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2022-08-31-accounts

FSA Annual Report for 2022 - 2023

Chair’s Report

Context

Thirty years ago, nursery nurses at Bridgwater College brought back inspirational early years ‘Forest School’ practice from Denmark, little knowing they were creating a pedagogical approach that would change the educational landscape and, two decades later, would give rise to the FSA.

As a relatively young charity (we celebrated our 10th birthday at the last conference), the FSA has grown quite organically. Envisioned by committed and professional individuals from the wider Forest School community, then tended and nurtured by FSA trustees, staff, and volunteers.

Last year the CEO, Chair and board acknowledged we had reached a new stage of development and needed a more professional approach, engaging the expertise of a governance officer, Meg Boyle, to review and update our documentation and processes. Thus, 2022 has seen us accessing training for trustees, grappling with governance issues and developing a Trustee’s Handbook to enable us all to perform our roles to the highest standards of good governance, demonstrate competence, and bring our professionalism to the organisation.

The values working group has been working to create the FSA values into workable and actionable documents, allowing the values to be implemented effectively by all working groups, volunteers and staff. The values will act as a screening process for new projects or decisions the FSA must take.

Trustees and staff generously spent a weekend delving deeper into our values and considering the governance officer’s recommendations. We will implement new board structures and processes in the coming months and prepare to welcome new trustees in 2024.

Future-proofing

Writing an annual report allows me to look back with gratitude to reflect on the hard work and commitment shown by our staff, board, and many volunteers. Revisiting the Forest School principles, our charitable purpose and our Members Code of Conduct in the context of the significant issues facing schools, families and society, I know quality Forest School is needed more than ever.

At a time when war is still waging in Europe, global temperatures continue to rise, more species become extinct, and political, social and economic turmoil bring more uncertainty into the lives of people of all ages, Forest School leaders and trainers are bringing the joy and hope of playful nature connection into their communities. Many are addressing issues of hunger, poverty and discrimination through their programmes.

This past year has given us many opportunities to demonstrate that ‘We are an inclusive, forward-looking and democratic membership organisation’ (FSA website). In this time of global disasters, we must be ever more flexible and adaptable; we all have much to learn. Balancing the needs of our groups with the pressures on the education system whilst seeking to uphold the ethos and principles of Forest School will not always be easy.

I commend this report to you. You will read how our professional association builds community through conferences, webinars and affiliated local groups and how our schemes raise the professional standing of Forest School providers and trainers. Our resources promote quality Forest School and support ongoing professional development, whilst our advocacy work with other organisations brings the Forest School ethos and principles to a broader audience. Gareth’s management report shows how the FSA will continue to work to bring quality Forest School into the lives of more people of all ages.

Thank you!

We thank you for being a member of the Forest School Association. Without you, the FSA would not function. As you read this report, please consider how you might contribute ideas, share practice, and offer practical support to serve the FSA, locally and nationally.

Sarah Lawfull - April 2023

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FSA Annual Management Report 2023

Gareth Wyn-Davies - FSA CEO

Overview

The FSA has pursued its mission to ‘maximise the number of people who understand and can access quality Forest School’, and we have worked towards our primary goals to ‘increase the demand for and supply of quality Forest School’ and ‘increase membership’.

In 2022 we agreed on some fundamental principles that would guide our efforts. These were:

  1. The FSA will be more focused and better at doing fewer things.

  2. If the FSA is the professional body for Forest School in the UK, then it must be able to act professionally in all ways.

  3. The work of the FSA will be orientated towards the support of members, the wider Forest School community and the public across three broad public-facing work areas.

  4. Our development work will be restricted to urgent and essential activities until all these have been completed.

  5. Work areas and specific activities will be logically sequenced to create the necessary scaffolding.

I am pleased to report that these principles have helped us to make significant progress in refining and professionalising our operations. It is still a work in progress, but we are now much better at matching our activities to organisational objectives, and internal and external communication has improved. This results from improved management processes, particularly in the appraisal of new ideas and evaluation of work done. Essentially, we are now better at ensuring the right people have the correct information at the right time. It’s not perfect, but certainly much better than it was, and we have a clear road for improvement ahead of us.

