 2015).

Objectives and Aims

Llangattock Community Woodlands (LCW) became a charity in January 2014 although registered in October 2013.

LCW Trustees are grateful to the support and financial assistance of various grant giving organisations who have supported us through 2024/25.

It's been another good year for LCW with well attended workdays as well as training days and volunteers have kept the environmental activity going, our customers have had wood and we continue to maintain a level of support to remain sustainable. Development this year has been great including raising funds from many different places. This supports our aim as Trustees to develop our activities for volunteers and maintain the site for delivering on wood and other sales. We have attended more events this year than previously.

We continue to communicate our activities in a bi-monthly newsletter distributed to over 500 members of Llangattock Green Valleys, a strong and supportive partner for LCW and now use Facebook every week to chart our work. Other important partners include Canal & River Trust, Crickhowell Volunteer Bureau, Llangattock Allotments (LACAS), Bees for Development, Keep Wales Tidy, Bannau Brycheiniog National Park, Llangattock Community Council who are a Bee Friendly Community, Woodland Trust Cymru, the Glanusk Estate and Crickhowell Estates. The work we do with Woodland Trust Cymru and being gifted wood from various sites we manage the flow of wood for wood sales and managing to provide all our customers with almost all the wood they need. We have managed to consolidate and improve our financial well-being again during this period and our accounts were registered with both the Charities Commission and Companies House on time.

Public benefit

The trustees confirm that they have complied with their duty in section 17(5) of the 2011 Charities Act with regards to Charity Commission's general guidance on public benefit when reviewing the Charity's objectives and in planning activities.

Page 1

Llangattock Community Woodlands Ltd

Report of the Trustees for the Year Ended 31 March 2025

Objectives and Activities

Volunteers

As always and never to be forgotten, we do want to give a big 'thank you' for all the help and support that Llangattock Community Woodlands has received again this year from Trustees and partners but most importantly from volunteers and we have welcomed new volunteers during 2024 and 2025 again. We continue to gain greater credibility as an organisation now and into the future.

Structure, Governance and Management

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Reference and Administrative Details

Registered Company number 08756399 (England and Wales) Registered Charity number 1154649

Registered office at 31st March 2025

Golden Valley Accountancy Ltd Unit 4 Westwood Industrial Estate Pontrilas Hereford Herefordshire HR2 0EL

Trustees

Mrs J L Charlton Mr R Dunning Mr E G Gower Mr A G Peach Mr B Sandilands Mr P J Watts Mrs J H Lee

Company Secretary

Mr E G Gower

Page 2

Llangattock Community Woodlands Ltd

Report of the Trustees for the Year Ended 31 March 2025

Reference and Administrative Details

Independent Examiner

James Bevan

Richmond Accountancy Services Limited 29 Belgrave Road Abergavenny Monmouthshire NP7 7AH

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The above report has been prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies.

01/12/2025

Signed on behalf of the board of trustees on …................................. …................................. Jane Lee (Dec 1, 2025 17:13:03 GMT) Mrs J. H. Lee - Trustee ~~file —~~

…................................. Mr A. G. Peach - Trustee

Page 3

Independent Examiner's Report to the Trustees of Llangattock Community Woodlands Ltd

for the Year Ended 31 March 2025

Independent examiner's report to the trustees of Llangattock Community Woodlands Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

01/12/2025

…................................. ….................................

James Bevan Date Richmond Accountancy Services Limited

Page 4

Llangattock Community Woodlands Ltd

Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
for the Year Ended 31 March 2025
Unrestricted
Fund
Notes
£
Income and Endowments From
Donations and legacies
2
3,243
Other trading activities
3
11,684
14,927
Expenditure on
Raising funds
Other trading activities
4
9,978
9,978
Charitable activities
Administration
5
726
Charitable Activities
2,815
Other
4,366
Total
17,884
Net Income/(Expenditure)
-2,957
Reconciliation of Funds
Total funds brought forward
7,424
Total Funds Carried Forward
4,467		 Restricted
Fund
£
24,970
-
24,970
4,218
4,218
-
-
-
4,218
20,752
16,790
37,542		 31.3.25
Total
Fund
£
28,213
11,684
39,897
14,196
14,196
726
2,815
4,366
22,102
17,795
24,214
42,009		 31.3.24
Total
Fund
£
5,282
8,343
13,625
10,802
10,802
70
3,195
1,314
15,381
-1,756
25,970
24,214

