Painswick Beacon Conservation Group (PBCG)
Report of the Trustees and
Unaudited Financial Statements
For the year ended 30 June 2025
Charity Number: 1196183 – Registered 18 October 2021
Painswick Beacon Conservation Group Report of the Trustees and Unaudited Financial Statements
Contents
Report of the Trustees ............................................................................................................................ 3 Independent Examiners’ Report To The Trustees Of Painswick Beacon Conservation Group ............... 9 Statement of Financial Activities .......................................................................................................... 10 Statement of Financial Position ............................................................................................................ 11 Notes to the Financial Statements ........................................................................................................ 12
Painswick Beacon Conservation Group
Report of the Trustees
For the year ended 30[th] June 2025
The Trustees, have pleasure in presenting their report and the financial statements for the charity for the year ended 30[th] June 2025. This is the fourth report as a charity following the registration of the charity on 18[th] October 2021.
The first trustees of the charity were the members of the committee of Painswick Beacon Conservation Group which was an unregistered charity that had operated for many years.
The charity is a Charitable Incorporated Organisation using the “Foundation” model constitution where the trustees are the only voting members of the charity. The Charity also has an associate membership with anyone interested in the conservation of Painswick Beacon being able to contribute by paying a subscription and by attending work parties.
The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019)
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity Painswick Beacon Conservation Group Charity registration number 1196183 Principal address Old Forge Cottage, Butt Green, Painswick, GL6 6QS
Trustees
The trustees and officers serving during the period and since the period end were as follows:
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Richard Aspinall (Chairman)
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Paul Baxter (Work-Party Manager)
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Robert Ayrton (appointed 03/06/25)
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Kim Brockett (resigned 01/05/25)
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Martin Collins (Secretary and Treasurer)
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David Little
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Ian Massey
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Andrew Penman (resigned 01/09/25)
Independent examiner
Martyn Smith MA MBA BFP FCA FCT
Bank
Lloyds Bank Plc 12 Rowcroft, Stroud, GL5 3BD
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STRUCTURE, GOVERNANCE AND MANAGEMENT
The charities activities are governed by a Board of Trustees which meets as and when required to administer the business of the charity but no less than twice each year. Other than on initial appointment at the formation of the charity, trustees are appointed for a period of three years.
The main activities of the charity are in the following areas:
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Cattle Grazing – day-to-day management of the cattle is delegated to a core group of volunteers who monitor the cattle on a daily basis and meet as and when needed to make decisions on the cattle’s welfare and location. A WhatsApp group ensures effective communication and coordination of activities.
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Work Parties – Paul Baxter is delegated the task of arranging and coordinating work parties, liaising with conservation groups and ensuring that activities are in line with the expectations of these groups.
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Education – During the year the trustees organised a number of guided walks on Painswick Beacon for local residents interested in the fauna and flora of Painswick Beacon and the activities and achievements of PBCG. We have also completed a initial vegetation survey and it is hoped that this will continue on an annual basis. The trustees hold an annual meeting explaining the activities and achievements of PBCG during the year. This includes a talk by a local expert.
Governing document and Charity Objects
PBCG is constituted as a Charitable Incorporated Organisation using the “Foundation” model constitution.
The charity’s objects are:
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To promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment of Painswick Beacon Common, by means of, but not limited to the restoration of natural features by the clearance of scrub, trees and other invasive plants and by the grazing and cutting of grass to maintain the semi-natural grassland.
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To advance the education of the public in the conservation, protection and improvement of the physical and natural environment by means of, but not limited to, organising publicly accessible walks and talks and helping produce signs, displays, leaflets and an informational website.
Responsibilities of the Trustees
The Trustees have a responsibility to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the Trustees should follow best practice and:
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select suitable accounting policies and then apply them consistently
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make judgements and estimates that are reasonable and prudent
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prepare the financial statements on the going concern basis unless it is not appropriate to assume that the company will continue on that basis
The Trustees are responsible for maintaining 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 the Charities Accounts and Reports Regulations. Trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Trustee Recruitment, Training and Assessment
ln selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity.
During the year the trustees reviewed and agreed the Trustee Recruitment, Training and Assessment Policy together with this the Trustee Handbook and Trustee Welcome Pack.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
During the year the trustees reviewed the Risk Management Policy and the risk register.
