## **FSA Annual Report for 2025 - 2026** 

## **Chair’s Report** 

School Association has invested considerable e<ort and time looking at how we function as a charitable company, as a membership organisation, and as a strong voice advocating for Forest School within the wider outdoor education context. 

Over the last year, we welcomed new members to our team who have brought fresh perspectives and experience, and whose contributions have been greatly appreciated by sta<, trustees and volunteers. The board of trustees was joined by new trustees Richard Smith and Lorna Wyrill and adviser to the Board Mary Maclachlan. Longstanding and dedicated volunteer Mimi Eastell has been appointed as Conference Coordinator for the 2026 FSA National Conference. 

We are saying goodbye to the following valued members of our team: Geo< Mason, Lewis Ames and Lorna Wyrill, who have decided to step down as FSA Trustees. Grammar Ninja Terry Halls, who has provided excellent support to our Newsletter team. FSA Project O<icer Nic Harding, who is leaving the FSA for a new and existing role. 

Thank you for all your contributions to the success of the FSA. We wish you all the best on your journey! 

having a CEO to operating with a committee-based management model. While this has been challenging in a number of ways, sta<, trustees and volunteers have worked together to navigate these changes, building new systems and processes to enable the FSA to continue to function, remain legally compliant, and maintain the services and support we provide to our members. 

With a new organisational structure, we were mindful of our capacity as a team and decided not to hold a national conference in 2025. However, as a membership organisation that recognises the value members place on face-to-face events, we decided to introduce a new initiative instead. 

The national roadshows, which took place over the winter in various parts of the UK, o<ered practitioners in less well-represented areas of England the chance to experience conferencestyle events full of networking, CPD and connection. These proved highly successful and were warmly valued by all who attended. The atmosphere at these events felt like a comforting return 

1 




to the origins of the FSA — a place where practitioners could meet and discuss Forest School approaches within a closer-knit community than a national conference typically allows. 

This highlights the multi-pronged contribution the FSA makes to our sector. On one hand, we support practitioners at an individual level through resources, online and in-person CPD, and networking opportunities. On the other hand, our voice is growing stronger and increasingly recognised as influential: we sit on a number of networks championing outdoor learning and are developing meaningful relationships with organisations that are keen to support our work and vision. 

In February of this year, trustees, sta< and volunteers came together to discuss the FSA's future direction and produced our strategy document for the next five years. This is the first time in the history of the FSA that a fully formed, written strategy has been shared with our members — the FSA's key stakeholders. In it, we have renewed our commitment to engaging with both members and the wider sector, advocating for Forest School, upholding our respected position as the professional body for Forest School, and maintaining a healthy, viable and relevant organisation. 

Much of the work undertaken over the past year has been aligned with this strategy, with member support and Forest School advocacy playing a central role. We look ahead to the coming year with confidence, as this strategy continues to shape the way we work to develop provision and understanding of Forest School across the UK. 

In this report, I am pleased to share the work of our dedicated sta< and volunteers, whose e<orts over the past year have demonstrated their commitment to Forest School, to the FSA, and to its members. 

## **Matt Harder Chair of the Board of Trustees** 

2 




## **Committee Reports** 

## **Line Management Committee** 

The Line Management Committee was formed this year to manage the HR and staffing requirements of our organisation. 

Meetings with the staff team are scheduled weekly to check in on staff capacity, priorities and wellbeing, and to pass communications between trustees and the staff team. 

One-to-one meetings with individual members of staff have taken place approximately monthly, or as required. 

## **Systems & Communications Committee (Formerly Internal and External Committee)** 

The Internal and External Committees have been merged to form the new Systems & Communications Committee, due to focus points of either committee often impacting both internal and external functions. 

The committees have met five times during this year. 

Main functions and focus were: 

- Developing an onboarding system for new trustees and advisors. 

- Internal comms and decision making, including a review of the FSA’s project management system. 

- Identifying areas of development to engage with members, external organisations, etc, to promote and develop engagement, attraction and retention FSA members. 

- Identifying areas with the promotion, development and delivery of the recognised FSA schemes for providers and trainers. 

## **Finance, Audit and Risk Committee** 

This committee functions as the FSA treasurer - see report below. 

## **Policy and Procedures Working Group** 

P&P have met four times during this year. A focus has been to review policies in line with the new, committee-based organisational structure. 

