## **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|
- 6 -
## **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|
- 8 -
## **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.�
- 9 -
## **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