2025-04-05-accounts

Registered Charity 1191953

2 Achievements and performance in 2024-25

Somerset Wildlands had a fantastic year in 2024-25 – most notably taking on a new site at Clark Fields, raising funds from a range of new donors, spending £80,000 on land purchase payments and expanding our community links in the area significantly through our work with new partners.

After four years of operation, we are clearly delivering on our charitable objectives, and beginning to make a real contribution to the nature of the Somerset Levels. We remain on track in our land acquisition payments for our flagship site at Athelney (see Table 2 below). While the target of 1,000 acres by 2030 was always a stretch target, we are one sixth of the way there and it remains possible, and we we are making good progress,

adding an additional 53 acres to the charity’s holding in 2024-25, for a total of more than 160 acres under direct management, and numerous affiliated sites under discussion.

The wildlife on our sites continues to respond wonderfully to our approach. Wildflowers and saplings have proliferated and priority species like water voles, otters, eels and many others are making a return (see pages 8-9 on wildlife). Invertebrate life has already increased dramatically and while all of these sites are still at an early stage of their rewilding journey, the outcomes so far are promising. Crucially these have been achieved with minimal financial input aside from the initial land purchase costs, science and monitoring and a little essential maintenance. As a result Somerset Wildlands is becoming better known in the region, attracting volunteers and others keen to take part.

COVER IMAGE A blue tit in the branches of a hawthorn tree (Photo by Matt Jarvis) BELOW Children from King Alfred school in Bridgwater on an outing at Athelney in summer of 2024 (Photo supplied by King Alfred School).

Key outcomes in 2024-2025

• Completed our third acquisition of land, by finalising the transfer of Clark Fields in February 2025 . Unlike previous acquisitions, this land was generously gifted to Somerset Wildlands by the JAC Trust, allowing us to create a significant new stepping stone for nature. This is a huge vote of confidence in Somerset Wildlands’ achievements and operations, and represents the largest grant ever made by the JAC Trust - valued at £270,000. The land has been provisionally named Clark Fields in memory of JA and EA Clark.

• Somerset Wildlands now directly owns or manages around 160 acres across five sites in the Levels , valued at the times of their purchase at around £862k (this will be significantly less than current value). This means we are 16% of the way to our long term target in just over three years of funded operation. While these sites are all at an early stage in their rewilding journeys we are already seeing fantastic results for nature - with otters, water voles, eels, cranes, marsh harriers and a host of other species using the sites, and some returning after an absence of many years.

• Entered an agreement with the mental health group Seed of Hope CIC to develop a community space and food garden on a small part of its site at Clark Fields (3 acres, less than 10% of the total land area) . This was a condition of the land transfer and an exciting new departure for Somerset Wildlands. This is a significant step towards building a community of interest around rewilding in the area, which remains a key charitable objective.

• Raised £118,330 in cash over the period to April 2025, spending £80,000 in acquisition costs for land purchase (see financial review, below). This income was generated through donations from a range of Trusts and major donors, and monthly membership payments, one-off donations and gift aid. More information is available below.

• Continued to grow the membership , which increased by 20% over the course of the financial year, with our small membership now bringing an income of around £8000 p.a.

• Agreed a Countryside Stewardship deal that aligns with our rewilding objectives on our land at Athelney and East Waste. This will earn around £18,000 per annum and runs until 2029.

• Continued to conduct cutting-edge monitoring at our sites, using NatureMetric eDNA kits to provide a DNA baseline for Athelney, and commissioning Breeze Wilder to begin formal invertebrate surveys for all sites, and baseline habitat assessments of Clark Fields. We also published a report on the presence and diversity of bat species across four locations , in association with students at the University of Sussex.

4

Vision

The Somerset Levels was once a vast wild wetland. From pelicans to lynx, beavers to sturgeons, its wetlands, woods and estuaries teemed with wildlife. Somerset Wildlands is restoring some of that lost life and wildness through a process of distributed rewilding. Our vision is to create a wilder future and a fantastic wildlife core for the South-West of England and beyond.