ACTIVITIES
Cattle Grazing
The group has seven Dexter cattle which are managed using the Nofence system. The cattle wear a collar with a battery/PV panel power source which uses GPS to plot the location of the cattle in relation to a virtual paddock created on the App by a PBCG manager. The cattle have learnt to respect an audible warning if they approach this virtual boundary because, if ignored, they will get a small shock. The system has now been used for a number of years and has proved transformative with the cattle being successfully and easily moved around the Beacon to the various designated grazing areas.
The batteries have to be changed every 6 weeks in the winter but have lasted up to 4 months in the summer. This has reduced the need to move the corral around as much but has meant the cattle are less used to being coaxed in!
We have again been able to keep the cattle on the Beacon throughout the year other than for a short period of time at Cud Hill Common at the request of Upton St Leonards Parish.
We have purchased two more troughs this year to save the constant need to move troughs with pastures. We are using a bowser at the Royal William end and will also use it at Cud Hill.
Cattle movements and events this year:
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01/07/24 - The cattle started the year at the Turning Circle Glade
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05/08/24 - The cattle were moved to the Long Quarry, Victoria Quarry and Holcombe Ride
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05/09/24 - The cattle were moved to the Southern Ramparts Paddock
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09/10/25 - The cattle were moved to the Permissive Bridleway
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18/11/24 - TB test. All cattle passed
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27/11/24 - Cattle moved Cud Hill Common
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14/12/24 - Cattle moved to Permissive Bridleway/ Spring Tongue Paddock
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28/01/25 - Cattle moved to Long Quarry and Victoria Quarry
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12/03/25 - Cattle moved to Cemetery Quarries
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01/04/25 - Cattle moved to Golf Course Road Paddock using a Bowser
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11/04/25 - Cattle moved to Cemetery Quarries
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17/05/25 - Cattle moved to Long Quarry and Victoria Quarry
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02/06/25 - Cattle moved to Permissive Bridleway
Natural England
During 2023 a lease was signed between the owners of certain parts of Painswick Beacon and Natural England. In the main this covers the open grassland areas. PBCG will continue to work with Natural England with aim of continuing to meet the charities main objectives. The charity received a grant of
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£4,950 from Natural England during the year to support our activities. An additional grant of £1,275 was also received in connection with an archaeological investigation in connection with path repairs.
Working Parties
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A total of 921 hours were worked on work parties, almost the same as last year. 758 hours were on Saturdays with an average attendance of 11. A further 163 hours were worked on Fridays with an average attendance of 5
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Nearly two days were spent flailing with a tractor and four days slitting fairways and paths
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84 hours. were spent on other tasks, mainly bramble and old man's beard spraying, but also putting ventilation vents in the lock-up and chainsaw training
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The Cotswold Wardens continued their effort along the plantation edge and installed bollards in the parking areas
Summary of work undertaken
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Southern Ramparts - Fifty percent reduction in scrub, much bramble brush cut and sprayed.
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Western Ramparts - Removed much of the scrub to make ramparts more visible. This work was carried out at the request of Historic England
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General scrub clearing in the following areas: Victoria Quarry, Long Quarry, Winn’s Quarry, and below 15[th] tee
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On the East side of 8[th] fairway - Many trees were removed to expand the grassland edge
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Royal William Paddock - More diseased ash felled and brambles cut back
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Seeding
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Long Quarry, North bank - Whitebeams and ash felled to clear the top flat area
Notable gains
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Cattle have grazed all year round for the second year
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We bought a slitter attachment to enable paths and fairways to be aerated
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Co-ordinated and helped pay for two sections of track to be repaired and installed a soakaway drain behind the 5[th] green
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Other areas continue to show the benefit of regular grazing
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Won an award of excellence from The Campaign for the Protection of Rural England
Overall the work-party groups had another successful year.
