Charlty registration number 1157570 (England and Wales) THE DAWS HALL TRUST TRUSTEES. ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
THE DAWS HALL TRUST CONTENTS Page Trustees, rewt ststement of trustees, responsibilities Indndent examine¢s report Statement of financial acttviltes Balance sheet Notes to the finana81 statements 7-13
THE DAWS HALL TRUST TRUSTEES. REPORT FOR THE YEAR ENDED 31 AIARCH 2025 The trustees present their annual reKN)rt and financial statem9nts for the year ended 31 March 2025 The financial statements have been prepared in accordan with the a¢xounting policies set out in note 1 tr) the financia stalements and eompty with the tnjsfs goveming document. the ChantS Acl 2011 and "AoUntIng and Reporting by charit.. Statement of Recommended Practice applble to charib.es prepating their accounts in accordance WTth the Financial Rewbng Standanl applicable in the UK and Republic of Ireland {FRS 102)" (effective 1 January 2019). Objectivos and activities The Charrty was established undef a Twst Deed dated 6 September 1988 with the following obiec15V8S." To conseNe and protect for the berEfft of the public and the environmeTrt as a whde. the land and wate around Daws Ham. To establish a nature reserve and ftebj study rentre to house natural history specimens, wth a view to advancing the education of the public, and school children partÈcular, in the study of wildlife nature nservation. Following a reviaw by the Trustees and their legal adwsors. it was ¢Jecided that Ihe Tnjst should convert its legal structure into a CIO at the end of 2015. The CIO 15 called Daws Hall Trust and rts registsred number is 1157570. These are therefore the second accounts for the Daws Hall Trust CIO. Achievements and performance Swnificant 8cfy"vib"es ar achievemenls against obiectives The Daws Hall Centre for Enwronmentsl education, together wrth our 25 atre N8re Reserve, continues to offer excallgnt facÈlities to school groups. adult groups and Open Days and r1VeS regulai praise from those that vistt. The facilities in our tre and on the reseNe have been futher improved this year. The primary aim of all the trustees is to make sure as many young people from Eady Years Fournlatron Stage all the way to graduates. have the opportunty to èXpernce the many wondÈrs of the reseNe, to support their education and to enrich their appreCiatn of natu and the anvironmenL During the year. 31 dasses and approximatsly 820 thildten visf(ed the reserve. remain indebted to the kind indmduals and Gtant Giving Tntsts who suppjrt us and who are tco numerous to name. Wtthout thetr support we would be unable to provhle the unwue knl of luca"0nal experien that we do here at Daws Hall. Financial review The Tnjstees havé consthred the most appropriate policy for investing funds and have found that specialist ommon investment funds, designed for the Chatity 5ect(x, m1 the requiremen1$ to generate both inc£sme and capFtal growih. Tfustees are satBfd wtth the perfOnan of the fftvestrrtenis gNen (rrent market value. The Trustees have adopted a polw cm rerVes, as follows: The annual investrnent incoTr is a valuable contribution to the Trusfs expenses but does not COV8r total outgoings and so funds sts"Il need to be raed on an annual basis. The Trustw, obJ"ective is to maintain res&rv8s sufficient to cover 12 months expenses 90ing forward. Following the grant of plannin9 permv&sK)n in December 2022 ft)r a new Education Centre, wÉlh its own access and parking. the TryteeS are wothirffj to fuffil the various ¢dItIonS $0 commen¢zment can LE made WFthin the requisrte b"mescale. and subject to the rceSSary finan being raised. Shoukl they be needed. the balance of the reserves available to enable the building work5 for the New Educat¢on Centre Project to commen. pelIng further funding from grant appIub"ons and don"ons. Our reserves at 31 Marth 2025 were £307.002. Stru¢ture* governance and management
THE DAWS HALL TRUST TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 The trustees who served during ts year arKI up to the date of svJnature of the financial statements were.. TPRCame A W D Garthwaite A G Marsden DC Guest (Chaimian) KS Holder l Gibbs (Resigned 19 March 2025) Recmitment and appointrngnt olttU8t88s Trustees. rgsponsibilltigs The trustees are responsible for Preparing thè Tnjstees. Report arKI the financtal statemenls in accordance wrth applicab law and United Kin9dom Accounting Standards (United Kingdom Generalty Accepted Accounting practi). The law applicable to charttr.es in England and Wales requires the trustees to prepare financial statements for each finanaal year whith give a Inle and fair view of the state of affa'rs of the ttU5t and of the incoming resources and application of resour of the trust for that year. In preparirs these financial tstatern. the trustees are requir to: ' select sU[tab accounting policies and then apply them conststenty: . observe