C*8rlty wistration ntr.. 1196437 Guiting Manor Amenity Trust Trustees, Report and Consolidated Financial Statgments forthe Yeer Ended 30 April 2025 Just Arit & Assurance Lid Stalutcry Auditors 37 Mat Square Witney Oxlordshire OX28 6RE
Gultlng Marnr Amenlty Tr4t Contents Reference aThJ AdmInIstr1v& Detsi18 Tnjstees. Report 2108 Ststerrnt of Tru8tees' Respon$6tilltiès lndepefjdt Auditors, ReFort 10t012 Ststern8nt of FIrnal Aclvities 13 Balance Sheet 14 eIdated Cash Flcvtv Ststement 15 Notes lo the Ftnancial Statay 16to32
Guftlng Manor Amenlty Tntst Re1Wen and Adntra1Ive Detalls CH1 M F Greenhill- reUred 9 July 2025 C D Hayes MAHunt L Knee- aroointed 9 July 2025 A J Prlco J E Spreeklgy Mr8 D B8vls. Trust Manager, kno deab ¥th the merwenl and admlnlstrailon ol the 8r$ of the Trust ¢)n a (lay to day basis. Mr A Tatlow. Build1 Manager. th furks th& In-1 tAiilthng.leam. dealing Tth the malnlenarrfx, ropalr aTrJ r0vatI¢ of the propety portfolio. Mr N Bumt¢rd, Fann Manager and Managlng DI110r of Gulling Manty F8m)$ Linlted. who overse6s the o)nservion proJe(Is urKlenak6n on bghalfof th6 TrusL Prfnal Offlc• Estat8 offi GuiliTh3 Power Cheltenham GIouc8St8rslNr8 GL54 SUR 1196437 Chwles Russell SF*ethys Coow8ss House Lypiatt Road Cheltenham GL50 2QJ LWS Bank pl¢ Idoreton in Marsh Gloucesternhire GL54 OAY Just Audit 8 As8urnn Lid Statutory AudltoB 37 Mathei Square Withey OX28 6RE PaJe 1
Guhlng M8rK•r Amnty Tnjst Triist88s' Rqjort The trustees present the annu report iogethorwith I fmancial statements and Jjthlors. report olthe 6ty the yew erwjed 30 Awil 2025. The prindpal objeuive of Ihe Trusl Is the wrtsetvalkx) ofthe18nd and bulldinos ol b8auty and historical inierestwtthin Ihe Parish and ¥ere. especidly 1n the Cotsydd Hills, and isèxteridedlo FrUde presgTvlng the local nJral ar¢d charaer and amenrfSes ol Ihe area. The Twst fvlfils its obje1¥8$ by syYwatheOcally renov81tng the prowltes it owns aTrJ erthavouring to engjre thai commercial enierprises can find space to reni in the Trust's comThrc# properties 8t reasoFlOble market rents. Thwe are two shops in Ihe wllage, both in Trust properties, bakeryldolicalgssen and 8 café whlch 81so sells a more general range of gc(Js. Thg fomier enlerfv is still relatively new to the vi1189& whilsi Ih818ttsr ent&rwtse also recgnty ch8W and hws88 Ihe rrdile post office which visits the village iw1 a week The schod bulldw is rw 0pIed by an OFSTED 'oiitstandlro' raied. Monb$sori weschoo]. The Trust Supports the North wOld Fed Bank, ¥¢ pIeS on8 d the Trusfs coFwr78Taal units. The priority of the Tfustfor the year ended 30 Apdl 202S w88. in aeeordgnLP With Ihe Twsl's o14e¢tiV8$, to ensure that the M8MuM number of propgrugs were availabte for letting and refvrtslshments were Undertaken when necesw and apmi8tg. There conilNes to b¢ on emplss on the owoEng programme to Improve the trrwy &fficiency ol tt Ifust prop&rties by UpadIng overall insuL3tion and fittlng d¢)uble or secondary qfaang tr) windows aTr moving from oil centra heating lo ¢)ther energy efficient Sour$. Wood-bumir¥J stoves and their 8Ssoeiatod )lues ara also being upgraded to ensure maximum gffioency. obvi$1Y, ihe stontrbuilt hoLkses and cott8ges in Guiknng Power are not witable for her types of improvement. for exam8 Ixvity-wall insulation. whlth Vvuld provi(Je enhelld enew èffiaency. Vill8g8 landscspe The Trust, in renting out the houses 11 owns. ensures that there is a choic8 bgiween owner c<oJpalion arKI renting for residents of the Cotswolds. and the vlllage of Guiting Power in pa1icular. In order to malntain a thriving village, the properties are generaty lei to re0e who work In the area. None of Ihe Trust properties are 0¢pIed by weekenders. The Trust seeks to imryove the wllage landsc8pe by, es and when practteable, repla¢ing non-local txjilding malerlals vllh one$ which aro compatibte wth the arth1teelu of a Cotswdd vtllage. for example r&plaMeM ol sh¢ol and slate rTr)firo wilh stone tiles aTrJ Ihe use of Ca iron guuering an¢J downplp&s. Open spac•s thiougFMwt Iho vlllagg are maintaSnl In a manner sympathetic io tt surroundlngs, for examtle the grass is mcNm regulaty, car porks 8r8 landststed, a4 shrubs and trees ara m8int8ined to look g)od all year round. Page 2
Guhlffj Manor Amenlty Tnffjt TnRept (ContInd) Through Ils subsidiary, Guiting Manor Farn Limlbj (GMFL), th• Trust ensures thaL Truot owned land, familng methods CCAnply with conservation objectives whith seek lo maximise wlldfrfti 8r>J hgbhat enrithment as well as vlsible landscpe improvemenL Th15 Involves SLth Items as hedge-laylng. c(Jw'cing. tr•9 planting and glade eatIon in I18J. In cordence habllat schemes hedge ¢YJtting is c8rrted out in one, Iwo or three year Cy. This has been inslituted to m8ximi8e the benefitforNMldife. GMFL cfeabs and MageS a vide rang& offeeding. nesting and readrwJ habltsts for familand birds. A number of raN(K sting t(Xa$ are instslled on th8 Farm aThJ GMFL works closelywith the bird rectyding and monliorlng schemes, 8r•vc4unteer19d GwtryMonorFÈWmS LKnitedlGMFL) GMFL continues to host regular vistts frcrfn b)Ih H8rtpury-UWE arKI The Royal Ag[lal Unfversws IltieS (vthen COVID njles ellow) demon&rating agricullwa and laThY managem¢nt wacttces. These sits are often used for lting ly)th eoursa w)rk and gxaminotion ass868ments. GmFLe1irnA@5 b be used asa beaa)n fam) and host$ visits rm t)ahatfoforgalli8ationssu¢has Nattnl Eland, FWAG, NFU al other larmltvJ groups as V+pH as vi&ts from MPS. GMFL has instslled photo voltalc panels trt roots of 50m8 IdIng$ whlth arg patste01 produ(ang 200kVVh of ele¢icity. Surplus electridty Is f6d back into Nadonal Grjd ther aidFrYJ US achievement ofits renewabl& energy tsrge The diffiaty Ash Dle Bad( eontinues ?ThY will do so for mary years. Advlce has twi laken. and is regularly being taken, alxyjt the slat8 of thè ash tree8 in the woc4Jland and hedgemws ovmed by Ihe Trust A18rge number of ash tr&s have ten f¢llgJ from 8 safety persVe ond more are eamiathed for felllng. h is pleasing to nol& ihal new pJ8ntings have alreaty begun pallculaty in Wows and Ihis is ngw w as an ongolng In viaw of the nwnt¢r of ash Ire8s removed or eamarked for rfiTrmov81. Speuficaty undistrjtbed arees for insects. birds and sm811 mammals. are bglng ryeat8d IhrouglK)ut Ih farniland. Thero are some Small areas of speo85qicti limestone grnssland o)ntalThng rare and endangered speoes which a be1J carèfvlly managed to en8ure Its pserVati. PubllcAccess Trust owned tarKI. whère pradicable. Is avarfable for pubtrc access. thrwh pwmissive rwtes not rgstrlcted merety to hlorfc kntpaths and bddeways, bthich Invcdves doso fiaison Ylth the cOtd AONB wardens. A wblic car parf( Is avallable to thilhale public 8¢cess lo th8 Trust land and 8 rg• are8 of open partdarxl end wood pastuTr is availab for re80[1 purposgs. Tl Trust is looldr¥J al furthei opport(mlties to factlit8te Ggr rATkirrfJ wlthin th& vt1189e. Lljring th8 year to 30 April 2025 thg Trust spent £728,064 (2024 . £604,284) on thè Inclusive costs maintenants and repairvth £139,60612024- £105,300) spent on capital woperty pYol¢ct& Pago 3