A significant task this year has been to bring all administrative processes ‘in-house’. The FSA was formed as a Special Interest Group of the Institute of Outdoor Learning (IOL). When the FSA became an independent organisation in 2012, the IOL supported us and offered us their offices and staff to fulfil most administrative functions. Inevitably, there are many efficiencies to be found in managing the administration ourselves, and this year we decided to ‘go it alone’. It is a strange feeling to have ‘flown the nest’, and we are very grateful to the IOL for all their support over the past ten years. The FSA has joined IOL as an organisational member as our missions remain closely aligned.

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One strategically severe issue in the FSA is the limited management capacity in the organisation. We cannot fully unlock the potential volunteer effort from within the membership. We have one full-time staff member, two part-time staff members, and some very welcome volunteer management support. Although the situation is much better than it used to be, there is enough work for us to employ full-time a Standards Manager, a Volunteer Manager, a Research Coordinator, a Marketing and Communications Manager, and additional technical support.

Nevertheless, we will continue to work towards our strategic plan and deliver activities that support positive outcomes in three work areas.

Work Area 1: Developing and maintaining professional standards for FS practice and training

Work Area 2: Advocacy for and promotion of quality FS education (for all) and role of FSA as the professional body

Work Area 3: Professional services for FSA Members. Helping FSA members to work to the professional standards

In addition, we will continue to build our capacity and capabilities as an organisation. We will explore new opportunities with a clear link to our work areas. One exciting new project being developed is the world’s first academic conference focusing solely on Forest School research. The title of this symposium will be ‘ The Interdisciplinary Perspectives, Practices and Principles of Forest School ’. It will be delivered in partnership with, and hosted by, the University of Liverpool (26th – 28th of June 2024).

Please read on to learn about the great work that has happened this year.

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Membership Figures (paid up or valid at this time)

Membership Type 2022 (April) 2023 (April)
Trainee Member 342 279
Associate Member 115 123
Individual Member 895 989
FSA Recognised Forest School
Provider
59 66
Trainer (FSA Endorsed) 11 12
Trainer (FSA Registered) 3 4
Honorary Member 2 2
Local Group (affiliated only from
2023)
20 12
TOTAL 1447 1487

Note: FSA Recognised FS Providers may have multiple individuals within their account

Updates on specific activity

Local Groups

The FSA supports a number of local groups formed by FSA members and which run as independent organisations. We currently have 13 affiliated local groups, the most recent ones being London and Cambridgeshire. We also have a new emergent group growing interest in North Wales.

Each group nominates a national representative who meet with the other national reps online 4 times a year. Together this group of national reps network, share practice and support each other.

A big thank you to all the volunteers who generously offer their time to organize skill shares, events and CPD trainings for their local Forest School community.

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Awarding Organisations Forum

The Awarding Organisation (AO) forum, hosted by the Forest School Association, has 8 members representing Forest School qualifications being offered in England, Scotland and Wales.

Representatives from 6 AOs in England have worked with the FSA this year to review the suite of qualifications on the Regulated Qualifications Framework (RQF). The FSA Endorsed trainers and AO forum agreed that the current qualifications are fit for purpose and small revisions were needed for clarification or to make sure that the wording fits with best practice in the wording of the criteria. The review is now with the Awarding Bodies and will go live in the summer. The group continues to meet as there are questions about a bigger review for the 2026 update.

The review took on board the experience of the FSA Endorsed Trainers who deliver the qualification. In addition, consultation went out to all trainers through the AO’s and to those who have registered an interest with the FSA.

Despite the changes being mostly ‘tweaks’ this process still takes several meetings and discussions to try and give clarity and consistency to the wording. We are grateful to the AO’s for engaging in such a collaborative way.