the meth(S and prinryples in the CharitEs SORP," make judgerrenls and estimates that are reasonable and prudent state whether applicable a¢eounb'ng standards have been followed. subiect to any nrial departures drscjosed and explained in the financial statements", and prepare the financial slatements on the going conrn basts unkn li is inappropriate trj presume that the charrty will conts.nue in operatson. The trustees are responsible for keeping sufficient accountin9 recyNds that disclose wrth reasonable accuracy 8t any time Ihe financial posrt.ton OF the trust and enable them to ensure that the financial statemerts comply wtth the Charilies Act 2011, the Charty {Accounts and Reports) Regulab"ons 2008 and the provissons of the trust deed. They are also responsible for safeguarding the assets of the trust and hen for taking reasonable steps for the prevention and detection of fraud and other irregulartttes. The trustees. rgport was approved by the Board ofTntstees. KS Holder Trustsè I i< l L.&...........
THE DAWS HALL TRUST STATEMENT OF TRUSTEES. RESPONSIBIUTIES FOR ThE YEAR ENDED 31 MARCH 2025 The trustees are responb]e for preparing the TFUStees' Report and the financial statements in accordance with applicable law and Unried Kid0M Accounbng Slandards (United Kingdom Generalty Awt8d Ae£ounting practi). The law applicable to charibes in England and Wales requi the trustees to prepare financial statements for each financial year which give a true and fair vtew of the state of affairs of the tntst and of the incoming resources and application of resources of the trust for that year. In preparing these financial statemenls, the tnjstees are requiral to.. - select surtable accounting policies and then appty them consistenty" - observe the rnethS and principles in the chartb.es SORP." - make judgements and esb"mates that are reasonable and pnhdentr, - state whether applicable accoun*'ng standards have been followed. subject to any rnaterial departures disclosed arxl explained in the financial statements," and - prepare the financial ststements on the going cOnM basis unless ti is inappropriate to presu that the charity will continue in operab'on. trustees are responsible for keeping sufficrent accounting records that disdose with reasonable accura at any time the financial pOs"0n of the tnjst and enable them to ensure that the financial statements conpty with the Charitie5 Act 2011, the Charity {Ac¢ounts and Reports) Regulations 21JJ8 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the trust and for taking reasonab steps for the prevention and detection of fraud and other irregularities.
THE DAWS HALL TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DAWS HALL TRUST I report to the trusto•s on my axamination of tho finanoal statemcrts ofTho Daws Hall Tru¥t (the truat) for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the charty you a responsible for the preparation of the financial slatements in accordan with the requirements of the CharibesAct 2011 (the 2011 Act). I report in sPeCt of my examinalion of the trusys financFal statements carried out under seth.on 145 of the Charities Act 2011. In carrying out my examination I have foHowed the Directions given by Charity Commission under section 145{5)(bl OF the Chanties Act 20t1. Independent examinetrs stst¢ment Your attention 15 drawn to the fact that the charrty has pPared the finanual statements in accordan with the relevant version of the Statement of Recommended Practits applicable to charibes preparing their financial $tstements in acrdanCe wrth the Financial Reporting Stsndard applicable in the UK and Republi¢ of Ireland IFRS 102) in preferenee to the Accounting and Reporting by Chants"es." Statement of Re¢Thimended Practi isstted on 1 April 2005 which is referred to in the extant regulations but has now been wtthdrawn. l urKJerstand that this has been done in order for the finanual statements to provide a true and fair vw in accordan with UK Generalty Accepted Accounting Pracbce. I have completed my examinalFon. I confitm that no matters have come to my attents'on in connection wrth the examinatton giving me cause to belteve that in any material respecL accounts'ng records were not kept in respect of the trust as required by sectton 130 of the CharitièsAct 2011. the finanaal statements do not ac£ord with thosè records. or the financial ststements do not ¢ompty wrth the applicable requirements con¢eming the fonn and content of financial statements set out in the Charities IAccounts and Ret)0rt5) Regulations 2008 other than any requirement that the financial statements give a true and fair view. which És not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examinalion to which attentr'on should be drawn in thB report in order to enable a proper understanding of the financial statements to be reached. Pknore Green 22 Friars Street Sudbury C010 2AA Date. 2711&12Q25.
