Wishanger Wellness (a Charitable Incorporated Organisation) Report and Accounts 30 April 2025
Wishanger Wellness Contents Pago REFERENCE AND ADMINISTRATIVE DETAILS TRUSTEES, ANNUAL REPORT INDEPENDENT EXAMINER'S REPORT STATEMENT OF FINANCIAL ACTIVITIES 10 BALANCE SHEET 11 NOTES TO THE FINANCIAL STATEMENTS 12-16 Registered charity no: 1208834
Wishanger Wellness Charitsble Incorporated Organisation Report of the Trustees year ended 30 April 2025 Charlty Informatlon 30 Aprll 2026 Registered charity name Wishanger Wellness CIO Charity Commi5slon registration date 26 June 2024 Trustees and members of the Trustee Board 30 Aprll 2025 David Wenman (Chair) appointed for 4 years from 26 June 2024 Elizabeth (Llz) Wenman appointed for 2 years from 26 June 2024 Kathryn (Kate) Freeman appointed for 3 year3 from 26 June 2024 Ind8pendent examlner Knox Cropper LLP Bankers Lloyd8 Bank PLC Registered Offlce and principal address Well House, Wishanger Lane, Churt, Farnham. Surrey, GU10 2QJ Reglstered charlty number Contact and further Informatlon '.Ilwi info@wishangerwellness.org Registered charity no: 1208834
Trustees Annual Re The trustees are pleased to present their annual trustees 'report together with the financial statements of the charity for the year ending 30 April 2025 made in accordance with its Constttution and applicable law. Structure, Governance and Management Wishan9er Wellness is a Charitable Incorporated Organisation - Foundation Model whereby the only voting members are the charity trustees. We have adopted the Charity Commission's Model Constitution as the governing document to ensure we comply with applicable law, including the Charities Act 2011 (the 2011 Act) and the General Regulations, and reflect recommended best practice. Wishanger Wellness has a Truste• Board who are also the members of the charity and have no liability to contribute to Its asset8 and no personal responsibility for settllng Its debts and liabilitie8. The number of trustèes shall not be less than three and not more than seven in number. Apart from the first charity trust8e8, every trustee must be appointed for a term of Ihree years by a resolulion passed at a properly convened meeting of the charity tru8tee8. The trustees glve theSr time freely and without remuneratlon and are accountable for the conduct of the organlsatlon. The trusteés meet not les8 than once each quarter to deal with the admini8tr8tion of the charlty and to review the strategic v18ion, financlal accountability and risk management. Durlng thls first financial year the tru8tee8 met regularly and also undertook day to day operational management of the charlty. In its first year of operation the tru8tee8 conducteo a review of the major rlsks to which the charity is exposed and considered the syslems, policies and procedures that need to be put in place to mitigate the major risks to which the charity might be exposed to. The development of these systems, policies and procedures have been aligned to the buslness plan to ensure the Consistent quality of the delivery of all operational a8pects of the charity and to ensure they meet the needs of the charity. Aims and Objectives Our charity's purpose8 as set out in the objects contained in the CIO Foundation Constitution are to promote and protoct the physlcal and m•ntal health among peoplo residing In South East England through providing: ' Empha8i$ added for purpo883 of this annual report Registered charity no: 1208834