Gultlro man Amenlty Trttsl Tn13t88¥ Rom (¢x•ntlnued) The trustees confirm that they hgve CExnpfied wlth tho rwwirements of se10n 4 of the Charftl88 Aci 2011 to have due rerd to tho wblie benefit guidarKe wtdished by the Charity Commt66ron for Engtand and Wales. The residerfal propww ofth# T1 have bw maintained tFwwalKJUt and upgr8d& when appropri810, usually on the thang8 of tenant. The Trust are fortunate in hawng to maintain a vrniting Ilst of prospectFve tents for ofihelr properties. There were no new bulds in lh8 ye&. Church Bam has been fully converted lo office space during the year and is now 0P1 by a new corrffterdal tenant. Maintsnance work has ¢onlind around Ihe villago and Ihis has been undertaken by both thg employees of th8 Trust and the fann. As noted above, Ash Di& Bac is a signlficantfxobfem tn the woo(lland areos and on ro8ds¢d8 hedges and is bgir4J undertaken to assess the tondition of tretrs wilh felling an all too familiar sighl. As menlloned, reF48nting has laken ptace dudng th8 year this Mfjll continue for the fcfe5ee8ble fuwre. During thè year, the ongolng archaeological dig has been o)rninued for a fijrtheryear in a field krKyAn as Parsons PFece. The Ilnds are most encouraging and ewdèn¢e of a SubSnOI ¥lructure has been uncovered. The slte was open to VtsitLY$ and Cotswold School again visited for a day rgcentty around 150 puFils enjoying the day. transport cost was funded by the Trusi Futherwmrk is Th)w bdng undertaken to take the invesbgaiion to the next siage arKI identity and dale thè Struclwe. Work has COnnUed dwin9 Ihg year to make an hislovlc Llme Klln on Tru8t accessible. GLNting Manor F8rm$ LimitwJ- the farmtng (xjmpany. cIty by the Trust. has 0)ntinL1 to farm in an environmentally friendly mannw on Ihe land Sonng the v1118gg and donated £ID),000 (2024- £Nil) lo the Trust during the year. The sh¥e pfO Is prof8sWrt[Y m8naged by RathLe$. These fiJTrJs 8re held as reseTV88 and lor the purchase of PKOFerties in Guiting Power should suitsbl8 and appropriate proFerles becfjme Pagg 4
Guit1 Mar)rAmenity Tnrnt Tnthe3' Rem ((x)niinued) Thè fin&Joal statorrtents appended to th15 repm reflt th8 acbth ouUin8d at¥)ve and hw• t¢n drMI up kn CoMY wth tts Sratem&nt of Recommended Practrce for ¢h8ri1ies. Tho prfncipal income sourco for the Trtrst Is the rental income from thg18lling olthe Ttusl wop8rties. both reSIdtraI and Cmercial, ark1 there twi no dgnlficant b8d dobts lo nots. As In Ihe prevlous year. the lIn8[ ststements are dra¥ up Thlth expenlfrture on wopentos b¢inq retwJtgJ a$ Charitabfe Activtlres. This is in Ilne with Ihe Twst's objects of consèNation ofland 1>IdIng8 and the TrustE8s believe that this presont8tion, prcpgrty fefie¢ts ts Trusts ¥Eivltre& Net incomlng res(WrS exceeded net resources exp•rthJ, before gaiwosses on invesiments, ty £5.679 (2024- £510.223). Realised gaIrlISses} on thfy sale of quottsd inveSthnIS amounted to £2,083 (2024- £2,083), Unr88lised g8lnsl(lossos) on the r•valuation to market Val of quoted vestments am(MJnted lo £16,881) {2024- £{3,524}), Unreallsed galn8 on th8 revaiuation to mathet vafue of invgstment PrOrI¥S amounted to £282,767 (2024 - £2.413.574) and unrealised galnsloosses) on the revalu8tron olfixed assets amounted to £- (2024- £-) resulting in 8 net incfease in lunts 01£285,089 (2024- £2,485.l). Tho ovorall fiJrnJs availat46 to the TnJ$t shoLrfd be ffident to ena8 it to contre to out Its ststed objgctives for Ihe foreseeable futLTr. Thg trusi6es have consid8red the level of free reserves to be hetd In the Tnjst and are of the opinion that tsse should be held at approxfmateFy six monrhs. worth of nomial exp0ThltUr0. The maln source of In¢omÈ 1$ rern frcKn the properues oWd by Twst and as is regular and reI8tivelyse. Rent coifecttcm has b98n g¢Jod such thattherehave not b8enany slgnlfrtxnl Llid dobts In the year. Investment inm9 Is more spotadlc by nalurg artd 1$ relnvested inlo the inv98tsnert pjttdio. monles aro also Invest wth the stc¢kbroker and investrn8nts themsefves realised as reSSery to rd088e funds, as required. free reserves h81d ai the of ts year {dgfinod as exCIlIng InvgstftMts a$ arB required lo generats inwme lor the Tw) and after designaied income eady mmI11ed to bildiThJ projects. £..were deemed 8deqtth al Ihe balanc8 sheat date. Th8 trustees hold a mediumryriskjbalancthd approth imiesThoN pwtfofio managed pr0fe&%icY1ty ty RBlhbcfies Stctkbrokerk The p[10 is Ing managed by Rathbones in attoftfan¢e the risk mandate given to th8m by the Trntstees and the ore no restrrctkjns ptaeed on the investrnloIoIM9S although Environmental, So¢ial & GovemarK8 OaderatIonS are telng o)nsitsred tythe Trwees. The Trust is CnIrtted to hlgh Stsndarts vlth regard to furkJr8isiro 8NIty has complied vAth all laws lating to ¢harili8s arkd fundraing. We are dear, honest and open about our a1VleS and fundrarsing requlromerts. We do not employ ary wof&sstonat fun(kalsers or use ctmmercr81 partiCiP8tor8 norWo 0all rtbeTr of the pubiic. No fuTrJr8lsing actilIeS 8fB carrfsd out on the TrLBt'$ behalf by extwnal ", rio complalrts fecetved fundraisiw aly1)eS durin9 2025. Pag8 5