THE DAWS HALL TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Unrestricted funds funds 2025 2024 Notes Income and endowments from: Donakn'ons and legacses Charitable activrties Other tr8ding a¢tivrties other income 60,131 22,576 17,958 126 58,320 17,389 19.755 Total income 11JO.791 95,464 Expenditure on". Charltable activities 1rxi.125 88.307 Total expenditure 100.125 88,307 Net gainsl(losses} on inveslvr*nts 10 12.585 (5,534) Ngt income and movement in funds 13,251 1.623 Reconciliatlon of funds: Fund balances at 1 April 2024 335.842 334,219 Fund balances at 31 March 2025 349.093 335,842 The Statent of financial al¥ltieS indudes all gains and105ses recognised in the year. All troMe and expenditure denve from conb"nuing activiti'es.
THE DAWS HALL TRUST BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Fixed assets Tangible assets Investments 12 13 5,258 307.094 6,212 294,509 Current assets Debtors Cash at bank and in hand 312,352 300,721 14 913 39,954 38,074 40.867 Creditovs: amounts falllng dug within one year 38,916 16 {4,126} (3,795) Net curfent assets 36.741 35,121 Totsl assets less current liabilities 349,093 335,842 The funds of the trust Unrestricted funds 17 349,093 335,842 349,093 335,842 Thè financial statamerrts were approved by the trustees on ............... KS Hofder TNstee
THE DAWS HALL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies Charlty inforn7ation The charity ts a public benefft enbty and a registergd charity in En9land and Wafes and is in¢orporated. The address of the principal offiee is Daws Hall. Henny Road, Lamatsh, Byres, C08 SEX. 1.1 Basis of preparntion The financial ststements have been prepared in ac£ordance with the Charitss Act 2011, FRS 102 °The Finan¢ial Reporbng Standard applicable in the UK and Republic of Ireland. {"FRS 102.) and the Charities SORP "Accounts"ng and Reports'ng by Chanties." Statement of Reo)mmerKled PracttrE applicabl8 to charlbes preparing their accounts in accordance wtlh the Financtal Reporttng Standard applicable in the UK and Republic of IrelaThJ {FRS 102}" {effective 1 January 2019}. The chanty 15 a Public BeTrefft Entity as defined by FRS 102. The chanty has tsken advantage of the provisions in the SORP for tharities not to prepare a Staknent of Cash Flow& The financial statements have departed from the Charities {Accounts and Reports) Regulation$ 2008 only to the extent required to prov4de a true and fair view. This deparbjre has involvad following the Statemenl of Recommended practi for charities apptying FRS 102 rather than the ver5 of the Statement of Recommended Practice whi¢h is referred to in the RegulatnS but which has since been wrthdrawn. The financial statemènts afe prepared in starling, which is the frjnctional currency of ttE trust Monetary amounts in these financial ststements are rounded to the nearest £. The finanaal staterrEnts have been prepared under the historical cost convention, [modified to include the revalUatn of freehokl properties and to indude inVeStrnt woperhes and rtain finanrial instTunents at fair valuel. The wincipal aceountiry policies adopted are set OLrt below. 1.2 Going concorn At the b.me of approving the financial ststements. the trustees have a reasonable expectation that the trust has adequate resour to continue in operalional existence for the foreseeable future. Thus the IDtst8es continue to adopt the going conorn basts of accounting irT preparing the financial statements. 1.3 Charltable funds Unresth'raed funds arè available for use at the discretion of the trustees in furtherance of their charttabl8 obiectiV8S. Restricted fijnds are subject to speufic eondth.ons by donors or grantors as to how they may be used. The purposes and uses of the restricted fvnds are set otrt in the notes to the finanoal statemerrts. Ethment funds are subJ'ect to ujnditions by donors that the Capital must be maintained by the trust. 