MACC WILD NETWORK TRUST TRUSTEES, REPORT AND ACCOUNTS 2026 Charitable Incorporated Organisation Registered number: 1195435 MACC WILD NETWORK TRUST REPORT AND ACCOUNTS 24 June 2026 MACC WILD NETWORK TRUST TRUSTEES, REPORT AND ACCOUNTS 2026 MACC WILD NETWORK TRUST Contents LEGALAND ADMINISTRATIVE INFORMATION.................-.--..--.-.--.......... ............ .. -..........-...... .... TRUSTEES, REPORT......................... ..... . .-....-...............-.. ....-..-..-...-.................-....................... Structure, governance and management... ...................................................... .................... Statement of Trustees, responsibilities ........... Risk mana8ement.-.-. ......-....-.......-..-.-. -.. -.-- -------.-.--..-........--..--.... .-... .-.....-.-........................ Activities..................... Achievements, performance and financial review...........-....... ..... ........-...-.-............... Reserves policy........-..---. Going concern............................- Financial position . Investment policy................... 2.10 Future plans.-.--.-...-...................-..-.....-....-.------..-...................-...-..-........-......... ..... ................. 2.11 Related parties............--............-.- -..........................- ...- 2.12 ReportApproval...........................................-........ ..-- -...--....................-..... .................-......... STATEMENT OF FINANCIAL ACTIVITIES AND CASH FLOW.... Financial activities and cash flow for the year ended 31st March 2026................................. Balance sheet for the year ended 31st March 2026.-...... Accounts approval.. -11 .11 MACC WILD NETWORK TRUST TRUSTEES, REPORT AND ACCOUNTS 2026 I. LEGAL AND ADMINISTRATIVE INFORMATION Constitution Macc Wild Network Trust is constituted as a Charitable Incorporated Organisation (CIO) Registered number 1195435 Name Macc Wild Network Trust Working name Macc Wild Network Principal address 48 Fallibroome Road, Macclesfield SKIO 3LA Trustees Emma Passmore Rachel Browne Simon Browne Bryan Hammond Anthonv Hothersall Diana Moss Gordon Richardson Advisor Tina Hanak Bankers The Co-operative Bank, l Balloon Street, Manchester M60 4EP MACC WILD NETWORK TRUST TRUSTEES, REPORT AND ACCOUNTS 2026 2. TRUSTEES, REPORT The Trustees present their statutory report together with the accounts of Macc Wild Network Trust ("the Trust") for the year ended 31 March 2026. The accounts have been prepared in accordance with the accounting policies set out in this document and comply with the Trust's constitution, applicable laws and the requirements of the Charities Act 2011 and the Charities SORP (FRS 102). 2.1 Structure, governance and management Constitution and Object Macc Wild Network Trust- Charity Registration No. 1195435 - was established under a Charitable Incorporated Organisation (CIO) 'Foundation' model constitution and was registered with the Charity th Commission on 6 August 2021. The object of the Trust is= to promote for the benefit of the public the improvement and conservation of the physical and natural environment in Macclesfield and the surrounding area through a) the provision of funding to support the establishment and management of biodiverse, resilient and greener habitats which help to mitigate the harmful effects of climate change and create habitats for diverse species to thrive" b) providing education, support, information and encouragement to the public and other stakeholders in matters relating to environmental protection and creating healthy ecosystems. Organisation The following Trustees served for the full year to 31 March 2026 and were: Emma Passmore Bryan Hammond Anthony Hothersall Diana Moss Simon Browne Rachel Browne th Gordon Richardson served until his resignation on 15 December 2025 The charity was advised by= Tina Hanak (RSPB) Changes in Trustees are executed in accordance with the constitution. The same process will be followed should any further changes be made to the Trustee board. Meetings of Trustees take place every quarter. The Trust has no employees and is run by its Trustees with support from other volunteers. The Trust has a written policy on working on private land and will develop additional policies as required. MACC WILD NETWORK TRUST TRUSTEES, REPORT AND ACCOUNTS 2026 2.2 Statement of Trustees, responsibilities The Trustees are responsible for preparing the annual report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources for that period. In preparing the accounts, the Trustees are required to: _ select suitable accounting policies and then apply them consistently. _ observe the methods and principles in the Statement of Recommended Practice (Accounting and Reporting by Charities- the Charities, SORP); make judgments and estimates that are reasonable and prudent- state whether applicable United Kingdom Accounting Standards have been followed, subject to any departures being disclosed and explained in the accounts; prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Trust and which enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the Trust and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. 2.3 Risk management The Trustees have established a process for identifying the major operational and financial risks to which the Trust is exposed and review these risks on a regular basis. The Trust's primary objective is to work with others to develop projects that will help make Macclesfield a more biodiverse, greener and more resilient place. There are inevitably some risks associated with this work. The Trustees are satisfied that systems have been established and are functioning to mitigate and manage these risks. The Trust has taken out insurance in respect of those risks for which suitable cover is available. The types of cover and the limits of liability for each will be renewed annually. The Trustees meet on a regular basis to review the financial position of the charity as well as other matters. 