In order to facilitate the activities of the charity, in addition to the time outlined above, a total of 550 hours were spent on cattle management and a further 320 hours attributed to trustees’ activity and “behind the scenes” work. In all a total of 1,875 volunteer hours were contributed by trustees and volunteers to the work on Painswick Beacon
Vegetation Surveys of Painswick Beacon
This project, started in April 2024 has seen Dr. Kathy Meakin, a local expert ecologist (Evidence Nature), establish a monitoring program. A small team has been trained to identify a selection of important species and carry out one metre quadrats and 10 metre “walkover surveys”. The team, led by Sue Bruce and Aleks Maljkovic carried out the surveys, plotted the results onto spreadsheets and input the results into the QGIS (Quantum Geographic Information System) computer program. This allows us to produce accurate maps of every species surveyed showing its position and abundance. With the initial work done and data recorded, in Spring 2025 a second survey has commenced. We now have a baseline survey against which we can assess the impact of the work of the Group and enable the tweaking of our conservation plans to improve the outcomes.
The 2024 survey work took 168 hours plus 25 hours inputting data
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Education
The trustees intend to hold an annual public meeting to explain the objectives and activities of the charity over the previous year.
An open meeting was held on 11[th] September 2025 when reports were received from the chairman, secretary, treasurer and work-party leader. The guest speaker was John Parker from the Arboricultural Association who gave an energetic presentation about his career with trees.
The 2024 meeting heard a talk by Andrew Commins entitled “Birds of the Beacon – Habitat and Migration”.
Informative guided walks on the Beacon were organised by Paul Baxter in July 2024 to explain the activities and objectives of the working parties.
Projects
Ecological survey of Painswick Beacon - The project started last year to carry out an ecological survey of Painswick Beacon was completed with the help of Dr. Kathy Meakin. Following training of a number of volunteers regular surveys continue, guided by Sue Bruce and Aleks Maljkovic.
Aerating of grassland areas – During the year the Charity purchased a slitter machine that can be used to aerate grassland. With the cooperation of Painswick Beacon Golf Club, PBCG has been able to aerate large areas of the Beacon.
Path Repairs – PBCG has used funds to make improvements to footpaths on the Beacon
FUTURE PLANS
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The charity will be working with Natural England to fulfil the charity’s objective of the protection and improvement of the physical and natural environment of Painswick Beacon
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The cattle continue to be a significant contribution to this work
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Working parties will continue during the coming years
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Ecological survey work will continue
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Continue to cooperate with Painswick Beacon Golf Club to aerate grassland areas of the Beacon
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When funds are available, make improvements to footpaths and their drainage at “pinch” points over the Beacon
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Maintain the glow worm transect data
FINANCIAL REVIEW
The charity made a deficit of £1,051 (2024 – £573 surplus) during the year. Grants were again received from Natural England during the year and this enabled the charity to purchase a slitter machine and carry out path maintenance in addition to continuing with working parties and the management of the grazing cattle on the Beacon. The charity continues to be in a strong financial position with reserves in excess of £15,000.
Reserves Policy
The charity has no formal reserves policy. The charity currently has total reserves of £15,958 (2024 £17,009). Most of these are unrestricted meaning that they can be expended on any of the charity’s activities.
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The charity has only a small amount of regular income but has annual expense commitments including grazing and fencing costs, insurance and training. The charity therefore needs to maintain an amount of reserves to meet ongoing commitments in the near future.
In recent years the charity has been successful in attracting levels of grants and donations that provides a secure base for the charity’s activities.
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Restricted Funds are those that require to be expended on specific projects
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Unrestricted Funds have no restriction on their uses
Particulars of Any Outstanding Guarantee Given by the Charity
The Trustees declare that the charity has given no guarantee where potential liability is outstanding at the date of the statement of assets & liabilities.
Particulars of Any Outstanding Debt
The Trustees declare that the charity has no outstanding debts which are secured by an express charge on any of the assets of the charity at the date of the statement of assets & liabilities.
Major Risks
The major risks of the charity are:
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The inability to raise funds to meet its obligations and in particular, for the care of the cattle
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A lack of volunteers for working parties
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Potential claims from incidents in relation to the cattle’s location on the Beacon and from the activities of the working parties
STATUTORY DECLARATION ON PUBLIC BENEFIT
The trustees declare that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.
Approved by the Board of Trustees on 29[th] November 2025 and signed on its behalf by:
Richard Aspinall (Chairman)
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Painswick Beacon Conservation Group
Independent Examiners’ Report To The Trustees Of Painswick Beacon Conservation Group
For the year ended 30th June 2025
I report to the trustees on my examination of the accounts of the Charity for the year ended 30[th] June 2025.