Policies reviewed during the period were Health & Safety, Whistleblowing, Safeguarding Children and Young People, Data Management and Protection, Conflicts of Interest and Loyalty, and EDI. A new policy for the use of AI has been drafted and is currently under review. 

3 




## **FSA Annual Management Report 2025-2026** 

## **April 2026** 

## **Executive Summary** 

This annual management report provides an overview of the Forest School Association’s activities, achievements, and strategic developments from May 2025 to April 2026. During this period, the FSA has continued to undergo significant changes while continuing to advance its mission of promoting quality Forest School education. 

## **Key Achievements and Milestones** 

## **1. Organisational Restructuring** 

Following the redundancy of the CEO role in June 2025, the FSA has moved to a committeebased organisational structure. 

A Line Management Committee has been created to support staff, designed initially as an interim solution to replace the line management function previously held by the CEO. 

## **2. Strategic Positioning** 

In 2024, the FSA redefined its role as a learning community, with the aim to make the FSA more inclusive and responsive to the needs of its members while maintaining its position as the UK’s professional body for Forest School. 

To support this position, the FSA now has a fully formed written strategy, which is shared with our members. 

Visible engagement with FSA members and other professionals in Forest School and related fields through social media and other channels has started to see us firmly positioned as a main stakeholder in the field. 

## **3. Events and Conferences** 

## _FSA Roadshows_ 

We piloted a series of four one-day events, the FSA Roadshows. One of the aims of the programme was to offer CPD and networking events across the country, including areas that may not have on the ground support from FSA Affiliated Local Groups. 

We are currently evaluating the learning from the pilot programme, which will guide the future of the FSA Roadshows. 

4 




## _FSA Conference_ 

The 2026 FSA Conference will take place from 25[th] to 27[th] September 2026 in Walesby Forest, Nottingham, which is a new site for us. We have trialled an advance booking for FSA members, which has been well received. Tickets are now on general sale and sales are in line with expectations. 

As another first, we are working in partnership with the Forest School Show, who are showcasing Forest School to the wider public. 

## _Forest School Symposium_ 

Following the first International Forest School Symposium in 2024, we published a collection of extended abstracts, edited by FSA Ambassador Dr, Sara Knight, and available as digital download. 

We are looking at a possible follow up event for 2027. 

## **4. Membership and community engagement** 

Membership numbers decreased marginally following the decision not to hold a national conference in 2025 but have since have stabilised and are starting to increase. 

Other projects including the free weekly newsletter, the successful programme of free Wednesday Webinars, the growing catalogue of professional guidance notes, as well as direct and indirect engagement with members and non-members, create further tangible benefits for the community. 

## **5. Financial performance** 

The beginning of the reporting period was marked by high staffing costs, which also included the redundancy of the CEO position. The decision not to hold a national conference in 2026 impacted our financial position further, as this has in other years generated a significant share of the FSA’s income to support our annual operating costs. As a result, the profit and loss accounts for 2024-25 show a deficit. Due to the availability of reserves, the position of the organisation has however been secure throughout. 

Since July 2025, our financial position has stabilised, and it is expected that due to our prudent financial stewardship, the end of the accounting period 2025-26 will see the organisation having recovered any deficits incurred in 2024-25. 

5 




## **Challenges and Areas for Improvement** 

## **1. Operational framework** 

The transition to a different leadership model following the redundancy of the CEO position required a clear operational framework. Over the course of the year, we have worked diligently to ensure roles and responsibilities are defined, and clear communication maintained. The beginning of 2026 saw some revisions to the system that had been created to replace the CEOled model. Reviewing and, where necessary revising, the operational framework as the organisation evolves remains a core challenge to ensure operational efficiency and effective governance. 

## **2. Staff and Volunteer Support** 

The redundancy of the CEO position created a significant change to the line management of staff and volunteers. In addition, the departure of the CEO also meant the loss of a longstanding member of the core team and a valued colleague. The compounding effect of the change to the organisational structure and to the team dynamic had a significant and ongoing impact on staff morale and well-being. 

We are actively addressing this by revising lines of communication within the line management and further organisational structure, to ensure staff feel supported, valued and well informed. 

## **3. Capacity** 

The redundancy of the CEO position has not only required a change to the operational structure but has also created a reduction in capacity within the team. Responsibilities previously held within the CEO role have been reassigned to other members of staff or taken on by members of the board of trustees. 

2026 also sees another longstanding member of the team is leaving the organisation, further reducing capacity. 