Gultlng MarK>r AnHthy Trust The Trust contlnues to seek to renovate and grade the proWi8s it (p•ms. Ma1 reftrtjisthents are ncnnally as and wthen a propoty b8ftsxes vacant. Thls Is largely ba, glv6n the age of some of th6 tonants, thore is a natural reluctance. from t>olh Ihe tenant and the Tr, 10 T4Jffer or infllct major d1sfUpOD by an onfortsd Iwuse move for a period while th8 Trtork Is For thls reas, it is difficult lo loreca8t how mgny Subb LpJf8des are to b8 oyrtpleted. but the Truste6s expe there to be Iwo to thr8e each year. The Tnjst has now c£rfntsted its aim of lrnwomng energy efficiency of all properties In line with govemment reQTeMents w¥J some of the wope1t hay8 considerauy better rating than the mlnlmums requir. There Is an annual vislt all propeities. undertaken by a SLryor. From this an annual plan for day to day m8intenanc8 is drawn up lo ensur?Ihattr properties do <Jètertorate. These works may irKtLKle such significant itsms as roof, dHmney wlThlow repairs, erwgy effidenry woJects gxterml painting. Such major Fvojects are usually undertaken by ext8rnal ract(S. The Tnjst ¢ontinues 8dvely to revlew Its propty portfolio to ensure all builrfings aro useful assgts to Guiting Power. Thls moans th some woperfles arè no k¢ngèr approwiate for thir orlglnal use. such as historic bam$. have been converted lo offices and workshcp areas so that they w perform new roles, offerèmploymentq)portunltles and genorally enhance ihe life of thevillage. The MLW rec8nt Significant project vS to build one and two bedfcthed houses fcrf reftt on a 'brovmfield' sitè known as Tally Ho. the formergaragg site in Gulting Power. No ngwbuilds are eurrentFy plamed. These proFerties at Ho have provided much morg Suitabl8 wjmmodafion for dd8dy tsn8nts Ih8n thè Trusts exisllng cottages vthith invariably have sleep stairs. Tho TnleeS are ill consldering converting a remotety sited redundant stone bam into an eco-house and the grant money received from FIPL has en spèni effea some urgent remethal work on the barn hi der to maintain the integdty of thg builthng. The TnLsl is always lookJng to incre8$8 its propety Portfolio. Tha Truees have drawn up È schedule of yoperties %thich 8r8 not currenty 0%ffi8d by Trust but which would enhance the portfolio, for •xamF4e the soFe house in a terrece whith 1$ not in Trust ownership. In eXpeclOn of carrying out Ise 18roe prole¢ts. the TNst iherefore seeks to raaln a hlfv percenlage of net income Ihan wrJJld othew$6 be the Se. The Trust contin$ to we$8r¥e and rHfirnntty onhance the env5ronffni arKI the 8meniUes Sn arKI aroLmd Gulung Powgr. It ojntinues to wc¥k tt¥cwgh its substdkqry. GLtitbng MarK)r Farms LlmSted to enhance the18ndsc¥pe and extemal environmeni. The reft4shmenl and maint8nm of the wopety porrfollo. tch compSe$ well over 50% of the houses in the lIag. gnh8fW ts vlwal chwterof the be8thihJl cotsWd lendsL%re which Is GlIng Power. tkwing the year, the Trust sipport•J a number of educational tharFDes. Page 6
Manor Amenty Trt Thg Trustis Ihe holdér of100% ofthe shwe capllal ot GuIn9 Manor Fanns Limlied a famiing oynpany In¢ryrated in £Wd. of Ihe dire¢brs Is also a Trustee. The Board of Trustees Is responslble for the mryament of rlsks lae•d by th& Trust with mafters of detail bn9 Ydegated 8$ appropriate. Aformal Rlsk Regisler has been wdu¢%d. Thisseeks to IdontifyrO¥ks Trust may la. the likelihood and Irnpacf of such risks occtYTing and ylhat tsn be done lo mitigate Ihe effgctt This duMeftt 1$ revlewed and updated, ¥th6re neceSry. al Trustses. meeting. In addii¢)n. Ihe key cortrots LWI by the Tll are." - Fom)al agendas for Tnth&s' m¢etings. - Regular plannSng bLKlgeilno revlews. . Monthly accounts and monthty rolllng osh Ilow for8¢88ts. - Quarterty rep ty Rathtw ¥4tho manage tt18 Trusts InveSunenlpfo1I0. - FO1 wfftten pollcies Through Ihi8 risk MaTragefft prctoss, tho Tnthes hgve cthlned r•a80nabie essurance that the n78Jr* risks tsv8 beèn Sdequaiety m8naggd. In comm Wlh mary ottmr buslnesses of sz& and nature, uso our 8uditKS prepgre ond SUbnt reiums to Ihe tax 8Uthorities. Each Trustee has takon steps they ought to have tsken as a Twstee in order kn make theFnselves awwe of any relevant audit Information aThl establish that the Charity's atOr is aware of that InfcKmation. The Trustees confirm that there is no rgleveN Informafjon that they krth¥ of ancj ofwhich Ihty kn(w the atOr Is unaware. The annual T&PJrt Was approved by the trustees of the dHrity on _ behalf by.. onits APrl Trusloe Page 8
Gultlr¥J Manor Amenlty Trugt Statemnt of Trustees. Rewnsiblllll89 Th¢ irusteos are re¥p(msitle for preparHig tho trustees. rep(%1 lh8 )lal statsments in accordance vitth th8 United KingthTh Aecountlng Standards Iunited Klngdom Generally Accepted Attolmting Pr8d1) and 8r¢4i¢able law a1 regulations. The law applicable kn ¢hèrTtSes requires th8 trustees to prepare financiai 8t¢Mant8 for 08th finan&al year which glve a bue a1 fair vtew of tha stale of affairs of Ihe Charity of th& inwmlng resources and aPication of resources of the tharfty for that period. In prOring these finanoal s12tements. the trustees are requlred to: selod suit8bie accounltng polici8s and Ihon appty them corolstenyy: observe the methods and prindples in the Ch8riti8s SORP. make judgements ar ernateS thai 8re reasonable wbd twden¢ state vtheiher apFlic8blo accounling slwKlards have teen folkjwed. subleci lo makrf81 departures dSsdosed and ewained In the financial statements. and pTrpare the Ilnancsal $tat8ments on the 9olng concem bask* unless it is iropwwiale to presume that Ihe th8rity wlll conJnue in business. The trustees are re¥p)nsible for keeping Fryer accouniing rrdS that disdos8 With loasonable accuracy at any time the finandal position of the ch8rity and enable them to 8n5ure that 1he financial slatements comY wlh the Charities kt 2011, the aFplicabb Charilies (Acojunts and Report8} Regulations 2W8. and the provis¢ons of Iho eonstituion. The trUeeS ere 0130 re4)onsible for S8fgJuardiry the assets of the ch&lry and hence for taking reasonable steps for thg wevention and detection of fraud and other ItFegu181iile$. Approved by tho trust ofthB (tsrity on_. 1 & . and signwj on Its bgh8ff ty. Tnjstee Page 9
