Company Registered No. 08821484
Charity Registered No. 1160393
ALDER TRUST
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENOED 28 FEBRUARY 2025

**ALDER TRUST (A COMPANY LIMITED BY GUARANTEE)** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025** 

|Charity Information|1|
|---|---|
|Report of the Trustees|2-7|
|Report of the Independent Examiner|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11-19|





## **ALDER TRUST** 

## **CHARITY INFORMATION FOR THE YEAR ENDED 28 FEBRUARY 2025** 

|**WORKING NAMES OF THE CHARITY:**|**Alder Trust**|
|---|---|
||Firgrove|
||Lillies|
||Aldermoor Community Farm|
|**TRUSTEES:**|Dr P J Clarke|
||S Clarke|
||A Arthur|
||D Barclay|
||S Hull|
||R Brown (resigned 25/09/2024)|
|**CHIEF EXECUTIVE OFFICER:**|D Barclay|
|**REGISTERED OFFICE:**|107 Firgrove|
||Southampton|
||Hampshire|
||SO15 3ET|
|**REGISTERED COMPANY NUMBER:**|08821484|
|**REGISTERED CHARITY NUMBER:**|1160393|
|**BANKERS:**|Lloyds Bank plc|
||Cobden House|
||12 Mosley Street|
||Manchester M2 3AU|
|**INDEPENDENT EXAMINER:**|Marcus Cridland B.A.(Hons) F.C.A.|
||Scott Vevers Ltd.|
||Chartered Accountants|
||and Registered Auditors|
||65 East Street|
||Bridport|
||Dorset|
||DT6 3LB|



1 



ALDER TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 28 FEBRUARY 2025
The Trustees present their report together with the financial statements of the Charity for the year
ended 28 February 2025.
The accounts have been prepared in accordance with the accounting policies set out in the notes to the
accounts and comply with the Charity's governing document, applicable law and the requirements of
the Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Repu blic of Ireland IFRS 1021.
OBJEcfivES AND AcfiviTI ES
Ourvision and Mission
The vision of the trust is to enable communities to thrive. Every person should know their value. Our
mission is to improve mental health and wel l-being, empowering people to live better, and find their
place in community.
Objects
The objects of the charity are to improve mental health and wellbeing by:
Relieving poverty, to advance education and to relieve need in individuals arising from
their youth, age inf irmity or disability, financial hardship or social circumstances.
Developing the capacity and skills of members of disadvantaged communities in such
a way that they are better able to identify and help meet their needs and to participate
more fully in society.
For any other charitable purposes for the benefit of communities as theTrustee decide
from time to time.
Activities
Achieving our Mission ond Aim5- creating a public benefit
In compilingthis report, we have referred to the guidance contained in the Charity Commission's general
guidance on public benefit and compiled a review of our aims and objective to reflect on how our
activities deliver public benefit.
We run several accessible projects and create impactful partnerships to achieve our mission. We aim to
fill the gaps we See in our communities through support, services and resources.
ACHIEVEMENTS AND PERFORMANCE
What we do to achieve our Vision, Mission and Aims
People who are more socially connected to family, friends and their community have fewer mental
health problems. That's why we create a compassionate and transforming culture in all our teams and
their projects. We represent respectful relationships, inclusive communities and enjoyment of life.
We recognize how big the need is when it comes to improving mental health and well-being. That's why
we run several accessible projects and create impactful partnerships to achieve our mission. We aim to
fill the gaps we See in our communities through support, services and resources.
The primary focus for this year's activities has been:
To keep mental health and wellbeing the focu5 for our employees, volunteers and
beneficiaries. We delivered our first charity-wide wellbeing day to promote our main
charitable objective throughout all the projetts.

