Trustees’ Annual Report for the period
From: March 2024 To: March 2025
Charity name: Tir-y-Cwm Trust Ltd
Charity registration number: 286542
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | To provide a residential centre from which adventurous and outdoor activities can be undertaken. Primarily this is for young people from varying backgrounds and social circumstances who would not normally experience such a location or activities. |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
-Running residential outdoor activity programmes for school children. - Use of the facility as a base for Duke of Edinburgh Award training. (Silver and Gold level) - Hiring the facility to outside groups (Scouts/Guides/CCF) to enhance their adventure programmes. - Use of the facility as a base for the delivery of National Governing Body awards such as Mountain Leader Training. - Use of the facility as a learning retreat for SEND or Pupil Premium school groups. - Hire of the facility to private groups as a short break or base to visit the surrounding area. |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | The trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2006, to have due regard to the Charity Commissions general guidance on public benefit. |
Additional information (optional) You may choose to include further statements where relevant about:
| SORP reference | ||
| Policy on grant making | Para 1.38 | Tir-y-Cwm Trust does not award grants to any organisations, charitable or non-charitable. |
| Policy on social investment including program related investment |
Para 1.38 | No social investments are being pursued at this moment. |
| Contribution made by volunteers |
Para 1.38 | Volunteers form the basis of work parties to improve the property or to assist with activities run by suitably qualified staff. |
| Other |
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | Post Covid the charity has helped meet a demand for outdoor education and challenge that fell away nationally in 2022. Hundreds of DofE participants have used the facility as a base to meet the expedition side of their award. Several school groups use the facility annually (up to 200 individuals spread across several weeks). This is the first taste of outdoor activities and adventure for many of the pupils and hopefully has inspired in them a lifelong respect and passion for the outdoors. This is anecdotally evidenced by former pupils/Scouts and other groups hiring the facility when they are older or going on to gain awards in the outdoor industry or for conservation groups. Many parents and group leaders feed back about the confidence and inspiration their son/daughter has gained from their use of the facility. |
Additional information (optional) You may choose to include further statements where relevant about:
| Achievements against objectives set |
Para 1.41 | Upgrades to the property were scheduled and completed in 2025. These include the following: -2 x solar batteries to supplement the 4 currently in place. -Respray of tin roofing -Creation of an Alpine style bunk to significantly improve comfort and durability of the bunkhouse accommodation. - Coppicing or removal of Ash trees posing a risk to the ropes course. - Concrete base installed to support the gas cage and canisters. - Roller door to secure the generator shed and improve safety by removing the broken up-and- over door. - With the move to the solar and battery scheme the facility has very much reduced its carbon footprint. The installation of LED lighting has further helped with this. |
|---|---|---|
| Performance of fundraising activities against objectives set |
Para 1.41 | N/A |
| Investment performance against objectives |
Para 1.41 | N/A |
| Other |
Financial Review
| Financial Review | ||
|---|---|---|
| Review of the charity’s financial position at the end of the period |
Para 1.21 | The charity is holding £32,211. Much of this is from an insurance claim for property damage in 2024. This money is committed to property and facility improvements in 2026/27. |
| Statement explaining the policyfor holdingreserves |
Para 1.22 | It is considered prudent to hold unrestricted reserves to the sum of £10,000. This is to help |
| stating why they are held | cover unforeseen costs to buildings or equipment, especially weather-related events. |
|
|---|---|---|
| Amount of reserves held | Para 1.22 | £10,000 |
| Reasons for holding zero reserves |
Para 1.22 | N/A |
| Details of fund materially in deficit |
Para 1.24 | N/A |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 | N/A |
| Additional information (optional) You may choose to include further statements |
where relevant about: | |
| The charity’s principal sources of funds (including any fundraising) |
Para 1.47 | Bookings and lettings of the facility remain the main source of funds. Some income was derived from fundraising in a silent auction made by the PTA of Beechen Cliff School in Bath. |
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 | N/A |
| A description of the principal risks facing the charity |
Para 1.46 | The primary risk is that during use of the facility an accident occurs involving one of the instructors, pupils or independent fee-paying guest. To mitigate this, a full risk assessment for the property and its multiple uses is routinely reviewed, while a ‘Book’ with a full breakdown of safety checks and a property and equipment maintenance schedule is maintained and updated by the trustees. Twice yearly meetings review and record each key item of the Book to ensure maintenance and safety checks are carried out and to meet safety and legal requirements. The main operational risk is the failure of the solar/battery storage system, which means bookings would have to be cancelled if the back- up generator cannot be put into use; however, this is unlikely. Other risks include external events that would prevent use of the facility such as water damage to the access track that is maintained by the Forestry Commission. |
| Other | In December 2023, a zero interest, £30,000 loan was made to the trust by a trustee, David Brewer, to facilitate a solar/battery system. This was to remove reliance on ever increasing faulty diesel generators and ensure bookings could go ahead with confidence. As of Dec 25 no repayments haveyet been made,but are scheduled for 2026. |