2.4 Activities The Trust meets its objectives by working with partners to develop projects and secure funding to make Macclesfield a more biodiverse, greener and more resilient place. When considering the aims and activities of the Trust, the Trustees have had regard to the Charity Commission's general guidance on the provision of public benefit together with relevant specific guidance. 2.5 Achievements, performance and financial review The principal funding sources of the Trust are donations and grants (including gift aid). In the year ended 31 March 2026, income from these sources was £14,100. During the year the Trust incurred costs of £11,774. MACC WILD NETWORK TRUST TRUSTEES, REPORT AND ACCOUNTS 2026 During the financial year 2025-26 Macc Wild Network Trust built on the key aims and objectives of our constitution- this included both continuation and evolution of existing projects as well as new projects and activities- as summarised below: The Trust continued working on its flagship biodiversity project at Macclesfield Leisure Centre working with a range of partners including Cheshire East Council, RSPB Wildlife Explorers, The Lifestyle Group, Zuto and Everybody Health and Leisure. Funding from the Co- op Local Community Fund supported the expansion of the orchard on the site at a well- attended event in March. Further tree planting included an area of 'scrub', a birch copse and willow planting on wet ground, all to diversify the range of species and habitats on site. Other work during the year included continuing the butterfly and breeding bird recording for the site and young tree care. The scything team continues to grow and this year the meadow and orchard at the Leisure Centre and the orchard on Pavilion Way were scythed in late summer. All developing well into species-rich meadows. Extended existing orchards at the Leisure Centre and at Turnip Brow, Langley with the Turnip Brow Community Group and planted a new orchard at Victoria Park, Macclesfield with the Greenspaces for Well-being group. We continued delivering the Brimstone Butterfly Project by planting Alder Buckthorn at four Macclesfield Primary schools. Children and staff planted the trees. and we presented assemblies for them on Brimstone butterflies including their life cvcle and conservation. We returned to each school in June with the education officer for the Cheshire branch of Butterfly Conservation to look for Brimstone caterpillars on the trees they had planted. This was very successful with caterpillars being found on the planted trees at each school. This successful partnership project is being run again this year at a further 4 schools and it is planned to continue this project to ensure it is offered to all primary schools in Macclesfield. We also planted Alder Buckthorn in all our planting schemes across Macclesfield. We continued to support local community groups in developing nature-friendly green places with advice, supply of trees and wildflowers and practical help. Groups supported include Turnip Brow Community Group, Rainow Parish Council at Forest Chapel. the community orchard group at Brynmore Drive and the RSPB Wildlife Explorers. We ran a well-attended fruit-tree pruning course at Riverside Park, Macclesfield in partnership with the Ranger Service. We continued to support local schools to improve their grounds for biodiversity, to support learning and to provide opportunities for play. This included new projects e.g. planting a copse at Ashgrove Academy and ensuring that previous projects were developing well. We undertook butterfly, invertebrate and bird surveys on the Danes Moss landfill site with the agreement of the operators, FCC. Amongst other results the surveying identified two colonies of the target species Dingy Skipper and a good population of Small Heath butterflies. These findings will be used to inform the management plan for the site. The Willow Tit project initiated by Macc Wild was taken up by RSPB and continued with funding from FIPL. The RSPB is now exploring ways of expanding this work to include habitat management and creation for Willow Tit across the project area. Macc Wild played a vital role in assessing the status of Willow Tit and highlighting the urgent need for conservation efforts to conserve this vulnerable species across the project area and hope that this important work will now be taken up and progresses by local, regional and national NGOS. MACC WILD NETWORK TRUST TRUSTEES, REPORT AND ACCOUNTS 2026 Macc Wild continued to explore the possibility of Beaver reintroductions locally with United Utilities and the Bollin Valley Ranger Service. A supporter ran an open garden fundraising event for the trust on her land at Rainow. We ran a scythe taster session to encourage more people to get involved. Over £450 was raised to support the Trust's work. The Trust continues to look for opportunities to work with others to make Macclesfield a greener and more biodiverse place. This includes liaising with Macclesfield Town Council regarding the possible development of a tree planting plan for the town. We have continued to build up a supply of tools to enable us to deliver more practical projects and involve more volunteers. The generous support of our funders enables us to continue to develop high quality local wildlife and people projects. As well as generous support from private individuals the following organisations have kindly supported our work during the year; the Tree Council, the Co-op's Local Community Fund, The William Dean Countryside and Educational Trust, the Peak District National Park's Farming in Protected Landscapes scheme, Cheshire East Council Parks and Ranger Services, Zuto and Everybody Health and Leisure. 