Docusign Envelope ID: CD06F888-DB2E-4CC7-B791-77ED5CBAD169 

**REGISTERED COMPANY NUMBER: CE029417 (England and Wales) REGISTERED CHARITY NUMBER: 1199300** 

## **REPORT OF THE TRUSTEES AND** 

**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024** 

**FOR** 

**TIR NATUR** 

LLŶR JAMES _Cyfrifwyr Ardystiedig Siartredig     Chartered Certified Accountants Archwilwyr Cofrestredig            Registered Auditors_ 



Docusign Envelope ID: CD06F888-DB2E-4CC7-B791-77ED5CBAD169 

## **TIR NATUR** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024** 

||**Page**|
|---|---|
|**Report of the Trustees**|1|
|**Statement of Financial Activities**|2|
|**Balance Sheet**|3 to  4|
|**Notes to the Financial Statements**|5 to  9|
|**Detailed Statement of Financial Activities**|10 to  11|





Docusign Envelope ID: CD06F888-DB2E-4CC7-B791-77ED5CBAD169 

## **TIR NATUR** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2024** 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th June 2024. 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 Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **FUTURE PLANS** 

Tir Natur's objective is to buy land. An opportunity to buy land is now available and Tir Natur is actively fundraising for this purchase in 24/25 and seeking support. At October 2024 Tir Natur has £200,000 pledged from donors. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

**Registered Company number** CE029417 (England and Wales) 

## **Registered Charity number** 

1199300 

## **Registered office** 

## **Trustees** 

Tasha Reilly Tom Roberts Sian Williams (resigned 6.9.24) Richard Wheat James Hitchcock (appointed 26.9.24) Tim Birch (appointed 27.7.24) Sara Weale (appointed 18.6.24) 

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 

29-10-2024 

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 


.................................................................... Tasha Reilly - Trustee 

Page 1 



Docusign Envelope ID: CD06F888-DB2E-4CC7-B791-77ED5CBAD169 

## **TIR NATUR** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2024** 

||||||PERIOD|
|---|---|---|---|---|---|
||||||17.6.22|
||||YEAR|ENDED|TO|
|||||30.6.24|30.6.23|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|funds|funds|
||Notes|£|£|£|£|
|**INCOME AND ENDOWMENTS**|**FROM**|||||
|Donations and legacies||11,694|-|11,694|2,734|
|**Charitable activities**||||||
|Grant||-|-|-|2,500|
|Other trading activities|2|1,050|-|1,050|1,905|
|Investment income|3|11|-|11|4|
|**Total**||12,755|-|12,755|7,143|
|**EXPENDITURE ON**||||||
|Raising funds||121|-|121|132|
|Other||5,981|-|5,981|4,013|
|**Total**||6,102|-|6,102|4,145|
|**NET INCOME**||6,653|-|6,653|2,998|
|**RECONCILIATION OF FUNDS**||||||
|Total funds brought forward||2,998|-|2,998|-|
|**TOTAL FUNDS CARRIED FORWARD**||9,651|-|9,651|2,998|



The notes form part of these financial statements 

Page 2 



Docusign Envelope ID: CD06F888-DB2E-4CC7-B791-77ED5CBAD169 

## **TIR NATUR** 

## **BALANCE SHEET 30TH JUNE 2024** 

|Unrestricted<br>Restricted<br>fund<br>fund<br>Notes<br>£<br>£<br>**CURRENT ASSETS**<br>Cash at bank<br>10,371<br>-<br>**CREDITORS**<br>Amounts falling due within one year<br>6<br>(720)<br>-<br>**NET CURRENT ASSETS**<br>9,651<br>-<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>9,651<br>-<br>**NET ASSETS**<br>9,651<br>-<br>**FUNDS**<br>7<br>Unrestricted funds<br>**TOTAL FUNDS**|2024<br>Total<br>funds<br>£<br>10,371<br>(720)<br>9,651<br>9,651<br>9,651<br>9,651<br>9,651|2023<br>Total<br>funds<br>£<br>3,718<br>(720)<br>2,998<br>2,998<br>2,998<br>2,998<br>2,998|
|---|---|---|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024. 

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

The notes form part of these financial statements 

Page 3 



Docusign Envelope ID: CD06F888-DB2E-4CC7-B791-77ED5CBAD169 

## **TIR NATUR** 

## **BALANCE SHEET - continued 30TH JUNE 2024** 

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on 29-10-2024 ............................................. and were signed on its behalf by: 

............................................. Tasha Reilly - Trustee 

............................................. Sara Weale - Trustee 

The notes form part of these financial statements 

Page 4 



Docusign Envelope ID: CD06F888-DB2E-4CC7-B791-77ED5CBAD169 

## **TIR NATUR** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

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. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Going concern** 

The accounts have been prepared on the assumption that the charity is able to carry on operating as a going concern, which the trustees consider appropriate. 

