Charity registration number 306006
Company registration number 00937722 {England and Wales)
FOREST SCHOOL CAMPS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

FOREST SCHOOL CAMPS
LEGAL AND ADMINISTRATIVE INFORMATION
Coun¢ll Of Managem9nl
Piete Brooks
DaphneACarre
Andrew Freedman
Bryson Gore
Uewellyn Gore
Benjamin Grainger
Lee Monk
Frances A Rainford
M Daniel B Simon
Affthea E M Smith
Joel J A Smith
Ruth Steed
Rosemary J ￿Innett
Chrissie Woo&Uwins
Jennifer M Sykes
Dr Sophie Meekings
Alice Husband
Grizelda Hafter
Rebecca Powell
Jac Sl John
Margaret Stone
Kale Hall
Ajma Fay Okkum Collins IAppoinled 16 September 20231
Amy Jane Steward
(Appointed 16 September 20231
Celeste Datta
(Appointed 16 September 20231
Hugo Buckle Heagren
IAppoinled 29 January 20231
Huw Price
IAppointed 23 April 20231
Kevin Simon Hafter
IAppoinled 23 April 20231
May Dorothy Zanetti
(Appointed 23 April 20231
Mackeith
Yasmin lona AhmadzadehlAppointed 23 April 20231
Caroline Nicola Keam
Daniel Hall
IAppointed 16 March 2024)
IAppointed 27 April 20241
Secretsry
Althea E M Smith
Charlty number
306006
Company number
00937722
Registered office
Forest School Camps
Hill Row Causeway
Haddenham
Ely
CB6 3PA
Indgpendent 9xamlner
Stephen Meredith FCA DChA
Alliolls LLP
Friary Court
13-21 High Street
Guildford
Surrey
GU1 3DL

FOREST SCHOOL CAMPS
LEGAL AND ADMINISTRATIVE INFORMATION
Bankgrs
CAF Bank Limited
25 lQ"ngs Hill Avenue
Wesl Malling
Kent
ME194JQ
Soll¢ltors
HIII &Abbott
9 & 10 Market Road
Chelmsford
Essex
CM1 1XH
Holden & Partners LLP
4th Floor
The Piano Factory
Farringdon Road
London
EC1R 3BX

FOREST SCHOOL CAMPS
CONTENTS
Pagg
Council Of Management's report
Independent examinerfs report
Statement of financial activities
9-10
Balance sheet
Notes to the financial statements
13-25

FOREST SCHOOL CAMPS
COUNCIL OF MANAGEMENT'S REPORT IINCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 OCTOBER 2023
The Council of Management present their report and accounts for the year ended 31 October 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial slalements and comply with the Companies Act 2006 and Accounting and Reporting by Charities".
Stslemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191"
Objectives and activities
The charity is run by volunteers as it has been since 1947. It provides supervised camping holidays for boys and
girfs lyouth membersl be￿een the ages of 6/2 and 18 years, in this county and abroad, of an educatK)nal and
adventurous nature, and in so doing encourages self-re1lan￿, a sense of community and an interest in nature and
woodcraft.
The charity's aims are described in the followng stslemenl..
On our camps we aim lo leach our youth members how to live with..
independence and responsibility.,
concern and care for themselves, other people and the environment.,
resourcefulness and self-confidence.,
tolerance.,
self-respect
Our education is about discovering for oneself how lo do something, rather than being told in the abstract. Our
youth members find themselves in situations that encourage this., the outdoors demands and encourages learning.
We remove unnecessary authority and, wth due regard for safely, encourage our youth members to lake
responsibility and to reach their own decisions on the small and nol-so-small issues, individually or as members of a
group.
The Council of Management has paid due regard lo guidance issued by the Charity Commission in deciding what
activities the Charity should undertake.
The charty's objectives are achieved by arranging a programme of camps in various locations (whether cenlred on
one site or mobile Camps moving between silesl with general or specific activities Isuch as cycling, canoeing,
swimming, rafting, sailing, walking or caving), on which youth members Can book a place. Volunteer leaders run the
camps.
Camp Fee Support
Youth members who are unable lo afford the fees lo attend the Camps are encouraged to apply for assistsnce from
the Fees Support I'Aid FLJnd'l, which is supported by voluntary donations and the charity's funds. No existing or new
youth member is denied a place because they are unable to afford the fees.
Equlpment Support
Youth members are also offered additional personal equipment where needed, such as Wellington boots, wami
dothing Dr tents. In most cases, where dothing or equipment is suitable to be used by another child, then il is
returned lo the stores centre after camp. In some cases where the child is likely lo have continued use of this
equipment, or il cannot be r&used within the organisalion, the child will keep the equipment.