Guitiry h18f#xAmènty Tl Irthptsnt AlItorn, Rel to thè TnJsiee8 of (3uitirKJ Marnr ATrnlty Tnjst We have auditsd the cor6olNJat8d finand81 statements of Guiting Manor Amentty TiLtst for the yeaT erKlad 30 AprFI 2025, which comprise thg Consolldated Staiomenl of Finala1 Actitio$, Trust and Consolidated Balance Sheets, Consdldaied Cash Flow Ststement and lh8 related notes. indU1ng 8 summary of signifi(8nt acCunting pdiaes. The Qnancial reFMyting framewr)rk that has been applied In Iheir preperation is United Kingdom A¢zounling Slandards, CoMprin0 charie$ SORP- FRS102 'Th0 Flnancial Reporting Standard appllcat49 In tho UK and RepubFc of Ireland, aryl applicabb law Iunlted ngdom Generally Accepted Accounting Practice). In our ¢)pinion the flnancial statements.. glve a true and fair vl&v ol tsstate ofthe group's and th& parent ¢harity's aff8lfS as al 30 Aprll 2025 8rKI of the group's INNn9 rèsources and appl11 of reSree6, induthng its InM0 and expgndilure. for the yoar then endèd. have been properfy pr81 In a(E(¥dancg %•AttF United Krydcrfn Generally At9pd Accouniing Prxrfc•; and have been prep8red in aLyordan wrylh the requirem9nts otthe Ch8rMes Act 2011. We c£)nducknJ our audit in act4)rd£nc8 with Intem8tirmal Standwth on Audiling (UK) IISAS {UlQ) and applicabl8 law. Our resEnbIlitieS under those Slandards are further descrlted in the Auditorfs responslkn'liti8s for the audit of finala1 stst8ments section of rA r8POrt. We aro independent olthg charity in accoTdance the ethlc81 rgquiremgnts that are levant lo our Su1 of th& finan¢ial $tatem•nts in the UK. IndudiThJ the FRC'$ Ethical Standard as appr# to public Interest &nlities. andv have fulf[ld our other ethieal r8sF>onsblliti&S in accordan wth these requlrgmerts. We believg that the audll evldence w8 have obtslnwj is wjffioenl approwigte to provtdo a b8si$ forour optnlon. In auditiThJ the financial stètements. we havg cNidud&d that lh8 trusfres use of th8gSng c(¢•M basis of accounUtvJ In the preparatlon of the financial statements18 approwlate. Based on work we have p8rformed. we have not Identifi&J any matèrial urtaInlI¢S relating to events or o)nditlons that, indlvidually or colledively, may 8t $gnIfi¢8nt doJbt on the ¢har¢tys ability to continue as a going concem for a wiod ol at least Iw91ve months fn>m when th8 original finarrial statements wer8 authodsed for Issue. Our responsiblllties and tho resporubF11tt8s ofthe truste re4Ct to going cmm are d88uibed in th8 relevant sl0n9 ofthis repott The trusiges ale responsible for the other infomatlon. The Qlher infotmation ¢omprt5e5 the inf¢)miaUon induded in the trustees, report. other than th8 financial statements and ouraL1t0vsr0pOrI thfjrec. Our opinion on the financial statements d8 not cover Ihe oiher Inf(vmati(x) and. except to th8 6Xtenl 0th8twis8 expllcitly stated in report, we do not expre9s any fonn of assurance uJnclusk)n ther8cn. In corttl0n with ouraudlt ofthe finartial statemèni$. Ir r8spon%bllity is lo the other information and, in cloing $0. consider thèther the other information 1$ MateallY InnSiste¢ th Ihe financi81 st81ements or our knedge obtined in the gudil or otheFwise appears to be materially misstated. If w¢ id8ntlfy th material lnconslsteneS or apparent mat9rial MISSleMents. we are reffjllred to ¢JeEémlne whether there Is 8 mateftal misststement in tr finanaal ststements or a malerfal misstatement ofthe other infiymailon. If, ba88d on the have perfcffted. we condurje that Ire Is a materigl misststement of thvs other Infcffilation. are rgqulr8(J lo report that f&t. W6 have nothlr#J to report In regard. P8 10
Gutt1 Manor Arww Tiiist Indept Ar8, Report to ttke Trustees of Gulllng Manor Amenlty Tnjgt In tsghtol(r kntrth¢dg8 aTrJ undw81 ofth8chtyand Its envlronmsnt ¢)btsinedin ts o)urse of the audiL we have not Identified misstatsments in the Trustees, Report. We have noihino to reFOrt In respect ofthe following matters wthere lh8 Charfiles {Ats and Rep)n) Regulatio 2008 requlres us kn report to you If, in ow opiruon: 8dequ8te accwnting reoyds have not been kept. or rebjms &Y8quate for wr 8uitht h8vo not be received from tranches Th)t vi&ted by us: ¢x the fmanclal statemenls ar8 not In agrwnent Ihe acCounn9 rgcords and or certaln dlsdoswes of twstses remuneration Splfied by Eaw arfr not madé" or W8 have not re¢eivad all the inf(yrrÉion and ewanatlorts we requirg for our aud As explalned rrM)re futty in the trustees. re$ponsibllities aternent {sel out on page 9}, the trustee5 are tesFrf)nwble for the preparailon of the ffn8ncial statements and for b&rKJ satisfied tsl ttw a true arbd far vi6w, and ft)r 8tJch Intornal contsDI 88 the trustees determine is necoS$3ry to enable th8 preparation of financ4818latements thai are free from maledal misstatemenl io fraud or In preparing ts financlal Sts18, true8s are responsiL4e for asses&n9 the ehwlty's abifity to continue as a going cormn. discloslng, 8$ 8pplrable, matters related to going arnl using thg going concem basis of accounting untess the Iru5te8s ellher Intend to lidate Ihecfority or to cease oper8tion8, or have N) reallstlc altemative bLrt itr do so. oUrlee8 ara to oblain re•sonaW assur8nce ab whètherth& )Inancial Stat as a whole 8re fre6 from materi81 misstatemon( vthgther due to fraud or error, anil 10 issue an 8L•Yltorfs remth81 IrKludes our oplnlcn. Rea5c8bI8 assurance Is 8 high level of asgJranr, but Is not e gu8rantee that an a111 fX)nd1eO Sn aCrdanCe wlh ISAS (UK) wÈll always detecl a malorial misststemenl when il e$ts. Misststoments can arise from fraud or error and are conSidd m8terid rf, iThlividually or in Ihg aggregate, they could r889)nably be gxpected lo InfluerKe the economtc dedsbns of users i¥ken cn the basls of these fnendal 8tements. Th8 extent to tyjr procedwés 8re (*pable of detectFng irwularitigs. indudrq froud Is detsiled bo105Y. Page 11