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 | The charity is controlled by its governing document, a Deed of Trust, and constitutes a limited company, limited by guarantee as defined |
by the Companies Act 2006. How is the charity constituted? Para 1.25 Charitable company (e.g unincorporated association, CIO) Trustee selection methods Potential trustees are forwarded by virtue of their including details of any skill set or ability to give up time to help facilitate constitutional provisions e.g. the running of the property and charity. The election to post or name of Para 1.25 current trustees accept or decline appointments any person or body entitled by vote at meetings. to appoint one or more trustees
Additional information (optional)
| Additional information (optional) | Additional information (optional) | |
|---|---|---|
| You may choose to include further statements | where relevant about: | |
| Policies and procedures adopted for the induction and training of trustees |
Para 1.51 | Trustees are recruited to complement the skills required to maintain and run the property in its remote location. In addition, trustees are recruited if their skillset lies with project management or seeking funding/understanding legal requirements. |
| The charity’s organisational structure and any wider network with which the charity works |
Para 1.51 | Although all trustees have responsibility for running the charity, the Chairman of the trustees assumes responsibility for the management of the charity. |
| Relationship with any related parties |
Para 1.51 | The trust has trustees in common with Beechen Cliff School in Bath. |
| Other |
Reference and Administrative details
c
| c | |
|---|---|
| Charity name | Tir-y-Cwm Trust Ltd |
| Other name the charity uses | N/A |
| Registered charitynumber | 286542 |
| Charity’s principal address | 6 Chelmer Grove, Keynsham, Bristol, BS31 1QA |
| Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee(if any) |
|---|---|---|---|
| Jason Roofe | Chair | Jason Roofe | |
| Richard Stewart | Richard Stewart | ||
| Gavin Hawkins | Gavin Hawkins | ||
| Jane Fox | Jane Fox | ||
| David Brewer | David Brewer |
– Corporate trustees names of the directors at the date the report was approved
Director name
Jason Roofe Richard Stewart Gavin Hawkins Jane Fox David Brewer
Name of trustees holding title to property belonging to the charity
| Trustee name | **Dates acted if not for whole year ** | |
|---|---|---|
| Jason Roofe | ||
| Richard Stewart |
Gavin Hawkins Jane Fox David Brewer
Funds held as custodian trustees on behalf of others
| Description of the assets held in this capacity |
N/A |
|---|---|
| Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects |
N/A |
| Details of arrangements for safe custody and segregation of such assets from the charity’s own assets |
N/A |
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) | J. Roofe | D. Brewer |
|---|---|---|
| Full name(s) | Jason Roofe | David Brewer |
| Position (eg Secretary, Chair, etc) |
Chair | Trustee |
| Date | 30/12/25 | 30/12/25 |
TIR-Y-CWM TRUST LIMITED INCOME STATEMENT FOR THE YEAR ENDED 31 MARCH 2025
| Turnover Administrative expenses Other operating income Operating surplus Surplus on ordinary activities before taxation Tax on surplus on ordinary activities Surplus for the financial year |
2025 £ 22,061 (7,812) 17,150 31,399 31,399 - 31,399 |
2024 £ 14,695 (10,992) - |
|---|---|---|
| 3,703 | ||
| 3,703 - |
||
| 3,703 |
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TIR-Y-CWM TRUST LIMITED STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
| Notes Fixed assets Tangible assets 4 Current assets Cash at bank and in hand Creditors: amounts falling due within one year 5 Net current assets/(liabilities) Net assets Funds Unrestricted funds Members' funds |
2025 £ 398,109 40,791 (27,186) 13,605 411,714 411,714 411,714 |
2024 £ 400,998 6,503 (27,186) |
|---|---|---|
| (20,683) | ||
| 380,315 | ||
| 380,315 | ||
| 380,315 |
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by
David Brewer Director
Charity Registration No. 286542
- 7 -
TIR-Y-CWM TRUST LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
1 Statutory information
Tir-y-cwm Trust Limited is a trust, registered in England and Wales, registration number 286542. The registered office is Beechen Cliff School, Alexandra Park, Bath, BA2 4RE, England.
2 Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3 Accounting policies
These financial statements for the year ended 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
| Land & buildings over 50 years Fixtures & fittings over 10 years 4 Tangible fixed assets Cost or valuation At 1 April 2024 At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 |
Land & buildings £ At cost 375,000 375,000 - - - 375,000 375,000 |
Fixtures & fittings £ At cost 28,886 28,886 2,888 2,889 5,777 23,109 25,998 |
Total £ 403,886 |
|---|---|---|---|
| 403,886 | |||
| 2,888 2,889 |
|||
| 5,777 | |||
| 398,109 | |||
| 400,998 |
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TIR-Y-CWM TRUST LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
| 5 Creditors: amounts falling due within one year Bank loans and overdrafts Accruals |
2025 £ 26,886 300 27,186 |
2024 £ 26,886 300 |
|---|---|---|
| 27,186 |
The company is limited by guarantee and has no share capital.�
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Independent Examner's report to the Trustees of Tir-Y-Cwm Trust
We report to the charity trustees on our examination of the accounts of the charity for the year end 2025.
Responsibilites and basis of report
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in acc the requirements of the Charities Act 2001 ("the act").
We report on our examinatin of the Trust's accounts carried out under section 145 of the 201 carrying out our examination, we have followed the applicable Directions given by the Charity Comm section 145(5)(b) of the Act.
Independent examiners' statement
We have completed our examination. We confirm that no material matters have come to our connection with the examination which give us cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act, or
-
-the accounts do not accord with the accounting records.
We have no concerns and have come across no other matters in connection with the examinat attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Easy Accounts & Tax Ltd Chartered Accountants 2 Carlton Row Trowbridge England BA14 0RJ
12/1/2026