Opportunities to access open spaces or facilities for programmeslactivities that support good mental and physical health Includlng acce88 to the natural environment, nature basod actlvltles, l•arnlng, physlcal and outdoor actlvltles and recreatlon- Such other ways as the trustees may determine. Activity, achievements and perfonnance Durlng the first year of incorporation the charity was gifted the 60 acre site Tara's Farm, Fren5ham. Surrey which enabl•d it to have open space to meet its charitable oblectives and began providing ecotherapy to the community. In summary.. Alm8: Upon Incorporatlon In June 2024 the trustee8 met to review aims, objectives and actlvltles lor the flrst year to be aligned to the stated purposes of the charity. In considerlng alms and objectlves and In plannlng our future a¢tlvltle8 the trustees are allgned to the guidance contalned In the Charity Comm138ion's general guidance on public beneflt. ObJ•ctlve8'. the trustees set an objectlv6 to deliver ecotherapy in thelr fi'rst year of Operation. Glft8lfundralslng: The charity was offered the gift of 60 acres of land in Surrey. a mlx of pasture and woodland (Tara's Fam) on the condition that the land would be managed in a sustainable, environmentally friendly manner. The trustees resolved to accept the gift of Tara's Farm and accepted the condition to manage the land in a sustainable, envlronmentally friendly manner. The trustees further resolved there should be an ethos that Tara'8 Farm be °open to all. but that the site itself should not be open access to the public at large. The trustees accepted a donatlon of £10.000 toward8 Infrastructure costs. Registered charity no: 1208834
Actlvltle8: The charity resolved to support Change of Scene charity to extent reasonably practicable; such charity was due to become homeless in Summer 2026 unless an alternative site for provision of its services was found. Change of Scene charity specialises in providing outdoor learning opportunities for vulnerable young people (aged 7-25) from Surrey and Harnpshire who struggle in a traditional school environment. A long-term lease was agreed in principle with Change of Scene to enable them to seek planning permission to establish their new animal-assisted learning base at Tara's Farm. On an ongoing basis the tru8t8es con8ider how planned activities will contribute to the aims and objectives they have set Achlevements.. Ownership of Tara'$ Farm was transferred to Wishanger Wellne88 on 28 March 2025. A long-term lease was agreed in principle with Change of Scene to enable Change of Scene to seek planning permission to establish thelr new animal-assisted learning base at Tara's Farm by summer 2026. A planning consultant was engaged and an application for pre-application advice submitted In respeGt of the Change of Scene relocation and the Wi8hanger Wellne88 requirernents for the rest of the Tara's Farm site. In the period 26 March 2025 - 30 Aprll 2025 the 8urrow held Ilve event8 attended by 84 people in total. Further details can be found on the Burrow'8 social medla but amongst other things these event8 aimed to beneflt attendees by.. • reducing soclal isolation and Strengthening community conneclion, providSng communlty-basèd rnental health support and offerlng accesslble, outdoor physical activity that supports mental health and emotional resilience. and Increasing access to nature-based wellbeing activities In the first flnancial period the trustees contacted or had meetlngs wlth a number of potential partners for delivering and supporting the charity objectives including: Surr8y Wildlife Trust, Surrey Hills Society. local and national soclal and therapeutic horticulture charities, local schoo15 and GPS practices. Registered charity no: 1208834
The charity also engaged with other bodies r81ating to the day to day management of Tara's Farm such as insurers. and woodland maintenance requlrements. All our charitable actlvities focus on providing access to open space to improve physical and mental health. Plans for the future Our charity's purpose is to promote and protect physical and mental health by providing opportunities to access open spaces and harness the healing power of the natural environment (ecotherapy). We are therefore utilising our land asset, Tara's Farm, to enable those who would benefit most from being in the farm's unique location, while also ensuring the habitat and