arity registration number205245 IEngland and Wale51
THE FRIENDS OF ASHDOWN FOREST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
LEGALAND ADMINisfRATIVE INFORMATION
Trustees
Mrs P Arnold
Ms D J Barber MBE
Ms S J Taylor
M5 R R MaTriott
MrWNLove
Ms H J Randall
M5 J Wirdnaffl
Ch*rlty number
205245
Reglsrered *)fll¢¢
4 Pollington Place
Chapel Green
Crowsborough
East Su55ex
England
TN6 2NG
Independent examlner
Ollver Read FCCA ACA
Jarnes Todd & Co Limited
Drayton House
Drayton Lane
ChKhester
West Sussex
P020 2EW
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
CONTENTS
Page
TrustÈes' report
Independent exarniner's report
statement ol flnancial activities
Balance sheet
Notes to the linantial statements
6-12
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE2025
The trustees present their annual rewrt and financial staiements for the yearended 30 June 2025.
The financial ststements hève beÈn prepared in ac£ordancÈ with the a£countin8 policies set out In note I to the flnanclal
statements and comply with the charity's 8overnin8 document. the Charities Att 2011 and "Accounting and Reporting by
Ch8fltles.' Statement of Recommended Prattice applicable to charities preparing their accounts In accordan￿ with the
Financial Reporting Standard applicable In the UK ènd Republic of Ireland IFRS 1021" (effective l January 20191.
Objerti¥es and activities
The objects. a5 laid down in the constitution are..
by voluntary effort to a5515t in the conservatioD of A5hdown FO￿5t and the implementstion of the charitsble purpose
of the Forest Act.,
to provide fund5 lor the purpose ol supplernentin8 in Such a rnanneras the charity think fit the resources available to
the Board of Con5ervators', and
to encourage Inte￿$t in the con5ervotion. maintenan￿. preSe￿￿tiOn arKI peaceful enjoyrnent of the Forest by Such
means as the Charity deerns fit.
The pollcles adopted in furtherance of these objects are io pUbl￿1$t the existence ol the Charity by whatever means are
thought flt and to ralse funds by wèy of donations. subscriptions and legacies and the￿ has beefi no £han&e in these dvring
the year.
The commlttee members have pèid due regard to ihe 8yidance issued by the Charity Commisslon in de¢ldlng whai acflvitles
the Charity should undertake reBarding public benefit.
A¢hlevernerts and performance
Sl8nlflcant actfvltles and achlevements a8alnst oble(tl¥es
The Committee have continued to work, in a wholly voluntary capacity. to ￿p￿sent your inte￿$t$ in assistlng the
conservaiion, p￿SerVatIOn and educational aspetts of Ashdown Fo￿$1.
Durlng thls flnanclal year. we have continued to support the fundin8 of the FO￿$1 Centre Education Programme. The academic
veèr 2024125 has been another successful one for the team and over 2,5W children have visited the sitÈ. The team has again
conducted outreach sessions in local schools, as well as running parent and toddler groups and a series of events for famllies
and children. The monthly Youth Volunteer Group for young people from the age of thirteen up to sixth form age continues to
be popular, with many attivities from pullin8 bracken. bramble clearance and cutting Christmas trees to name but a few. As
school budgets are increasingly tight and coach travel is becoming even more expensNe. some of the schools continue to take
up the travel bursaries provided by the Friends. Also. during this financial year, the Frv&nds agreed ro fund the refurbishment
of the Information Barn at the Ashdown Forest Vis¢tor cent￿ whKh wll be on8o¢n8 during the autumn of 2025 and into 2026.
Thi5 represents a major Investment by the Friends.
Flnantial review
Reserves pollcv
It IS the policy of the charity that unrestrirted funds which have not ￿en designaied for a specific use should be maintained at
level equivalent to between three and six month's expendiiure. The trustees consider thar reserves at this level will ensure
that, In the event of a significant drop in fundin& rhey will be able to continue The charity's current activities while
consideration is given to ways in which addit￿nal lunds may be raised. This level ol rese￿e5 has been maintained throughout
the year.