Using our wild 'stepping stones' approach, Somerset Wildlands acquires plots of ordinary land and allows them to ‘go wild’, letting nature take the lead and managing them in as hands-off a way as is possible. In doing so, we are creating a network of sites, each slightly different and at a different stage in its wilding journey - building up a mosaic of habitats within our target areas from the ground up. These sites form corridors and stepping stones for local nature, and act as refuges in the wider landscape - boosting existing wildlife and providing opportunities for new or reintroduced species to thrive. This natural habitat regeneration helps to store and sequester carbon dioxide, reduce water pollution and provides a host of social benefits. Since our sites are much freer than most nature reserves to adapt in the future, they are also providing a degree of adaptation to climate change already taking place, by providing spaces which can evolve and change as the climate does.

As we increase the abundance and diversity of life, Somerset Wildlands works to maximise social value, ensuring that the cultural benefits of

rewilding are realised, while maintaining our focus on protecting and providing space for nature. Access to all of our sites is free, and we actively encourage citizen-science and education, with particular efforts to engage young people.

Goal

By 2030 Somerset Wildlands hopes to have 1,000 acres of new land undergoing rewilding in the Somerset Levels. We do this through a mixture of land purchase and leasing, and by building up and encouraging a network of affiliated small landowners to form independent stepping stones. Along the way we are creating a community of interest and support around rewilding in the Somerset Levels.

Priority Activities

Somerset Wildlands has three priority activities laid out in its strategy. These continued in 2024-25:

• Acquire land for nature (by raising funds to purchase or lease it; or by working to manage the land of others)

• Develop a network of affiliated small landowners

• Build a community of support around rewilding in the area. Evidence and communicate the benefits of rewilding and nature restoration and engage people in seeking long term change.

OPPOSITE An aerial photograph of Godney Marshes in flood in 2022-23 (Photo by Charlie Fayer)

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Introducing Clark Fields

In 2024-25 Somerset Wildlands received a generous donation of 53 acres of land from the JAC Trust to further its rewilding objectives. In terms of land value - £270,000 at the time of valuation - this is the largest grant the JAC Trust has ever made and the largest donation so far received by Somerset Wildlands, The site has been named Clark Fields in memory of JA and EM Clark.

Unlike Somerset Wildlands’ previous sites, Clark Fields is close to large areas of housing at its westernmost end. This creates an exciting opportunity to engage and build a community of support around rewilding in the area. As part of the vision created by Somerset Wildlands, 3 acres of the land will be used to develop a food forest garden. This will a valuable resource for the local community, and also an important ‘buffer’ between nearby housing and the wilder areas of the reserve beyond.

To realise this, Somerset Wildlands has teamed up with Seed of Hope CIC, a local group dedicated to improving mental health in the area through therapeutic gardening.

In addition, the JAC Trust has requested to plant a small memorial woodland on a piece of the land, and this is being done in partnership with Reimagining the Levels .

The remaining 50 acres will be rewilded in accordance with Somerset Wildlands’ usual principles, with nature allowed to take the lead as far as is possible. Given its proximity to housing the site may require a little more intervention and management in some areas to maintain good neighbourly relations, however the overall philosophy though will remain the same - with the land left as free as possible. This is a really beautiful piece of land, and we cannot wait to

Currently the focus is on the initial baselining and characterisation of the site, tand we have appointed professional ecologists to begin this task.

BELOW Outline of new 53-acre Clark Fields site, showing location of community food forest area.

----- Start of picture text -----
Community food-forest garden
area
----- End of picture text -----

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TOP LEFT AND RIGHT Images showing the Clark Fields site at the beginning of its rewilding journey in early spring 2025 MIDDLE LEFT Recording a welcome message at Clark Fields. MIDDLE RIGHT Our new partner organisation Seed of Hope will develop a therapeutic food-forest and garden at Clark Fields BOTTOM Inspecting a camera trap at Clark Fields, spring 2025.

