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2025-03-31-accounts

Page
Reference and administrative detailsofthe Charity,itsTrustees andadvisers 1 - 2
Chair'sstatement 3
Trustees'report 4-14
Independentauditor'sreportonthe financial statements 15- 18
Consolidatedstatementoffinancialactivities 19-20
Consolidatedbalancesheet 21-22
Charitybalance sheet 23-24
Consolidatedstatementofcashflows 25
Notestothe financial statements 26-64

Trustees D Bullock, Chair (resigned 29 April 2025)
Prof.KAMonk, Chair from 29 April 2025 (appointed21November 2024)
D Pepper, Vice Chair (resigned21November 2024)
J Furze, Vice Chair (from21November 2024)
A Bluett
S Byng
N Ford (resigned21November 2024)
A Goodenough (resigned21November 2024)
M Horwood (resigned 27 May 2025)
ENSpencer
E Waldron
A Walsh
RWhite
B Wyatt
Trustees who were co-opted by the Board from 6 December 2024 are : C Cotterell, P Hooper, J Majhutiak and
SWray
Company registered
number 00708575
Charity registered
number 232580
Registered office Conservation Centre
Robinswood Hill Country Park
Reservoir Road
Gloucester
GL46SX
Company secretary E Parker
Chief executive officer A McLaughlin
Independent auditor Crowe U.K. LLP
Fourth Floor
St James House
St James Square
Cheltenham
GL50 3PR
Bankers Natwest
32 Market Place
Cirencester
GL7 2NU
Solicitors Tozers Solicitors LLP
Broadwalk House
Southernhay West
Exeter
EX11UA

Note
Income and
endowments from:
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Investments
7
Total income and
endowments
Expenditure on:
Raising funds:
8
General fundraising
Trading costof
subsidiaries
Charitable activities:
9
Bigger better
Connecting people
Fit for the future
Total expenditure
Net
(expenditure)/income
before net
(losses)/gainson
investments
Net (losses)/gainson
investments
16
Net
(expenditure )/income
Transfers between
funds
23
Net movement in
funds before other
recognised
gains/(losses) carried
forward
Endowment
funds
2025
£
Restricted
funds
2025
£
525,388
2,403,554
Unrestricted
funds
2025
£
1,864,302
463,522
780,750
82,091
Total
funds
2025
£
2,389,690
2,867,076
780,750
82,091
As restated
Total
funds
2024
£
1,719,148
2,831,437
854,047
54,024
5,458,656
634,761
682,701
2,890,647
912,527
41,040
5,161,676
296,980
11,051
308,031
308,031
6,455
6,455
(6,455)
2,928,942
1,947,838
427,339
23,617
2,398,794
530,148
3,190,665
586,827
573,942
2,084,456
639,817
128,217
4,013,259
(822,594)
(27,354)
6,119,607
586,827
573,942
4,032,294
1,067,156
158,289
6,418,508
(298,901)
(27,354)
(6,455) 530,148
(654,324)
(849,948)
654,324
(326,255)
(6,455) (124,176) (195,624) (326,255)

Note
Net movement in
funds before other
recognised
(losses)/gains
brought forward
Other recognised
gains/(losses):
Actuarial gains/(losses)
on defined benefit
pension schemes
31
Movementinpension
surplus recognised/(not
recognised)
31
Net movement in
funds
Reconciliation of
funds:
Total funds brought
forward as previously
stated
Prior year adjustment
22
Total funds brought
forward as restated
Net movementinfunds
Total funds carried
forward
Asrestated
Endowment
Restricted
Unrestricted
Total
Total
funds
funds
funds
funds
funds
2025
2025
2025
2025
2024
£
£
£
£
£
(6,455)
(124,176)
(195,624)
(326,255)
308,031
8,270
8,270
(16,634)
30,934
30,934
(3,172)
(6,455)
(124,176)
(156,420)
(287,051)
288,225
1,911,144
2,304,609
3,908,761
8,124,514
7,838,421
(126,740)
128,872
2,132
1,911,144
2,177,869
4,037,633
8,126,646
7,838,421
(6,455)
(124,176)
(156,420)
(287,051)
288,225
1,904,689
2,053,693
3,881,213
7,839,595
8,126,646

