2024-04-05-accounts - Woodlands Green Ltd

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

COMPANY REGISTRATION NUMBER: 01410061 CHARITY REGISTRATION NUMBER: 277299

Woodlands Green Limited

Company Limited by Guarantee

Financial Statements

For the year ended

5 April 2024

COHEN ARNOLD

Chartered accountant& statutory auditor New Burlington House 1075 Finchley Road LONDON NW11 0PU

Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Financial Statements

Year ended 5 April 2024

	Page
Trustees' annual report (incorporating the director's report)	1
Independent auditor's report to the members	4
Statement of financial activities (including income and expenditure
account)	8
Statement of financial position	9
Notes to the financial statements	10

Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 5 April 2024

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 5 April 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Woodlands Green Limited Charity registration number 277299 Company registration number 01410061 Principal office and registered 27 Yew Tree Court office London NW11 0RA The Trustees Mr D J A Ost Mr J A Ost Mr A Hepner Auditor Cohen Arnold Chartered accountant & statutory auditor New Burlington House 1075 Finchley Road LONDON NW11 0PU

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure

The charity is an incorporated entity established on 18th January 1979 and is limited by guarantee.

Governance and management

The Articles of Association provide for a minimum of two and a maximum of fifteen trustees. Were there a requirement for new trustees, these would be identified and appointed by the existing trustees.

Risk management

The trustees have identified and reviewed the major risks to which the charity is exposed, in particular those relating to the operations and finances of the charity, and are satisfied that the systems are in place to manage those risks.

OBJECTIVES AND ACTIVITIES

Charitable objects

The company is established to further those purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as the trustees may determine and in particular, but not exclusively, the advancement of education, the relief of poverty and sickness, the relief of poverty and the advancement of the Jewish religion.

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 5 April 2024

The charity's principal activity throughout the year was the provision and distribution of donations and grants to those causes that fall within the objectives of the charities. No change is envisaged in the immediate future.

The Trustees confirm their compliance with the duty to have due regard to the public benefit guidance published by the Charity Commission when reviewing the charity's aims and objectives and in planning its future activities.

Grant making policy

Grants are made to charitable institutions and organisations which accord with the objects of the charity.

The Trustees are approached for donations by a wide variety of charitable institutions operating all over England. The trustees consider all requests which they receive and make donations based on the level of funds available.

ACHIEVEMENTS AND PERFORMANCE

During the year the charity continued its philanthropic activities and its support of charitable with grants and donations totalling £182,500.

FINANCIAL REVIEW

The trustees consider the position of the charity to be satisfactory.

The charity's financial statements show a net surplus of £40,207 (2023: £55,031) and total unrestricted funds of £4,194,594 (2023: £3,248,649). Voluntary income during the year amounted to £19,112, and investment income during the year amounted to £310,824. The net rental income for the year was £265,036. Total resources expended were £289,729.

The financial results of the charity's activities for the period to 5 April 2024 are fully reflected in the attached financial statements together with the notes thereon.

Reserves policy

The charity attempts to maintain sufficient reserves to meet the ever increasing demands on its funds from various charitable organisations.

PLANS FOR FUTURE PERIODS

The charity plans to continue the activities outlined above in the forthcoming years subject to satisfactory incoming resources.

TRUSTEES' RESPONSIBILITIES STATEMENT

The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 5 April 2024

In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the applicable Charities SORP;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 23 January 2025 and signed on behalf of the board of trustees by:

Mr D J A Ost Trustee

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Woodlands Green Limited

Year ended 5 April 2024

OPINION

We have audited the financial statements of Woodlands Green Limited (the 'charity') for the year ended 5 April 2024 which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charity's affairs as at 5 April 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Charities Act 2011.

BASIS FOR OPINION

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

CONCLUSIONS RELATING TO GOING CONCERN

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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Woodlands Green Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Woodlands Green Limited (continued)

Year ended 5 April 2024

OTHER INFORMATION

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

the information given in the trustees' report is inconsistent in any material respect with the financial statements; or
adequate accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the trustees' responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Woodlands Green Limited (continued)

Year ended 5 April 2024

AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks that are applicable to the group through discussion with the management and identified which were most significant with respect to the financial statements. We identified Companies Act 2006 (including associated regulations), Charities Act 2011, Charities SORP (FRS 102), Financial Reporting Standard 102, Taxation Laws and Regulations, The Landlord and Tenant Act and Health & Safety Regulations as being most significant to these financial statements. We communicated these identified frameworks amongst our audit team and remained alert to any indications of non-compliance throughout the audit. We ensured that the engagement team had sufficient competence and capability to identify or recognise non-compliance with laws and regulations.
We discussed with the management the policies and procedures regarding compliance with the legal and regulatory framework.
We assessed the susceptibility of the group's financial statements to material misstatement due to non-compliance with legal and regulatory framework, including how fraud might occur, by enquiry with the management during the planning and finalisation stages of our audit and by using proprietary disclosure checklists. The susceptibility to such material misstatement was determined to be low.
Based on this understanding, we designed our audit procedures to identify non-compliance with the identified legal and regulatory framework, which were part of our procedures on the related financial statement items. Our procedures included reviewing the group's internal controls policies and procedures, reviewing the minutes of board meetings and correspondence with regulatory bodies including HM Revenue & Customs, testing transactions outside the normal course of the business and journal entries, and discussions with the management.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Independent Auditor's Report to the Members of Woodlands Green Limited (continued)