environment are protected for generations to come. Th8 farm offers numerous community opportunities, as its land use is roughly equally divided between pasture and forestry. In first instance, and for at least the next financial year, the charlty wlll act as an 'umbrella 'organisation to host, at Tara's Farm, other gfOUPS whose ethos or purpose aligns with our charitable aims. The charlty will ensure Its offer Is made available to specific groups that complement each other, with a strong link to the agricultural and forestry opportunities that Tara's Farm provides. The future plan form8 two intrSnslcally Ilnked parts SU8talnable ecotherapy and habitat enhancement. Further detalls are gat out on our website. Public Benefit The trustees have regard to the Charfty Commlsslon's guidance on reportlng how the charity provid88 'public benefit,, and In particular to the requirements of the Charitie8 Act 2011 to have due regard to the publlc benefit guidance publlshed by the Charity Commission. This report is a summary of the main actlvities undertaken by the charlty in carrying out its charitable purposes for the benefit of the public in South East England. The charity carries out a range of activities in pursuance of its charitable aims. The Trustee8 consider that these aclNities, summarised above. provide benefit both to those who direclly receive services, and the wider community. These activities are principally related to the provision of access to open spaces to harness the healing power of the natural env5ronment {ecoth8rapy) to promote and protect physical and mental health. Reg13tered charity no: 1208834
Financial summary The financial statements attached to this annual report have been prepared in accordance with the accounting policies set out in the attached and comply with the charity's constitution, applicable laws. accounting standards (United Kingdom Generally Accepted Accounting Practice) and 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 Unlted Kingdom and Republic of Ireland (FRS 102). Thls report was approved by the Board of Trustees on 23 February 2026 and signed on their behalf. Financial Review Total income amounted to £410.000 of which £400.OCKI was recorded a8 a donation in kind of land. Operating expenses amountod to £1,980. Legal fees re: registratlon with the Charlty Commission and with HMRC were incurred by the Trustees. After meeting the operats'ng expen888. the activities of the period resulted In an operating surplus of £408,020. The net assets shown kn the balance sheet as at 30 April 2025 amounted to £408,020. Net assets comprised the investment land (at the petiod-ènd market value) of £ 400.000 and net current assets. mostly cash, of £8.020. Contingent liabilities As no binding obligation existed at 30 April 2025. the amounts are not recognlsed as a liabilty In these financial statements. Related Party Transactions During the period. the Charity recelved aggregate donations of land from the trustees of £400,OCKI. The plots ofland were transferred on 24 March 2025 to the Charity from Durlay Registered charity no: 1208834
Management Inc, a registered wmpany incorporated in the British Virgin Islands. a company controlled by the Trustee David Wenman. The Trustees also incurred on their own behalf legal fees relating to the registration with the Charity Commission. The trustees have also donated services lo the Charity such as IT. photocopying and stationery for which no charge has been made and no value is ascribed. Fixed Assets The Charity's assets are held in land and woodland on Reeds Road. Frensham, with a value of £400,000 as detennined by Clarke Gamrnn RICS. Reserves policy The funds provided by the trustees are unrestricted funds from which grants can be awarded and donations made. for the public benefit as the trusiees in their absolute discretion think fit. In additlon, the Charrty h88 received a restricted donation from Roger Steare