Fixed assets
Tangible assets
Investments
Current assets
Stocks
Debtors
Cash at bank andinhand
Current liabilities
Note
15
16
17
18
Creditors: amounts falling due within one
year
19
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
20
Defined benefit pension scheme liability
31
Total net assets
27,050
1,078,778
1,859,037
2,964,865
(667,673)
2025
£
5,408,707
700,608
6,109,315
2,297,192
8,406,507
(255,129)
(311,783)
7,839,595
As restated
2024
£
4,792,204
704,392
5,496,596
45,244
997,110
2,616,285
3,658,639
(731,665)
2,926,974
8,423,570
(296,924)
8,126,646

Charity funds
Endowment funds
Restricted funds
Unrestricted funds
Note
23
23
Unrestricted funds excluding pension asset
23
Pension reserve
23
Total unrestricted funds
23
Total funds
4,192,996
(311,783)
2025
£
1,904,689
2,053,693
3,881,213
7,839,595
As restated
2024
£
1,911,144
2,177,869
4,037,633
4,037,633
8,126,646

Fixed assets
Tangible assets
Investments
Current assets
Stocks
Debtors
Cash at bank andinhand
Current liabilities
Creditors: amounts falling due within one
year
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
Defined benefit pension scheme liability
Total net assets
Note
15
16
17
18
19
20
31
18,650
1,041,624
1,837,423
2,897,697
(600,603)
2025
£
5,408,707
700,808
6,109,515
2,297,094
8,406,609
(255,129)
(311,783)
7,839,697
As restated
2024
£
4,792,204
704,592
5,4g6,796
18,650
981,002
2,574,353
3,574,005
(657,297)
2,916,708
8,413,504
(296,924)
8,116,580

Note
Cash flows from operating activities
Net cash usedinoperating activities
Cash flows from investing activities
Dividends, interests and rents from investments
Purchaseoftangible fixed assets
Proceeds from saleofinvestments
Purchase of investments
Net cash used in investing activities
Cash flows from financing activities
Repayments of borrowing
Net cash usedinfinancing activities
Changeincash and cash equivalentsinthe year
Cash and cash equivalents at the beginningofthe year
Cash and cash equivalents at the endofthe year
The notesonpages 26 to 64 form partofthese financial statements
26
27
2025
£
(25,443)
82,091
(732,068)
203,258
(226,828)
(673,547)
(58,258)
(58,258)
(757,248)
2,616,285
1,859,037
Asrestated
2024
£
259,871
54,024
(98,707)
126,302
(139,788)
(58,169)
(18,801)
(18,801)
182,901
2,433,384
2,616,285

Donations
Legacies
Subscriptions
Total 2025
Donations
Legacies
Subscriptions
Total 2024
Restricted
funds
2025
£
425,388
100,000
525,388
Restricted
funds
2024
£
68,049
68,049
Unrestricted
funds
2025
£
170,575
439,986
1,253,741
1,864,302
Unrestricted
funds
2024
£
288,460
128,001
1,234,638
1,651,099
Total
funds
2025
£
595,963
539,986
1,253,741
2,389,690
Total
funds
2024
£
356,509
128,001
1,234,638
1,719,148

Restricted
funds
2025
£
Charitable trusts and foundations
668,772
Corporates
258,761
Government funding
1,087,449
Landfill tax funding
44,595
Local authorities
284,232
Lottery funding
59,745
Total 2025
2,403,554
Unrestricted
Total
funds
funds
2025
2025
£
£
6,764
675,536
195,636
454,397
261,122
1,348,571
44,595
284,232
59,745
463,522
2,867,076
As restated
Restricted
funds
2024
£
Charitable trustsandfoundations
372,413
Corporates
358,813
European Union funding
6,886
Government funding
1,241,417
Landfill tax funding
65,393
Local authorities
194,520
Lottery funding
245,163
Total 2024 as restated
2,484,605
Unrestricted
funds
2024
£
4,317
122,579
189,737
30,199
346,832
Asrestated
Total
funds
2024
£
376,730
481,392
6,886
1,431,154
65,393
224,719
245,163
2,831,437

Events and other sales
Catering sales
Consultancy
Other
Total 2025
Unrestricted
funds
2025
£
92,320
344,389
269,931
74,110
780,750
Total
funds
2025
£
92,320
344,389
269,931
74,110
780,750
Restricted
funds
2024
£
Events and other sales
136
Catering sales
Consultancy
Other
Total 2024
136
Unrestricted
Total
funds
funds
2024
2024
£
£
84,988
85,124
351,601
351,601
290,195
290,195
127,127
127,127
853,911
854,047