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CLOCKWISE FROM TOP LEFT Otter footprints at East-Waste; water voles have returned to Athelney (stock image); European cranes at Athelney (Photo: Medard Sandor); abundant wildflowers replacing grass and farmland at Waste Drove after several years of passive rewilding; a flock of teal at Athelney (Photo: Medard Sandor).

9

Wildlife is rebounding across our land

Creating space for nature to thrive is the ultimate objective of Somerset Wildlands, and already our work is showing wonderful results. Using regular reports from volunteer wardens, environmental DNA (eDNA) analysis and ecoacoustics we are starting to piece together a picture of some of the wildlife already on our lands, and the changes which are beginning to happen. Just two years after we began rewilding at Athelney we recorded the return of water voles, a species which earlier surveys had shown to be absent at the time of acquisition. Water voles are a national priority species, so it is great to have them back. Nor are they the only aquatic mammal at Athelney. Otters were captured on remote cameras, while water shrews have been identified by their eDNA (eDNA analysis looks for fragments of DNA left in water or soil to detect the recent presence of species).

eDNA has also shown the presence of eels - another UK Biodiversity Action Plan priority species. Eels were once common throughout the Levels. Sadly their numbers have declined rapidly and they are now considered functionally extinct in large parts of the wetlands. Following their discovery at Athelney we have begun early conversations with local regulators about installing an eel pass to allow them to move more easily from our site into the nearby rivers (these rivers have been raised and canalised over the years, effectively isolating many populations of eels).

European cranes, marsh harriers, curlews, yellow wagtail and cuckoo have also been spotted recently - just some of the >70 birds that have been recorded. It will be fascinating to see how this changes in the coming years as the habitats slowly shift and ‘wild up’ with grassy fields giving way to more complex mixes of wetland plants, meadow, trees and scrub.

Eco-acoustics and bio-acoustics have played an important role in our monitoring. Using sound recordings they help us not only to identify bat and bird species on site (bio-acoustics), but to see if the background richness of sound can be used as a useful proxy for the ‘abundance’ of life and changing ecology of a site (ecoacoustics). Initial results provide a baseline we will be following up on in future years. Already though the bio-acoustic sound recordings have been very good for identifying bird and bat species. We were particularly interested to see the comparison between two locations in our network - EastWaste and Waste Drove in Godney Marshes. At the time of recording in Summer 2023, Waste Drove was already in its seventh year of rewilding, while East Waste was in its second. Despite being separated by just 80 metres, the land at Waste Drove had a significantly greater diversity of bird feeding types, while a report released in 2024 showed twice the species richness of bat species (10 compared to 5), indicating the early success of rewilding.

10 Financial review

In 2024-25 Somerset Wildlands had a cash income of £118,330.40. This was a decrease of around £100,000 on the previous year. This can be explained by the arrival in 2023-24 of a single large grant of £100,000 from the Banister Trust, which was specifically for land acquisition costs and spread across 2023-24 and 2024-25. Once accounted for, income in 2024-25 is similar to 2023-24. (Table 1)

In addition to our cash income of £118,330, we also received a grant of 53 acres of land from the JAC Trust, valued at the time of transfer at £270,000. This represents the largest single award the JAC Trust has made

and is a huge boost to Somerset Wildlands’ work. Taking this into account 2024-25 was Somerset Wildland’s best year of fundraising.

Over the same period expenditure was £141,324. Somerset Wildlands was able to spend more than it raised this year due to a high carry forward from the previous financial period of £51,839.82. At the end of the year £28,845.81 was carried forward to 2025-26 to help manage the cashflow. Of total expenditure throughout FY 2024-25, £80,000 was used for land acquisition through the repayment of loans to We Have the Power (Table 2).