ALDER TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 28 FEBRUARY 2025
To develop a vision plan for the whole charity, linking all projects together creating more
synergy between the distinct individual activities we deliver.
To registerforVAT as we went overthe threshold with our income from our counselling service
and Farm Shop combined. This has been a big process but with the support of our bookkeepers
(Neon Numbers) we managed this development smoothly.
Firgrove & the Lilies:
We delivered 947 hours of counselling to those experiencing pregnancy and baby loss.
0 49% of these were due to miscarriage
o Il% for Termination for Medical Reason
o Il% for Neo-natal Deaths
0 7% for Ectopic pregnancies
0 7% for Post-abortion
0 50A for Still-birth
Saw 162 people through our Centre throughout the year through initial booking in sessions and
ongoing counselling sessions.
23% of all referrals came from our local hospital teams {Bereavement Midwives and the Foetal
Medicine Team)
We have moved all our forms and processes onto an online booking system which is making
administration for the counsellors and clients a much smoother process.
We have created an ending client pack for our closing clients to take away with them including
small sunflower pouch, two heart chocolates, Firgrove bookmark, quote card and fundraising
card.
We created a video to promote our work to local organisations and churches to gain more
fundraising and financial su pport.
Held an event at our sister project, Aldermoor Farm's site, with SANDS for those who have
experienced loss.
Purple Doorway now has a dedicated team of three counsellors to push forward the project to
deliver training in the next financial year.
"I wos made tofeel comfortable and to know th(7t I could soy onything without being judged. It was hard
to be honest about how Ifeltabout myself. Accessing Firgrove's service gove me understonding of myself
and mypersonolity ond thotits ok to grieve."
Client Feedback
Thank you to the following grants, trust and businesses who have given financially towards supporting
our clients through this unimaginable grief:
o Michael & Betty Little Trust
The Big Give Christmas Challenge and ShareGift
William Rufus Lodge
o Hospital Saturday Fund
Focus Foundation
o Costco
Healthy Relationships:
We delivered 123 hours of Healthy Relationship sessions to Primary Schools impacting 770
primary aged pupils (covering 11 schools in Southampton and l in Portsmouth)
We also met with 50 Sixth Forms and 140 Secondaryschools aged children to talk about Healthy
Relationships.

ALDER TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 28 FEBRUARY 2025
Out of the pupils we delivered sessions to-
0 95% said they enjoyed the sessions
0 90% said they learnt something new
0 90% said it's important to learn about relationships
Our Project Lead was invited to join the Southampton Domestic and Sexual Abuse Operational
Group which is part of the council's strategy to reduce violence against women and girls.
Through thi5 group we have been reporting on our prevention work for this strategy to the
council.
Our Project Lead completed the RSE Facilitator accredited course and passed to give clear
credibility to the schools for her skills.
We developed more resources to use in the sessions and refined our session delivery to be
aligned with school curriculum needs to make it easier for the schools.
°Debs, thank you so much for coming into our5chool to teach u5 about empathy ond communication. I
hove learnt a lotfrom the three lovely le550ns. and I hope you will come bock to teach us more. Thonks
once again I"
Written Comment from Pupil
Thank you to the following organisations who have supported us through this year. Our work would not
be possible without your support:
Rareloop
Arnold Clarke
o Abri Group Limited
o Groundwork UK-Tesco Stronger Grants
Aldermoor Farm:
o We saw 5277 hours of volunteering time on the land. given by our community of 102 people.
0 41 of these volunteers are new to us this year
0 8 are work experience placements from schools
o A group of 12 staff and volunteers celebrated Christmas day with a meal and games outside by
our firepit.
o We grew 51 different products in our market garden, selling £7180.00 of vegetables, seeds and
plants grown on the farm.
We had 4 events throughout the year which were accessed by our local community. reaching
on average 150 people per event. About a third of the people attending at each event were
people who had never been to the Farm before.
o Spring Celebration/Grow Your Own Festival
o Harvest Festival
0 Supperclub
Festive Farm
o We delivered 159 hours in 53 sessions of Therapeutic Gardening to secondary Schools and I
25-year-olds. We employed a permanent Therapeutic Gardening Lead to deliverthese sessions.
We've had the privilege of hosting many different groups and connecting with the following..
o Oakwood Primary school
o Hampshire Foetal Alcohol Spectrum Di50rder Support Group
Wild Hive
Lordswood Preschool
o Good Gym
Romsey School
o Olive Tree Preschool