Dividends received
Interest received
Total 2025
Dividends received
Interest received
Total 2024
Unrestricted
funds
2025
£
13,333
68,758
82,091
Unrestricted
funds
2024
£
15,625
38,399
54,024
Total
funds
2025
£
13,333
68,758
82,091
Total
funds
2024
£
15,625
38,399
54,024

Fundraising costs
Support cost allocation
Fundraising wages and salaries
Total 2025
Unrestricted
funds
2025
£
352,281
99,914
134,632
586,827
Total
funds
2025
£
352,281
99,914
134,632
586,827
Fundraising costs
Support cost allocation
Fundraising wages and salaries
Total 2024
Unrestricted
funds
2024
£
451,715
56,282
126,764
634,761
Total
funds
2024
£
451,715
56,282
126,764
634,761

Trading costsofGloucestershire Wildlife Trust Enterprises Limited
Trading costsofWilder Glos Limited
Subsidiary staff costs
Total 2025
Unrestricted
funds
2025
£
249,283
180
324,479
573,942
Total
funds
2025
£
249,283
180
324,479
573,942
Trading costs of Gloucestershire Wildlife Trust Enterprises Limited
Trading costsofWilder Glos Limited
Subsidiary staff costs
Subsidiary depreciation
Total 2024
Unrestricted
funds
2024
£
221,609
46,420
402,672
12,000
682,701
Total
funds
2024
£
221,609
46,420
402,672
12,000
682,701

Endowment
funds
2025
£
Bigger better
Connecting people
Fit for the future
6,455
Total 2025
6,455
Restricted
funds
2025
£
1,947,838
427,339
23,617
2,398,794
Unrestricted
funds
2025
£
2,084,456
639,817
128,217
2,852,490
Total
2025
£
4,032,294
1,067,156
158,289
5,257,739
Endowment
funds
2024
£
Bigger better
Connecting people
Fit for the future
6,455
Total 2024
6,455
Restricted
funds
2024
£
1,480,881
401,725
31,035
1,913,641
Unrestricted
funds
2024
£
1,409,766
510,802
3,550
1,924,118
Total
2024
£
2,890,647
912,527
41,040
3,844,214

Activities
undertaken
directly
2025
£
Bigger better
3,316,656
Connecting people
811,194
Fit for the future
148,497
Total 2025
4,276,347
Support
costs
2025
£
715,638
255,962
9,792
981,392
Total
funds
2025
£
4,032,294
1,067,156
158,289
5,257,739
Activities
undertaken
directly
2024
£
Bigger better
2,267,189
Connecting people
691,356
Fit for the future
36,094
Total 2024
2,994,639
Support
costs
2024
£
623,458
221,171
4,946
849,575
Total
funds
2024
£
2,890,647
912,527
41,040
3,844,214

Staff costs
Depreciation
Training recruitment
Travel
Conservation reserves & communities
Membership
Office admin
Legal and professional
Total 2025
Bigger Connecting
better
people
2025
2025
£
£
2,012,664
542,335
6,528
10,828
4,751
73,708
9,637
1,139,799
222,396
69,853
19,298
9,804
6,249
3,316,656
811,194
Fit for the
Total
future
funds
2025
2025
£
£
16,826
2,571,825
6,528
15,579
83,345
18,680
1,380,875
3,327
92,478
16,053
109,664
109,664
148,497
4,276,347
Staff costs
Depreciation
Training recruitment
Travel
Conservation reserves & communities
Membership
Office admin
Legal and professional
Total 2024
Bigger better
2024
£
1,404,210
7,217
5,860
63,934
706,209
51,678
14,697
13,384
2,267,189
Connecting
people
2024
£
498,143
2,791
7,260
165,376
16,199
1,587
691,356
Fit for the
future
2024
£
11,141
24,168
785
36,094
Total
funds
2024
£
1,913,494
7,217
8,651
71,194
895,753
68,662
16,284
13,384
2,994,639