Table 1 . Somerset Wildlands income and expenditure 2024-2025

Carried over from 2023-24	£51,839.82
Income in 2024-25
Trusts, companies, major individual donations (>£5000)	£73,288.00
Individual donors (<£5000), membership, gift aid	£21,718.43
Income from land, other.	£23,260.61
Total income in 2024-25	£118,330.40
Expenditure in 2024-25
Core operations, staff	£54,614.00
Land acquisition	£80,000.00
Legal fees, accountancy, consultancy	£6,710.00
Total expenditure 2024-25	£141,324.00
Operational surplus/defcit	-£22,994.00
Carried forward to 2025-26	£28,845.81

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Table 2. Loans taken by Somerset Wildlands for land acquisition and their repayment .

Site name	East-Waste	Athelney
Start date of loan	March 2022	September 2022
Size of initial loan	£50,000	£460,000
Amount repaid 2022-23	£23,000	£10,000
Amount repaid 2023-24	£27,014.79	£122,885
Amount repaid 2024-25	£0	£80,000
Total amount repaid to date, inclufding any interest	£50,014.79	£212,885
Amount outstanding at end of FY 2024-25, including any interest.	£0.00	£249,442

Notable changes during FY 2024-25 included securing grants from a number of new financial backers (Swire Trust, Lush, Glastonbury Trust and Hamamelis Trust). These helped to offset several grants which came to the end of their funding periods during this time. Another significant change was the increase in income from the land itself, which rose to over £20,000 following the start of a five-year Countryside Stewardship scheme agreed on the land at Athelney and East-Waste. In the future it is our aim that income from land will form a larger proportion of income for the charity.

Loans for land purchase

Over this period no further debt was taken on by the charity. A single new piece of land, totalling 53 acres, was acquired by the charity as a donation (see “ Introducing Clark Fields ” above).

In total the charity has £249,442 in

outstanding debt to We Have the Power’s Funding Nature programme, out of an initial debt of £510,000 taken out in 2022. This initial debt was made up of two loans on two separate properties - East Waste and Athelney. The loan for East -Waste has been cleared entirely, with all remaining debt owing on the Athelney land, which was acquired in September 2022. Throughout the financial year 2024-25 £80,000 was spent repaying debt repayment, meaning that in total of just over £262,000 has been returned over the last three financial years (see Table 2).

We Have the Power’s Funding Nature programme provides philanthropic loans on generous terms to charities and community groups to purchase land for nature on initial five-year terms. The Trustees are satisfied that the loans and the terms on which they were agreed do not represent an unacceptable risk for the organisation,

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ABOVE An ancient willow tree at Clark Fields. Trees like this are an important part of the local ecology, with a near neighbour hosting a nest of European hornets in 2025.

repayment so far. The terms of the loans include fixed low interest rates for the five- year loan term, and in the event of default, each loan is ringfenced and secured against a particular piece of land, meaning that in the worst case scenario some or all of a specific piece of land may need to be sold to recover costs, but that the charity is not liable for any shortfall. Risks associated with negative equity are borne by the lender.

Reserves

The charity has a policy on reserves which states that it is the Charity’s intention not to go below £12,000 in cash (representing about 3 months of core operation, e.g. staff and administrative costs). This is to ensure that the charity can pay its bills, and to

ensure that sufficient funds are available to cover administration obligations in the event of an unexpected event. This policy will be kept under review. At no time in 2024-25 did the charity go below this level of reserve cash.

Individual giving

Fundraising from the general public and website has been conducted largely through online activities and fundraising drives. A total of £16,631 has been received through one-off and recurring donations and associated gift aid. Some of this involved larger personal donations (<£5,000) alongside large numbers of smaller donations and associated GiftAid. The actual amount of money raised over the FY will be slightly

13

larger than this but fully accounted for next financial year, as gift aid for donations made during the last six months will be received in FY 2025-26.

