Docusign Enveloptr ID. DD701044-EB3F-8753-8197-F76785C32989 THE FOWBERRY FOUNDATION Registered Charity Number 169152 Financkql Stalements For The Year 30.Sep25
D¢¢usKJn EnwelopÈ ID.. 00701044-E83F.8753-8197-F76785C32989 Independent Examiner's Report THE FOWBERRY FOUNDATION For the year ended 30 September 2025 l. Independent Examiner's Report Independent Exarniner's Report to the Trustees of The Fowberry Foundation I report on the accounts of the charity for the year endcd 30 September 2025, which are sct out on pages 4 to 6. Respective responsibilities of trustees and examiner Thc charity's truslees are responsibl¢ for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Act) ld that an independent examination is required. Ii is my responsibility lo: examine the accounts under section 145 of the Act. to follow th¢ procedures laid down in the general Directions given by ihe Charity Commission under section 145 (5)(b) of the Act; and to state whether particular matters hav¢ come to my attention. Basis of independent examiner's statement 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 PT¢5ented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The Procedures underiaken do not provide all the evidence that would bc required in an audit and consequently no opinion is given as to whether the accounts prcsent a 'true and fair view,. Independent examlner's statement In connection with my ¢xamination, no matter has come to my attention.. which gives me reasonable cause to believe that, in any material respect. the requireTnents- to kccp aooounting records in accordance with section 130 of the Act- and to prepare accounts which accord with the accounting records- have not been met. or 2. 10 which, in my opinion, attention should be drawn in order to enable a proper understanding of thi accounts to be reached. D Sharp Ignaturel DSS Accounting Services Independent Examiner Apt 75 The Quays Concordia Street Leeds
Do¢usign Envelope ID.. DD701044-E83F-87534197-F76785C32989 Report of the Trustees THE FOWBERRY FOUNDATION For the year ended 30 September 2025 Registared Charity Numbgr 1169152 R•gi8tored Offlco Fowberry Tower, Wooler, Northumberland.NE716ER The ¢harlts$ obl9¢t1$ Such eharrtable purposes for the putrilic benèfit as are exclusively charitable a¢cording lo the laws of England and Wale5 as the Trustees may from time lo lime determine. The charltles main a¢tivltl95 The Charity aims lo make grants to individuals and org8nisalions,' provide other fom)s of finance., provide buildingsllacilitieslop&n space., provide advocacyladvicelinlomialTron,' and spo)nsorlundertake research. Trustees C J Marshall L Ford STATEMENT OF TRUSTEES. RESPONSIBILITIES The trustee8 are responsible for preparing the Report of th8 Tru8t89s ané the financial sl8lernents in a¢¢ordance with applicable18w and United Kingdom A¢counling Standards (United Kingdom Generxlly Aecept8d Accounting Pra¢ti¢el. Company law requires the trustees io prepa financial 5talernents for each financial year which give 8 true and fair vi8w of the state of affairs of the charity and of the incoming resources and application of resources, including the incorne and expÈndilur$. of the charity lor that period. In preparing those financi81 statements, the trustees are required lo select Sutable accounting policies and then apply thom consist8nlly. observe the methods and principles in the Charity SORP., make judgments and eslimales that are r8asonable and pnjdent. State whether applicable accounting Standards have been followed, subject lo any matorial d8parture8 disclosed and explained in th8 financial statements. prop# the financial statements on Ihe going ¢oncern basis unl955 It is inappropnatg to presume that the charity will ¢onlinue in bu5ine5S. Thg trustees are responsib18 for keeping prop8r a¢Gounting records which disclose Wth reasonable accuracy at any time the financial position of the Ch8rity and to enable them to ensure that the finan¢ial Statetnents Comply with the Compani8s Act 2006. They ats also re5p)nsibl8 for safeguarding the 8S5ets of the ¢harily and h¢nGe for tskitlg reasonable sleps for the pr&venlion and d8tion of fraud and other irwul8ritie5. In so far as the trustees a aware". the trustees have taken all steps that they tyjght lo h8V8 taken to make Ihemselves awar8 of any relevant audit informatiDn 6130/2026 Report of ihe Trutoos approved by th8 Board of Trustees on .................. and signed on its behalf by.. DuSEd by.. OA)3qB174gcc4£g Mr C J Marsha11
Do¢u51gn Envelope ID.. DD701044-EB3F-87534197-F76785C32989 Client Approval THE FOWBERRY FOUNDATION For the year ended 30 September 2025 l approve the financial infomialK)n which comprises the Incorne and Expen(Jituré account, the B81ance Sheet and the related notes. l acknOedge rny responsibility for the firiancial information, induding the appropriateness of the applicable financial reporting framework as set out in the notes, and for providing all inforrnation and explanations rt$5ary for their cornpilation. DoButsvJned by.. 08D33G'.799C¢459 Mr C J Marshall Datè 6130/2026
Docusign Env8lop8 ID.. DD701044-E83F-875>8197.F76785C32989 Statement of Financial Actlvities Ilncorporating an Income and Expenditure Accounti THE FOWBERRY FOUNDATION For the year ended 30 September 2025 I2rlend?d 12 30 SèthmbEr20 30Sep1wmO•i2024 Total Total F3 Fur Fun INGPME AND EPIDOVaAEIITS 4.815 3345 1SOO &CantrEcts 4,083 .414 OIMI InVeMOn1 IncMI Totsl 56.414 14.7f3 EXPENDrruREON Chthl•b Grarts &CoWAcis (Xhor Sorwk*s Totsl 1.150 759703 T59703 758.759 Bal 598 TINCOIIE1IEXPENTu1tEj (E96,1¥1 118fjJS01 16B3.14DI (6614101 250 Th8 aw)un15 were approved by the board oftruStsè$ On aDd slgned on Its behaKby'. 0o¢uSl$ned by. OBD33B-799CC459 6/3012026 Mr C J Marshall- TN$t¢e Dtyted...
