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2025-10-31-accounts

Company registration number 00937722 (England and Wales) Charity registration number 306006 (England and Wales)

FOREST SCHOOL CAMPS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOREST SCHOOL CAMPS

LEGAL AND ADMINISTRATIVE INFORMATION

Council Of Management
Council Of Management Piete Brooks
Daphne A Carre
Andrew Freedman
Bryson Gore
Llewellyn Gore
Lee Monk
Frances A Rainford
M Daniel B Simon
Althea E M Smith
Joel J A Smith
Rosemary J Whinnett
Christine Wood-Uwins
Joshua R Hanson (Appointed 15 March 2025)
Jennifer M Sykes
Dr Sophie Meekings
Alice Husband
Rebecca Powell
Kate Hall
Alma Collins
Amy Steward
Celeste Datta
Huw Price
Kevin Hafter
Caroline Keam
Daniel Hall
C E M Gilbert (Appointed 1 June 2025)
John Taylor (Appointed 17 April 2026)
Georgina Sharp (Appointed 7 June 2026)
Secretary Althea E M Smith
Charity number (England and Wales) 306006
Company number 00937722
Registered office Forest School Camps
Hill Row Causeway
Haddenham
Ely
CB6 3PA
Independent examiner Stephen Meredith FCA DChA
Alliotts LLP
3 London Square
Cross Lanes
Guildford
Surrey
GU1 1UJ

FOREST SCHOOL CAMPS

LEGAL AND ADMINISTRATIVE INFORMATION

Bankers

CAF Bank Limited 25 Kings Hill Avenue West Malling Kent ME19 4JQ

FOREST SCHOOL CAMPS

CONTENTS

Page
Council Of Management's report 1 - 7
Independent examiner's report 8
Statement of financial activities 9 - 10
Balance sheet 11
Statement of cash flows 12
Notes to the financial statements 13 - 25

FOREST SCHOOL CAMPS

COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 OCTOBER 2025

The Council of Management present their report and accounts for the year ended 31 October 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Companies Act 2006 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)".

Objectives and activities

The charity is run by volunteers as it has been since 1947. It provides supervised camping holidays for young people between the ages of 6 and 18, in this country and abroad, of an educational and adventurous nature, and in so doing encourages self-reliance, a sense of community and an interest in nature, woodcraft and the wider environment.

The charity's aims are described in the following statement:

On our camps we aim to teach our youth members how to live with:

Our education is about discovering for oneself how to 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, with due regard for safety, encourage our youth members to take responsibility and to reach their own decisions on the small and not-so-small issues, individually or as members of a group.

The Council of Management has paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

The charity's objectives are achieved by arranging and running a programme of camps in various locations (either centered on one site or through mobile camps moving between sites) with general or specific activities, such 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 to afford the full fees to attend the camps are encouraged to apply for assistance from the Fees Support fund, which is supported by voluntary donations and the charity's own funds. No existing or new youth member is denied a place because they are unable to afford the fees.

Fees Support granted for the 2025 programme was £47,284. (2024 £49,720) (2023 £50,200) (2022 £50,980).

Equipment Support

Youth members are also offered additional personal equipment where needed, such as Wellington boots, warm clothing or tents. In most cases, where clothing or equipment is in a condition for use by another child, it is returned to the stores centre after camp. In some cases where the child is likely to have continued use of this equipment, or it cannot be re-used within the organisation, the child will keep the equipment.

FOREST SCHOOL CAMPS

COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

Use of volunteers

The organisation is run entirely by hundreds of unpaid volunteers. We 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 its staff and committee members, without whom the charity would not exist.

Physical base

FSC maintains a physical base in Haddenham in Cambridgeshire where we run 15 camps per year to store, clean, maintain and pack equipment for camp, undertake staff training programmes as well as maintain the 2.5 hectare woodland adjacent to the stores site. This woodland, known as Fenwood is also used for shorter camps for children.

Achievements and performance

Camps Committee

This committee of 6 experienced volunteers is responsible for the annual camping programme. In 2025 we ran 20 children's camps, 2 training camps and 5 Associate camps, a number which was balanced against the desire to run more with the ability to staff and enrol appropriate numbers of children.