Major donors and grants

Somerset Wildlands publishes the identities of all grant and corporate donations of any scale, and all personal donations of £5,000 or more. Throughout 2024-25 donations and grants were gratefully received from:

Bayesian Shift Lush Ltd Glastonbury Festivals The Frederick Mulder Foundation The Corton Hill Trust Norman Family Foundation Hamamelis Trust John Swire Trusts JAC Trust (Food Forest Design Grant, as well as the donation of land) Ms. Yasmeen Ismail Big Give SLX Wilderkind Ltd Gadsby Ltd

Income from land or charitable activities

Throughout the period Somerset Wildlands generated an income of more than £23,000 in payments from agri-environment schemes, such as the Countryside Stewardship, Sustainable Farming Initiative and other payments. Of these more than £18,000 was received for a Countryside Stewardship Agreement suitable for rewilding on land at Athelney and East Waste. This is a five year agreement which is set to expire in 2029. A further £2,985 was paid by the Department for the Environment, Food and Rural Affairs

in compensation for flooding at one of the sites. This was a payment made to all landowners in the area to help cover additional costs imposed by the floods (clean up, gate repair etc).

In the future it is hoped that Somerset Wildlands will be able to generate an increasing amount of income from long-term land use agreements. To this end it has entered into discussions with a range of agencies and consultants and is exploring income from biodiversity net gain and voluntary nature credits. Participation in any of these schemes will be subject to Trustee approval.

Staff

Somerset Wildlands currently has one member of staff – the Executive Director Alasdair Cameron. For the whole of the 2024-25 reporting period he was employed 3.5 days a week working for Somerset Wildlands.

In addition to a permanent member of staff, the Charity has engaged occasional contractors such as Simon Breeze Consulting, NatureMetric, Derek Gow Consulting and Isabel Greed to assist with ecological work and fundraising.

Contact

For further information please contact Alasdair Cameron at: [e-mail]

@Swildlands

somersetwildlands.bsky.social

@somersetwildlands

Somerset Wildlands www.som-ersetwildlands.org

	Somerset Wildlands	Somerset Wildlands	Somerset Wildlands	1191953 Charity No (if any)	1191953 Charity No (if any)	CC17a
	Annual accounts for theperiod
	Period start date	6 April 2024	To	Period end date	5 April 2025
Section A	Statement of financial activities
Details of own analysis Note Incoming resources (Note 3) Voluntary income S01 Activities for generating funds S02 Investment income S03 S04 Other incoming resources S05 Total incoming resources S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs S08 Investment management costs S09 Charitable activities S10 Governance costs S11 Other resources expended S12 Total resources expended S13 Net incoming/(outgoing) resources before transfers S14 Gross transfers between funds S15 S16 S17 Gains and losses on investment assets S18 Net movement in funds S19 Total funds brought forward S20 Total funds carried forward S21 Recommended categories by activity Incoming resources from generated funds Incoming resources from charitable activities Net incoming/(outgoing) resources before other recognised gains/(losses) Other recognised gains/(losses) Gains and losses on revaluation of fixed assets for the charity’s own use		Total this year £ £ £ £ F01 F02 F03 F04 Unrestricted funds Restricted income funds Endowment funds				Total last year £ F05
		-	-	-	-	-
		81,419.25 13,421.12		0.00	94,840.37	214,891.00
		0.00	0.00	0.00	0.00	0.00
		229.06	0.00	0.00	229.06	290.00
		23,260.61		0.00	23,260.61	6,794.00
			0.00	0.00	0.00	0.00
		104,908.92	13,421.12	0.00	118,330.04	221,935.00
			0.00	0.00	0.00	0.00
			0.00	0.00	0.00	0.00
		5,100.00	0.00	0.00	5,100.00	3,900.00
		65.00	0.00	0.00	65.00	56.00
		120,017.62	15,541.43	0.00	135,559.05	193,436.00
		600.00	0.00	0.00	600.00	570.00
			0.00	0.00	0.00	3,150.00
		125,782.62	15,541.43	0.00	141,324.05	201,112.00
		-20,873.70	-2,120.31	0.00	-22,994.01	20,823.00
		0.00	0.00	0.00	0.00	0.00
		-20,873.70	-2,120.31	0.00	-22,994.01	20,823.00
		0.00	0.00	0.00	0.00	0.00
		0.00	0.00	0.00	0.00	0.00
		-20,873.70	-2,120.31	0.00	-22,994.01	20,823.00
		41,108.82	10,731.00	0.00	51,839.82	31,019.00
		20,235.12	8,610.69	0.00	28,845.81	51,842.00