ALDER TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 28 FEBRUARY 2025
o City Farm
Drawing on the Outside group
o Southampton Clothes Swap
SANDS
Windward
Solent University
A Rocha
Sparsholt College
Hampshire Young Farmers
Our Farm Shop has developed through a new Shop Manager in post. Having moved to the
shipping containers at the end of the previous financial year, we have developed good systems
to deliverthe shop from this new space.
o A dedicated volunteerwho has rebranded the previously'Preloved Shed, to'Aldermoor
Emporium, bringing in £6,228 for the Farm activities (previous financial year was
£279.93) increasing fundraising by £6,000!
We invested in a coffee machine to expand our reach for those wanting a community
space to sit and relax in nature and have coffee and cake. This has been positive for the
local community in the summer months.
-15uffer from mentt71 illnes5 (7nd getting out the house is very difficult for me but being around such
wonderful, coring people, being oround Grnimols ond noture helps me so much and I reL711y do feel like it
makes on impact on my weekl l om olwoys hoppy at thefarmj"
Farm Volunteer
Thank you to the following organisations who have supported the ethos and vision of the Farm over the
last financial year:
o Sovereign Network Group for their matched funds in our campaign week
o John and Freda Coleman
o Finnis Scott Foundation
o D'oyly Carte
o Calisen Impact Charitable Trust
Hendy Foundation
o Anton Jurgens Charitable Trust
o Michael & Betty Little Trust
o ROCC Ltd
FINANCIAL REVIEW
Total reported income was £263.73712024: £215,502). The net deficit for the year was £14,54112024:
61,9981.
Unrestrirted reserves at 28 February 2025 were £195,72612024: £220.0781, including the freehold
property valued at £180,00012024: £180,000) transferred from Firgrove Family Trust in 2018 and other
designated funds of £12,584 {2024: £35,858).
Restricted funds at 28 February 2025 were £15,76412024.' £5,953).
Reserves Poli
The dirertors have considered the level of reserves they wish to retain, appropriate to the charity's
needs. This is based on the charity's size and the level of financial commitments held. The directors aim
to ensure the charity will be able to continue to fulfil its charitable objective5 even if there is a temporary
Shortfall in income or unexpected expenditure. The directors will endeavour not to set aside funds
unnecessarily.

ALDER TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 28 FEBRUARY 2025
The aspiration of the Trustee5 15 to hold sufficient funds whereby the unrestricted fund5 not committed
or invested in tangible f ixed assets I'the free reserves'l held by the Charity represent between 3 and 6
months of core running costs of the overall charity. This amounts to approximately £4,000 to £8,000.
At the year-end free reserves amounted to £3,142.
Included in unrestricted designated funds is the freehold property which was transferred from the
Firgrove Family Trust in 2018 at a valuation of £180,000. Whilst the trustees consider that the ma rket
value is higher than the carrying value of the freehold land & buildings, it is not practical to quantify the
difference.
The charity holds both restricted and unrestricted funds, and a proportion of its ongoing activities is
dependent on the renewal of grant funding and the continuation of fundraising income. Detailed
budget5 and cash flow forecasts prepared for the next twelve months demonstrate an improvement in
financial performance and liquidity, supported by actions taken to manage costs, diversify income
Streams. and strengthen financial resilience. Having considered these factors, along with the principal
risks and uncertainties facing the charity, the Trustees have a reasonable expectation that the charity
has adequate resources to continue its activities for the foreseeable future.
PLANS FOR THE FUTURE
The Trust has the following principal objectives for the coming year:
To maintain ourfinancial sustainability as we workto a budget and plan per project
To make more relationships with local businesses resulting in support
To restructure the roles within each project for maximum efficiency, effectiveness and
sustainability
To develop each project with its offering to the community through their specific areas
These objectives will continue alongside our support of other Charities, which may include consultancy
and potentially other charities where this is alignment of objects, vision and values coming under the
leadership and governance of Alder Trust.
The Trust will aim to increase its Trustees to increase its public accountability and finances.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Governin
Document
th
The Charitable company was formed on 19 December 2013 and registered with the Charity
th
Commission for England and Wales on 9 February 2015. It 15 governed by the Memorandum and
th
Articles of Association dated 19 December 2013.
Trustees
Trustees are elected and removed by the existing trustees.
Trustees are recruited for various skills they bring to the organisation. New Trustees are issued with an
induttion pack and are invited to visit a few projects du ring the year to gain first-hand knowledge of the
value of the service we provide.
The Trustee Board meets up to 4 four times a year for formal bu5ines5 meetings at which long-term
strategy, current direction and finance are considered. The Board currently comprises of five Trustees
who delegate the day to day running of the charity to David Barclay. Trustees who served during the
vear are listed on page l.