Gultlng MarKAMenIty Tnist lThdependent A11th, ReFUt to the Truste8s of Guitlng MarK)r Alty Tnist ¢lJf assessment fcw9d on key laws 8rKI regulatlons ts charty has to mply 1th and areas of the financial Stslements we assessed as being more su8ceptiUe to mlsslatemenl. Thesg key laws and rewlations Indimded but were not Ilmiled to compllancf the Charitles A£t 2011, Urmled lfjngth)m Genèrally Accepted Accounting Practits arKI relevant tsx legislation. We are not r9spOnble for preventing irregulartties. Our apwoxh to d8tert irregubrltles iTrSud6d, bul was rK)t limtied to, foNowing'. • oblainlng an Imderstsnding of the Charitys policaes and procedufos and how the thgrity has CUYYJlied Ih these, Ihrough dIscUssth and sample i&sttng of controls,. ' cèiaining understsnding ol Ihetggal and gU18trJry frame%wrk ¥PFllcat4e to the thaty and how the charity Is ¢<ynp1ng wilh Ihat framtr•vork" • an under5tsrNling of the charitys $ assessment process, Induding the risk offr•Jd; . desi9nlng our 8udll procedures lo respond to our risk assessment and ' performing audil ovpr the risk of management oyenide of o)ntsDls Iuding tss4ng of jLwmal entrles and othèr &JJu$trnents for approprialoness. ev8luating the buS$ rln318 of signfficanl transacbonx ¢)Utside Ihe normal cixw88 of business and reMeYing estimatss lor bla8. Whll$t considering how our audil adthessed the detsction of Irregularities. also cx)nsider the likelihood of detecdon based on our appro. IrreganoS arisino from Iraud ?re irthèrenily more diffitsjll to detect than those tsing from efrLY. ause of inhert IlThtations of an audit. thare Is a rfsk that 11 not detect IegUlarl1[e$, induding those leadiro to a material misstatemenl in the financi81 slatsments or w<0mpliae regulalion. This risk inueases Ihe mora that c¢)nwli8nce with 8 law or rwlation 1$ removed frDm the events arid traretnS re1cted in Ihg financial ¥emen1$. as wo will be less likely to become aware of ln8tsnS of non-compliance. The rtsk is also greater regarding IfregLlariil ocrxjrrino due lo fraud Iher tsn error, as fraud involves intenli0Th31 CnCealmorrt. forgery. collugon, omlssion, or misrepr8sentation. A )lJrther deIption of ow respowblllts'es Is availpknle on the Finandal Reportrng Council's website aL' v•ww.frc.or&uklath1itorsr8sponsib¢llles. This de5ption fornis part ol our audlEoVs repotL This report is made solely lo the ts*ariVs trustees, 88 a body, In accordan wlth seclon 144 01 Ihg Charities 20118nd regufalons m&le under sectfon 154 ofthat Act. Our work ha5 been LThrtaken so that we nNght stale to the trustees ttKJge m8trers we a requwed to stste to trusteos In an a1110[5, rewrt and for no other purpose. To Ihe fullest exi8nt P8m)itled by law, we do not 8¢iWt or assume responstbillty lo anyone Other than tho tharity and its trusieps as 8 tody. for r audit WOTK for thls report, or for Oni¢m$ we have formed. M Ru88ell FCA (Senior Ststuw Authr) For and on behdf of Just Audli & Assurance Lld. Statutory Au(Itor 37 Market SqLwe Wltney Oxlordshlre OX28 6R Date.. Just Audit & Assurance Lld is eligibte for app0in1rrt as dElOr of Ihe charity by virtug of its eihJibilty for appoinlmonl as audltor ofa company undw section 1212 of the CompaThes Aci 20C6. P8ge 12
GuitiThJ Maryx AnIty Tnmt con8dlda Ststsment of Finanoal Acovltles for the Y8ar Ended 30 2025 2024 Vd(mtary DOnaOn$ 68,80 Tradlng tumoverof sthirfiary 1,331,627 1.6tXI.475 Olvidends re4ved Inte1 reeobvfjd Rentat inc(xme 21.949 40.054 974 767 1036 770 17.487 2.454,684 23,117 30,084 891.788 Other incomirvj resourc 16.911 2.562.375 Tra(ng costs of subsldi8ry Charft8blè auFWties Invgstm8nt management &tivlles 1.562.328 840,9)6 1.285.727 709,492 2,419.988 18.437 2,009.514 19,802 2474 154 (19.470) 502.493 510.223 GainsAosses on investment assets 279410 Nel income 285,089 3,053,960 Gainyjlosses on revaluation of llxed assèts tharitrfs ov 1481 n¥JvoiYMrt In IkffKlg for perfod Funds broutht fortyard at 1 Iday 2024 Funds carrled foThvard at 30 AFrfII 2025 285,(I9 3,118,960 21 67.729 969 All ofthe chaiitys actsv[b deri from WMiThJing operalJon8 during the above Ferfods. The fLmds br68kdown for 2024 is In note 20. Page 13
GuillfYJ Manor An Trust (Reglstrdtlon numtw. 1196437) Tnist and Consolld*d BalarTh Sheet 89 at 30 N)rll 2025 20 nIanble assets T8nglble assets Invastrrten 13 14 15 16,864.772 49,705,777 66.570.549 1.448,974 63,850,236 65.299.210 16.666,171 49,116.236 65.782,407 1,457.378 63,260,695 64,718.073 Stocks Debtors Cash bank in tW#J 16 17 616.667 305,037 1,166,972 2,088.676 2,661 59,596 380,967 443,224 717,619 395.316 1,339.218 2,452,153 3.180 62,563 301,570 wlthln one yaar Nei current assetsllllabllilles) 18 512,912 1.575.764 93.177 350.047 511395 1.940,758 130,683 236,630 68.146,313 65,649.257 67.723.165 64,954.703 19 Pn?vhI for fjablliOe• Nol ai8Ot6 67 729 969 57 67,444 880 84 954 7(A3 21 67 729.969 65.649.257 67 444 880 64 954 703 nan al Smements on pag8s 13 to 32 V•W8 apwoved by Ihe trustees. and aulhotised for issue on 8rxJ sl9ned thelr behalf by: Trustee Pagg 14
Guttlng Marvx Amenlty Tnjst Consolldated Cash Fkm 8tstem8nt for ts Year Ended 30 4DrfI 2025 2025 2024 Net 5h wovided by {usgd in) operatsng 8CtsvibSS 5.679 51Q.223 DeprlatIon (Profft)noss on dlspos81 oflwffjible fixed assets Deferred tsx prtivigon Finance costs Investment In¢ome 333,628 308,764 166.8Y} {83,9891 51,059 (62.0031 {53,201} 328,363 614,943 Ilnrxease) De(xease In stc*s {Increase} Decreas& In debtc(s Increase (Decrease) in ¢rerfitor5 In¢rea¥e (D} in dgfwrpd income 100.952 90.279 (227,374} {4.1541 {69.5541 {5,9621 161.094 5.745 Inierest receivable and simller incc¥ne Purchasg of tangFbl8 fixed assets Sale of tawiblo fixed assets Purthase of invgslmonts Sale of investmenls Income from dMdend8 Cash deposlls whhln lnvestrrt portfoNo 40.054 (532,229) {42,953} 137,125 {689.9401 345.694 23,117 87,322 {356,6041 227.110 21,949 1180,637} {780.35 109.551) Hlre purch88e and financ lèase credli sere Hlre purchase and finaTh18&88 repastynents 324,517 (4,4621 1182,594) (4.462) 320.055 (187.056) Net inc¥ease (dmese) in cash and ca$h equivalents Cath cash equivalents at 1 May 1.166.972 1.339,218 Pap 15