External Liaison

Forest Education Network England

The FSA has continued to support FENE through regular attendance at the steering group meetings and engagement with policy discussions. Organisations within the network turn to the FSA for guidance on the ethos and principles of Forest School, especially where they share sites with Forest School practitioners. They want to know what quality Forest School looks like and how best to encourage and support the Forest School leaders they come into contact with.

We provided a well-attended workshop at the Treegeneration conference in the National Forest, helping educators to inspire young people to learn about, care for and work with trees and woodlands. It was great to meet FSA members there.

Our links to the Forestry Skills Forum, the Forestry Commission and Forestry England greatly encourage us. The profile of the FSA and recognition of the valuable work carried out by our members is understood by colleagues across the member organisations and in the broader forestry sector.

The idea of Forest School providing a pipeline to careers in forestry and woodlandrelated employment is gaining momentum. In the past year, the Royal Forestry Society has worked with AIM Qualifications to create an L1 Award in Forestry in the

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Community, which Forest School leaders may teach.

Nature Premium Campaign

The FSA board supported the move of the NP out of the organisation to become a Specialist Sector Group under the auspices of the Institute for Outdoor Learning. This has enabled the campaign to be an idea not owned by any one organisation, available as a concept that the government can adopt, and not attached to any ‘brand’.

Trustees and members have provided ongoing support to the campaign. Two of the campaign’s founders have stepped down as FSA trustees to focus on the campaign; Dr Sara Collins continues to hold everything together and provide direction, and Jo Phillips has taken responsibility for communications and social media. They are now ably supported by a steering group of organisations, including the FSA, the Harmony Project, the Woodland Trust, the Royal Forestry Society, the Country Trust, the Tree Council and the Garden Classroom.

Community Forest and Woodland Outreach Project

FSA members have been involved in the delivery of several of the five projects which made up this larger DEFRA/DfE-funded project, part of the Children and Nature Programme.

The CFWO project aimed to increase and test how to sustain community forest and woodland outreach activities being delivered to school children, particularly those in disadvantaged areas, and to support the delivery of the priority outcomes of the Children and Nature Programme: children’s mental health and wellbeing, engagement with school, school attendance, pupil behaviour, physical health and care and concern for the environment.

We eagerly await the publication of the report by Natural England.

FSA Recognised Forest School Provider Scheme

This recognition scheme enables those recognised to publicly demonstrate that they are facilitating FS experiences in line with all six FS principles.

We currently have 66 FSA Recognised FS Providers.

There are a further 31 providers who have paid to apply and are in the process of becoming FSA Recognised; hopefully, they will be added to the map.

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Following a prolonged period, all current Recognised Providers have now provided evidence that their practice meets the benchmarks of the scheme that were revised in 2019. In seeking this additional evidence, we lost several providers.

In the last year, we have formed a Working Group comprised of Recognised Providers, Registered Trainers, Endorsed Trainers, staff and Trustees. This Working Group has planned, and partly delivered, a project to create a ‘Support Resource’ to help existing Recognised Providers and those applying to the scheme who wish to develop their practice. This will be a web-based resource.

The Working Group also created a survey for our existing Recognised Providers to gather their thoughts about the challenges they experience in their Forest School work and the areas they would like support from the FSA. We are using the results to guide us.

In 2022 we had our inaugural face-to-face meet-up of Recognised Providers at the National Conference, which we hope to repeat.

We plan to continue working on the Support Resource to prepare a version for the 2023 launch, submit a proposal for creating an online form for new applications, explore the possibility of offering online CPD for our existing Recognised Providers and establish a Basecamp community for providers.

FSA Endorsed Trainers - QA scheme and group

This rigorous, three-stage quality assurance scheme currently has 12 Endorsed Trainers and 4 Registered Trainers, with an additional seven who have paid to apply and are beginning the process.

We held a face-to-face CPD event for trainers in Essex the day before our National Conference and a virtual session mid-way through the year. These are opportunities to reflect on benchmarks/professional standards and undertake training relevant to Forest School Trainers.