Responsibilities and basis of independent examiner’s report
As the charity's trustees, 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 Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the 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 which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did 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 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.
Martyn Smith MA MBA BFP FCA FCT Butt House, Butt Green Painswick GL6 6QS
23[rd] December 2025
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Painswick Beacon Conservation Group Statement of Financial Activities
(including Income and Expenditure Account) For the year ended 30[th] June 2025
| Notes Income and endowments from: Donations and legacies 2 Charitable activities 3 Investments 4 Total Expenditure on: Charitable activities 5 Total Net income / (expenditure) Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted Funds Restricted Funds 2025 £6,811 £1,675 £8,486 £600 - £600 £142 - £142 |
Unrestricted Funds Restricted Funds 2025 £6,811 £1,675 £8,486 £600 - £600 £142 - £142 |
Unrestricted Funds Restricted Funds 2025 £6,811 £1,675 £8,486 £600 - £600 £142 - £142 |
Unrestricted Funds Restricted Funds 2025 £6,811 £1,675 £8,486 £600 - £600 £142 - £142 |
2024 £6,590 £500 £182 |
|---|---|---|---|---|---|
| £7,553 | £1,675 | £9,228 | £7,272 | ||
| £8,444 £1,835 £10,279 |
£6,699 | ||||
| £8,444 | £1,835 | £10,279 | £6,699 | ||
| (£891) (£160) (£1,051) £16,449 £560 £17,009 £15,558 £400 £15,958 |
|||||
| £573 | |||||
| £16,436 | |||||
| £17,009 |
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Painswick Beacon Conservation Group Statement of Financial Position For the year ended 30[th] June 2025
| Fixed Assets 6 Current Assets Debtors 7 Cash at bank and in hand Liabilities Creditors - Amounts falling due within one year Total assets less current liabilities The funds of the charity Restricted income funds 9 Unrestricted income funds 9 Total Funds Notes |
2025 £2,737 £1,192 £12,939 |
2025 £2,737 £1,192 £12,939 |
2024 - |
|---|---|---|---|
| £1,239 £17,825 |
|||
| £14,131 | £19,064 | ||
| £910 £15,958 £400 £15,558 £15,958 |
£2,055 | ||
| £17,009 | |||
| £560 £16,449 |
|||
| £17,009 |
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Richard Aspinall Martin Collins Chairman Treasurer 29[th] November 2025 29[th] November 2025
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Painswick Beacon Conservation Group Notes to the Financial Statements
For the year ended 30[th] June 2025
1 Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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 (FRS 102) (effective 1 January 2015)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.
Painswick Beacon Conservation Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Fixed assets
Fixed assets are stated at cost less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets over their expected useful lives on the following basis:
- Equipment
25% Straight line
Funds
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Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.
The following specific policies are applied to particular categories of income:
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Incoming resources from grants are included in full in the Statement of Financial Activities when receivable
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Investment income is included when receivable
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Incoming resources from charitable trading activity are accounted for when earned.
Resources expended
Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:
Taxation
The charity is exempt from tax on its charitable activities.