1A Income Income is recognised when the trust is kgalty entitled to rt after any perfomiance condit'Fons have been met. the amounts earl be measured relthty. and it is probable that tnu)me will be received. Cash donations are recc•3nised on recgipL Other donations are recognised once the trust has been notified of the donation, unless Perfoan conditsons require deferral of the amounL Income tax recoverable in lab"On to donatiorts red under GfftAid or deeds of covenant is reCOgned at the time of the donation. Legaags are recognised on re[pl or otheThvise rf the trust has been notified of an impending distribution, the amount is known. aTKI recept 15 expected. If the amount is not known. the kgacy is treated as a contingenl asset.
THE DAWS HALL TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 Accounting policios (Continued) 1S Eynditurn Expenditure is recognised On there is a al 01 ¢J)nsttucttve oblÉgation to transfer economic benefit to a third paty. rt is probable that a transfer of economic benefits will be required in setUemen( and the amount of the obliqation can be measured reliabfy. Expendire is dassffied by a(aNty. The costs of eath athty are made up of the total of dir1 costs and shared costs, including support costs involved in undertaking eath actswty. DI¢ ¢osts attributaLle to a sin9le activity are allocated dIdY to that actNrty. Shared costs which contn.bute to more than one act'vty and support costs which are not attribut8ble to a single activity are apportitined between those activ[tS on a basis consistent with the use of resour. Central staff o)sts are allocated on the basis of tme spent. and depreciation charges are allocated on the portion of the assevs use. 1.6 Tangiblè fixed assets Tangible fixed assets afe inib'alty measured at cost and 5ubsequenty rrEasured at cost QF valuation, nel of depreciation and any impairment losses. Depreciation i8 recognised so as to wrrte off the cost or valuation of assets less their residual values over their useful lives on the following bases". Plant and equipment 25% reducing balance The gain or ktss arising on the dFSposal of an asset is detenIned as the drfFeren between the Sale proctsd$ and the caTrying value of the asset, and is recognised in the ststement of ffin8nual activities. 1.7 Flxed asset investments Fixed asset investments are initr.ally rrEasured at transaction price exduding transaction c05t5. and are subsequenlly measured at fair value at each repo"ng date. Char4Jes in fair value are recognised in net incomellexpendrture) tor year. Transaclion wsts are expensed as incurred. 1.8 Impaim)ont of fixed assets At each reports.ng end date. the trust revi8WS the carrying amounts of ts tangible assets to determine whether there is any indication that those assets have suffered an impaimenl loss. If any such Indition exists, the recoverable amount of the asset is esb"mated in order to detemiine the extent ofthe impainnenl loss {if any). 1.9 Cash and cash equivalants Cash and cash equtvalents include cash in hand. deposits hekd at c41 wtth banks, other shorktsrn liquMI invesknents wtth original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within b0clIs in current liabihb"es. 1.10 Employee beneffts The cost of any unused hofKlay entitlnt is r•co9nis8d in the period in which the elrpbyee's servic*s are Tennination beneffts are rEcognised 1rnnd1atety as an expense when the In1 B demonstrably o)mmrtted to terminate the employment of an employee or to provtde terminab'on beneffts.