Stage 2 of the application process comprises a series of student interviews, and Stage 3 is a peer interview. Both stages are run by a small team of assessors which has had to grow in size in response to our number of applications.

Looking ahead, we plan to submit a proposal relating to an adjustment to the number of face-to-face hours we require from courses run by Endorsed Trainers; support the fledgling new qualification review; plan content for the upcoming face-to-face CPD event for Trainers in October; work with trainers to begin a series of Guidance Notes for members; and support our ongoing applicants.

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Projects

App

In 2019, the FSA received funding to develop an app designed to collect extensive participation data around the effectiveness of Forest School to expand research and inform policy whilst providing a tool to show a student’s progression over time using information from FS leaders', parents and self-reported data. The APP is currently in development. However, there are some issues, and we are not near the production of an MVP (Minimum Value Product). If and when the MVP is produced, we will enter a period of testing it and ensuring functionality before releasing it to the community. There will be an introductory period, after which there will be a small charge.

Book

The book, Growing Forest School from the Roots Up, continues to be strategically important in bringing people to the FSA/showcasing our knowledge and promoting the six principles of Forest School. It continues to help market and promote the Recognised Providers Scheme and the Endorsed Trainers. It is invaluable with admin tasks as it is easily pointed to as a source of information. So far, we have undertaken two print runs of 1000 books and have sold 1446 copies. We have expanded sales to eBay to increase the book's searchability and have had four sales. eBay also gives us an outlet for books returned after being damaged in transit/handling.

Academic Symposium

An international academic symposium exploring Forest School research is strategically important for the FSA. The project is still in development but will pull together research from different arenas/disciplines, creating a useful information source for influencing policy. Dates are set for the end of June 2024.

Conference

Conferences help the FSA to engage with members and to facilitate professional communication and sharing of knowledge. They are also financially crucial to the FSA, with high risk and potential rewards. To mitigate this risk, we tested a model to manage the conferences centrally in 2022, with local volunteer support. We will continue to develop this model during the delivery of the 2023 and 2024 conferences. Whilst this year’s conference will return to Essex, we seek a northern venue for 2024.

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Seminars

The FSA has developed some more in-depth video content for members. The first three seminars are on the website but not currently visible. We hope these will be particularly useful to trainees, who will benefit from the experience of four very experienced practitioners and three very experienced trainers. This is another route to the road (towards quality Forest School) but may also have financial value as a product if the correct marketing/hosting can be found.

Certified Courses Scheme (CCS)

The CCS is currently on hold but is 2/3 completed. There is still a huge need both practically in signposting to courses for members and strategically driving quality CPD into FS. The CCS is also important to build a network of trainers/CPD providers, strengthening our membership, diversifying skills, and accessing new markets. This service could be offered at discounted rates to members and possibly workshop providers from the conference.

Social media and jobs/events board

Jobs and events are distributed on social media; the average time to schedule this through Canva is 10-15mins per post—important marketing for companies and us. Good feedback was received from one client who said 20% of views converted to more info and 10% to actual applications. Some initial teething problems, but they are now sorted and running well.

Newsletter

Another essential tool is the weekly bulletin, connecting the FSA to its community via news stories and editorials. Clear boundaries and information are needed. They are maintaining a 36% open rate. Posts over 100 words get very little click-through traffic. Newsletter subscribers have a slow but steady increase. We rely heavily on our volunteers

Wednesday Webinars

Since the last AGM, Wednesday Webinars have continued to be a very popular and welcomed resource from the FSA. Run entirely by volunteers, and we are grateful to them and the external speakers.

We have improved the formatting of the webinars to have consistent branding, and there is now a dedicated page for Wednesday Webinars on the FSA website. This allows registrations to go through the FSA website rather than solely through Zoom,

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increasing our website traffic. It also provides for the possibility of hosting paid-for webinars in the future.