FOREST SCHOOL CAMPS
COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTORS. REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
Use of volunteers
The organisalion is run entirely by hundreds of unpaid volunteers. Vve only pay for professional services such as
bookkeeping, auditing, legal and financial advice, or external trainers, transport and maintenance of our buildings
and land.
The charity is extremely grateful for the hard work of ils staff and committee members, wrthoul whom the charity
would not exist.
Physical base
FSC maintains a physical base in Haddenham in Cambridgeshire. Volunteers attend 7 weekend camps per year to
store. clean, maintain and pack equipment for camps. We also maintsin and use a 2.5 hectare woodland adjacent
to the stores site. This woodland has begun to be used for short camps. There were also 10 fit out days for our new
stores and training centre at our physical base.
Achi8vemgnts and pgrfomian¢e
Camps
This year we ran 21 children's camps and 5 Associate camps.
Inclusion
Vve aim lo offer al least 100A of our places to childrèn with disabilities and other high support children. This year 100
campers with disabilities were given places on a camp.
A number of these children and young adults are usually based in residential schools or housing. Camp gives them
a break from their usual environment and offers new experiences within a supportive community. We strive to give
these children and adults the same opportunities as non-disabled children to go on camp, to participate in all our
activities and to leam new skills. Mentors liaise with families before and after camp to ensure a positive camping
experien￿.
We also provide a range of training for our stsff to provide them wth additional skills for carirg foi children with
disabilities.
Financial review
In 2018 it was identified that FSC'S physical base at Haddenham was in need of considerable re-building work if we
wished to remain there. A project was initiated in 2017 to consult within the organisation and on the best course of
action. As at 31 October 2023 the first phase of this project was complete and the Bi9 Roof was comFleled, the total
cost was c.£1.5m lincl. VAT and work is still underway to fit the new building out. Future plans to construct for the
next phase of this project are under consideration.
11 is the Policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained al a level equivalent lo approximately one year of support costs, currendy £110,000 li.e. expenditure
exduding the direct costs of running camps). The Counul of Management consider that reserves al this level will
ensure that, In the event of a significant drop in funding, il wll be able to continue the Charity's current activities
while consideration Is given lo ways in which additional funds may be raised. Free reserves have been maintained
above this level throughout the year.
We maintain sufficient reserves lo cover..
our annual cash flow (camping fees. which represent nearfy 900/0 of our income, are principally received
be￿een March and July, whilst expenditure occurs throughout the yearl.,
contingencies such as the cancellation of some or all of our camping programme with the concomitant loss
of fee income (for instance through continued pandemic related lockdown reslrictionsl.,
the completion of our rebuilding project at Haddenham, in particular replacing the remaining dilapidated
huts with a further building for woodworking and metal working.
the replacement of the Children's database and financial software.