ALDER TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 28 FEBRUARY 2025
anisational Structure
The board of Trustees meet at least quarterly {with senior staff attending as appropriatel. The
operational management of the Charity is delegated to the Chief Executive Officer and his staff. They
liaise with the Trustees on a frequent and regular basis.
Ma
or Risks
The Trustees actively review the major risks which the charity faces on a regular basis and believe that
maintaining the free reserves stated, combined with the annual review of the controls over key financial
systems carried out on an annual basis will provide sufficient resources in the event of adverse
conditions. The Trustees have also examined other operational and business risks which they face and
confirm that they have established systems to mitigate the significant risks.
STATEMENT OF TRU5TEES' RESPONSIBILITIES
The Trustees are required under Charity law to prepare financial statements for each financial year
which give a true and fair view of the state of affairs of the Charity and of the financial activitie5 of the
Charity for that period. In preparing those financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the company will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the Charity and to enable them to ensure that the
financial statements comply with applicable laws and regulations. They are also responsible for
ensuring that the Charity maintains an adequate system of internal control designed to provide
reasonable assurance that assets are safeguarded against loss or unauthorised use and to prevent and
detect fraud and other irregu larities.
In preparing this report, the Trustees have taken advantage of the small companies exemptions
provided by section 415A of the Companies Act 2006.
On behalf of the board:
MrDBar
Chair of Trustees
Date..

REPORT OF THE INDEPENDENT EXAMINER
TO THE TRUSTEES OF ALDER TRusr
I reportto the charitytrustees on my examination of the accounts of the company for the year ended
28 February 2025, which are set out on pages 9 to 19.
Responsibilities and basis of report
As the charity trustees of the company land also its dirertors for the purposes of company lawl you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 20061'the 2006 ACVI.
Having satisfied myself thatthe 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 company's accounts as carried out under section 145 of the Charities Act 20111'the 2011 ACYI.
In carrying out my examination I have followed the Directions given by the Charity Commission under
section 145151 Ibl of the 2011 Act.
Independent examinerfs 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 that in any material respect:
Accounting records were not kept in respect of the company as required by section 386 of the
2006 Act; or
The accounts do not accord with those records; or
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
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 lapplicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republicof Ireland IFRS 10211.
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.
Marcus Cridland B.A.IHonsl F.C.A.
Scott Vevers Ltd.
Chartered Accountants and Registered Auditors
65 East Street
Bridport
Dorset
DT6 3LB
Date: ....

ALDER TRUST
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 28 FEBRUARY 2025
2025
Total
funds
2024
Total
funds
Restricted Unrestricted
funds
funds
Notes
INCOME
Income and endowments from:
Donations and legacies
19,945
54,347
74,292
82,192
Charitable activities
76,950
112.435
189,385
133,140
Investment income
60
60
170
Total incomlng resources
96,895
166,842
263,737
215,502
EXPENDITURE ON:
Raisingfunds
1,129
906
2,035
1,771
Charitable activities
162,885
113,358
276,243
275,729
Total expenditure
164,014
114,264
278,278
277,500
Net income/lexpenditurel before transfers
(67,119)
52,578
114,5411 161,998)
Transfers between funds
13
76,930
176,9301
Net Movement in Funds for the year
9,811
124,3521
(14,5411 161,998}
Total Funds:
Brought Forward
5,953
220,078
226,031
288,029
Carried Forward
15,764
195,726
211,490
226,031
All incoming resources and resources expended derive from continuing activities.
The notes on pages 11 to 19 form an integral part of these financial statements.