Consulting Limited for Infrastructure Purposes. This remained unspent at the period end. The total funds of the charlty a8 at 30 April 2025 stood at £408,020. Having règard to the risks to whlch the Charity Is exposed, the tru8tee8 have conduded that reserves of £2,500 should be held. It Is thelr intention Ihat the remainder of the charity's fund$ wlll be applied In making grants 88 Sultable candklates for support are identified. Statement of Trustees, responsibilities The Trustees are responsib for preparing the Annual Report ofthe Trustees and the financlal statements in accordance with applicable law and regulations and United Kingdom Accounting Standards (Unlted Kingdom Generally Accepted Accounts'ng Practice). The law applicable to charities in England and Wale¥ require8 the Trustees to prepare financial statements foreach financial yearwhich give a true and fairview of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year. In preparing th&se financlal statements. the Trustees are required to.. IK¢/ifci- Registered charity no: 1208834
select suftable accounting pollcles and then apply them consistenty; observe the methods and principles in the Charities SORP; make judgements and accounting estimates that are reasonable and prudent,. state whether applicable United Kingdom accounting standards have been followed, subject to any material departures disdosed and explained in the financial statements,. and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the Charity will continue in operation. The Trustees are responsible for keeping proper accounUng records that dlsclose wlth reasonable accuracy at any time the financial positK)n of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust Deed. They are also responsib18 for safeguarding the assets of the Charity and hence for taking reasonable steps for the preventlon and detection of fraud and other irregularities. Going Concem The trustees believe that the charty has adequate re8eNe8 to continue its activitie8 for the foreseeable future and that there 58 no materlal uncertaSnty in relallon to Its 8tatU8 as a golng concern. Signed on behalf of the Tru8tee8: Trusteé David Wenman ..Febwary 2026 Registered charity no: 1208834
WISHANGER WELLNESS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WISHANGER WELLNESS I report lo the trustees on my exwninalion of Ihg xcounts of WisharvJer Wellness I'lhe Charity'} frcm 26 June 2024 to 30April 2025. whh cwrisa tho Stknn8nl of Finan¢01 tho B4lanGe Sheet and related nota8. This report is made lo the Trusloes. 85 a W, in xcordoe with the tem)s of my engagem8nl. My work has been undertaken that I mvJhl rry out an Indopendenl EXamn of the financial 8talemenl8 in accordance with the General Direct5 given by the Chartty Commi88M)nern. To the fttllesl extent pem)rtled by law. I do not 8cc6pI or a88ume responsiblty to anyona thr than the Charity and the Charity's Trustees as a body for my work or lor this rtwt. R•#pon•lbllhlM and bMl• of rnport The Charity'8 Gro IrKome 9xceedl £250,OLM) and l am qualrfW lo undortakn tho &x8mlnatKn by belng a qUalifd member ol the In$litLrte of Chartered ALntnIS in Engbnd •rbd Wth8. AS th• charty truslws of the Charity yrw w• r04xbkn for t pr•paration olth• aCc(nIS kn xcordance wlth th8 r1r•M6nts of t Char6tle8 2011 Ad). I report In resp•¢t of my ox4mln•tk>n of tho Ch8rity'8 awounts out und8r 8•¢tP 145 of the 2011 Act and In carying out ry examinatlon I hm foUrMd am 'rei ty tha Charlty CoMmM8n under section 145151{bl of th¢ Act. Ind•p•nd•nt •x•mlnof• •tat•m•nt I have completed my examinatlon. I confimi that no moterlal Matt hav• como to ry att•nlK)n in connectlon wllh the examination giving c8uM to bdi8ve that in any malwkql rn8P8Ct.' counllryj rdI were ncl ktyt In r•8wa crf tha Charfty a• r•qulNI by Mctlon 130 of the Act,. tho account8 do not acccrfd th0 r•c(xth,' or th8 8ecounl8 do not cOty with tho 4pplic&le r•quirwMnt• corK4mkng th• Icrfm and ¢onl•nl ol accounts set out In the Ch8rfti08 (Accounts and Repts1 R•gulatbn• 2008 other than any rtyuiferrnt Ihol the Kcounts gp4e 8 In and fair vi* whh1$ not 8 m¥ttgr conBidgrgd as part of an independ•nl oxamlnatbn. I have no cOnrn$ and ho¥0 ¢OfTK acro ro other matt•rn In C4)nrln wtth th• •x•nlnotion to atttion 8houkl be drn In f•port kn t)thr to • FYQPW underntandlng of tho account• to bg ro•¢hod. 01r1 Sulte 1, HISn Pb)us• Lower Street. Haslemern Surrgy GU27 2PE Greg Sle¥en8on FCA Knox Croppoi LLP Chartered Accountants .. Febnsary 2026 /i/([[/ Registered charlty no: 1208834