GUIONJ Paanor Arn[ty Trt Notes to CThwlkI8l Flnarwial Statements for Iho Yaar Endal 30 Aprfl 2025 1 knxmllry pclld Th8 financial statements have b6•n preKwed In a¢¢cen with AcCntIng RepMirwJ by chare$.. Ststement of Recommendgd Pr8Cti¢e 8pplic8ble prepariw thdr L¥)unts in ac0)rde wlth the Fln8n¢ial Rekyjrttng StsTrYard 8PtAlcable in the UK and Reptrt)lic of Irèland {FRS 102) leffectÈve 1 January 2019} - (Chartties SORP (FRS 102)). the Hnancaal Reporng Standard applicabte in the UK Rewi)Ilc ol Ireland (FRS 102} a1 ts Clwitses Act 2011. Guitino ManorAmenlty Trustmgets the d6finillonofa public benefil eritlty und8rFRS 102. The ac£ounts lfinanciel statements) have teen prepared the hisiorical cost convention it¢ms recowised al cost or trar6actlon v81ue unl8SS OllWI$8 ted in the rdevant note(s) to these aco)un In 8coYdaneewtth the Charities SORP IFRS 102}, comparati¥e delail is presentedagalnstthe prevlou5 Trust t. Guiting Manor Amenity Trust (charity number 2724351, of whlch the ¥ntire aalvlty was otbed on ihe creation of th8 Charitable Irworated Organisatson {CIO), Guiting Manor Pdnenity Trust {tharity numbw 1196437). The transition to CIO was èffectlve nNdrMght 30 April 2022. at vthith pdnl the activities of the old TrustiEased. The CsIderth Ih8re aro no marfal ertaInlieS about the charl$ abifity lo o)niinu8 88 a goFno ¢orJcem. DOn8d accounted fOrn rocelved. Deferred In¢ome represents amoLmts recelved for fijture periods and is reloased lo incomlng r&%¥Jrees In the riod for which, il has been r&ce5ved. Such Income is orly deferred .. - The donor sp8clfie8 that the grant or donation must only be uséd In kn 8CeOUnting wods., or -Thodonor has imposed c0ndlilonslch mustbe met beth the charity has nnditIOn entlli8m8nt. Rentsl Income is ao)yJnted ftvkt8n Itfalls due. DiiriderKJs aTr accounted forwhtn received. Tax (xedits almablE are Sho as pgrt of the divldeTrJ. Any tax re(xw8rats Is shcmn In debtors. Page 16
Gulllng Manor Amenlty Trust Notss to I Consolklabl Fknandal Statsm8nts for th8 Year 30 Aprtl 2025 AJI expenditure b re¢(yJnlÈed or9 there is 8 legal or oThstructive (iigatyon to that exponthiufg, it is probable seilement is required and the amount can be measured reliably. All ¢osts are allocated to the applicat4e 8xpenthtwe heathng trdt &ugregale similar $ts to ihal c8tegory. re costs cannot bè directy albfjbuted to particular headings tlw have b8en alJo(ted on a b8sls congsient wilh the of resourrs, w¢th central stsff cthsts alfocaled on the basis of timo spent, and deprecialion tharges allocated on tho Fwlton of the asset's use. Other Supp costs are albcatsd ba on the spreed of stsff costs. are ¢6sts incurred in alir8Ctlng voluntary Incom. the management ol Invesknents and Incurfod in trading activities that r81se knits. charlle expenditure PriseS those costs 1Thrred by the tharity in the ddlvw of its a¢trvitie$ arrfl services for Its bengfict8rl8$. li Indtyjes ljoth costs ihat Can be ellOled directy suth 8ctivitss and those costs of an indireci nature necessary to SU[V them. Siaff costs are aped to Eroparty meintenance and propty &Jmlnlsiratton WKI capiial costs on a tsme spent basis. Depra¢iaiion inuwrgd on fixed assets is forth¢ Tru5¥6 own use and 8llocatgd to elttw propwty m&nterh8nce. property admirystratioTr or governanc6 costs. Those indude the ¢o$ts attribut&le to the charitys Compliare wlth constituuonal and st8tut requlrements, Indudlng audi( sirategicffran8gement gnd lJuslees' meetings and reimbursed expenses. Grants iowards capital exp8nthttJre ere netted off agaln5t the om oftf¢e relevant asseL Grants iOW8rts revenuo expenditurè aro released tt> the sl£tem& of fironci818(#ivilies as th8 reL9ted e%pendÉlure 1$ inojrred. A de15ned n[fiJ0n plan is a pen51on plan under whl¢h fixed contributlons are pèld into ? pension furKI and the Twst has legal or cx)nstruciive obllg8tion to ppy further contrtbutions even rf lh& fund dces not hold 8Lrfficient awls to pay all emtloS the benefits relaung to empbyee sgrvl¢e in the current prior periods. ContrlbutiLYts defird contr1ttt0n Flans a recoJTMseO 8s employao bonefit exFens9 when Ihey are due. If contrlbullon payments 6xce6d th& contrtlxjtlon the for seNi¢e, the excess18 reCt4JSed 8$ 8 lffacobwablo VAT Irrecovorable VAT 1$ thargwj ?gelnst lery of resourcés expended for1th ilv•PS irarrred. Page 17
Gulllng Marw Amenty TNst Notss to ts cIdated Fknandal strtents for Year End 30 AM 2025 The charity Is C4>Idered to pa58 th& tests In Par8gr8th 1 Schedul8 6 oftht Fln8n¢6 Act 2010 and thtrefore it meets the definition of a charitable ct¥npany for UK corpDrion tsx puYpos8S. AccordIny, Ihe charity ts potendalty exemplfrL¥m ta¥ation in respect oflno)Meor1trl gains leived In categories cov8red by Chapbr 3 Part 11 of Ihe Ccwation Tax 2010 Sectlon 256 of th Taxayon of Chargeable Gwns Act 1992. to the extsni Ihat auth irwthe or galns ar• applled eX1ve to charitable wrposes. Properties induded In fixed assets are tlThe prortIeS vthich do not gen8rate an Income for ihe TnJs¢ a1 are used solely for mIniStration purposes. AFI other properties aTe Inc1jed as fixed a88et Both fixed asset propenles and investrnent properties we [n¢1led in Ihe accourts 8t ojffent maFket Depredion18 not provided on freehold properdes Ijed as fixed ass 88 residu81 VarS are tsgh 8nd lives are 10Tr3 due to regular MaIntena repairs. Dw3abon l¥ provided tsn0rfo flxed assets so as to Mite off thé cost or valuaiSon. les$ any astlmatsd resldu81 value, ovar theirexpgrted useful eeonomic lil¢ as follows.. Prcyety improvements Fendng Equpnnt and fatm machinery Office and corr¢)uter equiwi•nt Motor vehicles Twors 8nd MLIneS ovw 40 years 10% par annum on 10% to 15% Fer annum on cost IO% to 25% w annum on cc 20% per arn On$1 20% per annum oncost Grll Is the dlffwerts belween the falr value of c(yderakn p&d for an acquirad entity 8rKI the aggregate of the falr value (rfthat entys IdeNifiabie assets and liabllities. Fixed ass investrneTrts, 0th8r than prtyJramme r6lated invesknents. are ind1&d at mart(et valtje at lh& b818rK She date. Reallsed gains and losses inveSts)ts are c81culated as the ¢thfference bet¥pen salg5 prtteeds and thoir market vdue at the start of the Yr. or Ihelr SLt6equent cost. aNJ 8re chwged or (¥edited to Sts1ennt ofFinarK4al AcfvliEes in the perf1 ofdwos81. Unreallsed gains aFKI lossos represefrt the movemont Sn MarketVal durlng th& yearand ar8 crnt6d or charged to the St8tementof Financ7al Adivllies based on Ihe mwket valLP at theyear end. 1rNestrt Income is Induw in these 8c¢ounts when fecavabfe at ts balance sheet dat8. Costs incurred in the purchase arml disposal of investrnents are axounted for as inv88tfftent rnanagem activlifes. p18