Year ended 5 April 2024

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

USE OF OUR REPORT

This report is made solely to the charity's members, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Asher Sternlicht FCA (Senior Statutory Auditor)

For and on behalf of Cohen Arnold Chartered accountant & statutory auditor New Burlington House 1075 Finchley Road LONDON NW11 0PU

23 January 2025

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 5 April 2024

		2024	2024	2023
		Unrestricted
		funds	Total funds	Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	5	19,112	19,112	46,000
Investment income	6	310,824	310,824	315,985
		-------------------------------------	-------------------------------------	-------------------------------------
Total income		329,936	329,936	361,985
		=====================================	=====================================	=====================================
Expenditure
Expenditure on raising funds:
Investment management costs	7	(36,162)	(36,162)	(20,785)
Expenditure on charitable activities		(253,567)	(253,567)	(286,169)
		-------------------------------------	-------------------------------------	-------------------------------------
Total expenditure		(289,729)	(289,729)	(306,954)
		=====================================	=====================================	=====================================
		-------------------------------------	-------------------------------------	-------------------------------------
Net income		40,207	40,207	55,031
		=====================================	=====================================	=====================================
Other recognised gains and losses
Fair value movements		905,738	905,738	394,973
		-------------------------------------	-------------------------------------	-------------------------------------
Net movement in funds		945,945	945,945	450,004
Reconciliation of funds
Total funds brought forward		3,248,649	3,248,649	2,798,645
		-----------------------------------------------	-----------------------------------------------	-----------------------------------------------
Total funds carried forward		4,194,594	4,194,594	3,248,649
		===============================================	===============================================	===============================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 10 to 16 form part of these financial statements.

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Statement of Financial Position

5 April 2024

		2024		2023
	Note	£	£	£	£
Fixed assets
Investments	11		3,341,045		2,435,307
Current assets
Debtors	12	1,667,082		1,619,538
Cash at bank and in hand		51,731		93,313
		-----------------------------------------------		-----------------------------------------------
		1,718,813		1,712,851
Creditors: amounts falling due
within one year	13	(193,143)		(149,867)
		-----------------------------------------------		-----------------------------------------------
Net current assets			1,525,670		1,562,984
			-----------------------------------------------		-----------------------------------------------
Total assets less current liabilities			4,866,715		3,998,291
Creditors: amounts falling due after
more than one year	14		(672,121)		(749,642)
			-----------------------------------------------		-----------------------------------------------
Net assets			4,194,594		3,248,649
			===============================================		===============================================
Funds of the charity
Unrestricted funds			4,194,594		3,248,649
			-----------------------------------------------		-----------------------------------------------
Total charity funds	15		4,194,594		3,248,649
			===============================================		===============================================

For the year ending 5 April 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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

These financial statements were approved by the board of trustees and authorised for issue on 23 January 2025, and are signed on behalf of the board by:

Mr D J A Ost

Trustee

The notes on pages 10 to 16 form part of these financial statements.

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited Company Limited by Guarantee Notes to the Financial Statements

Year ended 5 April 2024

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 27 Yew Tree Court, London, NW11 0RA.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2024

3. Accounting policies (continued)

Incoming resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
all other income is recognised on a receivable basis. This includes income from investments and deposits, and rentals from property assets.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Investments

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2024

3. Accounting policies (continued)

Investment property

Properties classified as investments are included in the Balance Sheet at fair value. Any gains or losses arising from changes in the fair value are recognised in the Statement of Financial Activities.

In accordance with the FRS 102, no depreciation or amortisation is provided in respect of freehold or long-leasehold investment properties.

Acquisitions and Disposals of Properties

Acquisitions and Disposals of properties are considered to take place at the date of legal completion and are included in the Financial Statements accordingly.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

4. Limited by guarantee

Woodlands Green Ltd is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

5. Donations and legacies

Donations and legacies
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2024	Funds	2023
	£	£	£	£
Donations
Donations	19,112	19,112	46,000	46,000
	===============================	===============================	===============================	===============================

Donations received includes £15,000 received from companies connected with the trustees. No conditions were attached to any of the donations.