The notes form part of these financial statements Page 5

Llangattock Community Woodlands Ltd

Balance Sheet

for the Year Ended 31 March 2025

Notes
Fixed Assets
Tangible Assets
10
Current Assets
Debtors
11
Cash in hand
Creditors
Amount due within one year
12
Net Current Assets
Total Assets Less Current Liabilities
Net Assets
Funds
13
Unrestricted Funds
- General Fund
Restricted Funds
- General Fund
Total Funds		 Unrestricted
Fund
£
29,963
538
12,212
12,749
-703
-703
42,009		 Restricted
Fund
£
-
-
-
-
-
-
-		 31.3.25
Total
Fund
£
29,963
538
12,212
12,749
-703
-703
42,009		 31.3.24
Total
Fund
£
17,308
1,296
7,233
8,529
-1,623
6,906
24,214
42,009 - 42,009 24,214
4,467
37,542
42,009		 7,424
16,790
24,214

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements Page 6

Llangattock Community Woodlands Ltd

Balance Sheet - continued for the Year Ended 31 March 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

01/12/2025

Signed on behalf of the board of trustees on ….................................

…................................. Jane Lee (Dec 1, 2025 17:13:03 GMT) Mrs J. H. Lee - Trustee ~~file —~~

….................................

Mr A. G. Peach - Trustee

The notes form part of these financial statements Page 7

Llangattock Community Woodlands Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

1. Accounting Policies

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery - 15% on cost Fixtures and fittings - 15% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 8 continued…

Llangattock Community Woodlands Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

2. Donations and Legacies
Gifts
Donations
Grants
3. Other Trading Activities
Fundraising events
4. Other Trading Activities
Purchases
Bad debts
Depreciation
Fundraising events
5. Charitable Activities Costs
Administration
Charitable Activities		 Unrestricted
Fund
£
-
-
3,243
Unrestricted
Fund
£
11,684
Unrestricted
Fund
£
8,908
-
1,070
9,978		 Restricted
Fund
£
-
-
24,970
Restricted
Fund
£
-
Restricted
Fund
£
-
-
4,218
4,218
Direct
Costs
£
-
2,815
2,815		 31.3.25
Total
Fund
£
11,684
31.3.25
Total
Fund
£
8,908
-
5,288
14,196
Support
Costs (see
note 6)
£
120
606
726		 31.3.24
Total
Fund
£
8,343
31.3.24
Total
Fund
£
6,056
7
4,739
10,802
Totals
£
120
3,421
3,541

Page 9 continued…

Llangattock Community Woodlands Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
6. Support Costs
Administration
Charitable Activities
7. Net Income/(Expenditure)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
8. Trustees Renumeration and Benefits		 Finance
£
120
-
120		 Governance
Costs
£
-
606
606
31.3.25
£
5,288
5,288		 Totals
£
120
606
726
31.3.24
£
4,739
4,739

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

9. Comparatives for the Statement of Financial Activities

Income and Endowments
Donations and legacies
Other trading activities
Total
Expenditure on
Raising funds
Other trading activities
Charitable activities
Charitable Activities
Other
Total		 Unrestricted
Fund
£
-
8,343
8,343
7,133
7,133
2,205
2,374
11,712		 Restricted
Fund
£
5,282
-
5,282
3,669
3,669
-
-
3,669		 Total
Fund
£
5,282
8,343
13,625
10,802
10,802
2,205
2,374
15,381

Page 10 continued…

Llangattock Community Woodlands Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

9. Comparatives for the Statement of Financial Activities

Net Income/(Expenditure)
Reconciliation of Funds
Total funds brought forward
Total Funds Carried Forward
10. Tangible Fixed Assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Additions
At 31 March 2025
Net Book Value
At 31 March 2025
At 31 March 2024		 Unrestricted
Fund
£
-3,369
10,793
7,424
Plant and
Machinery
£
35,411
17,942
53,353
18,103
5,288
23,391
29,963
17,308		 Restricted
Fund
£
1,613
15,177
16,790
Fixtures
and
Fittings
£
14,868
-
14,868
14,868
-
14,868
-
-		 Total
Fund
£
-1,756
25,970
24,214
Totals
£
50,279
17,942
68,221
32,971
5,288
38,259
29,963
17,308

Page 11 continued…

Llangattock Community Woodlands Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

11. Debtors- Falling Due Within One Year
Trade debtors
Prepayments
12. Creditors- Falling Due Within One Year
Trade creditors
Other creditors
Accrued expenses
13. Movement in Funds
Unrestricted Funds
- General Fund
Restricted Funds
- General Fund
Total Funds
Net movement in funds, included in the above are as follows:
Unrestricted Funds
- General Fund
Restricted Funds
- General Fund
Total Funds		 At 1.1.24
£
7,424
16,790
24,214
Incoming
resources
14,927
24,970
39,897		 31.3.25
£
538
-
538
31.3.25
£
27
136
540
703
Net
movement
£
-2,957
20,752
17,795
Resources
expended
-17,884
-4,218
-22,102		 31.3.24
£
1,242
54
1,296
31.3.24
£
196
467
960
1,623
At 31.3.25
£
4,467
37,542
42,009
Movement
in funds
-2,957
20,752
17,795