GUI Marr AmthNty Tt Notes to th8 Con8011tsted Flnandal Statemants for ts Year Endod 30 Axll 2025 Stodf Is valued 8t the lovr of and net re8lisab vafue, after du• rggard for dygolete 8nd slow moving stctk& Net realls8bl8 value 18 baseo on selllng plce less antiripated sts to ¢orW&tion and selling costs. Trade debtors are amounts custo for merchandlse sold or servlw wfomied In tr Trade debtors ara recogni$ed Initial at the transaL%ton prf. Try are subsequenly measured at amortised cost ustng the effective interest m91, less provÈslon for imwnnent. A provision for the impairment is blIShed when Ihere is cd¥o¢tive evidence that the Trust not be able lo coifect 8EI amounts dLP cOrding to the original terms of tha 18cav)1o& Cash and cash equivalents ¢oryise cash on hand and ¢all deposits. end other $h¢rt4erm hlghly liqiBd invesThts that are readily cs)nvenlble to a known sm¢x¥rt of eash and arg wbierA to an In4niffcant risk of chang9 ID value, Trade ¢xed¢tors aro obligallor to pay foi gts)d$ or seMe88 that have teen acqured in the orthnary course of business from supF4iors. ACcots paYae are d8ssified as cuffert liatillues If ttity do rKJl have an uncondltlonal rtghL at the end of tthg reporttng riod, lo defer Settlement of the u•Yilcf for at least Iwelve monihs after th8 reponing d8te. If there is 8n uno)nditional Fight to dofor setd8menl lor8t le8St tPAlve m¢th5 after ropxtiThJ dats. IW are wesenied as n¢m4wrent Ilab'ltie5. Tr&Jè creditors are reCUJnis initily atts trans8Ctlon price aTrJ 8ubsewgnty measured el amortisèd cost usiThJ the efféctive interest m8ttrDJ. Unrèstricied Éncome fd$ a gen8rd fvrth that are available for use at the trustees. olsceiion in fUrthWar of Ihg obie¢lives of the ch8rfty. Page 19
GulllTrJ MaTr)r Amenity Tntst Notes to FIMTKlal 8tstements for the Yr Endaj 30 WII 2025 Guiting Mar Fam)s Limited is a owned bSIdlary ccffip8w incorporatsd kn the UK ith an issued Capi of£650. Th& principal acltvlty of the ¢omp8ny Is farmityJ. Audited aco)unts have been filed wilh th8 R8g1sr of cOmpIeS 8nd tsve been cortsol1ded with those of Guiting MaEN)rAmenity Trust in the group Coints presented here. The trading actiwlies of trus subdi8ry 8re summarlsed below.. 2025 Tumover Cost ofsale8 1.219,612 565 853 653.759 1,Z25,102 112015 (459,328} 24.714 1.466.853 AlFUSIratsYe expertses Olhgr opgrafjng income 1,104,511 1,051.963 Other interest rernivable and shnilar Income Interest payable and stmilar charges 186,170 12,275 Tax on profit on ordinary actrvities Reldn•J wofitftythe > 409 465 206 175 Group 2024 Donatio Grants, Inc41Th3 capltal grants GO¥ewnt grants 68,800 68,800 Pag9 20
GuftlrKJ Manor Amenlty Trust Noies to ConsolKtst8d FinaThSal Sialen for th8 Year ErKl&l 30 Apll W25 4 Rortal Ineo TnAt Commercyal 81,436 81.436 121.129 885,739 81425 63.425 121,128 820,708 6.487 RedentIal Garages Sundry 885,739 6,348 820,708 6.487 1,095 896 891788 1012916 Net inLy)ming iesour(xs ofthe gro1 before gains 8nd10sges is ststed after thargTr)ty((¥edh5ng): 2024 $05,624 333.628 157.968 8,783 491,293 308.754 (66,854) 123QO 1,600 139,755 4,903 1625) 4.850 1.600 Oepredation oftanglble assets (Profit)Aos8 on Ifisposal of tsngible assets Autht fees Audiiors remuneratlon for nOn•rtVlk 11.400 Pagg 21
GultlryJ Manor Anrty Trust Noies to th8 Consc4ldat1 FlnarKI81 Ststements forthe Year En 30 April 2025 225 Vvages and sa18ri9S Employers NIC Stsff pgn&ons Ufe assurance St8ff ITaining hIttural fees Motor and travel Notional mt lor slaff proF4rties Rates Llghl. heat 8nd po**r Ropairs ano malnten8n¢e 114,217 6,978 5,025 230 1,071 8.209 7,183 18,000 1,513 5.089 33.780 462,997 54,191 3,385 5,194 1.001 114.217 6.978 5.025 230 1,071 8,209 7.183 18,IXIO 1,513 5,089 33.780 462.997 54,191 3,385 5,194 1,001 95,198 7.052 4,600 95.198 7.052 4,600 796 8,455 3,892 3,923 18.000 4,962 8,252 22.118 356,403 64,794 3.412 4455 3.892 3,923 18,000 4,962 8.252 22,118 356,403 64.794 3,412 1,396 1,032 Irrecover8ble VAT Dq>redaiion ol plani and machlnery Depreryation of moior vehicks Telephono and fax 1,032 728,063 728,063 604285 604.285 Wages and salatfj8S Emtloyws NIC Staff pensions Lifg asslxance 28,481 1,556 1,419 62 1.623 3.122 28,481 1,556 1.419 62 1,623 3,122 46 29,024 1,$72 1,452 61 2.258 3.9 29.024 1.s72 1.452 61 2,258 3,990 Light, he81 and POV• clearn9 Ellll 221 24,312 8,608 96 958 270 28,786 3,599 221 24.312 8.608 Insurart6 Irr8¢over8bb VAT Depreciaiion of fixbJes and fittings Telephone Webs¢t6 Le1 and wofessional fees Provislon fcf bpAJ debls 28,065 7.936 204 995 28,065 7,936 958 270 28.786 3.599 30,612 30,612 8.538 112.843 112,843 105,207 105,207 Toial o)sts of charitable actlvlties Page 22
Guit1 Manor Amenlty Tntst Notes to the Consolldated Flnanclal Statements for the Y8ar Entsj 30 WI 2025 Net Irwmlng resources ol the group before galns and Ic6ses Is ststÈd after charg#1{credi). lknip Gr(xp Invostmont management fo0S 16,756 16,756 14,295 14,295 2025 Audit ofthe financlai Statements Other fe8s 10 8uth.tors Legal and professlonal fees Trustees indomnity insuraneè Bookke8¢4ng Rates Bank chgruos 11,400 1.61K) 3,900 12300 1,600 547 2,394 2,099 1.600 517 2,394 2,099 2,504 1183 429 78 196 47 429 78 114> 4(M) 70 {14) Trod8 subsuiptions Deprecialion on furri 47 70 18.437 10,937 19,802 12.352 Tr1 Grants payable Goods puthased for recharge Donations to Guiting Martr)r Numry SchcKrf Limlt&J DOnatiOr to GlIng Power Pl8ygroLP (Profit)Aos6 on rflswsal tangibl8 flxtd ass8ts for chadiy's own u$8 Charitable donations Sundry exwses Other Interast paya¢ 14.255 14,25S 12.755 12,755 166.854) 13,212 5224 {625) 13.212 5,224 16,104 5,272 98 35,729 16,104 5,272 98 35.729 {35,e63) 30,566 Paga 23
GuftlrKJ Manor Am• Trust NO to thB cOnlIded Flnandal Ststements for th8 Year End1 30 4wll 2025 108tsff The average number of pwsons employ&J by the group (iThJudlng dlr&tors) durlrtrj the yw, 8nalysed by category was as forrows: 2025 bsKliary Ftrcpety maintenan Propeny admintsvation Capitsllsed 10 10 15 14 The 011 costs ofthese per6¢X vme as foll0v. 2025 Tr• costs ofwbskkny W>3es and salaries Swal security (sts Other peiOn costs (aro 29),949 26.874 29.833 347,656 290.845 28,763 3Z130 351.538 Wages and salafie5 Soual secunty costs Ottw pension C$ 114.217 7.208 114,217 7,208 95,198 7,848 95.198 7.848 126.450 126.450 107,646 107.646 Wages and sa*8ries Swal $urity Costs 0th8r PerOn costs 28,481 1,618 1.419 31.518 28,481 1,618 29.024 1,633 29,024 1.633 31,518 32,109 32,109 Waggs and sakrles &Kial sjrIty msts Otrr costs Conwibutions to the employee perrion schemes for the year totalled £36,27712024- £38,182). Oiher CA)Sts indudes coundl lax. waterand stsff life assjtsnts. No employee receivgd emolumgrts of mL¥g Itn £60,000 dun9 the year Page 24