2.6 Reserves policy The policy of the Trustees is to develop and retain unrestricted deposits of at least six months, normal operational costs. 2.7 Going concern The Trustees consider that the Trust has adequate financial resources and is well placed to manage its business risks. The planning process of the Trust, including financial projections, has taken into consideration the economic and financial environment in which the Trust operates and its impact on the sources of income and planned expenditure of the Trust. The Trustees believe that there are no material uncertainties that call into doubt the Trust's ability to continue. The accounts have therefore been prepared on the basis that the Trust is a going concern. 2.8 Financial position The balance sheet as of 31 March 2026 shows total funds £4,676 of which £3,494 are restricted. The Trust had at the year-end £1,182 of liquidity in the form of unrestricted cash deposits. 2.9 Investment policy When funds become available the investment policy of the Trust is to safeguard the funds of the Trust by making secure investments to generate the best return possible return from these funds consistent with the balance between maximising return and minimising risk. During the year ended 31" March 2024 no investments were held. It is the policy of the Trustees that all cash deposits held by the Trust shall qualify for compensation under the Financial Services Compensation Scheme. 2.10 Future plans The Trust will continue to meet its objectives by working with others to develop its flagship biodiversity projects, engage the public and develop a pipeline of projects to further deliver its charitable objectives. TRUSTEES, REPORT AND ACCOUNTS 2026 2.11 Related parties No Trustee receives any remuneration or other benefit from their work with the Trust. There were st no related party transactions during the year ending 31 March 2026. 2.12 Report Approval This Trustees, Report was approved by the Trustees on 24 June 2026 and signed on their behalf by: Bryan Hammond Anthony Hothersall Treasurer & Trustee Chair & Trustee MACC WILD NETWORK TRUST TRUSTEES, REPORT AND ACCOUNTS 2026 3. STATEMENT OF FINANCIAL ACTIVITIES AND CASH FLOW 3.1 Financial activities and cash flow for the year ended 31st March 2026 2026 2025 Note Restrirted Unrestricted Total Income Grants and donations GiftAid Sales of Merchandise Interest Other income Total 12,601.85 1,498.53 14,100.38 16,695.33 142.75 ,601.85 1,498.53 14,100.38 16,838.08 Expenditure Project costs Fundraising costs Repairs, maintenance Grants made 7,081.05 0.00 7,081.05 14,030.49 Support costs Services Tools & Equipment Insurance Publicity and IT Stationery 3,459.(X) 640.49 3,459.(X) 739.85 239.55 254.85 1,719.30 115.91 239.55 747.73 32.50 99.36 239.55 254.85 Governance costs Independent auditor Meeting costs Totsl 11.180.54 593.76 11.TA4.30 16.885.48 Net Income Total funds brought forward from last FY Transfer from restricted funds 1,421.31 2,072.68 904.77 277.69 2,326.08 2.350.37 -47.40 2,397.77 Total carried forward to next FY 3.493.99 1.18146 4.676.45 MACC WILD NETWORK TRUST TRUSTEES, REPORT AND ACCOUNTS 2026 Notes to these accounts: l. Includes donations and grants for specific projects as well as unrestricted donations. As in past years we have allocated 7% of restricted grants and donations to be categorised as unrestricted funds to contribute to MWN running costs. 2. Expenses against Willow Tit, Orchard and Brimstone projects 3. General Charity Insurance for the 12 months starting 10 January 2026 4. IT and publicity costs including web: email and cloud storage 5. Tools and equipment- general "consumable" tools such as trowels and rakes were purchased from unrestricted funds. Restricted funding is generally for "strategic" items such as the gas monitor for use on the Willow Tit project. 6. Services such as report creation for the Willow Tit project 10 MACC WILD NETWORK TRUST TQI I£TFFS• DEPORT A.ND ArrnuNTS 2n?fi 3.2 Balance sheet for the year ended 31st March 2026 Note ?0?6 2025 Fixed Assets Tangible Assets Tools & Equipment L486. 2,461.60 CurrentAssets Debtors Cash at bank 4,676.45 2,350.37 Current Liab,:litie5 Creditors falling due within one year Depreciation on Assets 955.03 1,714.54 Tools ana Equipment Book Volue 531.87 747.06 Net Current Assets Total Assets ICSS CL4rrent Liabilaties 6,163.35 5,208.32 4,811.97 3,097.43 Represented by- Accumulated restricted funds Accuffiulated unrestritted funds 3,493.99 1182.46 2,072.68 277.69 Total funds 4.676.45 2,350.37 '.¥es to the Balance Sheet l. The book value of tools and equipment from previous years plus equipment bought this FY i oois & Èquipmeni wiii De aevaiued at JJ/o. I nererore, tools Dougni tnis FY n?vp KST- original purchase price applied as depreciation and tools bought last FY are furtlier depreciated 330/. Anything over 3 years old is written off from a balance sheet perspective. 3.3 Accounts approval These accounts were approved by the Trustees on 24 June 2026 and signed on their behalf by: Bryan Hammond Anthony Hothersall Treasurer & Trustee Chair & Trustee 11