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CC17a (Excel)

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Section B Balance sheet

Note Fixed assets Tangible assets (Note 9) B01 B02 Investments (Note 10) B03 Total fixed assets B04 Current assets Stock and work in progress B05 Debtors (Note 11) B06 (Short term) investments B07 Cash at bank and in hand B08 Total current assets B09 B10 Net current assets/(liabilities) B11 Total assets less current liabilities B12 B13 Provisions for liabilities and charges B14 Net assets B15 Funds of the Charity Unrestricted funds B16 B17 B18 B19 Total funds B20 Signed by one or two trustees on behalf of all the trustees Creditors: amounts falling due within one year (Note 12) Creditors: amounts falling due after one year (Note 12) Restricted income funds (Note 13) Endowment funds(Note 13)	Note Fixed assets Tangible assets (Note 9) B01 B02 Investments (Note 10) B03 Total fixed assets B04 Current assets Stock and work in progress B05 Debtors (Note 11) B06 (Short term) investments B07 Cash at bank and in hand B08 Total current assets B09 B10 Net current assets/(liabilities) B11 Total assets less current liabilities B12 B13 Provisions for liabilities and charges B14 Net assets B15 Funds of the Charity Unrestricted funds B16 B17 B18 B19 Total funds B20 Signed by one or two trustees on behalf of all the trustees Creditors: amounts falling due within one year (Note 12) Creditors: amounts falling due after one year (Note 12) Restricted income funds (Note 13) Endowment funds(Note 13)	Unrestricted funds Endowment funds £ £ £ F01 F02 F03 Restricted income funds	Unrestricted funds Endowment funds £ £ £ F01 F02 F03 Restricted income funds	Unrestricted funds Endowment funds £ £ £ F01 F02 F03 Restricted income funds	Total this year Total last year £ £ F04 F05	Total this year Total last year £ £ F04 F05
		795,000	-	-	795,000	525,000
		-	-	-	-	-
		-	-	-	-	-
		795,000	-	-	795,000	525,000
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		20,237	8,611	-	28,848	51,842
		20,237	8,611	-	28,848	51,842
		-	-	-	-	-
		20,237	8,611	-	28,848	51,842
		815,237	8,611	-	823,848	576,842
		248,822	-	-	248,822	327,000
		-	-	-	-	-
		566,415	8,611	-	575,026	249,842
		20,237	- 8,611			41,111
		-			-	-
			8,611			10,371
				-	-	-
		20,237	8,611	-	-	51,482
		Signature Print			Name Date of approval
				David Powell		28 June 2024

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Cells highlighted in Blue contain formulas in protected cells. The protection can be removed from the tools menu

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CC17a (Excel)

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

• Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with* Accounting Standards; or X

X Financial Reporting Standards for Smaller Enterprises (FRSSE);

• and with the Charities Act.

[** except for the following].

Give details in this box if a different standard has been followed.

• -Tick as appropriate:

• if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

• if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller

• Enterprises (FRSSE)”.

• ** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year ( § except for the following).

Give details in this box of any material changes that have been made.