To alleviate some of the impact of the reduced capacity, staff contracts have been temporarily extended and a freelance project manager has been contracted to organise the 2026 national conference. These are however temporary measures, and a longer-term solution to create capacity within the team must therefore be a priority for the coming year 

6 




## **Recommendations** 

## **1. Finalise the Operational Framework** 

Complete the development of the operational framework to provide clarity and support for staff and volunteers. 

## **2. Establish clear lines of communication** 

Implement a clear process for effective communication within the organisation in all directions. 

## **3. Address capacity within the core team** 

Investigate and implement a longer-term solution to create additional capacity within the core team of staff, volunteers and trustees. 

The FSA remains committed to its mission and to serving its members. By addressing the challenges and implementing the recommendations outlined, we can continue to promote quality Forest School education and support our community effectively. 

## **Membership Statistics** 

|**Membership Type**|**2024-2025**|**2025-2026**|
|---|---|---|
|Individual Members|938|962|
|Trainee Members|169|162|
|Associate Members|105|113|
|Recognised Providers|72|68|
|Registered Trainers|4|0|
|Endorsed Trainers|18|21|
|Total Paid Memberships|1306|1326|



7 




## **Projects and Initiatives** 

## **Growing a Forest School from the roots up! – FSA Book publication** 

Sales are relatively steady with around 15 to 20 books sold and shipped per month. 

An e-book is currently in development. 

## **The NETA App** 

The first stage of the app is now fully built and accessible via the FSA website. BETA testing is currently in progress 

We will need to secure further funding and support to move the development of the app to the next stage. 

## **The FSA Roundup: weekly newsletter** 

The weekly FSA newsletter has around 6,500 subscribers. Since June 2025, we have secured sponsorship for the newsletter. 

## **Wednesday Webinars** 

Our Wednesday Webinar series has continued to provide monthly opportunities for professional development on a wide range of topics. Over the last year, nearly 2000 people signed up to attend webinars. 

This resource is managed entirely by a very small team of volunteers and would benefit greatly from additional capacity to continue to run successfully and to further develop it’s potential. 

## **FSA Recognised Provider Scheme** 

The RP scheme demonstrated steady engagement with 77-78 active providers throughout most of the year. 

Six Recognised Provider webinars reached over 100 participants over the last year, raising awareness of professional standards across the sector. 

Professional resources for the RPs, including a secure forum for members, have been well received. A support resource for current and aspiring RPs is still under development. More capacity is required for the development of those resources. 

## **FSA Endorsed Trainer Scheme** 

The FSA Endorsed Trainer Scheme has grown from 15 Endorsed and 4 Registered Trainers in June 2025 to 20 Endorsed, one Registered Trainer and a further three starting the process in March 2026. 

Our annual Endorsed Trainers CPD event was an enjoyable and useful day for those who attended. 

8 




The ET Group published a new guidance note on planning. Two further guidance notes are in progress: EIA and biodiversity. Work is in progress to create an easily accessible resource from the growing catalogue of guidance notes. 

## **FSA Affiliated Local Groups** 

We have reviewed and updated the Local Groups Affiliation Agreement, which sets out clearly the relationship between FSA National and FSA Local Groups and launched a new annual declaration process for Local Groups. 

Quarterly meetings for Local Group representatives are hosted throughout the year. A guidance note for Local Groups about insurance is currently being developed. 

We are in discussion with a group of representatives about the potential establishment of a new FSA Affiliated Local Group in a currently unrepresented region. 

## **Qualifications Review / AO Forum and IQAs** 

The recent review of the suite of Forest School qualification involved 8 working meetings between FSA representatives and the FSA Supported Awarding Organisations.  The group devised thoroughly reviewed and updated qualifications which have now been communicated to Training Centres ready for adoption in September 2026.  The proposed changes were also reviewed by the Endorsed Trainer Group prior to being finalised. 

## **Governance and Leadership** 

Our governance processes continue to strengthen with our new organisational structure. We have a group of very hard-working trustees who maintain compliance with our legal and charity commission responsibilities. This year we have reviewed a number of our policies, ensuring that they reflect changes and developments in UK law, and current societal contexts. Following the departure of the CEO, our board of trustees elected to move to bi-monthly rather than quarterly meetings, in order to keep more closely informed about organisational matters. 

These meetings have a clearly defined structure for efficient use of time, with reports being sent from the various committees a week in advance of the meeting. 

Members of staff are invited to contribute items to the agenda as well as to attend the meeting or review the meeting recording afterwards, which aids communication and openness within the organisation. 