Page 5 



Docusign Envelope ID: CD06F888-DB2E-4CC7-B791-77ED5CBAD169 

## **TIR NATUR** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2024** 

## **2. OTHER TRADING ACTIVITIES** 

|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
|||PERIOD|
|||17.6.22|
||YEAR ENDED|TO|
||30.6.24|30.6.23|
||£|£|
|Fundraising events|1,050|1,905|
|**INVESTMENT INCOME**|||
|||PERIOD|
|||17.6.22|
||YEAR ENDED|TO|
||30.6.24|30.6.23|
||£|£|
|Deposit account interest|11|4|



## **3. INVESTMENT INCOME** 

## **4. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 30th June 2024 nor for the period ended 30th June 2023. 

## **Trustees' expenses** 

There were no  trustees' expenses paid for the year ended 30th June 2024 nor for the period ended 30th June 2023. 

|**5.**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>Unrestricted<br>Restricted<br>fund<br>fund<br>£<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2,734<br>-<br>**Charitable activities**<br>Grant<br>-<br>2,500<br>Other trading activities<br>1,905<br>-<br>Investment income<br>4<br>-<br>**Total**<br>4,643<br>2,500<br>**EXPENDITURE ON**<br>Raising funds<br>132<br>-|Total<br>funds<br>£<br>2,734<br>2,500<br>1,905<br>4<br>7,143<br>132|
|---|---|



Page 6 



Docusign Envelope ID: CD06F888-DB2E-4CC7-B791-77ED5CBAD169 

## **TIR NATUR** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2024** 

|**5.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||fund|fund|funds|
|||£|£|£|
||Other|1,513|2,500|4,013|
||**Total**|1,645|2,500|4,145|
||**NET INCOME**|2,998|-|2,998|
||**TOTAL FUNDS CARRIED FORWARD**|2,998|-|2,998|
|**6.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||2024|2023|
||||£|£|
||Other creditors||720|720|
|**7.**|**MOVEMENT IN FUNDS**||||
||||Net||
||||movement||
|||At 1.7.23|in funds|At 30.6.24|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|2,998|6,653|9,651|
||**TOTAL FUNDS**|2,998|6,653|9,651|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|12,755|(6,102)|6,653|
||**TOTAL FUNDS**|12,755|(6,102)|6,653|



Page 7 



Docusign Envelope ID: CD06F888-DB2E-4CC7-B791-77ED5CBAD169 

## **TIR NATUR** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2024** 

## **7. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

|||Net||
|---|---|---|---|
|||movement||
|||in funds|At 30.6.23|
|||£|£|
|**Unrestricted funds**||||
|General fund||2,998|2,998|
|**TOTAL FUNDS**||2,998|2,998|
|Comparative net movement in funds, included in the above are as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|4,643|(1,645)|2,998|
|**Restricted funds**||||
|Tir Natur Interactive Ecosystems Project|2,500|(2,500)|-|
|**TOTAL FUNDS**|7,143|(4,145)|2,998|



The Restricted Fund includes income that was received for the purpose of creating a website for the charity. 

Page 8 



Docusign Envelope ID: CD06F888-DB2E-4CC7-B791-77ED5CBAD169 

## **TIR NATUR** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2024** 

## **8. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 30th June 2024. 

Page 9 



Docusign Envelope ID: CD06F888-DB2E-4CC7-B791-77ED5CBAD169 

## **TIR NATUR** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2024** 

|**FOR THE YEAR ENDED 30TH JUNE 2024**|||
|---|---|---|
|||PERIOD|
|||2022|
||YEAR ENDED|TO|
||30.6.24|30.6.23|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|11,694|2,734|
|**Other trading activities**|||
|Fundraising events|1,050|1,905|
|**Investment income**|||
|Deposit account interest|11|4|
|**Charitable activities**|||
|Grants|-|2,500|
|**Total incoming resources**|12,755|7,143|
|**EXPENDITURE**|||
|**Support costs**|||
|**Management**|||
|Advertising|3,681|16|
|Computer costs|392|-|
||4,073|16|
|**Finance**|||
|Bank charges|60|55|
|Accountancy|720|720|
||780|775|
|**Information technology**|||
|Sundries|131|21|
|Website Costs|216|3,102|
||347|3,123|



This page does not form part of the statutory financial statements 

Page 10 



Docusign Envelope ID: CD06F888-DB2E-4CC7-B791-77ED5CBAD169 

## **TIR NATUR** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2024** 

|**FOR THE YEAR ENDED 30TH JUNE 2024**|||
|---|---|---|
|||PERIOD|
|||2022|
||YEAR ENDED|TO|
||30.6.24|30.6.23|
||£|£|
|**Information technology**|||
|**Other**|||
|Subscriptions|902|231|
|Total resources expended|6,102|4,145|
|**Net income**|6,653|2,998|



This page does not form part of the statutory financial statements 

Page 11