SHANGER WELLNESS STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FROM 28 JUNE 2024 TO 30 APRIL 2025 Unmlrlct•d Funds Rtrted Funds Total Incom• from Donatn3 and gr8nl8 Investments. incom and iitero81 rbI 10.CXIO 410.000 Total Incom• 10.000 410.000 Exp•ndlture on Ralslng funds h•rlt•bl• actlvltl•• 1,980 Total •xp•ndlturn 1,980 N•t Incom• •nd n•t mov•m•nt In fund• 10.000 408.020 Roconelllatlon of fund• Fund b81onco8 brought lopwa Fund b*lancM c•rrf•d lorw•rd £398,020 £10,000 £408,020 Tho note8 on 9•1 12 to 18 fom) w1 d th81• finwKkg1818twnonts. Thg $tateThnt of financial actpthbm kx•o¥ li the W(KI. 10 Registered charity no: 1208834
WISHANGER WELLNES8 BALANCE SHEET AS AT 30 APRIL 2026 Flx•d assets Land Curr•nt a•8•ts C8sh at bank and in hand 10.CKK) 10.000 Crndltorn.. 8mount8 lalllng due within ona year Net Currenl A88ets 8.020 Totd #88et# curr•nt IWIItiti• £408.020 Fund3 Unmslrkted fundi Re8lrkt•d lund8 10 396,020 10,0(K) £408.020 Tho clal •tateffthl$ w• approNd by tho Tru•loM on ...... ..FobNary 2. TntO• Truitee Dav WenmAn liz4b•th nm•n The note8 on pogeB 12 10 18 fofm port of those Ilnanca81 slalwnonts. Reglstered charity no: 1208834
WISHANGER WELLNESS NOTES TO THE FINANCIAL STATEMEKrs FROM 26 JUNE 2024 TO 30 APRIL 2026 AccoufrmNG POUCIES Charlty Inlomlallon shanger wellne is a Charitabb Iworatsd organisalK {CIO). Its prktyl placa of bu5in688 is Wèll HOLW. léifjshanger Lane. Churt. Surrey, GU10 2QJ. 1.1 Ac¢ountlng conv•ntlon The linsn¢ial statemènts hav8 been propwed accordance wth Accounting ond ReFJQrting ty Charili•$'. Slalomenl of ReeonYn8nd8d Prtte appl11• to Charitlgs preparing their account8 In accordance wf(h the Financial Rewting SlaThJard applthble in the UK and Republic of Irelond (FRS 1021 leffeclivo 1 January 20191 th• Charitm Act 2011. Tho Chwiy n•t11vIe4 a publi benefit entity as defined by FRS 102. The fin8nGKql 8latonwnts hm boon to giw a Iruo and f•lrf vivw and hgve dopart&J from the Charill88 IArLoJnls and R4)w18} RaoulatThis 2(X)8 onty lotho extent requirod lo provNJ6 'InJe and fair, vi6w. Thbs depgrture h98 invofv8d folb)wing Aetounting and Reportlng ty charit8.. Staterrnnt of ReCOmnd Prart applicablè lo charitiès praparing th8ir account In accordance wrth the Financigl Rowting Sl•ndard applblO In tho UK and Ropubllc of Ireland IFRS 1021 is8ugd in Octobgr 2019 rhér Ih•n th8 Aeewnling and Reporting by Chariliè8'. stateffnI ol RK¢xMIWKlul Pr•the •ffrfll¥ fr(xn 1 2005 whkh h• Since been withdrawn. The flnanc1 thtaMts ar• y•pw•d In •t•rtkng. whkh l• th• lundkjnal currancy of th• ChArlty. Th• flnanclal •tst•ftK•nt• h•¥• bmn Pr0[1 undor th• hMtml tr)Jt ¢onvenUon, wlth item8 reccgni8ed at cost or tran•acth)n Value Crthefwts• •tat•d kn th• rol•v•nt notes to the accounts. 1.2 Golng cone•rn Al the lime of approvlry th• Iknmnclal •tat•Th. Ih• Tru•tw• have 4 ronble 0Xptaln that the Charrty h8$ adequate resources lo contlnu8 in opgr8tional oxi8tenca for the fores8oab fuluro. Th• Charity 18 not an cyraknol Chofity hoving staff and overt)è&d8 bul makgB gronl• 8nd donatbns frC donatlon• r•c•Kd ront•l Inc(#n•. The Trus1008 hats a8wwI wth•th6r the uue af the wrwJ ¢Onrn a•8umplion Is appropfiale In preparing the accounts. Th• Tru8tee• have made thi• ••w8nwl in ro8pect lo a parM)d of ono yegr from the date ol oppThl ol IheBO Kcounl8. The Tru8ttsB ol charity conclude(l th•1 th•r• ar• rK) m&torlal unc•rtalnt108 r•l•t•d lo events or corttn8 that may cast 8lgnWkant IU01 on the abilty of the Charty to continue as going concem. The Tru$lee8 are of the Opin that thé Charity will hove Suff1nI re$ource8 10 m8et itB Ikqb1lMts as tw f811 du•. 