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. wh￿h cwrisa tho Stknn8nl of Finan¢01 tho B4lanGe Sheet and related nota8.
This report is made lo the Trusloes. 85 a W, in xcordo￿e with the tem)s of my engagem8nl. My work has
been undertaken ￿ that I mvJhl ￿rry out an Indopendenl EXam￿n of the financial 8talemenl8 in accordance
with the General Direct￿￿5 given by the Chartty Commi88M)nern. To the fttllesl extent pem)rtled by law. I do not
8cc6pI or a88ume responsibl￿ty 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 9xceed￿l £250,OLM) and l am qualrfW lo undortakn tho &x8mlnatK*n by belng a
qUalif￿d member ol the In$litLrte of Chartered AL￿nt￿nIS in Engbnd •rbd Wth8.
AS th• charty truslws of the Charity yrw w• r04x￿bkn for t￿ pr•paration olth• aCc(￿nIS kn xcordance wlth
th8 r￿￿1r•M6nts of t￿ Char6tle8 2011 Ad).
I report In resp•¢t of my ox4mln•tk>n of tho Ch8rity'8 awounts out und8r 8•¢tP￿ 145 of the 2011 Act and
In carying out ry examinatlon I hm foUrM*d am ￿'re￿i￿* ty tha Charlty CoMmM8￿n under
section 145151{bl of th¢ Act.
Ind•p•nd•nt •x•mlnof• •tat•m•nt
I have completed my examinatlon. I confimi that no moterlal Matt￿ hav• como to ry att•nlK)n in connectlon
wllh the examination giving c8uM to bdi8ve that in any malwkql rn8P8Ct.'
counllryj r￿￿dI were ncl ktyt In r•8wa crf tha Charfty a• r•qulNI by Mctlon 130 of the Act,.
tho account8 do not acccrfd th0￿ r•c(xth,' or
th8 8ecounl8 do not cO￿￿ty with tho 4pplic&le r•quirwMnt• corK4mkng th• Icrfm and ¢onl•nl ol
accounts set out In the Ch8rfti08 (Accounts and Rep￿ts1 R•gulatbn• 2008 other than any
rtyuiferr*nt Ihol the Kcounts gp4e 8 In￿ and fair vi** wh￿h1$ not 8 m¥ttgr conBidgrgd as part of
an independ•nl oxamlnatbn.
I have no cOn￿rn$ and ho¥0 ¢OfTK* acro￿ ro other matt•rn In C4)nr￿l￿n wtth th• •x•nlnotion to att￿tion
8houkl be dr￿n In f•port kn t)thr to • FYQPW underntandlng of tho account• to bg ro•¢hod.
01r￿1 Sulte 1, HIS￿n￿ 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
R￿tr￿ted
Funds
Total
Incom• from
Donat￿n3 and gr8nl8
Investments. incom and iitero81 r￿￿bI
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• approN*d by tho Tru•loM on ......
..FobNary 2￿￿.
Tn*tO•
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•$'. Slalomenl of ReeonYn8nd8d Pr￿tte appl￿￿11• to Charitlgs preparing their account8
In accordance wf(h the Financial Rewting SlaThJard applthble in the UK and Republic of Irelond
(FRS 1021 leffeclivo 1 January 20191 th• Charitm Act 2011. Tho Chwiy ￿n•t11vIe4 a publi
benefit entity as defined by FRS 102.
The fin8nGKql 8latonwnts hm boon to giw a Iruo and f•lrf vivw and hgve dopart&J
from the Charill88 IArLoJnls and R4)w18} RaoulatThis 2(X)8 onty lotho extent requirod lo provNJ6
'InJe and fair, vi6w. Thbs depgrture h98 invofv8d folb)wing Aetounting and Reportlng ty
charit￿8.. Staterrnnt of ReCOm￿nd￿ Prart￿ applicablè lo charitiès praparing th8ir account
In accordance wrth the Financigl Rowting Sl•ndard appl￿blO In tho UK and Ropubllc of Ireland
IFRS 1021 is8ugd in Octobgr 2019 r*hér Ih•n th8 Aeewnling and Reporting by Chariliè8'.
stateff￿nI ol RK¢xMIWKlul Pr•the •ffrfll¥* fr(xn 1 2005 whkh h• Since been
withdrawn.
The flnanc1￿ thtaM￿ts ar• y•pw•d In •t•rtkng. whkh l• th• lundkjnal currancy of th• ChArlty.
Th• flnanclal •tst•ftK•nt• h•¥• bmn Pr0￿[￿1 undor th• hMtml tr)Jt ¢onvenUon, wlth item8
reccgni8ed at cost or tran•acth)n Value Crthefwts• •tat•d kn th• rol•v•nt notes to the
accounts.