FOREST SCHOOL CAMPS
COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTORS. REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
Our income comes from the follo¥Mng sources..
Camp Fees - This typically the largest part of our income and comes from fees charged to our youth
members for camping places.
Donations
Vlhich this year was larger than Camp Fees due lo the fundraising efforts for our Stores
Development Project. These donations primarily come from staff members, associate members, or the
parents of our youth members. A small number of donations come from people who have no direct
connection with the organisalion bul support our aims. We also received welcome Income In the year from
some Charitable Trusts.
Bank interest and investment Income - Since we liquidated our investments into cash in November 2017
Isee belowl we no longer lo expect this lo represent a significant source of income.
House rental income is received from our property at Haddenham
Solar panels at our stores in Haddenham generate some income.
We raised £186,716 12022'.£414,1031 through voluntsry donations, legacies and grants, and free reserves at the
year end were £384,86312022.' 686,1181.
Reslricled funds al the year end were £45,125, relating lo funds received from Hedley Foundation, Marco Guillen's
estate and Tesco. All funds raised for the Stores Development Project have been spent12022." £nill. Unrestricted
funds stood at £1,494,71412022." £1,369,424), induding the Haddenham Stores Development fund. Free rèserves,
representing unreslricled funds less funds invested in fixed assets Inel of associated borrowings), al the year end
were £384.86312022'. £688,118>.
Camping costs are our most significant and most important area of expenditure, and continue lo be monitored
closely lo ensure we are offering a good camping experience al the lowest possible price.
We continue lo be very grateful to the sUPPOrt re￿iVed from our associate members, staff and par￿lS of our youth
members. With their support we need never tum a child away whose parents cannot afford the regular fees. During
the year we also received a wonderful bequest from Marcos Guillen's estate for our camper support fund. The
Hedley Foundation and the Jack Pelchey Foundation also gave helpful Contributions towards camper support, our
camp for those with learning needs and training of new staff. We are hugely grateful for all this support.
We are delighted to report that our new stores and training centre was completed and handed over in April 2023.
Following a 10-day work party to fit il out, we were able lo use it for sending out the kit for all the camps we ran over
the summer and autumn. 11 Is proving lo be a wonderful building and has exceeded our expectations. We are so
very grateful to all those who have given so gènerously lo make this Investment In our future possible.
These include the wonderful gift from Roddy Brooks and his widow. Gilly. The Garfield Weston family has provided
very generous support through the Garfield Weston Foundation. The Northwick Trust, the Bernard Sunley
Foundation and the Cyril and Eve Jumbo Trust also gave grants and the Rank Foundation provided a significant
interesl-free loan. Parents, staff, former staff, assoaates and other individual supporters made valuable
conlribulions.
The Council of Management have assessed the major risks to which the charity is exposed, and are satisfied that
systems are in place lo mitigate exposure lo the major risks.

FOREST SCHOOL CAMPS
COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTORS. REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
Plans for future perlods
Long term
Forest School Camps aims to continue providing supervised camps for a similar number of children year on year.
Our core activities remain as relevant today as they did when the Charity was founded and have changed little sin
the Chaiily's Inception. Vve aim lo continue providing an 'advenlure in education" wth a high level of care lo those
in our charge.
We will continue to support and train our slafflvolunteers and encourage diverse stsff involvement in committees
and Council and the general running of the organisation.
Stru￿ure. governance and management
The charity is a company limited by guarantee.

FOREST SCHOOL CAMPS
COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTORS. REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
The Council of Management, who are also the directors for the purpose of company law, and who served during the
year and up lo the dale of signature of the financial slalements were..
Kalharine Bevan
Piele Brooks
DaphneA Carre
Feimatta Conleh
Vanessa Cooke
Tornos L Ford
Andrew Freedman
Bryson Gore
Llewellyn Gore
Benjamin Grainger
Ruth C Illingworth
Cameron J Kaye
Caroline Keam
Lee Monk
Frances A Rainford
M Daniel B Simon
Liam Smeeth
Allhea E M Smith
Joel J A Smith
Ruth Steed
Hannah E E Summers
Rosemary J Whinnett
Chrissie Wood-uwins
Rachel Young
Joshua R Hanson
Jessica S McQuail
Jennifer M Sykes
Dr Sophie Meekings
Alice Husband
Peter Nolan
Charlotte l O Gage
Christian Kaye
Timothy Abbott
Sarah Carpenter
Joanna Casserley
Grizelda Hafter
Lucy Holburn
Rebecca Powell
Jac St John
Margaret Stone
Kate Hall
Alma Fay Okkum Collins
Amy Jane Steward
Celeste Datta
Hugo Buckle Heagren
Huw Price
Kevin Simon Hafter
May Dorothy Zanetti Mackeilh
Yasmin lona Ahmadzadeh
(Resigned 23 April 20231
(Resigned 27 April 20241
(Resigned 23 April 20231
(Resigned 27 April 20241
(Resigned 23 April 20231
(Resigned 23 April 20231
(Resigned 15 December 20221
(Resigned 23 April 20231
(Resigned 27 April 20241
(Resigned 23 April 20231
(Resigned 27 April 20241
(Resigned 15 December 20221
(Appointed 16 March 20241
(Resigned 23 April 20231
(Resigned 23 April 20231
IResigned 27 April 20241
(Resigned 27 April 20241
(Resigned 23 April 20231
(Resigned 23 April 20231
(Resigned 23 April 20231
(Appointed 16 September 20231
(Appointed 16 September 20231
(Appointed 18 September 20231
(Appointed 29 January 20231
(Appointed 23 April 20231
IAppDinted 23 April 20231
(Appointed 23 April 20231
(Appointed 23 April 20231