FSA book sales have been positively impacted by the Webinars, as tracked by the specific discount code.

We also ask for ongoing feedback from attendees and members. In response to suggestions on the feedback form, we have published a timetable for 2023, formatted the advertising and fonts to make them more accessible for dyslexia and other visual impairments, and listed many of the recordings on YouTube for people to access at any time. Other previous recordings have been listed behind the membership paywall on the FSA website for members to access freely.

Data for webinars since the last AGM:

Date Title Led by Format Regi
strati
ons
Atten
dees
You
Tube
views
YouTube link
13.4.22 The Ludic
Process,
Nature Play
Cycle and
How We
Interact with
Play at Forest
School
Lily
Horseman &
Jon Cree
Thicket 410
plus
137 1400 https://youtu.be/jk
T8J2wUVG0
4.05.22 Ask the
Directors
(before the
AGM)
FSA Directors
& Staff
Hearth In
Zoom,
not
proces
sed
15.6.22 Foraging at
Forest School
Gemma Hindi Thicket 135 49 private https://youtu.be/3
ngygD-PszA
20.7.22 Introduction to
Forest
Bathing
Charlotte
Atkinson
Thicket 182 55 474 https://youtu.be/q
pubW3NP-50
21.9.22 No Fear Tim Gill Thicket 160 62 286 https://youtu.be/i9
jpwcCyauY
19.10.22 Ticks and
Lyme Disease
Julia Knight &
Suzanne
Higginson
Thicket 108 198 https://youtu.be/M
8RmRUzcAx8

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16.11.22 Winter Tree
ID
James
Kendall
Thicket 539 194 264 https://youtu.be/V
WZCQIamRwA
14.12.22 A Yuletide
Celebration
Jon Cree Hearth 240 80 154 https://youtu.be/g
mXowFVfyp0
18.1.23 Peoples Plan
for Nature
Sarah Lawfull Hearth 128 23 77 https://youtu.be/N
7iCbWF0pJU
15.2.23 Nature
Connection,
Kinship and
Culture
Paul Moseley Thicket 234 60 153 https://youtu.be/Y
t9lAovdOBU

Feedback from the webinars is always overwhelmingly positive:

“Very thought provoking! Thank You!” (Nature Connection, Kinship & Culture)

“Eye/mind opening very interesting, thanks” (Nature Connection, Kinship & Culture)

“Great session, thank you, really interesting and informative.” (Winter Tree ID)

“Thank you for sharing your knowledge. really helpful.” (Winter Tree ID)

“Thank you. very clear and interesting.....” (Winter Tree ID)

“Thank you to Jon and Everyone involved in producing this webinar. It was wonderful, so inspiring!” (Yuletide Celebration)

“You guys are GREAT - thank you” (No Fear)

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Accounts Forest School Association Detailed Income and Ex nditure Account for the Year Ended 31st Au ust 2022 31.8.22 31.8.21 Turnover Membership5 Conferences Donations Grènt fundin8 Book sales 46,aoi 50,154 5(KJ 57,790 23.860 46,955 3,396 1.156 35,203 I78,￿5 86,710 otherlncome Sundry retripts 767 351 179.372 87.(￿1 Expendf(urt Rent Insurance Wages Social security Pen5ion5 Subcontrartors Telephone and website Post and stationery 2,750 267 56,400 1,150 1,276 13,884 2,196 3,045 215 6,521 36.197 28 11.375 39,758 267 55.027 710 1.276 13,425 2,735 94 6,259 1.874 Administrationfees Meetingand conference expenses Sundryexpenses Ashden Trust book expenses Nature Premium Campaign PAYE interest AccountanLv 474 880 175,541 85,547 3,831 1,514 Flnance costs Bank charge5 2.056 651 NETSURPWS 1,775 863 . END... 13

Report of the Directors and

Unaudited Financial Statements
for the Year Ended 31st August 2022
for
Forest School Association