9 




## **Finances** 

The FSA’s DRAFT profit and loss accounts for the year ended 31st August 2025 are as follows: 


10 




## **Future Plans and Strategic Direction** 

Internally, we are committed to improving the efficiency of communication between committees, having clearly defined outlines of processes and reviewing or creating all relevant policies for governance and operations. Our paid staff, volunteers and contractors are the backbone of the organisation, and we aim to ensure their well-being, clarity of remit and capacity. 

Externally the FSA is in the beginning phase of some very exciting developments. As outlined above, we have a clear written strategy for the next 5 years which we are able to share with all of our stakeholders. 

Through conversation and networking, we are looking to foster meaningful relationships with key strategic potential, to enact our direction in the next half a decade. 

A critical improvement we seek to make is that of our website. It is a compendium of knowledge, resource and support for our membership and wider public, but it lacks clarity of navigation. In the short term, we are looking to remedy this, seeking funding and grants to redesign and re-structure our website to make it easier to access. 

We are also seeking to increase our webinar offer, recruiting volunteers to supplement our current team, and developing longer paid-for online seminars. 

We are approaching the next year with positivity, committed to our members and confident in our position as the professional body for Forest School. 

11 



## `Report of the Directors and` 

```
Unaudited Financial Statements
for the Year Ended 31st August 2025
```

```
for
```

```
Forest School Association
```



Forest School Association 

Contents of the Financial Statements for the Year Ended 31st August 2025 

||`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 2025 

## **`DIRECTORS:`** 

## **`REGISTERED OFFICE:`** 

## **`REGISTERED NUMBER:`** 

## **`ACCOUNTANTS:`** 

```
G S Mason
Ms E A R Horseman
L H Ames
M F Harder
Ms E R Briscoe
R C Smith
Unit A
82 James Carter Road
Mildenhall
IP28 7DE
08164851 (England and Wales)
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 2025 

```
The directors present their report with the financial statements of the company for the year ended 31st August 2025.
```

## **`DIRECTORS`** 

```
The directors shown below have held office during the whole of the period from 1st September 2024 to the date of this report.
```

```
G S Mason
Ms E A R Horseman
L H Ames
M F Harder
Ms E R Briscoe
Other changes in directors holding office are as follows:
Mrs S E Lawfull - resigned 17th May 2025
Mrs F Signore - resigned 4th October 2024
P A Moseley - resigned 4th October 2024
Ms L Harvey - resigned 17th May 2025
Ms E L Lawson - resigned 17th May 2025
R C Smith - appointed 17th May 2025
Ms L Wyrill - appointed 1st June 2025
Ms L Wyrill ceased to be a director after 31st August 2025 but prior to the date of this report.
```

```
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
```

```
1st May 2026
```

Page 2 



Forest School Association 

|Abridged Income Statement<br>for the Year Ended 31st August 2025<br>**`GROSS SURPLUS`**<br>`Administrative expenses`<br>**`OPERATING (DEFICIT)/SURPLUS and`**<br>**`(DEFICIT)/SURPLUS BEFORE TAXATION`**<br>`Tax on (deficit)/surplus`<br>**`(DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR`**|`31.8.25`<br>`£`<br>`143,493`<br>`153,792`<br>`(10,299)`<br>`-`<br>`(10,299)`|`31.8.24`<br>`£`<br>`129,953`<br>`74,783`|
|---|---|---|
|||`55,170`<br>`-`|
|||`55,170`|



The notes form part of these financial statements 

Page 3 



## Forest School Association (Registered number: 08164851) 

## Abridged Balance Sheet 31st August 2025 

||`31.8.25`|`31.8.24`|
|---|---|---|
||`£`|`£`|
|**`CURRENT ASSETS`**|||
|`Debtors`|`349`|`1,349`|
|`Cash at bank`|`20,471`|`44,442`|
||`20,820`|`45,791`|
|**`CREDITORS`**|||
|`Amounts falling due within one year`|`275`|`14,947`|
|**`NET CURRENT ASSETS`**|`20,545`|`30,844`|
|**`TOTAL ASSETS LESS CURRENT LIABILITIES`**|`20,545`|`30,844`|
|**`RESERVES`**|||
|`Income and expenditure account`|`20,545`|`30,844`|
||`20,545`|`30,844`|



```
ThecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended
31st August 2025.
```