FOREST SCHOOL CAMPS
COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTORS. REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
Caroline Nicola Keam
Daniel Hall
(Appointed 27 April 2024}
The members of the Charity appoint the trustees at the Annual General Meeting. The Council of Management
appoints new trustees between Annual General Meetings. Trustees musl be members of the charity.
The governing body of the charity is the Council of Management, which met five times in the financial year ending
31 October 2023. It is responsible for strategy and policy as well as reviewng the work of its various committees,
particularly the Executive Committee.
The day to day administrative management of the charity is delegated to an executive committee which meets
seven limes per year and which Comprises the following officers..
Chair of Counal
Vice-chairls) of Council
Treasurer
Staffing Secretary
Children's Secretary
Camps Secretary
StoreslHouse Convenorlsl
Insurance Volunteer
Health & Safety Officer
Council Secretary.
These roles are supported by the following committees lo which specific responsibilities are delegated..
Finance Committee
Children's Committee
Staffing Committee
Camps Committee
House & Grounds Committee
Stores Collective.
In addition to these there are other officers and committees who report directly lo the Chair or Vice-chair le.g. Glee,
Archive & Publications group, Org4 Newsletter, Webmaster, and Associates Members Secretsryl.
The day to day running of individual children's camps is the responsibility of the 'appointed' camp chief, assisted by
the other camp staff.
New trustees are only taken from members of the charity and are thus usually well experienced in the practices of
the charity.
New trustees are provided wth a copy of the Memorandum and Artides of Association, the last accounts, details of
the organisational structure and an induction pack. We hope that new trustees will be able lo attend at least four
mèetings a year. New trusteès will usually have attended a number of council meetings as observers.
The charity is a member of the Sport and Recreation Alliance. We pay a subscription for this membership, which
gives us access to advisory information and information on changes In law, and allows us lo have our views
represented in wider society. A member of the Council of Management represents the charity within this group.

FOREST SCHOOL CAMPS
COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTORS. REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
The Council of Managemenfs report was approved by the Board of Council of Management.
Celeste Datta
Chair
Date..
2210612024

FOREST SCHOOL CAMPS
INDEPENDENT EXAMINER'S REPORT
TO THE COUNCIL OF MANAGEMENT OF FOREST SCHOOL CAMPS
I report to the Council of Management on my examination of the financial slalemenls of Forest School Camps
Ilhe charilyl for the year ended 31 October 2023.
Responsibilities and basis of report
As the Council of Management of the Charity land also rts directors for the purposes of Company lawl you are
responsible for the preparation of the financial statements in accordance ¥Mth the requirements of the
Companies Act 2006 Ilhe 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the
charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Acll. In carrying
out my examination I have followed all the applicable Directions given by the Charity Commission under
section 14515llbl of the 2011 Act.
Independent examinerfs ststement
Since the charity's gross income exceeded £250,000 your examiner musl be a member of a body listed in
section 145 of the 2011 Act. l confirm that l am qualified to undertake the examination because l am a member
of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come lo my attention in connection with the
examination giving me cause lo believe that in any material respe¢t'.
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or
the financial slalements do not accord with those records., or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a true and fair view which is not a matter consid￿ed as
part of an independent examination., or
the financial stslemenls have not been prepared in accordance with the methods and principles of the
Statement of Rewmmended Practi￿ for accounting and reporting by charities applicable lo charities
preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021.
I have no ¢on¢erns and have come across no other matters in Connection with the examination lo which
attention should be drawn in this report in order lo enable a proper understanding of the financial statements to
be reached.
Stephen Meredith FCA, DChA
Alliotts LLP
Friary Court
13-21 High Street
Guildford
Surrey
GU13DL
Dated".
2510612024

FOREST SCHOOL CAMPS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2023
Current flnanclal year
Unrestrlcted Unrestrlcted
funds
funds
general Designated
fund
2023
Restrlcted
funds
Total
Totsl
2023
2023
2023
2022
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Other trading ath"vities
Investments
other income
186,716
186,716
336,468
3,195
8,339
414,103
321,853
3,309
718
10,161
336,468
3,195
8.339
Total income
348,002
186,716
534,718
750,144
Expendltur& on:
Raising funds
Charitable adivities
Other expenditure
562
363,741
562
363,741
621
276,414
112.208
Totsl expendlture
364.303
364,303
389,243
Net incomellexpenditurel
116,3011
186,716
170,415
360,901
Transfers between funds
11,437,138)
1,578,729
1141,5911
Net movement in funds
11
11,453,4391
1,578,729
45,125
170,415
360,901
Reconciliation of funds:
Fund balances a11 November 2022
1,369,424
1,369,424
1,008,523
Fund balances at 31 October 2023
184,0151
1,578,729
45,125
1,539,839
1,369,424
The statement of finanual activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