Staff costs
Depreciation
Auditor remuneration
Contribution to Wildlife Trusts
Legal and professional fees
Marketing costs
Office administration
Premises
Training and recruitment costs
Travel costs
Total support and governance costs
Allocation of support and governance costs to general fundraising costs
Total support and governance costs allocated to charitable
expenditure
2025
£
259,409
109,037
21,550
67,424
160,832
23,508
149,355
222,299
61,746
6,146
1,081,306
(99,914)
981,392
2024
£
265,739
126,571
15,189
49,121
32,293
19,393
112,114
244,525
35,235
5,677
905,857
(562,821)
343,036

Grants to institutions:
Tewkesbury Nature Reserve Limited
Stroud District Council
Grants to individuals:
Paid to individuals
2025
No.
1
1
4
4
2024
No.
1
1
2
3
3
2025
£
12,558
12,558
44,824
44,824
2024
£
3,549
21,045
24,594
154,152
154,152

Auditor's remuneration
2025 2024
£ £
Fees payable to the Charity's auditor for the auditofthe Charity's annual
accounts 20,000 19,596
Fees payable to the Charity's auditor in respect of:
Other services 5,630 2,050

Wagesandsalaries
Social security costs
Contribution to defined contribution pension
schemes
Operating costsofdefined benefit pension
schemes
Group
Group
2025
2024
£
£
2,538,883
2,352,228
217,011
201,978
161,171
154,463
373,280
3,290,345
2,708,669
Charity
Charity
2025
2024
£
£
2,246,983
1,949,556
197,739
201,978
147,864
154,463
373,280
2,965,866
2,305,997
Group Group
2025 2024
No. No.
Average staff head count 109 109
Group Group
2025 2024
No. No.
Inthe band £80,001 - £90,000 1

Cost or valuation
At1 April 2024
Additions
Disposals
At31March 2025
Depreciation
At1 April 2024
Charge for the year
On disposals
At31March 2025
Net book value
At31March 2025
At31March 2024
Nature
reserves
£
2,398,611
688,199
3,086,810
Land and
property
improvements
£
3,225,173
3,225,173
Land and
property
improvements
£
3,225,173
3,225,173
Land and
property
improvements
£
3,225,173
3,225,173
Equipment
£
359,862
43,869
403,731
Motor
vehicles
£
323,648
(54,954)
268,694
Total
£
6,307,294
732,068
(54,954)
6,984,408
1,515,090
115,565
(54,954)
1,575,701
5,408,707
4,792,204
3,086,810
2,398,611
912,611
89,535
1,002,146
2,223,027
2,312,562
319,636
12,605
332,241
71,490
40,226
282,843
13,425
(54,954)
241,314
27,380
40,805

Nature
reserves
£
Cost or valuation
At 1 April 2024
2,398,611
Additions
688,199
Disposals
At31March 2025
3,086,810
Depreciation
At 1 April 2024
Charge for the year
Ondisposals
At31March 2025
Net book value
At31March 2025
3,086,810
At31March 2024
2,398,611
Land and
property
improvements
£
3,225,173
3,225,173
912,611
89,535
1,002,146
2,223,027
Equipment
£
306,085
43,869
349,954
265,859
12,605
278,464
71,490
Motor
vehicles
£
323,648
(54,954)
268,694
282,843
13,425
(54,954)
241,314
27,380
Total
£
6,253,517
732,068
(54,954)
6,930,631
1,461,313
115,565
(54,954)
1,521,924
5,408,707
4,792,204
2,312,562 40,226 40,805

Group
Atvaluation
At 1 April 2024
Additions
Disposals
Revaluations
Reclassification from Cash at bank andinhand
At31March 2025
Investments
in
subsidiary
companies
Charity
£
Atvaluation
At 1 April 2024
200
Additions
Disposals
Revaluations
Reclassification from Cash at bank andin
hand
At31March 2025
200
Group
Atvaluation
At 1 April 2024
Additions
Disposals
Revaluations
Reclassification from Cash at bank andinhand
At31March 2025
Investments
in
subsidiary
companies
Charity
£
Atvaluation
At 1 April 2024
200
Additions
Disposals
Revaluations
Reclassification from Cash at bank andin
hand
At31March 2025
200
Listed
investments
£
704,392
209,917
(203,258)
(27,354)
683,697
Listed
investments
£
704,392
209,917
(203,258)
(27,354)
683,697
Cash held
as
investment
Total
£
£
704,392
209,917
(203,258)
(27,354)
16,911
16,911
16,911
700,608
Cash held
as
investment
Total
£
£
704,592
209,917
(203,258)
(27,354)
16,911
16,911
16,911
700,808