```
The membershavenot requiredthe companyto obtainan auditof its financialstatementsfor the year ended 31st August2025 in
accordance with Section 476 of the Companies Act 2006.
```

```
The directors acknowledge their responsibilities for:
```

- `(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and` 

- `(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and  395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.` 

```
Thefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocompaniessubjecttothe small
companies regime.
```

```
All themembershaveconsentedtothepreparationofan abridgedIncomeStatementandan abridgedBalanceSheetforthe year
ended 31st August 2025 in accordance with Section 444(2A) of the Companies Act 2006.
```

```
The financialstatementswere approvedby the Board of Directorsand authorisedfor issue on 1st May 2026 and were signed 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 2025 

## `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 "SmallEntities" 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 (2024 - 3).
```

Page 5 



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

```
InordertoassistyoutofulfilyourdutiesundertheCompaniesAct2006,wehavepreparedforyourapprovalthe financial
statementsofForestSchoolAssociationfortheyearended31stAugust2025whichcomprisetheAbridgedIncome 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,financialpositionandlossofForestSchoolAssociation. 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
```

```
1st May 2026
```

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 2025 

|**`Turnover`**<br>`Memberships`<br>`Conferences`<br>`Donations`<br>`Grant funding`<br>`Book sales`<br>**`Other income`**<br>`Sundry receipts`<br>**`Expenditure`**<br>`Rent`<br>`Insurance`<br>`Wages`<br>`Social security`<br>`Pensions`<br>`Redundancy payment`<br>`Subcontractors`<br>`Computer expenses`<br>`Advertising`<br>`Administration fees`<br>`Meeting and conference expenses`<br>`Sundry expenses`<br>`Conference accrual correction`<br>`Ashden Trust book expenses`<br>`Accountancy`<br>**`Finance costs`**<br>`Bank charges`<br>**`NET (DEFICIT)/SURPLUS`**|`31.8.25`<br>`£`<br>`45,744`<br>`65,229`<br>`-`<br>`14,406`<br>`13,646`<br>`5,100`<br>`267`<br>`64,733`<br>`1,176`<br>`1,537`<br>`14,904`<br>`15,894`<br>`7,138`<br>`1,906`<br>`226`<br>`27,280`<br>`2,956`<br>`-`<br>`8,671`<br>`947`|`£`<br>`139,025`<br>`4,468`<br>`143,493`<br>`152,735`<br>`(9,242)`<br>`1,057`<br>`(10,299)`|`31.8.24`<br>`£`<br>`52,174`<br>`48,920`<br>`25`<br>`17,246`<br>`6,772`<br>`3,600`<br>`267`<br>`59,436`<br>`300`<br>`1,393`<br>`-`<br>`16,670`<br>`6,645`<br>`1,326`<br>`4,915`<br>`20,672`<br>`600`<br>`(45,171)`<br>`1,174`<br>`1,018`|`£`<br>`125,137`<br>`4,816`|
|---|---|---|---|---|
|||||`129,953`<br>`72,845`|
|||||`57,108`<br>`1,938`|
|||||`55,170`|



This page does not form part of the statutory financial statements 

Page 7 



Digitally Signed Document Document ID: 1966F4F8A37C9B 


## Document Details 

Independent Examiner's Report - Forest School **Filename:** Association 2025.pdf Laytons Chartered Accountants & Business **Client of:** Advisers Ltd 

## Signature Details 

**Name:** Tilly Hogrebe **Email:** enquiries@forestschoolassociation.org **Date & Time:** 29/05/2026 10:23:16 AM (BST) **IP Address:** 85.255.237.190 Tilly Hogrebe confirms that the information is **Signing Statement:** correct and complete to the best of their knowledge and belief. 

## Digital Certificate 

The approved PDF file has been digitally certified.Please check the Digital Certificate information in your PDF viewer to verify the Digital Certificate authenticity and the PDF has not been tampered with. 

|**On behalf of:**|Laytons Chartered Accountants & Business<br>Advisers Ltd|
|---|---|
|||
|**PDF digital certificate:**|IRIS Software Group Limited|
|||
|**Digital certificate issued by:**|GlobalSign|



Please keep a copy of this document for your records. 



## **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 2025, 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: 

- Examine the accounts under section 145 of the 2011 Act 

- To following the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act 

- To state whether particular matters have come to my attention. 

## **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: 

- To keep accounting records in accordance with section 386 of the Companies Act 2006 

- To prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities 

## 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: 08-05-2026