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2024

6. Investment income

6.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2024	Funds	2023
		£	£	£	£
	Income from investment properties	301,198	301,198	306,595	306,595
	Income from listed investments	1,456	1,456	1,609	1,609
	Other interest receivable	8,170	8,170	7,781	7,781
		-------------------------------------	-------------------------------------	-------------------------------------	-------------------------------------
		310,824	310,824	315,985	315,985
		=====================================	=====================================	=====================================	=====================================
7.	Investment management costs
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2024	Funds	2023
		£	£	£	£
	Investment property management
	expenses	36,162	36,162	20,785	20,785
		===============================	===============================	===============================	===============================
8.	Analysis of grants
					2024
					£
	Grants to institutions
	Tomchai Torah Be'Am Yisroel (T.T.B.Y.)				25,000
	Chevras Mo'oz Ladol				22,500
	Live and Learn				21,000
	Mercaz Chasidei Wiznitz Trust				12,250
	Start Upright				10,000
	String of Pearls				10,000
	Collel Chibath Yerushalyaim				6,000
	The TMC Trust Limited				5,600
	Beis Yaakov Primary School Foundation				5,000
	Chasdei Aharon Limited				5,000
	Goodheights Ltd				5,000
	Other grants less than £5,000				55,150
					-------------------------------------
	Total grants				182,500
					=====================================
9.	Auditors remuneration
				2024	2023
				£	£
	Fees payable for the audit of the financial statements			4,560	4,530
				==========================	==========================

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2024

10. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

11. Investments

Investments
	Listed	Investment
	investments	properties	Total
	£	£	£
Fair value
At 6 April 2023	35,307	2,400,000	2,435,307
Additions	–	–	–
Fair value movements	5,738	900,000	905,738
	-------------------------------	-----------------------------------------------	-----------------------------------------------
At 5 April 2024	41,045	3,300,000	3,341,045
	===============================	===============================================	===============================================
Impairment
At 6 April 2023 and 5 April 2024			–
			===============================================
Carrying amount
At 5 April 2024	41,045	3,300,000	3,341,045
	===============================	===============================================	===============================================
At 5 April 2023	35,307	2,400,000	2,435,307
	===============================	===============================================	===============================================

All investments shown above are held at valuation.

Investment properties

The Company's investment properties were valued by the directors as at 5 April 2024, based on their understanding of property market conditions and the specific property concerned.

Listed investments

Listed investments are stated at mid-market value at the close of business on the London Stock Exchange at the charity's year end.

12. Debtors

Debtors
	2024	2023
	£	£
Prepayments and accrued income	11,211	10,166
Other debtors	1,655,871	1,609,372
	-----------------------------------------------	-----------------------------------------------
	1,667,082	1,619,538
	===============================================	===============================================

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2024

13. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
	2024	2023
	£	£
Mortgage loans	86,057	95,086
Accruals and deferred income	62,478	51,396
Other creditors	44,608	3,385
	-------------------------------------	-------------------------------------
	193,143	149,867
	=====================================	=====================================
Creditors: amounts falling due after more than one year
	2024	2023
	£	£
Mortgage loans	643,417	715,382
Bank loans and overdrafts	28,704	34,260
	-------------------------------------	-------------------------------------
	672,121 =====================================	749,642 =====================================

14. Creditors: amounts falling due after more than one year

15. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
	At			Gains and	At
	6 April 2023	Income	Expenditure	losses	5 April 2024
	£	£	£	£	£
General funds	1,672,349	329,936	(289,729)	–	1,712,556
Fair value reserve	1,576,300	–	–	905,738	2,482,038
	-----------------------------------------------	-------------------------------------	-------------------------------------	-------------------------------------	-----------------------------------------------
	3,248,649	329,936	(289,729)	905,738	4,194,594
	===============================================	=====================================	=====================================	=====================================	===============================================
	At			Gains and	At
	6 April 2022	Income	Expenditure	losses	5 April 2023
	£	£	£	£	£
General funds	1,617,318	361,985	(306,954)	–	1,672,349
Fair value reserve	1,181,327	–	–	394,973	1,576,300
	-----------------------------------------------	-------------------------------------	-------------------------------------	-------------------------------------	-----------------------------------------------
	2,798,645	361,985	(306,954)	394,973	3,248,649
	===============================================	=====================================	=====================================	=====================================	===============================================

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Docusign Envelope ID: E0D1F380-88DC-4777-988B-C539BA58F0AB

Woodlands Green Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2024

16. Analysis of net assets between funds

Analysis of net assets between funds
	Unrestricted	Total Funds
	Funds	2024
	£	£
Investments	3,341,045	3,341,045
Current assets	1,718,813	1,718,813
Creditors less than 1 year	(193,143)	(193,143)
Creditors greater than 1 year	(672,121)	(672,121)
	-----------------------------------------------	-----------------------------------------------
Net assets	4,194,594	4,194,594
	===============================================	===============================================
	Unrestricted	Total Funds
	Funds	2023
	£	£
Investments	2,435,307	2,435,307
Current assets	1,712,851	1,712,851
Creditors less than 1 year	(149,867)	(149,867)
Creditors greater than 1 year	(749,642)	(749,642)
	-----------------------------------------------	-----------------------------------------------
Net assets	3,248,649 ===============================================	3,248,649 ===============================================

17. Related parties

Other debtors includes amounts aggregating £1,488,155 due from charities where the trustees of this charity are trustees. The loans are interest free and repayable on demand.

Other debtors includes an amount of £163,398 due from a company where the trustees of this charity are directors. During the period, interest was charged on this loan at the rate of 5% per annum.

Other creditors falling due within one year represents amounts aggregating £44,608 due to companies where the trustees of this charity are directors. The loans are interest free and repayable on demand.

Additional related party information is included in note 5.

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