FOREST SCHOOL CAMPS
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2023
Prlor flnanclal year
Unrestrlcted
funds
2022
Restrlcted
funds
2022
Totsl
2022
Notes
In¢om9 and fyndowmgnts from:
Donations and legacies
Charitable activities
other trading ath'vities
Investments
Other income
12,520
321,853
3,309
718
10,181
401,583
414,103
321,853
3,309
718
10,161
Total income
348,561
401,583
750,144
Expenditure on-
Raising funds
Charitable activities
Other expend(ture
621
276,414
112,208
621
276,414
112,208
Totsl expenditure
389,243
389,243
Net incomellexpenditurel
140,8821
401,583
360,901
Transfers be￿een funds
894,354
1694.3541
Net movement In funds
11
653,672
1292,7711
360,901
Reconciliation of funds-
Fund balances al 1 November 2021
715,752
292,771
1,008.523
Fund balances at 31 October 2022
1,369,424
1,369,424
10-

FOREST SCHOOL CAMPS
BALANCE SHEET
AS AT 31 OCTOBER 2023
2023
2022
Notes
Fixed assets
Tangible assets
15
1,579,851
924,803
Current assets
Debtors
Cash at bank and in hand
16
12,788
431,7L
23,223
672,398
444,494
695,621
Credltots: amounts falllng due wlthln
one year
18
1284,5(El
1251,0001
Net current assets
159,988
444,621
Totsl assets less current liabilities
1,739,839
1,369,424
Creditors: amounts falling due after
more than one year
19
1200,0001
Net assets excluding ponsion liability
1,539,839
1,369,424
Net assets
1,539,839
1,369,424
The funds of the charity
Restricted income funds
Unrestricted funds- general
Unrestricted funds- Designated fund
20
45,125
184,0151
1,578,729
1,369,424
21
1,539,839
1,369,424
The company is enlilled to the exemption from the audit requirement contsined in section 477 of the Companies Act
2006, for the year ended 31 October 2023.
The directors acknowledge their responsibilities for complying wlh the requirements of the Companies Ad 2006
with respect lo accounting records and the preparation of financial ststemenls.
The members have not required the Company to obtain an audit of ils financial slalemenls for the year in question in
accordance with section 476.
These financial stslemenls have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial stslemenls were approved by the Council of Management on .
2210612024
Benjamin Grainger
Treasurer
Celeste Datta
Chalr
Company registration number 00937722 (England and Wales)

FOREST SCHOOL CAMPS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 OCTOBER 2023
2023
2022
Notes
Cash flows from opgratlng actlvltlgs
Cash generated from operations
25
211,285
469,394
Investing activities
Purchase of tangible fixed 8ssels
Proceeds from disposal of tangible fixed
assets
Investment income received
1688,8191
1912,1291
10,161
718
8,339
Net cash used in investing activities
1680,4801
1901,2501
Financing activities
Repayment of borrowings
Repayment of bank loans
200,000
28,503
241,497
Net ¢ash generated from financlng
activities
228,503
241,497
Net decrease in cash and cash equivalents
1240,6921
1190,3591
Cash and cash equivalents at beginning of year
672,398
862,757
Cash and cash equivalents at end of year
431,706
672,398
12-