200

Names Company Registered office Principal activity Registered office Principal activity Class of Holding
number shares
Gloucestershire Wildlife 9706354 Asparent Cafes and other Ordinary 100%
Trust Enterprises Limited miscellaneous
services
Wilder Glos Limited 11283471 As parent Environmental Ordinary 100%
consulting
Names Income Expenditure Profit/(Loss) Net assets
£ £ for the year £
£
Gloucestershire Wildlife Trust 743,492 (624,544) 118,948 100
Enterprises Limited
Wilder Glos Limited 3,328 (13,498) (10,170)

Livestock
Workinprogress
Goods held for resale
Group
2025
£
18,650
8,400
27,050
Group
2024
£
18,650
14,360
12,234
45,244
Charity
2025
£
18,650
18,650
Charity
2024
£
18,650
18,650

Trade debtors
Amounts owed by group undertakings
Accrued income
Prepayments
Group
Group
2025
2024
£
£
325,482
202,966
629,108
717,669
124,188
76,475
1,078,778
997,110
Charity
2025
£
269,281
38,069
622,542
111,732
1,041,624
Charity
2024
£
165,270
28,910
710,596
76,226
981,002

Other loans
Trade creditors
Other taxationandsocial security
Other creditors and accruals
Deferred income
Deferred income:
Deferred income at 1 April 2024
Resources deferred during the year
Amounts released from previous periods
Group
Group
As_restated_
2025
2024
£
£
55,289
52,951
280,231
284,539
54,880
77,114
155,557
179,090
121,716
137,971
667,673
731,665
Charity
2025
£
55,289
264,482
25,297
134,861
120,674
600,603
Charity
Asrestated
2024
£
52,951
273,847
43,097
158,235
129,167
657,297
Group
Group
Asrestated
2025
2024
£
£
137,971
47,060
15,000
105,936
(31,255)
(15,025)
121,716
137,971
Charity
2025
£
129,167
12,500
(20,993)
120,674
Charity
As_restated_
2024
£
38,256
97,132
(6,221)
129,167

Group Group Charity Charity
2025 2024 2025 2024
£ £ £ £
Other loans 255,129 296,924 255,129 296,924
Between one and two years
Other loans
Between two and five years
Other loans
Over five years
Other loans
Group
Group
Charity
Charity
2025
2024
2025
2024
£
£
£
£
58,496
56,080
58,496
56,080
196,633
188,510
196,633
188,510
52,334
52,334

Group Group Charity Charity
2025 2024 2025 2024
£ £ £ £
Financial assets
Financial assets measured at fair value
through income and expenditure 700,708 704,392 700,708 704,392

Reconciliationofincomingresources
Totalincomingresources(aspreviouslystated)
Prioryearadjustment(a)
Prioryearadjustment{b)
Prioryearadjustment(d)
Totalincomingresources(asrestated)
Reconciliationoffunds
Restrictedfunds
Totalrestrictedfunds(aspreviouslystated)
Prioryearadjustment(a)
Prioryearadjustment(b)
Prioryearadjustment(c)
Prioryearadjustment(d)
Totalrestrictedfunds(asrestated)
UnrestrictedFunds
Totalunrestrictedfunds(aspreviouslystated)
Prioryearadjustment{c)
Totalunrestrictedfunds(asrestated)
Group
2024
£
2.304,609
(37,715)
134,075
(128.872)
(94,228)
2024
£
5,456,524
(37,715)
134.075
(94.228)
5,458,656
Charity
2024
£
2,304,609
(37,715)
134.075
(128.872)
(94,228)
2024
£
5,456,524
(37,715)
134.075
(94.228)
5,458,656
2,177,869
3,908,761
128,872
2,177,869
3,898.695
128.872
4,037,633
4,027,567