Guftlw Manor Amenlty Tn19t Notes kn thg ConwfKtsted FInarKal Statements for the Year End 30 Aprfl 2025 No trustees, any persons ¢onwpd vthh them, have recdv•d any remLmeraticn fr ch8rhy durlng the year. 12 T•atton The charity is 8 i8gstér eharity and Is therèfoTe exempt from tsxation. Subject to capital adequacy th8 intention is thai any taxable profil artsng In Ihg trnding (x)mpany w511 bé c0vented tc¥ th8 Tw 13 Intsnlbl8llx¢d a89ets At 1 May 2024 and 30 P4Kil 2025 (122.3961 At 1 May 2024 and 30 Apnl 21Y25 (122,396) At 30 Awil 2025 At 30 Aprfl 2024 The nagallve gooJ4YEll arose on the purthase of th& subsdkary, l)JitEng Manor Farm$ Limited. The negative goothMII wa$ written off to the statemont of financial acliviJes over Ihe period in knich itwes utllised. In the op1ron of the Iee$. negative goo(hMIi was ulilised ov8r four yea Page 25
00
21. Zuw¥ zZ%
Gulth¥J Manor Amenty Trust Not05 to the con9)ll Flnandal StateMts for the Year Endèa 30 )1 2025 Laa At 1 May 2024 Rev81uaiaons 1,733,826 AdditioThs 13,357) Clsposals 216,998 Transferred (to)Ilmm fixed assets (227.110) Movement In cash held on investr)wnl 180 637 At 30 AprH 2tr25 59 85.000 47.297.351 49,116.236 282.767 279,410 139,606 356.604 1227.1101 59 85,oIXI 47 719 724 49.705,777 At 30 AprTI 2025 At 30 Awil 2Q24 1900 994 1.733.&26 59 85 ODO 47 719 724 49,705 777 59 85000 47.297,351 49116236 Trwt 49,705,777 Investmentd by subskAary cx>mpary Inv8stmert in subsidiary comp Propty improveMts by subgdiary Lpmpany Investment prop•- Guiting Manor Farms LAd 159) 43,048 101,470 14,000,000 63,850 236 Llsied Investments are at their mid-m8rket value atihe balance sheei Lte. No inth'vidual 5nvestrnenL8 comprise over 5% ofihe valuo of lh8 Portfoljo. The Ilbrary was profésslonally vdued by Tayler Fletdw, Chartered SuNeyors, in April 2017 and trs valu8 has been Indu¢knJ in ts w4Jnts. InveStht properths Ihat are no longer used 10 pner8te an irtcon7e bul are now used by th& Trust fc elther propety M8int9nan, staff acCM(latiOn or 8dminisbBlion purtx)ses have trferr8d fixed assets,. no s(K propety VRS trardwred this yBar. Similaty, prop¢rtigs ltst aro longer r¢qulred for adminiatfve purpos6s tsjl wheo Inc>)m n b& genthed are tsnsferred in the othor direcon', no such prortieS were transfened Ihls Page 28
Guftlng MarhyAmer* Tfust Notes to Ihe Con&)11(kted Fknandal Statsmgrt8 forthe Ygar Endal 30 Ayll 2025 Details of ihe inveslments in wt4ch the charlty h9 20% or more ot the nominal valu8 ofany class of share capllal are as follows.. Proprrflkn ofvollTrJ Guiting Marw Fam LinNtsd Guiting Manor Fam$ Llmlted England and Wales Ordlnwy £1 100% 100% that 0ftsMj Ewand and OrdiThary'A' 100% that of farming SLthldarl•s The shares in GEllting Manor FamB arè ¥ts1gd at cost. A5 the cc¥rpany is a private one there Is markel for the shares. In lh8 cginion of the Trustees the value r8llected In thè acLwts is the maximum that COLdd be realised on Ihelr dlsFosal. 16 IrNontOrnB 2025 Invenlorfes 616.667 2,661 717,619 3.180 17 Dlbt QroL4V Trad& debtors Due from group undertakir Othw debtors Other taxes Prepayments 128,290 332.753 132,841 862 43.044 15.690 862 41¢)44 11049 8.325 30.657 12,049 8.325 30,657 305.037 59.596 395.316 62.563 Page 29
GuitiThJ Manor Amenlty Trust Notes to the Consolld8ted Flnancid Stat8n%ts for the Year Endgj 30 2025 Group Obllgauons under hire purd)a50 contreci Trade creditors Corp(Yation tax Due to mjp underlthir#Js creditors SLMial security 8Th1 other tax8$ 319.675 144,928 86,620 262,857 63,788 94,662 1,848 6.999 26,022 13,440 512,912 511 105.380 38,423 3.557 12,392 3,345 15,072 17.604 130,683 Ronts paid In advanc¢ deferred incorrn 93,177 511,395 2024 Gro Group Obilgations uThJer hlre purthase (tract 87,0 Trt At 1 May 2024 Doferred w FwNlsion charged to the woflt and loss accwnt 278,285 51,059 At 30 April 2025 Page 30
Manor Tntst Not8S to tha C(S011datsl FIrd81 Statements fDr Ihe Year Endgj 30 1 2025 21 Tdal fixMIs At 1 May 2024 30 2025 At l May %)24 67,444,880 64,954,703 Nei in(knilng rescMJrces beth gaIrosses) RlISed gainslllosses) lyt sale of quoted Irwestr Rev8lu8tth of fixed essets Revaluation of investments held as fed assots 5,679 279,410 415,144 279,410 At 30 Aprfl 2025 67.729,969 65.649.257 The unrestricled lund3 are represwK¢d by Ihe total assets of Ihe Trust 2024 Tangible fixed assets Faxed as1 Investments Cwrent assets Cwrent li8bHities Credit(Ks falling due outsld& one yaar Provisions for ebilItt8S 16,864,772 49,705,777 2,088,676 {512.912> 187.000) {329,344) 16,666.171 49,116236 2,451153 1511,395) {278,285) T¢)tal net 8888ts 67,729,969 67,444,880 The totsl amount conlracted ft* but not Fwovided in the firondal st8tsments w8s £. 12024- £125.662). Pago 31
Gulttng M8ntxAmenlty Tn Nolas to ts Con8011dated Flnand81 Statair for tho Y8ar Ended 30 April 2025 The Trustees havé joint (#)ntrol of the TrusL During the year chatity mad& following related paty trC00n$. MMFe8 Um5tod IThe Trust is related to GUThJ Manor Fann$ Limited and the estat• ol Mr E R Co(tsanel Durlng lh6 year. the Trust reIVed £152,55Y (2024- £151,432) thugh renlal inctsn8 and rectsrges, aThJ £1W,000 (2024- £NILI gift aid (kjnation frryn Gulting MarKJr Fanms Limited. At ts balance sheet d8te. thè amount due to Guiting Manor Farms Umit&J wa8 £ML {224- £156). S3 Lknfifjd (One Of1 Trustees 1$ a threctrK of S3 Deslan Limited.) £14.611 (2024- £8,291) was paid duriNJ th8 ar archIteIral fees for wopertie& Ai th6 balance shw date. th8 am¢xJni due ionrom S3 Design LimId was £NIL12024- £NILI. I fees wgre negotiated at ami's Wlh. Balances owlThJ to ralated parties 81 the ond of the yw are indwjed in thè trad8 dItorS figwe. (On8 ollhe Twstees Is 8 p•rbwr at Lothders Solkltcrfs LLP) £3,463 {2024- £11.0271 was paid during the year for legal fees. At the balance sheel date, the am(yJnt duè tcthm Loaders Solidtors LLP £NIL (2024- £NILI. Balances OWTng to related Wdrties * the eThJ ofthe yw are irduded in the trade credtiors figur8. Page 32