FOREST SCHOOL CAMPS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023
Accountlng pollcles
Charity infomiation
Forest School Camps is a private ¢ompany limrted by guarantee incorporated in England and Wdles. The
registered office is Forest S¢hool Camps. Hill Row Causeway. Haddenham. Ely. CB6 3PA.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with the charity's goveming document, the
Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland" l°FRS 102.1 and the Charities SORP 'Accounting and Reporting by Charities". Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. The
charity is a Public Benefit Enlily as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Stat&nent of
Cash Flows.
The financial stslements are prepared in sterfing, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial slalements have been prepared under the historical cost convention. Imodified lo include the
revaluation of freehold properties and lo indude investment properties and certain financial instruments at fair
valuel. The principal accounting policies adopted are set out below.
1.2 Going concern
Al the time of approving the accounts, the Council of Management have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
Council of Management Continue to adopt the going concern basis of accounting in preparing the accounts.
1.3 Charitable funds
Unreslricled funds are available for use at the discretion of the Council of Management in furtherance of their
charitable obieclives.
Restricted funds are subject to specific conditions by donors or grantors as lo how they may be used. The
PLJrposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is ￿e0gnIsed when the charity is legally enlided to it after any perfomiance conditions have been mel,
the amounts can be measured reliably, and il is probable that income will be received.
Cash donations are recognised on re￿ipt. Other donations are recognised once the charity has been notified
of the donation, unless perfomiance conditions require deferral of the amount. Income lax recoverable in
relation to donations received under GiftAid or deeds of covenant is recognised at the lime of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending dislribulion,
the amount is known, and receipt is expected. If the amount is not known. the legacy is Irealed as a
contingent asset.
Grant income is recognised when the charity is legally entitled lo il after any perfomiance conditions have
been mel, the amounts can be measured reliably, and It is probable that income will be re￿ived.
Membership fees comprise amounts received for associate memberships.
Camp fees represent net fees receivable which are the total amounts re￿1vable by the charity in the ordinary
course of business for camping activities and educational experien￿$.
13-

FOREST SCHOOL CAMPS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 OCTOBER 2023
A¢¢ounllng poll¢lg$
Icontlnuedl
Investment income includes bank interest received and dividends re￿iVed from listed investments.
1.5 Expenditure
Expenditure is re¢ognised once there is a legal or constructive obligation to make a payment to a third party, il
is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure indudes VAT where applicable as the charity cannot reclaim it.
Support and governance costs are allocated lo the charity's main charitable activity, camp costs. Aid granted
lo campers to cover the camp fees is allocated lo the restrided Aid Fund.
Aid payments from the reslricled fund represent the subsidies paid. A transfer is made from unrestn.cted funds
lo the restricted fund lo clear any deficit.
1.6 Tanglble flxgd assets
Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation, net of
depreciation and any Impairment losses.
Depreciation is recognised, except in the case of land, so as lo write off the cost or valuation of assets less
their residual values over their useful lives on the following bases..
Freehold buildings
Fixtures and fittings
Computers
Motor vehicles
Tents & canoes, etc
Fenwood
2°/0 slraighl-line
250/0 slraighl-line
25Qh slraight-line
250A slraighl-line
250/0 slraighl_line
25% slraighl-line
1.7 Impairment of fixed assets
Al each reporting end dale. the charity reviews the carrying amounts of ils tangible assets lo delemiine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the impaimient
loss lif any).
1.8 Cash and cash equivalents
Cash and cash equivalents indude cash in hand. deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Flnanclal In$trum9nl$
The charty has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of ils finanaal Inslrumenls.
Financial instruments are recognised in the charity's balance sheet when the charity becomes paty lo the
conlraclual provisions of the inslrumenl.
Financial assets and liabilities are offset, ￿rith the net amounts presented in the financial statements, when
there is a legally enforceable right to sel off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
14-

FOREST SCHOOL CAMPS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 OCTOBER 2023
A¢¢ounllng poll¢lg$
Icontlnuedl
Basic financial assets
Basic financial assets, which include debtors and cash and bank balan￿s, are initially measured al
transaction prieè Including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement Conslilules a financing Iransaclion, where the transaction is
measured al the present value of the future receipts discounted al a market rale of interest. Financial assets
dassified as receivable within one year are not amortised.
Baslc flnanclal Ilabllltles
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price Ljnless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted al a market rale of interest. Finanaal liabilities dassified as payable
thin one year are not amortised.
Debt instruments are subsequently carried al amortised cost, using the effective interest rale method.
Trade creditors are obligations to pay for goods or setvices that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequendy measured at amortised cost using the effective interest method.
Dere¢ognilion of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
Critical accounting Èstimates and judgements
In the application of the charity's accounting policies, the Council of Management are required to make
judgements, estimates and assumptions about the carrying amount of assets and Iiabililies that are not readily
apparent from olhei sources. The eslimales and associated assumptions are based on historical experience
and other factors that are considered lo be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
estimates are recognised in the period in which the estimate is revised where the revision affects cnly that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Depreciation
The Council have eslimaled the useful economic life of the stores and training centre when cons1c￿ring its
depreciation policy.
Income from donatlons and legacles
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Donations and gnls
Legacies receivable
146,716
40,000
146,716
40,000
401,583
401,583
12,520
12,520
186,716
186.716
12.520
401,583
414,103
15-