Forest School Association

Contents of the Financial Statements for the Year Ended 31st August 2022

Page
Company Information 1
Report of the Directors 2
Abridged Income Statement 3
Abridged Balance Sheet 4
Notes to the Financial Statements 5
Chartered Accountants' Report 6
Detailed Income and Expenditure Account 7

Forest School Association

Company Information

for the Year Ended 31st August 2022

DIRECTORS: L E Ambrose
G S Mason
Dr S A Collins
Ms E A R Horseman
Mrs J A Phillips
Mrs S E Lawfull
Mrs F Signore
L H Ames
M F Harder
REGISTERED OFFICE: 15 Lammermoor Road
Liverpool
L18 4QP
REGISTERED NUMBER: 08164851 (England and Wales)
ACCOUNTANTS: Laytons
Chartered Accountants
6 Manchester Road
Buxton
Derbyshire
SK17 6SB

Page 1

Forest School Association

Report of the Directors

for the Year Ended 31st August 2022

The directors present their report with the financial statements of the company for the year ended 31st August 2022.

DIRECTORS

The directors shown below have held office during the whole of the period from 1st September 2021 to the date of this report.
L E Ambrose
G S Mason
Dr S A Collins
Ms E A R Horseman
Mrs J A Phillips
Mrs S E Lawfull
Mrs F Signore
L H Ames
M F Harder
Other changes in directors holding office are as follows:
J N Cree - resigned 1st August 2022
This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

G S Mason - Director
18th May 2023

Page 2

Forest School Association

Abridged Income Statement
for the Year Ended 31st August 2022
GROSS SURPLUS
Administrative expenses
OPERATING SURPLUS and
SURPLUS BEFORE TAXATION
Tax on surplus
SURPLUS FOR THE FINANCIAL YEAR
31.8.22
£
179,372
177,597
1,775
-
1,775
31.8.21
£
87,061
86,198
863
-
863

The notes form part of these financial statements

Page 3

Forest School Association (Registered number: 08164851)

Abridged Balance Sheet 31st August 2022

CURRENT ASSETS
Debtors
Cash at bank
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
RESERVES
Income and expenditure account
31.8.22
£
962
85,393
86,355
56,959
29,396
29,396
29,396
29,396
31.8.21
£
-
109,358
109,358
81,737
27,621
27,621
27,621
27,621
ThecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended
31st August 2022.
The membershave not requiredthe companyto obtainan auditof its financialstatementsfor the year ended 31st August2022 in
accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
Thefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocompaniessubjecttothe small
companies regime.
All themembershaveconsentedtothepreparationofan abridgedIncomeStatementandan abridgedBalanceSheetforthe year
ended 31st August 2022 in accordance with Section 444(2A) of the Companies Act 2006.
Thefinancialstatementswereapprovedby the BoardofDirectorsand authorisedforissueon 18thMay2023and weresigned on
its behalf by:
G S Mason - Director

The notes form part of these financial statements

Page 4

Forest School Association

Notes to the Financial Statements

for the Year Ended 31st August 2022

1. STATUTORY INFORMATION

ForestSchoolAssociationisaprivatecompany,limitedbyguarantee,registeredinEnglandandWales.The company's
registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

ThesefinancialstatementshavebeenpreparedinaccordancewithFinancialReportingStandard102"The Financial
ReportingStandardapplicablein the UK and Republicof Ireland"includingthe provisionsof Section1A "Small Entities" and
the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnoverismeasuredatthefairvalueoftheconsiderationreceivedorreceivable,excludingdiscounts,rebates, value
added tax and other sales taxes.

Pension costs and other post-retirement benefits

Thecompanyoperatesadefinedcontributionpensionscheme.Contributionspayabletothecompany'spension scheme
are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2021 - 2).