This year we introduced Site Buddies to actively liaise with site landowners to ensure sites are managed to the landowners satisfaction. We also set up a system of centralised wood supply for camps which has proven successful and more efficient.

2025 also saw the use of 2 new sites for large summer standing camps. This has increased our pool of sites available, and our objective is to further increase the number to give us flexibility over site rotation to accommodate land owners cultivation and seasonal needs.

We aim to run 1 additional full summer camp in 2026.

Childrens Committee

Application levels were healthy for the year, but with slightly fewer places available for the 2025 programme, some applicants were disappointed, particularly for shorter camps which are popular for those embarking on their FSC camping journey.

For children with Type 1 diabetes, we put a particular focus on improving our ability, readiness and organisation to be able to take them on camps without the need for a dedicated specialist in the field. Very pleased that we achieved this for a child on one of our camps this year.

There is always a strong demand for children to camp with their parents. It is a tricky one to balance. This year was

no different.

The camping season ran smoothly, with few issues arising such as safeguarding or other concerns from the field. Keeping children’s groups to a size to meet demand and within the abilities of the organisation continues to be carefully balanced.

FOREST SCHOOL CAMPS

COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 OCTOBER 2025

Staffing Committee

We maintain and include within our staffing database staff who need special support for when they apply and join a camp.

The DBS process has been a bit more of a challenge this year, consuming a higher level of resource to ensure we were not compromised with staff unable to camp simply because of DBS non-renewal.

We ran a programme of anti-racism training this year, along with our other training programmes for new staff, first aid and how to manage funds and spending on camp.

Our camp programme successfully generated a number of recommendations for newer staff to take on more responsible roles which is always encouraging, as time naturally sees a turnover in staffing as the young take on duties when older members decide to step down.

House & Grounds and Stores

This committee is responsible for ensuring our recently built centre at Haddenham is maintained, managed and operated in support of our camping programme for the year. Here we pack, dispatch, receive maintain and repair all the equipment used on camp, over regular weekends, run by our staff volunteers.

Key focus for 2025 was to refine the performance of the stores building, invest in new tents and outdoor clothing for those children who cannot afford such equipment, and continue work on the landscape and camping areas surrounding the building.

Increasingly, we have been able to run other activities at Haddenham, including work camps, staff training and our annual post camping programme weekend where we are able to mix official business with social activity and a review of the year’s camps.

Inclusion

We aim to offer at least 20% of our places to children 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 learn new skills. Mentors liaise with families before and after camp to ensure a positive camping experience.

We also provide a range of training for our staff to provide them with skills for caring for children with disabilities.

Fundraising Committee

Restricted funding

We received 10 restricted grants (for spending on specific FSC’s activities) during the 24/25 financial year , totalling £22,169. We received grants from the Jack Petchey Foundation, Wallingford and Didcot Rotary Club and MVM Trust for camper support plus funds from individuals which were spent during the year. A Hedley Foundation grant was spent on supporting camper places.

We received grants from the Whirlwind Charitable Trust as well as from two individuals for new hot tanks for use on camps. We also received a grant for camper support from the Master Charitable Trust and from individuals, which were carried forward to the next financial year.

A grant of £20,000 was received from the Northwick Trust in the previous year specifically for the funding of a metalworking and woodworking workshop and was used to demolish the old huts in preparation for the new workshop build. We also received a restricted donation for this purpose from individuals. The Bernard Sunley Foundation has promised a grant of £15,000 to support the building of our workshop. Restricted funds at the year end were £14,700.

FOREST SCHOOL CAMPS

COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

General support received

Our associate members, staff and parents of our youth members have continued to support our activities generously. With their help we have been able to keep our promise to never to turn away a child whose parents cannot afford the regular fees. During the year we were touched to receive valuable donations in memory of loved ones, reflecting the impact on people's lives of what we do.

We are hugely grateful for all this support.

Financial review

In 2016 it was identified that FSC's physical base at Haddenham was in need of considerable re-building work if we wished to remain there. The project was initiated in 2017 and the first (and principal) phase was completed, in March 2023 when our new stores and training centre was opened.

It is the policy of the charity that unrestricted reserves which have not been designated for a specific use should be maintained at a level equivalent to approximately one year of support costs (i.e. expenditure excluding the direct costs of running camps and depreciation). These costs were £97,193 while free reserves stood at £77,333 as at 31 October 2025. The Council of Management consider that reserves at this level will ensure that, in the event of a significant drop in funding, it will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.