THE DAWS HALL TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 Income from donations and le9a¢ies Unrestrictod Unrestricted funds fund8 2025 2024 Donations and grfls Grants 43.398 16.733 47,095 11.225 60.131 58,320 Incoffle from charitable activities Unrestricted Unrestricted funds funds 2025 2024 Charitable rental income Other incow 18,299 4.277 17.389 22.576 17,389 Incom• from other trading a1VitieS Unrestricted UnrestrÈcted funds funds 2025 2024 Fundraising events Income r1Ved in proV1ng eduratitin 5,164 12,794 5,975 13,780 Other trading activtbes 17,958 19.755 othor in¢ome Unrestricted Unrestricted funds funds 2025 2024 126
THE DAWS HALL TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 Expenditure on charrtable activibes Hgading
ac982
2025 Headlng
ac982
2024 Dlrect costs Wages and salaries Employerfs pension costs Bank charyes School house consumab Water, light and heat Machinery repairs and semcing Property insuran General expenses Property mainlenan(t Bookkeeping and accountsncy fees Subscriptions offi expenses Depreciation Other chaTttabte expenditure 70,338 1,248 66,563 1.222 159 1,370 1,787 143 2,479 248 2,686 5,399 265 2,965 2,071 950 1,381 1,788 3,088 28 8,331 3.495 322 1.863 1.752 4.730 100.125 88,307 Analysis by fund Unrestricted funds 1CQ,125 88,307 Ngt movement In funds 2025 2024 The net movement in funds is ststed after chargingl(credtb"ng)." ab'on of owned tangible fixed assets 1.752 2,071 None of the trustees (or any peOnS connected with them) reiVed any remuneration or beneffts from the trust during thè year. Employtss The average monthly numter of ernployees durrng the year was.. 2025 Numbèr 2024 Number There were no employees whose annual remuneration was Ihan £60.IJ)O. 10-
THE DAWS HALL TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Gains and losses on investments Unrnstrict8d Unrestricted funds funds 2025 2024 GainsJ{losses) artsing on: Revaluation of investments 12,585 {5.534) 11 Taxation The d)arity is exernpt from taxab'on on ils aclivibes because all tis income is applied for charitable pury)0S8S. 12 Tanglble fixed assets Plant and aqulpment At 1 April 2024 Addrtions 62,392 798 At 31 March 2025 63,190 Depreciation and impainnent At 1 April 2024 Depreciatson charged in the year 56,180 1,752 At 31 M8rch 2025 57,932 Carrying amount At 31 March 2025 5,258 At 31 March 2024 6,212 13 Fixed asset investments Listed Invesknents Cost or valuation At 1 April 2f24 Valuation ¢hanges 294,509 12,585 At 31 March 2025 307,094 Carrying amount At 31 March 2025 307.094 At 31 March 2024 294,509 11
THE DAWS HALL TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 hlARCH 2025 14 Debtors 2025 2024 Amounts fdNing due within one year. Prepayments and accrued incorr 913 15 Loans and overdraft8 2025 2024 Bank overdrafts 28 Payable within one year 28 43 16 Credltors: amounts falling due within one year 2024 Notes Bank overdrafts other taxaln and socAal secunty Trade creditors Accrual¥ and deferred income 15 28 1.094 970 2,034 43 870 1,836 4,126 3,795 17 Unrestricted funds The unrestn'cted funtts of the eharTty comprise the unexpended balances of donations and grants which a not subject to sp8cffic conditions by donors and grantors as to how they may be used. These indude designated fund5 which have been set aside out of unre5ttr¢Aed fvnds by the trustees for specific purposes. At 1 April 2024 Incomin9 resources Resources oxpended Galns and At 31 March losses 2025 General funds 335.842 1Th).791 1100.125) 12.585 349,093 Previous year- At 1 April 2023 Incoming resour¢es Resources expended Gains and At 31 March losses 2024 General fvnds 334,219 95,464 (88.307) {5.534) 335,842 12-
THE DAWS HALL TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Rolat•d paty transactions There were no drsclosable related party tranSaCtnS during the year. 13-