Plansforfuture perlods
The demands on the Friends are likety to remain foT the foreseeable future. and our mission is to continue to SUPPOrt the
Con5ervator5 where we can in these challenging financial time5. In light of recent funding cuts to the Fo￿5t and the pre55ure
on their re-structured staff team. tt 15 Still envisaged we shall not be activety seeking opportunities to purchase land in the
future. We shall iontinue to support the Forest Centre Education Progratnrne, and this retnains a priority. We shall also
ÈndÈavour to help fund other projerts as they arise in titnÈs to torne. including itnpr(wernÈnts to the Ashdown ForÈst Visitor
Centre.
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE2025
structure. governance and management
The Charity was established by a charitablÈtFust deed on 2nd of DeCem￿r 1961.
The trustees who Served durinE the year and vp tothe date of 5igThature of the financial statements were..
Mr5 P Arnold
Ms O J Barber MBE
M5 S J Taylor
Ms R R Marriott
Mr W N Lovett
Ms H J Randall
Ms J Wlrdnam
Totsl a88re8ate amount of donations received from the Trustee5 amounted to £44112023.. £3621 made up a5 follows..
P Arnold £33, H Randall £120. N Lovett £36, J WirdTham £36. D 6arber £Ed), R Marriott £36. STaWor £120.
The trustees, report was approved bythe Board ol Trustees.
Mrs P Arnold
Trustee
Date..
1011212025
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
INDEPENOENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE FRIENDS OF ASHDOWN FOREST
I report to the trustees on my examination of the fina￿la1 ststements ol The Fr￿Th￿s of Ashdown Forest (the charity) for the
yeèr ended 30 June 2025.
Responsibilities and basis of report
As thè trustees of the thèrity you art resw)nsiblÈ for iht p￿paratiOn of the financial statements in atcordancÈ with th
requirements of the Charities Att 2011.
I report in respert of my exèmination of the charity's financial statements carried o￿t under section 145 of the Charities Act
2011. In carrying out my examination I have followed the Oirections gwen by the Charity Commission under section 14515llbl
of the Charities Act 2011.
Independefit examlner's ￿aternent
Your èttention Is drèwn to the fact that the charity has prepared the linancial statements in ac£ordance wlth the relevant
version of the Stètement of Recommended Practke applicable to charlties preparing their financlal statements In accordance
with the Flnèncial Reporting Standard applicable in the VK and Republic of Ireland IFRS 1021 in preference to the Accounting
and Reporting by Charities.. Statement of Recommended PractKe issued on l April 2(K)S which is referred to In the extant
regulatlons but has now been withdrawn. l understand that this has been done in order for the financial statements to provlde
true and fair view In accordance with UK GeTher3llyAccepted Accounting Prartice.
I have cornpleted my examination. I coThfirrn that no matters have corne to my attention in connection with the e¥amination
81vin8 rne cause to believe that in any material resFect'.
accountlng records were not kept in respect of the charity as requlred by sectlon 130 of the Charitles Act 2011.
the financial statements do not accord with those records., or
the financial statements do not comply with the applicable requiremenis concerning the form and content of flnanclal
statements set out In the Chariries Ikcounts and Reportsl Regulations 2￿8 other than any requirement that the
financial statements 8ive a true and lair view. which is not a matter considered as part ol an independent examination.
I have no ttJncern5 and hove come ocross no other rnotters ih tt+Thr￿1tin with the examiThotion to which attention should be
drawn in this report in order to enable a proper understandin8of the financial statements to be reached.
Ollver Read FCCA ACA
lame5 Todd & Co Limited
Drayton House
Drpyton Lane
Chichester
West Sussex
P020 2EW
England
Dated-.
11 11212025
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
sfATEMENT OF FINANCIAL ACtIVlTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE2025
Unrestricted Restricted
lurtd$
fvnds
2025
2025
Total
Unrestricted
funds
2024
Restrlrted
funds
2024
Total
2025
2024
Notes
In<tsme Irom..
Donations and legacSes
Investments
119.021
854
119.021
854
82,9)9
82,909
880
Total Income
119.875
119.875
83.789
83.789
Expenditure on:
R3i5ing funds
5.191
84,851
5.191
84.851
5,170
27,733
5,170
27,733
Total txptndltur•
90,042
90,042
32,903
32,903
Net gains/llossesl on
investments
li
13,9571
13.9571
20,323
20,323
Net Income and movement In
funds
25.876
25.876
71,209
71,209
Reconclllatlon of ful￿$..
Fund balances at l Juty 2024
277.667
278.055
206.458
388
206,846
Fund balances at 30 June 2025
303.543
303.931
277,667
388
278,055
The statement of finèncial attivities includes all Bains and losses retO8nised in the year. All income and expenditure derive
from continuing activities.