Page 12 continued…

Llangattock Community Woodlands Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

13. Movement in Funds - continued

Comparatives for movements in funds
Unrestricted Funds
- General Fund
Restricted Funds
- General Fund
Total Funds		 At 1.1.23
£
10,793
15,177
25,970		 Net
movement
£
-3,369
1,613
-1,756		 At 31.3.24
£
7,424
16,790
24,214

Comparative net movement in funds, included in the above are as follows:

Unrestricted Funds
- General Fund
Restricted Funds
- General Fund
Total Funds		 Incoming
resources
£
8,343
5,282
13,625		 Resources
expended
£
-11,712
-3,669
-15,381		 Movement
in funds
£
-3,369
1,613
-1,756

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted Funds
- General Fund
Restricted Funds
- General Fund
Total Funds		 At 1.1.23
£
10,793
15,177
25,970		 Net
movement
£
-6,326
22,365
16,039		 At 31.3.25
£
4,467
37,542
42,009

Page 13 continued…

Llangattock Community Woodlands Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

13. Movement in Funds - continued

A current year 12 months and prior year 12 months combined net movement in funds included in the above are as follows:

Unrestricted Funds
- General Fund
Restricted Funds
- General Fund
Total Funds		 Incoming
resources
£
23,270
30,252
53,522		 Resources
expended
£
-29,596
-7,887
-37,483		 Movement
in funds
£
-6,326
22,365
16,039

14. Related Party Disclosures

There were no related party transactions for the year ended 31 March 2025.

Page 14

Llangattock Community Woodlands Ltd

Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
Income and Endowments
Donations and legacies
Grants
Other trading activities
Fundraising events
Total incoming resources
Expenditure
Other trading activities
Purchases
Other direct costs
Bad debts
Depreciation of tangible fixed assets
Charitable activities
Insurance
Postage and stationery
Advertising
Sundries
Exceptional items
Other
Wages and Subcontractors
Training and Subscriptions
Support costs
Finance
Bank Charges
Governance costs
Accountancy and legal fees		 Unrestricted
funds
£
3,243
11,684
14,927
6,519
2,389
-
1,070
9,978
584
72
637
123
1,400
2,815
2,188
2,178
4,366
120
606		 Restricted
funds
£
24,970
-
24,970
-
-
-
4,218
4,218
-
-
-
-
-
-
-
-
-
-
-		 31.3.25
Total
funds
£
28,213
11,684
39,897
6,519
2,389
-
5,288
14,196
584
72
637
123
1,400
2,815
2,188
2,178
4,366
120
606		 31.3.24
Total
funds
£
5,282
8,343
13,625
3,985
2,071
7
4,739
10,802
190
-
19
559
1,437
2,205
-
1,314
1,314
70
990

This page does not form part of the statutory financial statements Page 15

Llangattock Community Woodlands Ltd

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
Total resources expended
Net Income		 Unrestricted
funds
£
17,884
-2,957		 Restricted
funds
£
4,218
20,752		 31.3.25
Total
funds
£
22,102
17,795		 31.3.24
Total
funds
£
15,381
-1,756

This page does not form part of the statutory financial statements Page 16

Llangattock Community Woodlands Ltd - Accounts - 31.03.2025

Final Audit Report

2025-12-03

Created: 2025-12-01 By: James Bevan (james@richmondaccountancy.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA0q4Q4yepYMi_Y-NgUM6YtxNfa8F5o3Nt

"Llangattock Community Woodlands Ltd - Accounts - 31.03.2025 " History

Document created by James Bevan (james@richmondaccountancy.co.uk)

2025-12-01 - 5:08:26 PM GMT- IP address: 81.132.35.70

Document emailed to Jane Lee (janehelenlee@gmail.com) for signature

2025-12-01 - 5:08:31 PM GMT

Document emailed to Andrew Peach (andrewgpeach@gmail.com) for signature

2025-12-01 - 5:08:31 PM GMT

Email viewed by Jane Lee (janehelenlee@gmail.com)

2025-12-01 - 5:10:38 PM GMT- IP address: 142.250.32.5

2025-12-01 - 5:10:52 PM GMT- IP address: 172.226.183.3

Document e-signed by Jane Lee (janehelenlee@gmail.com)

Signature Date: 2025-12-01 - 5:13:03 PM GMT - Time Source: server- IP address: 80.229.136.48

Document e-signed by Andrew Peach (andrewgpeach@gmail.com)

Signature Date: 2025-12-03 - 11:22:00 AM GMT - Time Source: server- IP address: 92.40.199.125

Agreement completed.

2025-12-03 - 11:22:00 AM GMT