• § if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

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CC17a (Excel)

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Section C	Notes to the accounts (cont)
Note 2 Accounting INCOMING RESOURCES Recognition of incoming resources Grants and donations Tax reclaims on donations and gifts Gifts in kind Donated services and facilities Volunteer help Investment income Investment gains and losses EXPENDITURE AND LIABILIT Liability recognition Governance costs Grants with performance conditions Support Costs ASSETS Tangible fixed assets for use by charity Investments Stocks and work in progress This standard list of accounting policies this is detailed in the box below. Incoming resources with related expenditure Contractual income and performance related grants Grants payable without performance conditions POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE	policies These are included in the Statement of Financial Activities (SoFA) when: Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. This is only included in the SoFA once the related goods or services have been delivered. Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. This is included in the accounts when receivable. IES Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. These are valued at the lower of cost or market value. has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then · the charity becomes entitled to the resources; · the trustees are virtually certain they will receive the resources; and · the monetary value can be measured with sufficient reliability Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._The value placed on these resources is the estimated value to the charity of the service or facility received. This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or a reasonable value on receipt. Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

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CC17a (Excel)

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Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)
Note 3 Analysis of incoming resources Incoming resources may be further analysed if this would help the reader of the accounts. Analysis Voluntary income Donations over £1000 Donations less than £1000 Gift Aid Total Activities for generating funds Total Investment income Interest on accounts Total Agri-environmentpayments on land(BPS,SFI,ELMS) Total Incoming resources from charitable activities		This year Last year £ £ - 82,421 201,932 11,047 8,885 1,373 4,083 - 94,840 214,900 - - - - - - - - - - - 229 290 - - - - - - - - 229 290 23,260 6,754 - - - - - - - - 23,260 6,754
			-
	Donations over £1000	82,421	201,932
	Donations less than £1000	11,047	8,885
	Gift Aid	1,373	4,083
			-
	Total	94,840	214,900
			-
		-	-
		-	-
		-	-
		-	-
	Total	-	-
	Interest on accounts	229	290
		-	-
		-	-
		-	-
		-	-
	Total	229	290
	Agri-environmentpayments on land(BPS,SFI,ELMS)	23,260	6,754
		-	-
		-	-
		-	-
		-	-
	Total	23,260	6,754

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Fundraising trading costs Investment management costs Charitable activities Governance costs Costs of generating voluntary income	Analysis This year £	Analysis This year £	Last year £
	Hiringof fundraisingconsultant	5100	3,900
			3,150
		-	-
		-	-
		-	-
	Total	5,100	7,050
			-
		-	-
		-	-
		-	-
		-	-
	Total	-	-
	Bank Charges	65	56
		-	-
		-	-
	Total	65	56
	repayment of loans	80000 54614	150,000
	other activities(insurance,salaries, pension,monitoring,management etc)		43,436
	legal fees for land acquisition	945	-
		-	-
		-	-
	Total	135,559	193,436
	Accountant	600	570
		-	-
		-	-
	Total	600	570

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Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid,

please enter ‘None’ in the appropriate box(es).

Nature of the expenses Total amount paid Number of trustees who were paid expenses	This year	Last year
	1	0
		Travel to event
		88.49

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year £	Last year £
	600	570
	0	0

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Section C Notes to the accounts (cont)

Note 7 Paid employees

Please complete this note if the charity has any employees.

7.1 Staff Costs

Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs Total staff costs 7.2 Average number of full-time equivalent employees in the year The parts of the charity in which the employees work Charitable Activities Governance Other Tota	Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs Total staff costs 7.2 Average number of full-time equivalent employees in the year The parts of the charity in which the employees work Charitable Activities Governance Other Tota	This year £	Last year £
		36198.69 33555.00
		0.00	0.00
		2694.96 2407.66
		38893.65	35962.66
	n the year	This year Number	Last year Number
		-	-
	Charitable Activities	-	-
	Governance	-	-
	Other	1	1
	Tota	l 1	1

7.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

Brief details of the scheme The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end	Scheme established and operatingthrough NEST.	Scheme established and operatingthrough NEST.	Scheme established and operatingthrough NEST.
		This year £	Last year £
		1115.00 1076.34

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Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

8.1 Total value of grants
Purpose for whichgrants made	Grants to institutions Total amount £	Grants to individuals Total amount £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.