1.3 Charftable lund8 Ganwal fund8 are unnr fvThl• •re wrniwle tr ule at tho dknmtKin of tho Trust in furtherance of the general oblectlvos of thè Ch8rsty arwj whh h8ve nol l)een de8bnaled lor Xher purpo8e8. R88tricted fundy are fund8 arn to bg u8ad in aCe¢xdarK8 with spec4fic r•strlcllon8 Imposad by donors, or whh have been raised by the Charty for pwlicular purpo808. The 8im and use of h re8lTKted fund 18 lot th• notw to th• financial ¥tatemenl•. 1.4 Incom• Income Is recognw once the Chwty ant1•Irt to Ihg wKome. it IB probable Ihal I income will b8 re1ved, aThJ the Wr01 of lTh>)me recafvable can be m&a8umd relbabty. All income Stated gro¥8 of any exwdtturn. 12 Règi8LeEed charity no: 1208834
WISHANGER WELLNESS NOTES TO THE FINANCIAL STATEMENTS FROM 26 JUNE 2024 TO 30 APRIL 2020 ACCOUNTING poucie8 {CONTINUED 1.4 Income {conllnu•dl Donatn9 are recogni8ed wn th• Charity has cOnfiMwtk of both thè amount and the settlement da16. In thè event of donations pledged bul not receNad. the amount is accrued for where tha receipt is considered wobablg. In the event that the dOnatTr is sublt lo conditn$ that require a k8vel of perforrrwKe befr the Charity 18 an1rtd lo the funds, the incoma k8 deferred and not reec9n8d until the ccmdlt1 are fulty met, or the fuffilmenl of these ¢ondilions ar8 wholty within Ihe conlrd ofthg Chanty and probablo that tha88 conditions wlll be fulfllbd In the rewrtlno pwknd. Interest on fund8 hèld on deFrtxit18 indu0 wn ffjceivab and the arnnI can ma8ur8d rèliably by the Chority., this is rrnlty upon notifKalion of the inloro8t paid or payable ty tho 1.5 Exp•ndlturn Expendrture 18 recogni1 on¢• •18gal or eon81nh1rfe ob1vat to moke pfjyrnnl to third party. il is probablo that sattknlént wll be wuired and th8 8irrf)unt d the obllgalion Gan bo m8a8ured reli•bty. Expendlturn crykn8 tho folkThfvlry.' al Expèndrture on rain0 lund• indude• fees P8KI lo inve8lm8nl manager• In conneclk)n with advice on manaoem•nl ol th• Charity'8 Ilit•Y inlwtmnts. bl Expendllura on charitable acllvitin gr8nts pay4td8. Grants pay4bh •r¥ In¢ludfjd in the 8tatemenl of financkgl thit. jes wh6n aPPTov8d #nd whèn thè inlendod rocipienl h38 •tther rec•tr4ed the fund8 or boon knfomiad of tha do¢lon to m•k¢ th• dmallon and ha8 tisf all rnlalad Condit. Gf•nl8 approN•d and ¢ommunic•lod bul not Pa at the end of thè fin8n¢wl yo•r are xcru•d for. Grants whefe the banthLery ha8 not bn Inlom)l or h88 lo m•8t ¢ort•in cor)ditO bdor• th• groftl i• r•lg8sed are not accru•d for bul are r#)t¢d 88 financlal Commnts In th• notes lo accounts. All pendItur0 i• st8t•d Irthlw af trr•cobwabl• VAT. 1.6 Allocatlon of •upport and g¢>v•m•nc• ¢o•ts Support cos18 repro8onl IjiToc¢ CharItab 8xp8ndlluro. In lo carry out the prlmary purp08e8 01 the Charty it is necessary to provide $uppcKI in the fomi d admini•tralNe 8elVlCe$. Govemancè ¢o•ts ¢¢xnpri•e the co•ts In1¥10 th• public ntablIY of th• Chartty Ilndudirwj legal and xcounllng ¢(tsl and coth In resp1 of rt• Cornplia wilh reoulallon and g0¢4J practic8. Support C1$ and 90ManC• coats w• 4pVtkxd dlreth to the charlthlo xtfvkI. 1.7 Flxed a••ets Lond is included at market vdue wli b8 apprwfj•d annually by tho Tnths. Indgpondent valuations 11 be oblainod 01 knajt every fve year8, and therefore rn dgpreciation ij charyed. Any change8 in Market Value ato r•ftgcl•d through thè Slatoménl of Fin8rKvl Activrties. Annual impa[mTrt reviews ar• und•rfthen by thg TnMle&8 At oxh balance sheet date. Thli review invofves gs¥838irvJ current land nwkat ¢orKlitv)n$ 8JKI thelr knpact on th& tslim8t8d market value of the Charty's land. 13 Reglstered charity no.. 1208834