Statementoffunds-currentyear
As restated
Balanceat1
April 2024
Income Expenditure
£
£
£
Unrestricted
funds
Designated
funds
Capital
improvement
and repairs
188,000
Pension
provision
adjustment
315,704
503,704
Generalfunds
General Funds
3,533,929
3,190,665
(3,662,272)
Pensionreserve
(350,987)
3,533,929
3,190,665
(4,013,259)
Total
Unrestricted
funds
4,037,633
3,190,665
(4,013,259)
Endowment
funds
Endowment
Fund
1,911,144
(6,455)
Transfers
in/out
£
(188,000)
(315,704)
(503,704)
1,158,028
1,158,028
654,324
Balanceat
Gains/
31March
(Losses)
2025
£
£
(27,354)
4,192,996
39,204
(311,783)
11,850
3,881,213
11,850
3,881,213
1,904,689

Restricted
funds
Engagement
and learning
Connected
landscapes
Nature's
recovery
Partnership
working
Visitor
engagement
Totaloffunds
Asrestated
Balanceat1
April 2024
£
206,259
186,226
1,274,884
16,311
494,189
2,177,869
8,126,646
Transfers
Income Expenditure
in/out
£
£
£
386,513
(338,258)
742,228
(163,639)
(654,324)
1,518,270
(1,458,721)
(5,019)
(2,078)
286,950
(436,098)
2,928,942
(2,398,794)
(654,324)
6,119,607
(6,418,508)
Gains/
(Losses)
£
11,850
Balance at
31March
2025
£
254,514
110,491
1,334,433
9,214
345,041
2,053,693
7,839,595

Unrestricted
funds
Designated
funds
Capital
improvement
and repairs
Pension
provision
adjustment
General funds
General Funds
Total
Unrestricted
funds
Endowment
funds
Endowment
Funds
Balance at
1 April 2023
£
233,000
192,505
425,505
3,628,263
4,053,768
1,917,599
Asrestated
Income
£
2,905,866
2,905,866
Expenditure
£
(3,241,580)
(3,241,580)
(6,455)
Transfers
in/out
£
(45,000)
123,199
78,199
250,135
328,334
Gains/
(Losses)
£
(8,755)
(8,755)
Asrestated
Balance at
31March
2024
£
188,000
315,704
503,704
3,533,929
4,037,633
1,911,144

Restricted
funds
Engagement
and learning
Connected
landscapes
Nature's
recovery
Partnership
working
Visitor
engagement
Total of funds
Balance at
1 April 2023
£
412,955
168,270
857,222
9,161
419,446
1,867,054
7,838,421
Asrestated
Income
£
98,363
399,317
1,804,059
33,000
218,051
2,552,790
5,458,656
Expenditure
£
(137,540)
(380,493)
(1,226,450)
(25,850)
(143,308)
(1,913,641)
(5,161,676)
Transfers
in/out
£
(167,519)
(868)
(159,947)
(328,334)
Gains/
(Losses)
£
(8,755)
Asrestated
Balance at
31March
2024
£
206,259
186,226
1,274,884
16,311
494,189
2,177,869
8,126,646

Designated
funds
General funds
Endowment
funds
Restricted funds
Asrestated
Balance at
Balance at 1
Transfers
Gains/
31March
April 2024
Income Expenditure
in/out
(Losses)
2025
£
£
£
£
£
£
503,704
(503,704)
3,533,929
3,190,665
(4,013,259)
1,158,028
11,850
3,881,213
1,911,144
(6,455)
1,904,689
2,177,869
2,928,942
(2,398,794)
(654,324)
2,053,693
8,126,646
6,119,607
(6,418,508)
11,850
7,839,595

Designated
funds
General funds
Endowment
funds
Restricted funds
Balance at
Asrestated
Transfers
1 April 2023
Income
Expenditure
in/out
£
£
£
£
425,505
78,199
3,628,263
2,905,866
(3,241,580)
250,135
1,917,599
(6,455)
1,867,054
2,552,790
(1,913,641)
(328,334)
7,838,421
5,458,656
(5,161,676)
As restated
Balance at
Gains/
31March
(Losses)
2024
£
£
503,704
(8,755)
3,533,929
1,911,144
2,177,869
(8,755)
8,126,646

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Creditors dueinmore than one year
Provisions for liabilities and charges
Total
Endowment
Restricted
funds
funds
2025
2025
£
£
1,904,689
2,053,693
1,904,689
2,053,693
Unrestricted
Total
funds
funds
2025
2025
£
£
3,504,018
5,408,707
700,608
700,608
911,172
2,964,865
(667,673)
(667,673)
(255,129)
(255,129)
(311,783)
(311,783)
3,881,213
7,839,595