1.2 Golng cone•rn
Al the lime of approvlry th• Iknmnclal •tat•Th￿. Ih• Tru•tw• have 4 r￿on￿ble 0Xp￿tal￿n
that the Charrty h8$ 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•K*d ront•l Inc(#n•.
The Trus1008 hats* a8wwI wth•th6r the uue af the wrwJ ¢On￿rn 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 cor￿tt￿n8 that may cast 8lgnWkant I￿U01 on the abilty of the Charty to continue as
going concem. The Tru$lee8 are of the Opin￿ that thé Charity will hove Suff￿1*nI re$ource8 10
m8et itB Ikqb1lM￿ts as tw f811 du•.
1.3 Charftable lund8
Ganwal fund8 are unn￿r￿￿ fvThl• •re wrniwle tr ule at tho dknmtKin of tho Trust￿*
in furtherance of the general oblectlvos of thè Ch8rsty arwj wh￿h 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 wh￿h 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 ant*1•￿Irt to Ihg wKome. it IB probable Ihal I
income will b8 r￿e1ved, aThJ the Wr￿01 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
Donat￿n9 are recogni8ed w￿n 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 dOnat￿Tr is subl￿t lo condit￿n$
that require a k8vel of perforrrwKe befr￿ the Charity 18 an1rt￿d lo the funds, the incoma k8
deferred and not reec9n￿8d until the ccmdlt￿￿1 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￿ w￿￿n ffjceivab￿ and the arn￿nI 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 recogni￿1 on¢• •18gal or eon81nh￿1rfe 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 rai￿n0 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 b￿n Inlom)￿l
or h88 lo m•8t ¢ort•in cor)dit￿O bdor• th• groftl i• r•lg8sed are not accru•d for bul are
r#)t¢d 88 financlal Comm￿￿nts 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 I￿jiToc¢ 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 In￿1¥￿10 th• public ￿￿ntablI￿Y of th• Chartty Ilndudirwj
legal and xcounllng ¢(*tsl and coth In resp￿1 of rt• Cornplia￿ wilh reoulallon and g0¢4J
practic8.
Support C￿1$ and 90￿ManC• coats w• 4pVtkx￿d 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[m￿Trt 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 STATEl￿NTs
FROM 26 JUNE 2024 TO 30 APRIL 2028
ACCOUNTING POLICIES IcopmNUEDI
1.8 Taxatlon
Wishanger Wellness ￿ a Charitable Incorp￿th organi$8tm￿ and 18 not lith to inc￿ne or
¢aprtal 9ain8 taxes on ts present actwitm.
1.9 Debtorn
Debtors are reccgni8•J al their sotmomnl rnnt. 10•8 Ony provkn￿n lor n(Jn-recoverability.
Pryments are valuod at thg anK)unt prgpdd.
1.10 Ca8h at bank •nd In hand and Short t•rni dep￿St9
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. Dep￿119 of
more than Ihrae months but kss than ong yew have been dxkxod as $h)rt twm d¢po8iis.
1.11 Credltore
Creditor8 Arè ro￿gni￿ whorn tha Charty ha8 a pre8ant obligatlon re8ukino from a pait event
that will probabty re8uM in the Iranslar of fvnds to 8 third paty and the Th)unt dug10 80tt19 Ihg
obligatKJn can bo ￿￿￿Ted or •¥timatod relkgbty. cr￿jitOrS are Us￿1￿ rocogni$&g at t￿11
68tt1eff￿lnt 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 apprai￿1 frc¥n a profo81irmally qualified valuer,
In determlning lalr value on bukn. the voluati¢)n rwwlro lo fluctLS&t￿nS In the
markol.
DONATIONS AND GRAKf8
Unrn8trlcl•d
Fund•
R￿trIct•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 tr￿n 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• oTh￿r*￿ ￿ 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, Tn*to•s larMI valu•J at £4cK1,I￿ to tho Charlty
arKI Iherg w•ro no cC4Klit￿n1 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, sTr￿nting 10 £41)O,OCM) wh￿h wo•
valued by Clarke GamrTh)n RICS ￿ 13 February 2028. This land will b8 u8ed in ach*ving 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
Valuat￿rt 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 R￿1¥￿ted FuThJ r•rKw•nts ¢*)n•tlon• fof Infrastr￿ture r•c•l¥*d fr(￿ Rogor Slea
Con8ulilng Lid.
10. NET ASSETS BETWEEN FUNDS
Total
2025
Fix•d A68et8
Curronl As8918
Current L￿bilkI08
400.000
400,000
10,000
10,(KX)
£10,CiJO
£398.020
£408,020
11. TAXATION
W18h8rrfJerlWln88818 • rngOst•r•d c￿rit￿ble Iwrated ¢xganl8ation •nd18 pc*entl81ty 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 ¥pl￿d lo tharitabb purpo808.
16
Registered charity no: 1208834