ALDER TRUST
BALANCE SHEET AT 28 FEBRUARY 2025
Company Regi5tratlon No. 08821484
2025
2024
Notes
Fixed Assets
Tangible assets
io
200,042
200,908
Current assets
Stock
Debtors
Cash at bank and in hand
5.282
6,565
9,188
21,035
8,540
3,108
20,450
32,098
li
Creditors: Amounts falling due within one
year
12
{9,5871
16,9751
Net current assets
11,448
25,123
Total assets less current liabllltles
211,490
226,031
The funds of the charlty:
Restricted Fund5
13
15,764
5,953
Unrestrlcted funds
Designated funds
General funds
192,584
3,142
215,858
4,220
195,726
220.078
Total charity funds
211,490
226.031
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 28 February 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended
28 February 2025 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilitie5 for complying with the requirements of the Act with respect to
accounting records and the preparation of account5:
These account5 have been prepared in accordance with the provisions applicable to small companies regime a nd
in accordance with FRS102 SORP.
The financial statements were approved by the Board of Trustees on .?.1
by..
l6>rf
and signed on its behalf
Mr D Barclay
air of
U5tee5
The notes on pages 11 to 19 form an integral part of these financial statements.
io

ALDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
l General information
Alder Trust is a company, limited by guarantee. incorporated in England and Wales under the Companies
Act 2006 and Charities Act 2011. The address of the registered office is provided in Reference and
administrative details. Details of the charit¢s operations are provided in the Report of the Trustees.
2 Accounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows:
Statement of compliance and basls of preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been
prepared on a going concern basis under the historical cost convention and in accorda nce with Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021, (Charities SORP IFRS 10211, the Companies Act 2006 a nd the Cha rities Act 2011.
Accounting convention
The financial statements have been prepared on a going concern basis as the trustees believe that no
material uncertainties exist. The trustees have considered the level of funds held and the expected level of
income and expenditure for 12 months from authorising these financial statements. The budgeted income
and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going
concern.
Income
All incoming resources are included in the Statement of financial activities when the company has
entitlement to the funds, certainty of receipt and the amount ca n be quantified with reasona ble accuracy.
Donated assets and service5 are included at their estimated open market valuation. No income is
recognised where there is no financial cost borne by a third party.
Classification of expenditure
Expenditure is included when incurred. Costs which are identified as relating to restricted projects are
allocated directly to those activities. Costs which relate to the genera I running of the cha rity are allocated
against unrestricted funds, and within the statement of financial activities these expense5 are shown as
costs of raising funds and charitable activities (including support Costs and governance costs).
Governance costs are those relating to the charity's compliance with constitutional and statutory
requirements.
Tangible fixed assets
Tangible fixed assets costing more than £500 are capitalised at cost. No depreciation is provided on
buildings as in the opinion of the directors, net realisable value is in excess of cost.
No depreciation is charged on f reehold land and buildings as the trustees have a policy of regular repair and
maintenance to ensure they are maintained to the highest standard and their residual value will be in
excess of c05t, meaning any depreciation charge would be immaterial.
Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset
over its expected useful life, as follows..
Farm equipment
Computer equipment
Plant and machinery
Fixtures and fittings
3 years straight line
3 years straight line
5 years straight line
15 yea rs straight line
li