Docusign Envelope ID.. DD701044-EB3F-87534197.F76785C32989 Balance Sheet THE FOWBERRY FOUNDATION as at 30 September 2025 12 rnonlhs ended 304• .2S 12 months endèd 30- .24 Account Assèts sset5 ess Gurr•nt Fixed Assets Curr•nt *ts8ot8 Cash ai bank and in hand Debtor5 & Prepayments 4.024,029 2.174.109 2,632 2,489 107 143 109,632 2,632 Croditors.- smounts falling due 1th1n one year Total Curr•nt a5Sèts IliBblllU•¥l 1137,3351 1950,8921 1134,7031 1841.2601 Crgdiiors.. amounts falling due aftgr mor9 than ong year Loan 11.333,9941 Total A•sets Iliabilitittsl 119,9531 2.555,332 1,312,896 ital and reserves Equity Total Capltal and r•5•rv0s 2.555,332 2,SSS,332 1,312.905 1,312,905 The accounts were approved by the board of trustees on and signed On its behalf by= 6/3012026 Mr C J Marshall . Trustee Dated ................................. 08338179C.4s9
Docusign Envelope ID.. DD701044-E83F-8753-8197-F76785C32989 Notes to the Financial Statements THE FOWBERRY FOUNDATION For the year ended 30 September 2025 1. Aeeounting bas15 and standards The financial staternent5 of the ¢h8rity, which is a public benefit entity under FRS102. have been prepared in accordance with the Charities SORP IFRS1021 'Accounling and Reportin9 by Charitie5". Siatemenl of Recommended Practice applicable to charities preparing their a¢¢ounls in èccordanc8 with the Finan¢ial Reporting Standard applicable in the UK and RepU1C of Iland,. The financial statements have been prepared under the historical Cost conventwjn. Income All income is recogni5ed in the Slalemenl of Financial Activities once the charity ha5 entitlement to the funds, il is probable that the Sncome wlll be received and the amount can be measured reliably. ExpÈndlturè Liabiliti85 are re¢ognised as expendiluTe as soon as there is a legal or Constructive obligation committing the charity lo that expenditure, il 15 propbale thal a transfer of econornic benefits will be reqUId in settlement and the amount of the obligation can be measured lIablY. Expenditure is acc¢ounted for on an accrual basis and has been clasified under headings Ihal aggregate all Cost related to the calcrgory. Where costs cannot be directty attributed to parti¢ular headings they have been allocaled lo activities on a ba515 consistant with the use ol resources. Tanglble Flxed Assets Assets are initially recognised at cost and Subsequently measured at cost, net of deprecption and any provision for impaimient. Depreciation is provided at the following annual rates in order to write off each asset over its e5timaied useful life at 20°h on cost raxatson The charity is exempy frorn corporation tax on its charitable activities. Fund Accounting Unrestri¢led funds are available lor use at the discretion ol the trustees in furtheranc8 of the general objectives of the charity. Restricted funds ar8 subjected lo reslriclions on their expenditure imposed by the donor or through the terms of an appeal.
Docusign Envelopo ID.. DD701044.E83F.8753-8197.F76785C32989 Detailed Profit and Loss THE FOWBERRY FOUNDATION For the year ended 30 September 2025 30-Sep 2025 30-Sep 2024 Account Income Airbnb Charitable Conlributyon5 Holiday Cottage Rental Rèntal Ineome Other Income 7,137 3,012 14.486 6.345 277 49,27 Total Incorne 63 08 nsos Adminlstration Expens•J Advertising & Marketsno Accounlancy faes Bad Debt Bank charges Chanlable Oonalions Cleaning Consulting Depreciation Development Costs Entertainmenl Equipmenl Hir6 Fines & Penalties General Expens&s Grounds MainienantsÈ Holiday Cotiage Cleaning Hdiday Collage Repair5 & Mainlar House Repairs & Mainlenanee Insur8n¢e Interest Paid IT Sowffv48re & Con$umable5 Lagal F8èg Light Power & Heating LPG Motor expenses Profession81 Fees Rates R8gi8tered Office Management Sub5CriPtion5 Security Expen$05 Sundry Telephone & Inlemet Travel Tru51ee Expenses Wnle otf of Marques Total Expgnse5 17,203 11,559 16,695 4.400 40 1,250 6,259 21,310 43,527 1.224 15.372 69.552 2,224 33 2.445 2.947 238 1.573 13.428 6,376 22.434 55.048 109.048 862 21.248 15.850 1.032 2.694 136.695 935 48 19.083 3.289 7.029 73.336 32.326 257.301 1.494 106.82B 10,467 1,190 31,863 23,803 3,451 400 1.037 899 952 237 9.137 8,497 43,083 759.758 682,848 ratin Profit Lo¥s 50 Profit Lo$$ on Ordlna Activitles