We maintain sufficient funds to cover:

Our income comes from the following sources:

Our income from camp fees and other sources including interest but excluding donations, legacies and grants for 24/5 FY was £365,963 (2024: 337,864)

We raised, through voluntary donations, legacies and grants a total of £104,779 (2024:£103,503)

Our Total income including donations was £470,742 (2024: 441,367)

FOREST SCHOOL CAMPS

COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

Camping costs are our most significant and most important area of expenditure, and continue to be monitored closely to ensure we are offering a good camping experience at the lowest possible price.

Our total expenditure for the financial year was £454,557 (2024 £414,168)

Our unrestricted funds at the end of the financial year (31/10/25) were £1,568,223 (2024: £1,547,038).

Our total funds including £14,700 ( 2024 £20,000) restricted funds at the end of the financial year (31/10/25) were £1,583,223 (2024: £1,567,038)

We continue to be very grateful to the support received from our associate members, staff and parents of our youth members. With their support we need never turn a child away whose parents cannot afford the regular fees. We have not received any legacies during this financial year, whereas we have received very helpful grants from some charitable Trusts.

The Bernard Sunley Foundation has also promised to support the building of our planned metalworking and woodworking workshop. We are hugely grateful for all this support.

Our new stores and training centre is now fully functional, sending out the kit for all the camps we ran over the summer and autumn, then cleaning, repairing and maintaining it on its return from camp. It is a wonderful building which meets our needs and exceeds our expectations. We are so very grateful to all those who have given so generously to make this investment in our future possible.

These include a significant gift from Roddy Brooks and his widow, Gilly. The Garfield Weston family 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 interest-free loan, 60% of which has been repaid. Parents, staff, former staff, associates and other individual supporters made valuable contributions.

The Council of Management have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for future periods

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 since the Charity's inception. We aim to continue providing an “adventure in education” with a high level of care to those in our charge.

We will continue to support and train our staff/volunteers and encourage diverse staff involvement in committees and Council and the general running of the organisation.

Structure, governance and management

The charity is a limited company by guarantee.

FOREST SCHOOL CAMPS

COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

The Council of Management, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Piete Brooks
Daphne A Carre
Andrew Freedman
Bryson Gore
Llewellyn Gore
Benjamin Grainger (Resigned 26 April 2025)
Lee Monk
Frances A Rainford
M Daniel B Simon
Althea E M Smith
Joel J A Smith
Ruth Steed (Resigned 18 April 2026)
Rosemary J Whinnett
Christine Wood-Uwins
Joshua R Hanson (Appointed 15 March 2025)
Jennifer M Sykes
Dr Sophie Meekings
Alice Husband
Grizelda Hafter (Resigned 26 April 2025)
Rebecca Powell
Jac St John (Resigned 26 April 2025)
Margaret Stone (Resigned 8 March 2026)
Kate Hall
Alma Collins
Amy Steward
Celeste Datta
Hugo Heagren (Resigned 26 April 2025)
Huw Price
Kevin Hafter
May Mackeith (Resigned 26 April 2025)
Yasmin Ahmadzadeh (Resigned 26 April 2025)
Caroline Keam
Daniel Hall
C E M Gilbert (Appointed 1 June 2025)
John Taylor (Appointed 17 April 2026)
Georgina Sharp (Appointed 7 June 2026)

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 must be members of the charity.

The governing body of the charity is the Council of Management, which met six times in the financial year ending 31 October 2025. It is responsible for strategy and policy as well as reviewing the work of its various committees, particularly the Executive Committee.

FOREST SCHOOL CAMPS

COUNCIL OF MANAGEMENT'S REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

The day to day administrative management of the charity is delegated to an executive committee which meets seven times per year and which comprises the following officers:

Chair of Council Vice-Chair(s) of Council Treasurer Staffing Secretary, Children's Secretary, Camps Secretary, Stores/House Convenor, Insurance Volunteer Health & Safety Officer Council Secretary.

These roles are supported by the following committees to 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 to the Chair or Vice-Chair (e.g. Glee, Archive & Publications group, Org4 Newsletter, Webmaster, and Associates Members Secretary).