ALDER TRUST
NOTES TO THE FINANCIAL STATEMENT5
FOR THE YEAR ENDED 28 FEBRUARY 2025
2 Accounting policies Icontinued)
Stocks
Stock5 are stated at the lower of cost and estimated selling price less costs to complete and Sell. Cost
includes all costs of purchase, costs of conversion and other costs incurred in bringing Stock to its present
location and condition. Cost 15 calculated using the first-in, first-out formula. Provision is made for
damaged, obsolete and slow-moving stock where appropriate.
Funds
Restricted funds are funds subject to specific conditions imposed by donors as to how they may be used.
Unrestricted funds are those which are not subject to any special restrictions and they can be used as the
Trustees decide. Designated funds are part of unrestricted funds and are amounts the Trustees have set
aside to cover particular expenditure.
Pensions
The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of
Financial Activities a5 they become payable in accordance with the rules of the scheme.
Taxatlon
The charitable company is a registered charity and is generally exem pt from income and corporation tax on
income and ga ins falling within Part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of
Chargeable Gains Act 1992, to the extent that they are a pplied to its charitable purpose5.
The charity is registered for VAT but is partially exempt for VAT purposes. This means that VAT incurred on
expenditure is only recoverable to the extent that it relates to taxable business activities. Irrecoverable VAT
is charged to the relevant expenditure category in the Statement of Financi31 Activities. Recovera ble VAT is
excluded from income and expenditure.
Flnancial instruments
Classification
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual
provisions of the instrument.
Financial liabilities and equity instrument5 are classified according to the substance of the contractual
arrangement entered into. An equity instrument is any contract that evidence5 a residual interest in the
assets of the charity after deducting all of its liabilities.
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price {including transaction costs),
except for those financial assets classified as at fair value through prof it or1055, which are initially measu red
at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement
constitutes a financing transaction5. If an arrangement constitutes a financing transaction. the financial
asset or f inancial liability is measured at the present value of the future payment5 discounted at a market
rate of interest for sim ilar debt instruments.
Financial assets and liabilities are only offset in the statement of financial position when, and only when
there exists a legally enforceable right to set off the recognised amounts and the charity intends either to
settle on a net basis, or to realise the asset and Settle the liability simultaneously.
Financial assets are derecognised when and only when a} the contractual rights to the cash flows from the
financial asset expire or are settled, bl the charity transfers to another pa rty substantially all of the risks and
reward5 of ownership of the financial asset, or cl the charity. despite having retained some. but not all,
significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract 15 discharged,
cancelled or expires.
12

ALDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
3 Donations and legacies
Restricted
2025
2024
Unrestricted
2025
2024
Total
2025
2024
Donations and gifts
Gift Aid
17,038
2,907
19,945
28,215
5,116
33,331
49,440
4,907
54,347
47,901
960
66.478
7,814
74,292
76,116
6,076
82,192
48,861
4 Charitable activities
Restricted
2025
2024
Unrestricted
2025
2024
Total
2025
2024
Fund ra ising
Grants
32,193
38,350
9,878
26,190
80
5,402
274
37,595
38,350
77.150
27,012
628
8,496
154
189,385
10,152
26,190
80,733
14,950
1,081
Sales
Counselling sessions
Venue hire
Workshop and sessions
Other income
77.150
26,051
498
3,334
80,653
14,950
880
961
130
5,162
154
76,950
201
34
96,791
34
133,140
36,349
112,435
5 Other costs of raising funds
Restricted
2025
2024
Unrestrlcted
2025
2024
Total
2025
2024
Fundra ising
Advert15ing and marketing
733
396
1,129
218
1.262
1.480
144
762
906
877
1.158
2,035
220
1,551
1,771
289
291
13

ALDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
6 Charitable activities costs
Restricted
2025
2024
Unrestricted
2025
2024
Total
2025
2024
Staff costs
Direct costs
Support costs
Governance costs
132,159
18,558
11,074
1,094
162,885
165,804
63,683
24,925
50,018
53,082
9,092
1,166
113,358
12,677
412
182,177
71,640
20,166
2,260
276,243
178,481
64,095
31,353
1,800
275,729
6,428
1,800
21.317
254,412
Stt7ff cost5.'
Direct staff salaries
Support staff salaries
Other staff costs
131,667
163,790
33,773
15,892
353
50,018
165,440
15,892
845
163,790
12,466
2,225
178,481
12,466
211
12,677
492
2,014
165,804
132,159
182,177
Direct costs..
Cost of sales
Project charges
Depreciation
Bad debts
Volunteers costs
Travel expenses
2,353
14,705
1,394
47,690
13,922
2,047
49,592
1,440
1,164
718
35
133
53,082
51,945
16,145
2,558
718
50
224
71,640
47,690
13,922
2,450
403
15
91
18,558
16
25
64,095
63,683
412
Support costs.,
Insurance
Office expenses
Property Costs
Legal and professional fees
Bank charges
815
3.131
5,840
1,163
125
11,074
695
5,682
17,447
139
962
24,925
917
1,647
1.269
4,210
1,049
9,092
345
1,222
40
4,813
1,732
4,778
7,109
5,373
1,174
20,166
1,040
6,904
17,487
4,952
970
31,353
6,428
Governonce costs..
Accountancy fees
1,094
1,094
1,166
1,166
1,800
1,800
2,260
2.260
1,800
1,800
14

ALDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
7 Staff c05tS
No remuneration or expenses were paid to trustees in the year12024.. £nill. The costs of the rema ining staff
were..
2025
2024
Wages and salaries
Social security Costs
Pension costs
176,795
3,104
1,433
181,332
173,513
1,605
1,138
176,256
No employee earned more than £60,000 during the year.
The number of staff employed by the charity during the year was as follows:
2025
2024
No.
Support costs
Charitable activities
15
16
17
18
8 Net income/ (expenditure) for the year
This is stated after charging:
2025
2024
Depreciation of tangible fixed assets
Other accounting services
Independent examiner's remuneration
2.558
460
1,800
2,450
1,800
9 Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The assets of the scheme are adm inistered by
trustees in a fund independent from those of the charity. The pension c05t charge for the year represents
contributions payable by the charity to the scheme and amounted to £1,43312024: £1,138).
15

ALDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
10 Tangible fixed assets
Freehold
land &
buildings
Plant &
machinery
Total
Cost or valuation
As at l March 2024
Additions
As at 28 February 2025
180,000
28,066
1,692
29,758
208.066
1,692
209.758
180,000
Depreciation
As at l March 2024
Charge for the year
As at 28 February 2025
7,158
2,558
9,716
7.158
2,558
9,716
Net book value
As at 28 February 2025
180,000
20.042
200,042
As at 29 February 2024
180,000
20,908
200,908
The freehold property was transferred from the Firgrove Family Trust in 2018. Whilst the trustees consider
that the market value is higher tha n the carrying value of the freehold land & buildings, it is not practical to
quantify the difference.
11 Debtors
2025
2024
Trade debtors
Gift Aid recoverable
Other debtors
Prepayments and accrued income
2,176
2,166
548
1.675
6.565
505
540
2,063
3,108
12 Creditors: Amounts falling due within one year
2025
2024
Trade creditors
Social security and other taxes
Other creditor5 and accruals
4,020
2,727
2,840
9,587
1,623
2.829
2.523
6,975
16

ALDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
13 Funds
Incoming
resource5
Resources
expended
01.03.24
Transfers 28.02.25
Restricted funds
Aldermoor Community Farm
Aldermoor Community Farm- Poly Tunnel
Firgrove
Firgrove - bursary fund
Healthy Relationships
Therapeutic gardening
Total restricted funds
{5,7181
76
40,460
{56,6981
14,002
1761
59,539
17,954}
10,990
13,328
4,850
27.267
96,895
(70,5291
114,8371
113,1151
{8,8351
1164,0141
6.795
4.800
5,286
3,465
18,432
15,764
5.953
76,930
Deslgnated Funds
Aldermoor Community Farm
Firgrove
Healthy Relationships
Fixed Asset Reserve
95,817
42,462
555
188,8481
{6,9691
13,1141 159,5391
11731
{3,4651
32,136
3,722
180,000
215,858
11,945
639
180.000
192.584
138,834
192,1351 169,9731
General Funds
Unrestricted
Reserves Policy
1,078
3,142
4,220
28,008
122,1291
16,9571
3.142
3,142
28,008
122,129}
16,9571
Total unrestricted funds
220,078
166,842
{114,2641 176.9301 195,726
Total funds
226.031
263,737
1278,2781
211,490
During the year, the trustees approved a transfer of £6,957 from unrestricted funds to restricted funds to
reduce a deficit arising on the Aldermoor Community Farm restricted fund.
The Aldermoor Community Farm aims to nurture the potential of people and land. Expenditure during the
year exceeded the restricted income received by £16,238 {2024: £151,959), primarily due to overspend on
project costs.
In accordance with the Charities SORP IFRS 102}. paragraph 2.71 and note 2.72, the trustees have approved
transfer from unrestricted funds to ensure that the deficit on the restricted fund is reduced. The transfer
reflects the trustees, decision to apply part of the charity's unrestricted reserves to meet the charity's
commitments under the terms of the restricted project.
17

ALDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
13 Funds (continued)
Incominq
resources
Resources
expended
2024
RestrictedAunds
Aldermoor Community Farm
Aldermoor Community Farm - Poly Tunnel
Firgrove
Firgrove - Restricted bursaryfund
Firgrove- The Big Give
Healthy Relotionships
Total restrictedfunds
01.03.23
Transfers
29.02.24
2,193
8.578
255
27,387
14,967
2,208
16,285
69,680
(160,537)
(179)
(70,564)
(8,172)
(4,435)
(12,005)
(255,892)
144,048
(5. 718)
76
22,846
20,331
6, 795
2,227
520
4,800
5,953
27,786
164.379
Designated Funds
Aldermoor Community Form
Firgrove
Healthy Relationships
Fixed A55et Reserve
62,594
6,929
2.193
180.000
251, 716
81,454
45.538
1,538
1144,048)
(20,331)
32,136
3, 722
180.000
215,858
(9)
128,530
(9) (164,379)
Generol Funds
Unrestricted
Reserves Policy
5.385
3,142
8,527
17,292
(21.599)
1.078
3,142
4.220
17,292
(21,599)
Totol unrestrictedfunds
260,243
145,822
(21, 608) (164.379)
220,078
Totalfunds
288,029
215,502
(277.500)
226,031
Restrlcted Funds
Aldermoor Community Farm aims to nurture the potential of people and land. Promote5 Sustainability. An
outdoor kitchen has been built to help deliver the farms educational programmes. Fundraising has also
been ongoing to increase the farm managers schedule.
Firgrove provides free support and information for those facing unintended pregnancy s well as pre and
post a bortion, miscarriage and baby105s coun5elling Southam pton. They have built a third counselling unit
with a grant from the Big Give.
Healthy Relationshlps delivers sessions in local schools developing resources and training for schools,
teachers and students to reduce violence against women and girls.
Therapeutic Gardening are designed to help young people identify their emotional state which will help
them self-regulate. The overall aim is to increase young people's wellbeing and equip them for managing
Current cha Ilenges as well a5 their next stage of life.
Designated Funds
The net book value of fixed assets is shown as a separate designated fund. The fixed asset reserve of
£180,000 is for the use of Firgrove for charita ble activity.
The trustees have set up designated funds for Aldermoor Community Farm, Firgrove and Healthy
Relationships, to allow them to create sustainability for the different areas of the charity, which will be
internally managed at trustees meetings.
18

ALDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
14 Analysis of fund balances between net assets
Total
Designated General Unrestricted Restricted
funds
funds
funds
funds
Total
Tangible fixed assets
Current assets
Current liabilities
180,000
12,584
20,042
17,3 13)
19,5871
200.042
5,271
19.587}
200,042
21.035
19.587}
15,764
Total fu nds
192.584
3,142
195,726
15,764
211,490
2024
Tangiblefixed ossets
Current a55et5
Current liabilities
180,000
35,858
20,908
19,7131
16,9751
200,908
26,145
16,9751
200,908
32,098
(6,975)
5,953
Totolfunds
215,858
4,220
220,078
5.953
226.031
15 Financial instruments
2025
2024
Categorisation of financia l instruments:
Financial assets that are debt instrument measured at amortised
cost
19,360
30,035
Financial liabilities measured at amortised cost
9,587
6,975
Items of income, expensei gains or losse5
The total interest income for financial assets not measured at fair value through prof it or Ioss is £6012024..
£1701.
16 Related party transactlons
Donations totalling £6,955 were made to the charity by three trustees during the year.
19