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
BALANCE SHE
ASAT30JUAIE 2025
2025
2024
Notes
Fixed assets
Inve5ttnents
13
211.598
215,555
Current assets
Debtors
Cash at bank and In hand
14
183
93.770
183
63.847
93.953
11.6201
64,030
11.5301
Credltor5: amounts fallln8 due wlthln one year
15
Net current assets
92.333
62,500
Total a55ets le55 current Ilabllhles
303,931
278,055
The funds of the charlty
Restricted incoTne funds
Unrestricted funds
16
17
388
277,667
303,543
303,931
278,055
1011212025
The financlal ststements were approved by the trustees on.........................
Mrs P Arnold
Trustee
Mr W N Lovett
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 30 JUNE2025
Accountlng pollcles
Charity inforniation
The Friends of A5hdown FO￿$1 is a charity ￿listered with the Charities Commission of England and Wales. number
205245. The charity is governed by a Trust Deed dated 8 November 2012. as dÈtailÈd in the Trustees. RÈport.
1.1 Bas15 of preparatlon
The finèntial statements have been prepared in at(ordantÈ with the thafity's 8ovÈrnin8 dotument, thè Charities Act
2011. FRS 102 "The Financial RÈporting Standard applitable in thÈ UK and Republic of Ireland- I"FRS 102.1 and th
Charlties SORP "Accounting and Reporting by Charities." Statement of Recommended Practice appllcable to chèritles
preparing thelr accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021. (effective l January 20191. The charity is a Public Benefit Entity as defined by FRS 102.
The charSty has taken advantage of the provlsfjons in the SORP lor charities Trot to prepare a Ststement of Cash Flows.
The financial 5tatement5 have departed from the Charitie5 IAccounts and Report51 Regulations 2008 only to the extent
required to provide ¥ true and fair view. Thi5 deptyrtu￿ h•5 involved followin8 the Ststement of Recornrnended Prèctice
for charities applying FRS 102 rather than the Ver5￿)n of the Statement of Retommended Prnctice which is referred to in
the Regulations but which has sinte been witFwlrawn.
The flnanclal statements are prepared In sterlin& which is the functioThal currency ol the charlty. Monetary amounts In
these flnancial statements are rounded to the nearest £.
The finèncial statements have been Prepa￿ under ihe historKal cost convention. The prln¢lpal ¥c¢ountin8 poll¢ies
adopted are set out below.
1.2 Golnz concern
At the time of approving the liTrancial ststements, the trustees have a reasonable expectation that the charlty has
adequate resources to continue In operational existence lor the foreseeable future. Thus the trustee5 contlnue to adopt
the 8oin8 concern basis of accounting in preparin8 the linancial statements.
1.3 Charitabl¢lunds
Unrestricted funds are avallable lor use at the dlscretion of the trustees In furtherance of their charitable oblectlves.
Restricted fund5 are Subject to specific conditlOn5 by donor5 or grantors a5 to how they may be used. The purposes and
uses of the restricted funds are sel oul in Ihe r￿leS to the financial statements.
Endowment funds are svbje¢t to specific ¢ondttions Iiy donots thai the capi￿1 mutt be maintained by the ¢harity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditlOll5 have been met, the
amounts can be rnea5ured reliably. and it is probable that irKorne will be received.
C85h donations are recogni5ed on receipt. Other donation5 are Tecogni5ed once the tharity has been notrfied of th
donation, unless perforrnante tonditions require defÈrral of the amount. Iniome tax retovÈrablÈ in relation to
donations received under Grft Aid or deeds of Covenant is recognised at the time of the donation.
Lega£les are recognised on receipt or othenvise if ihe charity has ￿en noirfied of an impending distribution. the
amount is known. and receipt is experted. If the an￿￿nI is not known. Ihe legacy is treaied as a contingent 8sset.
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
Accounting policies
Icontinuedl
1.5 Expendlture
E¥penditure Is recognised once there is a legal or constructive obli8atioTh to transfer economic benefit to a third party, it
15 probable that a transfer of economic benefits will be required in settlemenL and the amount of the obligation can be
measured reliablv.