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Painswick Beacon Conservation Group Notes to the Financial Statements Continued For the year ended 30[th] June 2025
2 Income from donations and legacies
| Income from donations and legacies | |||||
|---|---|---|---|---|---|
| Associate Member subscriptions Donations Grants receivable |
Unrestricted Funds Restricted Funds 2025 £547 - £547 £1,314 - £1,314 £4,950 £1,675 £6,625 |
2024 £586 £654 £5,350 |
|||
| £6,811 | £1,675 | £8,486 | £6,590 |
| 3 Income from charitable activities Tree and other maintenance activities Grazing income 4 Investment income Bank interest receivable 5 Costs of charitable activities by fund type |
Unrestricted Funds Restricted Funds 2025 £600 - £600 - - - |
Unrestricted Funds Restricted Funds 2025 £600 - £600 - - - |
Unrestricted Funds Restricted Funds 2025 £600 - £600 - - - |
Unrestricted Funds Restricted Funds 2025 £600 - £600 - - - |
2024 - £500 |
|---|---|---|---|---|---|
| £600 | - | £600 | £500 | ||
| Unrestricted Funds Restricted Funds 2025 £142 - £142 |
2024 £182 |
||||
| £142 | - | £142 | £182 | ||
| and activity |
| Project expenses Repairs, fuel and spares Other work party costs Grazing and fencing costs Contracting costs Meeting & education costs Training Insurance Accountancy Depreciation Sundry expenses |
Unrestricted Funds Restricted Funds 2025 2024 £4,513 £1,275 £5,788 £1,650 £141 £141 £1,916 £178 - £178 £184 £1,164 - £1,164 £818 £20 £560 £580 - £60 - £60 £80 £1,225 - £1,225 £1,312 £676 - £676 £739 - - - - £467 - £467 - - - - - £8,444 £1,835 £10,279 £6,699 |
|---|---|
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Painswick Beacon Conservation Group Notes to the Financial Statements Continued For the year ended 30[th] June 2025
6 Tangible fixed assets
| Cost or valuation As at 01 July 2024 Additions Disposals As at 30 June 2025 Depreciation As at 01 July 2024 Charge for year Eliminated on disposals As at 30 June 2025 Net book value as at 30 June 2025 Net book value as at 30 June 2024 7 Debtors Prepayments and accrued income |
Equipment - £3,204 - |
Total 2025 - £3,204 - |
Total 2025 - £3,204 - |
Total 2024 - - - |
|---|---|---|---|---|
| £3,204 | £3,204 | - | ||
| - £467 - |
- £467 - |
- - - |
||
| £467 | £467 | - | ||
| £2,737 - 2025 £1,192 £1,192 |
||||
| £2,737 | - | |||
| - | - | |||
| 2024 £1,239 |
||||
| £1,239 |
8 Analysis of Net Assets Between Funds
| Tangible fixed assets Current assets Current liabilities Net assets at 30 June 2025 |
Unrestricted Funds Restricted Funds 2025 2024 £2,737 - £2,737 - £13,731 £400 £14,131 £17,009 (£910) - (£910) - £15,558 £400 £15,958 £17,009 |
|---|---|
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Painswick Beacon Conservation Group Notes to the Financial Statements Continued For the year ended 30[th] June 2025
9 Movement in funds
| Movement in funds | ||
|---|---|---|
| Unrestricted Funds Balance as at 01 July 2024 Incoming resources Outgoing resources Balance as at 30 June 2025 Restricted Funds Balance as at 01 July 2024 Incoming resources Outgoing resources Balance as at 30 June 2025 Total funds |
2025 £16,449 £7,553 (£8,444) £15,558 £560 £1,675 (£1,835) £400 £15,958 |
2024 £15,876 £6,872 (£6,299) |
| £16,449 | ||
| £560 £400 (£400) |
||
| £560 | ||
| £17,009 |
Purpose of restricted funds
Restricted funds relate to grants for contracting work and a contribution to Nofence costs
10 Trustee Remuneration, benefits and expenses
No trustees are paid any remuneration or receive any other benefits from employment with the charity.
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Painswick Beacon Conservation Group Detailed Statement of Financial Activities For the year ended 30[th] June 2025
| Income and Endowment Donations and legacies Associate Member subscriptions Donations Grants receivable Charitable activities Tree and other maintenance activities Grazing income Investments Bank interest receivable Total income resources Expenditure Specific projects Beacon ecological survey Path repairs Charitable activities Repairs, fuel and spares Other work party costs Grazing and fencing costs Contracting costs Meeting & education costs Training Insurance Depreciation Total Expenditure Net income/(expenditure) |
2025 £547 £1,314 £6,625 |
2025 £547 £1,314 £6,625 |
2024 £586 £654 £5,350 |
|---|---|---|---|
| £8,486 | £6,590 | ||
| £600 - |
- £500 |
||
| £600 | £500 | ||
| £142 | £182 | ||
| £142 | £182 | ||
| £9,228 (£10) £5,798 |
|||
| £7,272 | |||
| £1,650 - |
|||
| £5,788 | £1,650 | ||
| £141 £178 £1,164 £580 £60 £1,225 £676 £467 |
£1,916 £184 £818 - £80 £1,312 £739 - |
||
| £4,491 | £5,049 | ||
| £10,279 (£1,051) |
|||
| £6,699 | |||
| (£1,051) | £573 |
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