FOREST SCHOOL CAMPS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 OCTOBER 2023
In¢om9 from donatlon$ and 19gac19$
Icontlnuedl
During the year grants and donations of £146.716 for the Store Development fund were received 12022..
£401,583).
Charltsble actlvltles
2023
2022
Camping fees- unrestricted
336.468
321.853
Income from other trading activities
Unrestricted Unrestricted
funds
funds
2023
2022
Rentsl income- unreslricled
Sales and other sundry income- unrestricted
2,400
795
2,400
909
Other trading activities
3,195
3,309
In¢omg from Invgstmonts
Unrestrlcted Unrestrl￿ed
funds
funds
2023
2022
Interest re¢eivable
8,339
718
Other income
Unrestricted Unrestricted
funds
funds
2023
2022
Net gain on disposal of tangible fixed assets
10,161
16-

FOREST SCHOOL CAMPS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 OCTOBER 2023
Expendlture on ralslng funds
Unrestricted Unrestricted
funds
funds
2023
2022
Fundraising and publicty
Other fundraising costs
562
621
Total
Camping
costs
Total
2023
2022
Depreciation and impaimienl
Camp costs
Aid granted lo campers
33,771
252,961
6,546
2,599
214,761
4,962
293,278
222,322
Share of support costs (see note 101
Share of governance costs (see note 101
60,587
9,876
44,852
9,240
363,741
276,414
17-

FOREST SCHOOL CAMPS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 OCTOBER 2023
10 Support costs
Support Govarnance
costs
costs
2023
2022
Haddenham and Fenwood maintenance
Bungalow expenses
Insurance
Printing, postage and stationery
Telecommunications
Travel
Bank charges and bad debts
12,696
8,400
18,229
329
407
18,117
4,409
12,696
8,400
16,229
329
407
18,117
4,409
10,843
2,209
12,530
4,903
228
13,604
535
Independent examination fees
Accountan
Legal and professional
4,967
3,349
1,560
4,967
3.349
1,560
4,560
3.000
1,680
60,587
9,876
70,463
54,092
Analysed be￿een
Charf(able activities
60,587
9,876
70,463
54,092
Governance costs includes payments lo the independent examiner of £4,96712022- £4,560) for independent
examination fees and accountancy services.
11
Net movement in funds
2023
2022
The nel movement in funds is slated after chargingllcreditingl..
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
Loss on write down of old stores building
4,967
33,771
4,560
2,598
112,208
12 Council Of Management
None of the Council of Management {or any persons connected with them) received any remuneration or
benefits from the charity during the year.
13 Employees
The average monthly number of employees during the year was..
2023
Number
2022
Number
Total
There were no employees whose annual remuneration was more than £60,000.
18-

FOREST SCHOOL CAMPS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 OCTOBER 2023
13 Employ99$
Icontlnuedl
Rgmun8ration of koy manag&m•nt p&rsonn•l
No remuneration 12022 - £nill was paid lo key management personnel in the
year.
14 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied lo ils charitable objects.
19-

75

FOREST SCHOOL CAMPS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 OCTOBER 2023
16 Debtors
2023
2022
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
6,575
6,213
18,775
4,448
12,788
23,223
17 Loans and overdrafts
2023
2022
Other loans
470,000
241,497
470,000
241,497
Payable wthin one year
Payable after one year
270,000
200,000
241,497
The charity has a loan from an individual, on an interest free basis and repayable on demand. No security
has been given for the loan.
The Rank Foundation has provided the charity a repayable grant of £250,000. This grant wll be repayable on
an interest free basis al £50,000 per year from December 2023 until December 2027, subject lo drawdown
and the liming of the programme of works. There will be no charges for eady repayment.
18 Creditors: amounts falling due within one year
2023
2022
Notes
Other loans
Trade creditors
Accruals and deferred income
17
270,000
6,202
8,304
241,497
1,955
7,548
284,506
251,000
19 Credltors: amounts falllng due after more than one year
2023
2022
Boirowings
17
200,000
The Rank Foundation has provided the charity a repayable grant of £250.000. This grant will be repayable on
an interest free basis al £50,000 per year from December 2023 until December 2027, subject lo drawdown
and the liming of the programme of works. There will be no charges for earfy repayment.
21