Support costs of grantmaking

£

8.3 Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

Names of institutions	Purpose	Total amount of grants paid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
Total grants to institutions		-

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Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Total £ £ £ £ £ £ Balance brought forward 525,000 - - - - 525,000 Additions 270,000 - - - - 270,000 Revaluations - - - - - - Disposals - - - - - - Transfers - - - - - - Balance carried forward 795,000 - - - - 795,000 9.2 Accumulated depreciation and impairment provisions Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Rate Balance brought forward - - - - - - Depreciation charge for year - - - - - - Impairment provisions - - - - - - Revaluations - - - - - - Disposals - - - - - - Transfers - - - - - - Balance carried forward - - - - - - 9.3 Net book value Brought forward 525,000 - - - - 525,000 Carried forward 795,000 - - - - 795,000 Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment Payments on account and assets under construction*	£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fittings and equipment	£ Payments on account and assets under construction	Total £
	525,000	-	-	-	-	525,000
	270,000	-	-	-	-	270,000
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	795,000	-	-	-	-	795,000
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	525,000	-	-	-	-	525,000
	795,000	-	-	-	-	795,000

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

Carrying (market) value at beginning of year Carrying (market) value at end of year Add:additions to investments at cost Less:disposals at carrying value Add/(deduct):net gain/(loss) on revaluation	£
	-
	-
	-
	-
	-

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.
Analysis of investments Investment properties Investments in subsidiary or connected undertakings and companies Securities not listed on a recognised Stock Exchange Cash held as part of the investment portfolio Other investments Tota Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes	10.2 £ Market value at year end	10.3 £ Income from investments for the year
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	l -	-

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held

Market Value

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Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors Trade debtors Amounts due from subsidiary and associated undertakings Other debtors Prepayments and accrued income Tota	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-
	-	-	-	-
	l -	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

12.1 Analysis of creditors

Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Tota	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	248,822	327,000
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	l -	-	248,822	327,000

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

There is a single loan outstanding - one of £460,000 secured against land valued at £455,000 at the time of purchase. Of this £213,000 has been repayed, leaving a balance of £248,822. A previous separate loan of £50000 has been completely paid off.

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Section C Notes to the accounts (cont)

Note 13 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

• permanent endowment funds (PE);

• expendable endowment funds (EE); and

· restricted income funds including special trusts of the charity (R) Fund Name Type PE, EE or R Purpose and Restrictions

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	£ Fund balances brought forward	£ Incoming resources	£ Outgoing resources	Transfers £	Gains and losses £	£ Fund balances carried forward
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	-	-	-	-	-	-

13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

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Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or connected party	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value
		This year £	Last year £

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related ti	Name of trustee or connected party	Legal authority	Amount owing	Amount owing
			This year £	Last year £

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	This year £	Last year £

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d is reflected in the change to our tangible assets.

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Martin Arthur

Unit 2A The Courtyard Craft Centre, Huntick Road, Lytchett Minster, Poole, Dorset, BH16 6BA Telephone: [phone] Fax: [phone]

Independent Examiner's Report to the Trustees of Somerset Wildlands

Independent examiner's report to the trustees of Somerset Wildlands

I report to the charity trustees on my examination of the accounts of the Somerset Wildlands (Charity) for the year ended 5[th] April 2025.

Responsibilities and basis of report

As the charity trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Martin Arthur FMAAT, FFA, FIPA, FFTA, MIH, ACIE. 29[th] May 2025

Martin Arthur is licensed and regulated by the Association of Accounting Technicians to provide services in accordance with License No. 2208 details of which are displayed at the registered address shown below.

Owner: Martin Arthur FMAAT, FFA, FIPA, FFTA, MIH, ACIE