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Creditors dueinmore than one year
**TlA d **
As restated
Endowment
funds
2024
£
1,911,144
1,911,144
As restated
Restricted
funds
2024
£
2,272,097
(94,228)
2,177,869
Unrestricted
funds
2024
£
2,881,060
704,392
1,386,542
(637,437)
(296,924)
4,037,633
As restated
Total
funds
2024
£
4,792,204
704,392
3,658,639
(731,665)
(296,924)
8,126,646

Net income/expenditure for the year(asper Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Impairmentofassets
Gains/(losses)oninvestments
Dividends, interests and rents from investments
Interest paid
Decreaseinstocks
(lncrease)/decreaseindebtors
Decreaseincreditors
(Gains)/losses on defined benefit scheme
IncreaseinPension scheme liability
Net cash provided by/(used in) operating activities
Group
2025
£
(326,255)
115,565
27,354
(82,091)
18,801
18,194
(81,668)
(66,330)
8,270
342,717
(25,443)
Group
Asrestated
2024
£
308,031
145,788
24,000
(11,051)
(54,024)
21,651
5,553
(39,205)
(121,066)
(16,634)
(3,172)
259,871

Cashinhand
Total cash and cash equivalents
Group
2025
£
1,859,037
1,859,037
Group
As_restated_
2024
£
2,616,285
2,616,285

Cashat bank andinhand
Debt due within 1 year
Debtdueafter 1 year
At restated
at 1 April
2024
Cash flows
£
£
2,616,285
(757,248)
(52,951)
39,457
(296,924)
2,266,410
(717,791)
Other non-
cash
changes
£
(41,795)
41,795
At31March
2025
£
1,859,037
(55,289)
(255,129)
1,548,619

Transfersinfrom other Environmental Bodies
Grants distributed
Surplus/(deficit) of income over expenditure
2025
2024
£
£
50,390
(50,390)
37,715
(37,715)

At31March At31March
2025 2024
% %
Discount rate 5.80 4.85
Retail Prices Index (RPI) Inflation 3.30 3.40
Consumer Prices Index (CPI) Inflation 2.75 2.75
Revaluation of deferred pensionsinexcessofGMP 2.75 2.75
Pension increases (pre 1 July 1996) 5.00 5.00
Pension increases (post 1 July 1996) 3.15 3.25
At31March At31March
2025 2024
Years Years
Mortality rates(inyears)
- for a male aged 65 now 22.3 22.3
- at 65 for a male aged 45 now 23.6 23.6
- for a female aged 65 now 24.8 24.8
-at65 for a female aged 45 now 26.2 26.2

Equities
Diversified credit fund
UK Government Index Linked Bonds
UK Government Fixed Interest Bonds
Corporate bonds
Cash
Alternatives
LOI
Total fair value of assets
At31March
2025
£
107,044
55,596
50,735
74,015
9,943
220,028
517,361
At31March
2024
£
135,458
48,069
61,606
183,445
16,006
100,657
545,241
Past service cost
Interest income
Interest cost
Administrative expenses
Total amount recognisedinthe Consolidated Statement of Financial
Activities
Movementsinthe present valueofthe defined benefit obligation were as follows:
Opening defined benefit obligation
Actuarial (gains)/losses
Benefits paid
Past service costs
Interest cost
Actuarial loss
Closing defined benefit obligation
2025
£
373,280
(26,339)
24,352
18,935
390,228
2024
£
(25,246)
23,529
16,887
15,170
2025
£
(514,307)
(8,270)
24,690
(373,280)
(24,352)
58,105
(837,414)

Opening fair value of scheme assets
Interest income
Contributionsbyemployer
Benefits paid
Administration costs
Actuarial loss
Closing fair value of scheme assets
2025
£
545,241
26,339
39,241
(24,690)
(18,935)
(49,835)
517,361

Not later than 1 year
Later than 1 year and not later than 5 years
Later than 5 years
Group
Group
Charity
Charity
2025
2024
2025
2024
£
£
£
£
22,963
11,395
22,963
11,395
32,102
15,138
32,102
15,138
7,995
8,126
7,995
8,126
63,060
34,659
63,060
34,659
Group Group Charity Charity
2025 2024 2025 2024
£ £ £ £
Operating lease rentaIs 25,517 14,387 25,517 14,387