FOREST SCHOOL CAMPS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 OCTOBER 2023
20 Restrlcted funds
The Income funds of the charity include reslricled funds comprising the following unexpended balances of
donations and grants held on trust for specific purposes".
At1
November
2022
Incoming
resources
Transfers At 31 October
2023
Aid and Stores Development Project Fund
186,716
1141,5911
45,125
Previous year:
At1
November
2021
Incoming
resources
Transfers At 31 October
2022
Aid and Stores Development Project Fund
Ron Brand Development Fund
292,599
172
401,583
1694,1821
11721
292,771
401,583
1694,3541
The charity offers reduced fees and equipment support for children who would othen￿lSe be unable to camp.
There is an annual budget from unrestricted funds to cover this expenditure, and once this has been
expended, funds specifically donated expressly for use in the Aid and Stores Development Project Fund are
expended from these reslricled funds. Movements on this reslricled fund are detailed above.
The charity also has released a fund, established in the memory of one of ils founders, Ron Beefy, Brand,
which is dedicated lo creating new initiatives from FSC and lo continue wdening the enrolmenl base.
During the year the wort( on the Haddenham Stores Development project led lo the release of the restricted
funds.
21 Unrg$trlct9d funds- D9slgnated fund
These are unrestricted funds which are material lo the Charity's activities.
At1
November
2022
Transfers At 31 October
2023
Haddenham Stores Development fund
1,578,729
1,578,729
The charity has spent reslricled income from prior years on the building of the Haddenham Stores
Development project.
-22-

FOREST SCHOOL CAMPS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 OCTOBER 2023
22 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and giants which are
not subject to spe¢ifi¢ wndilions by donors and grantors as lo how they may ￿ used. These include
designated funds which have been sel aside out of unreslricled funds by the trustees for specific purposes.
At1
November
2022
Incoming
resources
Resources
expended
Transfers At 31 October
2023
Haddenham Stores
Development fund
General funds
1,578,729
1364,3031 11,437,138)
1,578,729
184,0151
1,369,424
348,002
1,369,424
348,002
1364,3031
141,591
1,494,714
Previous year-
At1
November
2021
Incoming
resources
Resources
expended
Transfers At 31 October
2022
General funds
715,752
348,561
1389,2431
694,354
1,369,424
The charity has spent restricted income from prior years on the building of the Haddenham Stores
Development project.
23 Analysis of net assets between funds
Unrestricted Unrestricted
funds
fund$
general Haddenham
stores
development
project
2023
Restricted
fund$
Total
2023
2023
2023
Fund balancas at 31 O¢tob&r 2023 arg rgpresgntsd by..
Tangible assets
1,122
Current assetsllliabililiesl
114,863
Long temi liabilities
1200,0001
1,578,729
1,579,851
159,988
1200,0001
45,125
184,0151
1,578,729
45,125
1,539,839
-23-

FOREST SCHOOL CAMPS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 OCTOBER 2023
23 Analy$l$ of net a$$gts betW99n funds
Icontlnuedl
Unrgstrictgd Unrestricted
funds
funds
general Haddenham
stores
development
project
2022
Re$trict9d
funds
Totsl
2022
2022
2022
Fund balances at 31 October 2022 are represented by..
Tangible assets
924,803
Current assetsllliabilitiesl
444,621
924,803
444,621
1,369,424
1,369,424
Related party transactions
Transactions with related parties
During the year the charity had no transactions ¥Mth any related pa￿eS{2022 £nill
25 Cash generated from operationy
2023
2022
Surplus for the year
170,415
360,901
Adjustments for".
Investment income recognised in statement of financial activities
{Gainllloss on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
18,3391
17181
102,047
2,599
33,771
Movements in working capital..
Decreasellin¢reasel in debtors
Increase in creditors
10,435
5,003
{1,4101
5,975
Cash generated from operations
211,285
469,394
-24-

FOREST SCHOOL CAMPS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 OCTOBER 2023
26 Analysls of changes In net debt
At 1 November
2022
Cash flow5
At 31 Octobpr
2023
Cash al bank and in hand
672,398
1240,6921
431,706
Loans falling due within one year
Loans falling due after more than one year
1241,4971
128,5031
1200,0001
1270,0001
1200,0001
430,901
1469,1951
138,2941
-25-