WISHANGER WELLNE88 NOTES TO THE FINANCIAL STATElNTs FROM 26 JUNE 2024 TO 30 APRIL 2028 ACCOUNTING POLICIES IcopmNUEDI 1.8 Taxatlon Wishanger Wellness a Charitable Incorpth organi$8tm and 18 not lith to incne or ¢aprtal 9ain8 taxes on ts present actwitm. 1.9 Debtorn Debtors are reccgni8•J al their sotmomnl rnnt. 10•8 Ony provknn lor n(Jn-recoverability. Pryments are valuod at thg anK)unt prgpdd. 1.10 Ca8h at bank •nd In hand and Short t•rni depSt9 Cash al bank and in hand repr888nts such accounts in8trum•nts Ih•t WO aV811ablè on demand or have a maturty of than Ihreg months from the date of acquisition. Dep119 of more than Ihrae months but kss than ong yew have been dxkxod as $h)rt twm d¢po8iis. 1.11 Credltore Creditor8 Arè rogni whorn tha Charty ha8 a pre8ant obligatlon re8ukino from a pait event that will probabty re8uM in the Iranslar of fvnds to 8 third paty and the Th)unt dug10 80tt19 Ihg obligatKJn can bo Ted or •¥timatod relkgbty. crjitOrS are Us1 rocogni$&g at t11 68tt1efflnt amount. 1.12 Crltlcal Accountlng Judg•m•nl• and K•y 8ourc•• of E•tlm•tlon Unc•rtalnty - Fair value Freehold Property Land measured ot oach reportirvJ dato at fair value. The tru8le88 a88888 the fair value bosed on recent markat value8 and p8rbdkalty ¢tAa*) an apprai1 frc¥n a profo81irmally qualified valuer, In determlning lalr value on bukn. the voluati¢)n rwwlro lo fluctLS&tnS In the markol. DONATIONS AND GRAKf8 Unrn8trlcl•d Fund• RtrIct•d Funds Tot•1 Don8t¢d Land (see Nota 51 Other EknnoliLK)• 4fxi.000 10,000 10,000 £4Tr),000 £10.000 £410,000 INVESTMENTS Inconw trn Land 8ank intwe81 CHARITABLE ACTIVITIES Grant814.11 Support co8t¥14.2) 1,980 E1.980 £1.980 742c11116r,r ,, Reg&stered charity no: 1208834 14
WISHANGER WELLNESS NOTES TO THE FINANCIAL STATEMENTS FROM 26 JUNE 2024 TO 30 APRIL 2025 CHARITABLE ACTIVITIES {CONTINUED) 4.1 Grants payabl• Grant8 during tl year compriae.. As no birKling oblillation axist•d •t 30 Aprti 202S, th• oThr not fwnmad as a li8bllity In the88 financiol Jlotement8. 4.2 Support ¢ts Tho breakdchvn ol •LVWrt th4x• are allocated b81W Govemanc• and Charitable Activkies IB 8htywn In ts table beloAt. Gov•rnanc• co•ts Charlt•bl• actlvl¢l•• Totsl Co81 typo: Valuation Fe88 Independent Ex•mln•t 1,020 1.020 £1.980 £1.980 TRUSTEES AND RELATED PARTY TIIAN3ACTIONS Durlng the pwknd to 30 2025, Tnto•s larMI valu•J at £4cK1,I to tho Charlty arKI Iherg w•ro no cC4Klitn1 attached to thi8 d¢Mation. Tho l%rJ plot8 of land were transferred lo the Charity ¢)n 24 M8r¢h 2025 frc¥n Ourl8y Manwdèmènl Inc. • regislered company in the British Virgin Island8. a company contrc418d by Tru8ta# David Wenm8n. In accL¥danc8 with tho Charity's pollcy, TnAt688 V+lllhdrww from Wh a Confi ol inlor•Jt anse•. No Trust coiv¢d •ny romunorath)n crf relmbur8aThnl of expon8e8 in th18 pefknd. EMPLOYEES There were no during the pwbd. FIXED A8SEf LAND The Charity was Ilonaled land at Reeds Ro•J, Frenyham, sTrnting 10 £41)O,OCM) whh wo• valued by Clarke GamrTh)n RICS 13 February 2028. This land will b8 u8ed in achving tho objects of the Chwty. 15 Reglstèred charlty no: 1208834
WISHANGER WELLNESS NOTES TO THE FINANCIAL STATEMENT8 FROM 26 JUNE 2024 TO 30 APRIL 2026 CREDrroRS: •mount• falllng du• lthln on• yMr 2025 Valuatrt Fe08 Indepgndenl Examirth Fo•$ 1.020 £1.980 RESTRICTED FUNDS Bal¢6 Brougtrt Fowd at 28 Jun• 2024 Incc4no Expgndbtur• Bo18nc• C•rrknd F(xwwd #t 30 2025 lo,0 £10,000 The R1¥ted FuThJ r•rKw•nts ¢)n•tlon• fof Infrastrture r•c•l¥d fr( Rogor Slea Con8ulilng Lid. 10. NET ASSETS BETWEEN FUNDS Total 2025 Fix•d A68et8 Curronl As8918 Current LbilkI08 400.000 400,000 10,000 10,(KX) £10,CiJO £398.020 £408,020 11. TAXATION W18h8rrfJerlWln88818 • rngOst•r•d critble Iwrated ¢xganl8ation •nd18 pcentl81ty ex•mpt from taxation In respect of incom8 and caprtal gains rgcelve(I wilhln the catewriè& covered ty Part 11 of Ihg CofPOtatN)n Tax Act 2010 or Section 256 of tho TaxatK)n of chargeab Galn8 Acl 1992 to the èxtent th81 Such or gains are ¥pld lo tharitabb purpo808. 16 Registered charity no: 1208834