Page 5

Chartered Accountants' Report to the Board of Directors on the Unaudited Financial Statements of Forest School Association

InordertoassistyoutofulfilyourdutiesundertheCompaniesAct2006,wehavepreparedforyourapprovalthe financial
statementsofForestSchoolAssociationfortheyearended31stAugust2022whichcomprisetheAbridgedIncome Statement,
AbridgedBalanceSheetand the relatednotesfromthe company'saccountingrecordsand frominformationand explanations you
have given us.
As a practisingmemberfirmoftheInstituteofCharteredAccountantsin EnglandandWales(ICAEW),wearesubjecttoits ethical
andotherprofessionalrequirementswhicharedetailedwithintheICAEW'sregulationsandguidance at
http://www.icaew.com/en/membership/regulations-standards-and-guidance.
ThisreportismadesolelytotheBoardofDirectorsofForestSchoolAssociation,asabody,inaccordancewithourterms of
engagement.OurworkhasbeenundertakensolelytoprepareforyourapprovalthefinancialstatementsofForest School
Associationand state those mattersthat we have agreed to state to the Boardof Directorsof ForestSchoolAssociation,as a body,
inthisreportinaccordancewithICAEWTechnicalRelease07/16AAF.Tothefullestextentpermittedbylaw,wedonotaccept or
assumeresponsibilityto anyoneotherthan ForestSchoolAssociationand its Boardof Directors,as a body,for our workor for this
report.
ItisyourdutytoensurethatForestSchoolAssociationhaskeptadequateaccountingrecordsandtopreparestatutory financial
statementsthatgiveatrueandfairviewoftheassets,liabilities,financialpositionandprofitofForestSchoolAssociation. You
consider that Forest School Association is exempt from the statutory audit requirement for the year.
WehavenotbeeninstructedtocarryoutanauditorareviewofthefinancialstatementsofForestSchoolAssociation.For this
reason,wehavenotverifiedtheaccuracyorcompletenessoftheaccountingrecordsorinformationandexplanationsyou have
given to us and we do not, therefore, express any opinion on the statutory financial statements.
Laytons
Chartered Accountants
6 Manchester Road
Buxton
Derbyshire
SK17 6SB
18th May 2023

This page does not form part of the statutory financial statements

Page 6

Forest School Association

Detailed Income and Expenditure Account for the Year Ended 31st August 2022

Turnover
Memberships
Conferences
Donations
Grant funding
Book sales
Other income
Sundry receipts
Expenditure
Rent
Insurance
Wages
Social security
Pensions
Subcontractors
Telephone and website
Post and stationery
Travelling
Administration fees
Meeting and conference expenses
Sundry expenses
Ashden Trust book expenses
Nature Premium Campaign
PAYE interest
Accountancy
Finance costs
Bank charges
NET SURPLUS
31.8.22
£
46,301
50,154
500
57,790
23,860
2,750
267
56,400
1,150
1,276
13,884
2,196
3,045
215
6,521
36,197
28
11,375
39,758
5
474
£
178,605
767
179,372
175,541
3,831
2,056
1,775
31.8.21
£
46,955
3,396
1,156
35,203
-
3,000
267
55,027
710
1,276
13,425
2,735
-
94
6,259
1,874
-
-
-
-
880
£
86,710
351
87,061
85,547
1,514
651
863

This page does not form part of the statutory financial statements

Page 7

Independent Examiner’s report to the Directors of Forest School Association

I report on the accounts of the Association for the year ended 31 August 2022, which are set out on pages 3 to 7 of the annual accounts.

Respective Responsibilities of Directors and Examiner

The Directors are responsible for the preparation of the accounts. The Directors 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 company’s gross income has not exceeded £250,000. I am qualified to undertake the examination by being a qualified member of ICAEW.

Having satisfied myself that the charity is not subject to audit under company law 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 directors 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 have come to my attention:

(1) Which gives me reasonable cause to believe that in any material respect the requirements:

Have not been met; or

(2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Robert Layton

Relevant Professional qualification or body: ICAEW

Address: Laytons Chartered Accountants, 6 Manchester Road, Buxton, Derbyshire, SK17 9SB

Date: 30-05-2023