Expenditure is classified by activity. The costs of each activity are made up of the totsl of direct Costs and sha￿d costs,
including support Costs involved in undertaking each activity- Dirert Costs attributsble to a single activity are allocated
directly to that artivity. Shared costs which contribute io rn0￿ than one activity and sUPtK)rt Costs which a￿ not
attributable to a single artivity a￿ apport￿)ned between ¢h¢he artNities on a ba515 consistent with the use of ￿$our¢e5.
Central staff costs are allocated on ihe basis of time spent. and deP￿Cl8t10n charges a￿ all(Kated on the portlon of the
asset's use.
1.6 Flxed asset Investments
Flxed asset investments are Initially measU￿d at transaction price excluding iransactlon costs, and are subsequently
measured at fair value at each ￿pOrting date. Changes in fair value are recognised in net incomellexpendlturel for the
year. Transa¢iion costs are expensed as incurred.
1.7 Cash and cash egulvalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid Investments
with original maturities of three month5 or less. and bank overdrafts. 8ank overdrafts are shown within borrowin85 in
1.8 Fln•n¢l•l Inmwmerfs
The charity has elected to apply the provisions of Section 11 '8asic Financial Instruments, and Sectlon 12 '0ther
Flnancial In5trurnent5155ue5' of FRS 102 to ¥ll ol its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity bewmes party to the contractual
provisions of ihe instrumeni.
Flnancièl assets ènd liabilities are offset. with the net amounts p￿sented in the financial statements, when there is a
legally enforceable right to set off the re£o8nised amounts and there is an intention to settle on a net basis or to realise
the asset and settle the liability simuhaneously.
80si¢finon¢iqlo55ets
B45ic financial a55et5, which include debtor5 and £a5h and bank balan£e5. are initialty tneasured at tran5artion price
including transaction c05ts and are subsequently carried at amortised c05t Using the effertive interest method unle55
the arrèngement ton5titutes a financing transartion, where the transattion is measured at the present value of th
future receipts discounted at a market rate of inttrtst. Finantial assets classified as ￿te1vable within one year a￿ not
amortised.
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
Accounting policies
Icontinuedl
Boskfinonciul Ilubllitles
Basic financial Iièbilities. IncludSng credrLors and bank loans are initlally recognlsed at transa£tlon price unless the
arrangement constitutes a financing transaction. where the debt instrument Is measured at the present value of the
future payments discounted èt a market rate of interest. Financial liabilities classified as payable within one year are not
amortised.
Debt instruments are sub5equenttycarried at amorti5ed c05t, usingthe effective Interest rate method.
Trade creditors are obli8ations to paylor 8oods or 5ervice5 that have been acquired in the ordinary course of operation5
from Suppliers. Amount5 payable are cla55ified a5 current liabilities if payment is due within one year or le55. If not, they
are preserited a5 non-current liabilitie5. Trade c￿dItOrS a￿ reco8nised inttially at transaction price and subsequently
measured at arnorti5ed c05t Using the effective interest methotl.
Derecoqnition ojfinonciulliobilities
Financial liabilities are dereco8nised when the chan￿5 contractual obli8ath?nsexpire or are discharged or cancelled.
1.9 Employee beneffts
The c05t ol èny unused holiday entitlement is reco8nised in the perlod in which the ernployee's servlces are recelved,
Termination benefits a￿ recognised immediatety as an expense when the charity is demonstrnbly cornmitted to
terminate the employment of afi employee or to provide termination benefits.
Itlcal accountlng estlmates and judgements
ln the application ol the charity'5 accounting policies. the trustee5 are required to rnake judgement5, estlrnates and
a55UrnPtion5 about the carryin8 amount of assets and liabilities that are not ￿adIlY apparent frorn other 50urce5. The
estimates and associated assumptions are based on histori¢al experience and other factors that are consldered to be
relevant. Actual re5uIt5 rnay differ from these e5timate5.
The estimates and undertyinE assumffjions a￿ reviewed ofi ah ongoihg basis. Revisions to accountinÉ estimètes are
recogni5ed in the period in which the e5tirnote is ￿ViSed where the revision affect5 Only that period, or in the period of
the revision and futu￿ peri(xls where the revision afferts both cur￿n1 and futu￿ periods.
Income from don*lons and le8ades
Unrestrlcted
funds
2025
Unrestrlcted
funds
2024
Donations and gift5
Legacies
Other
27.343
91.678
69,877
2,554
10,478
119,021
82.909
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
Income from Investments
Unrestricted
funds
Unrestricted
funds
2025
2024
Interest ￿¢t1¥able
854
880
Expendllure on ralslng lunds
Vnrestrl¢ted
fund5
2025
Unrestrlrted
fund5
2024
Fundrdl$lTh4 and publlclty
Seeklngdonations, grants and legacSes
5.191
5,170
Expendlture on charftable actfvltles
Unrestrlcted
fund5
Unrestrlrted
fund5
2025
2024
Dlrect costs
Charitable donations
1,872
Grant funding of artivilies lsee note 71
76.702
11,584
Share of support and 8o¥ernance co#$ (see fi￿¢ 81
Support
Governance
2.247
5.902
12,747
1,530
84.851
27,733
Analysis byfund
Unrestricted funds
84.851
27,733
Grants payable
Vnrestrirted
fund5
2025
Unrestrirted
lund5
2024
Education and school ttavel
76.702
11,584
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
Support costs allocated to actlvltles
2025
2024
Prlnting, KX)stsge and ststionery
Insurance
Podcast
Calendars
Website costs
Governènte tosts
1.235
232
1.168
239
10.750
338
120
1,662
248
532
5.902
8.149
14,277
Anatysed between:
Unrestrlcted funds
8.149
14,277
Tru$t••$
None of the trustees lor any persons connected with theml received any remuneratlon or beneflts from the charlty
durlng the year.
10 Employ••s
The average monthly number ol employees durin8 the yearwas..
2025
Number
2024
Number
Total
The￿ were no employees whose arbnual remuneratloll W¥5 more than £60,(KKI.
li
Galns and losses on Investments
Unrestrfrted
lunds
2025
Unrestrfrted
funds
2024
Gain5lllossesl ari5inE On:
Revaluation of inve5tment5
13,9571
20,323
12 Taxation
The charity is exempt from tsxatKJn on its adi¥tties ￿taUSe all its i￿ome is appli￿ frjr charitable purposes.
10-
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
13
Flxed asset In¥estments
UThli5ted
investment5
C05t orvaluation
At l July 2024
Valuation change5
215,555
13,9571
At 30 June 2025
211,598
Carrylng amount
At 30 June 2025
211,598
At 30 June 2024
215,555
14 De￿01$
2025
2024
Amourfs l•lllne dut wlthln on*ye•r
P￿PaYmentS and 3c¢Ned Income
183
183
15 Credltoys: amounts falllng due wtthln one year
2025
2024
Accruals and deferred Income
1.620
1,530
16
Remrlcted lunds
The restritted funds of the charity comprise the unexpended balances ol donations and grants held on trust subject to
5pecilic condition5 by donor5 a5 to how they may be used.
At l July 20Z4 At 30June 2025
Chelwood Vachery
388
388
Prevlous year:
At l July 20Z3 AI 30June 2024
Chelwo(Kl Vachery
388
388
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9

THE FRIENDS OF ASHDOWN FOREST
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
16
Restrided lunds
Icontinuedl
The fund labelled Chelwood Vachery consSsts ol amounts recelved with the restrKtsd purposes of reclalmlng and
mproving an èrea of Ashdown Forest known by this name.
17
Unrestrirted lunds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subjett
to specific conditlons by donors and grantors as to how they may be used. These include designated funds whlch have
been set aside out of unrestricted funds by the trustees for spe(Ific purposes.
At l Juty 1024
In¢¢mln8
Rewr¢esG•lns •nd losses Al 30June 2025
reswrces expended
General funds
277.667
119.875
190.0421
13.9571
303,543
Pr•vlous y•ar:
At l Juty 1023
lrt¢omln¢
Resour¢esG•lns and losms At 30Jun• 2024
r•sour¢es •¥pemded
General funds
206.458
83.789
132.9031
20,323
277,667
18 Analy$l$ of net aM•ts l)etween lunds
Unvestrkted
funds
2025
Restrfrted
funds
2025
Total
2025
At 30 June 2025..
Invèstments
211.598
91,945
211,598
92,333
388
303,543
388
303,931
Unrestrlcted
fvnd5
2024
Resirlcted
fund5
2024
Total
2024
At 30 June 2024..
Investments
Current assetsllliabilitiesl
215,555
62.112
215,555
62,500
388
277,667
388
278,055
12_
Doc ID.. 9af8b934S8bd2eOb627d346480bdbfcb227582d9