The day to day running of individual children's camps is the responsibility of the 'appointed' camp chief or chiefs, 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 with a copy of the Memorandum and Articles of Association, the last accounts, details of the organisational structure and an induction pack. We hope that new trustees will be able to attend at least four meetings a year. New trustees 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 to have our views represented in wider society. A member of the Council of Management represents the charity within this group.

The Council of Management's report was approved by the Board of Council of Management.

..............................Alma Collins (Jul 23, 2026, 12:04pm) Alma Collins

Chair

23 Jul 2026

Date: .............................................

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 statements of Forest School Camps (the charity) for the year ended 31 October 2025.

Responsibilities and basis of report

As the Council of Management of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Stephen Meredith

Stephen Meredith (Jul 24, 2026, 9:14am)

Stephen Meredith FCA, DChA

Alliotts LLP 3 London Square Cross Lanes Guildford Surrey GU1 1UJ

24 Jul 2026 Dated: .........................

FOREST SCHOOL CAMPS

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 OCTOBER 2025

Current financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
Designated
fund
2025
2025
2025
Notes
£
£
£
Income from:
Donations and legacies
3
82,610
-
22,169
Charitable activities
4
354,295
-
-
Other trading activities
5
3,223
-
-
Investments
6
8,445
-
-
Total income
448,573
-
22,169
Expenditure on:
Charitable activities
7
360,910
66,178
27,469
Total expenditure
360,910
66,178
27,469
Net income/(expenditure) and
movement in funds
87,663
(66,178)
(5,300)
Reconciliation of funds:
Fund balances at 1 November 2024
(10,330)
1,557,368
20,000
Fund balances at 31 October 2025
77,333
1,491,190
14,700		 Total
2025
£
104,779
354,295
3,223
8,445
470,742
454,557
454,557
16,185
1,567,038
1,583,223		 Total
2024
£
103,503
325,871
3,786
8,207
441,367
414,168
414,168
27,199
1,539,839
1,567,038

The statement of financial 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 2025

Prior financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
Designated
fund
2024
2024
2024
Notes
£
£
£
Income from:
Donations and legacies
3
-
-
103,503
Charitable activities
4
325,871
-
-
Other trading activities
5
3,786
-
-
Investments
6
8,207
-
-
Total income
337,864
-
103,503
Expenditure on:
Charitable activities
7
345,990
64,873
3,305
Total expenditure
345,990
64,873
3,305
Net income/(expenditure)
(8,126)
(64,873)
100,198
Transfers between funds
81,811
43,512
(125,323)
Net movement in funds
9
73,685
(21,361)
(25,125)
Reconciliation of funds:
Fund balances at 1 November 2023
(84,015)
1,578,729
45,125
Fund balances at 31 October 2024
(10,330)
1,557,368
20,000		 Total
2024
£
103,503
325,871
3,786
8,207
441,367
414,168
414,168
27,199
-
27,199
1,539,839
1,567,038

FOREST SCHOOL CAMPS

BALANCE SHEET

AS AT 31 OCTOBER 2025

Notes
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
17
Net assets excluding pension liability
Net assets
The funds of the charity
Restricted income funds
18
Unrestricted funds - general
Unrestricted funds - Designated fund
19		 2025
£
£
1,491,190
27,390
358,903
386,293
(194,260)
192,033
1,683,223
(100,000)
1,583,223
1,583,223
14,700
77,333
1,491,190
1,583,223		 2024
£
£
1,557,368
15,377
331,092
346,469
(186,799)
159,670
1,717,038
(150,000)
1,567,038
1,567,038
20,000
(10,330)
1,557,368
1,567,038

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 October 2025.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

05 Jul 2026

The financial statements were approved by the Council of Management on .........................

..............................Alma Collins (Jul 23, 2026, 12:04pm) ..............................Kevin Hafter (Jul 23, 2026, 1:24pm) Alma Collins Kevin Hafter Chair Treasurer

Company registration number 00937722 (England and Wales)

FOREST SCHOOL CAMPS

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 OCTOBER 2025

Notes
Cash flows from operating activities
Cash generated from operations
23
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from/(used in) investing
activities
Financing activities
Repayment of borrowings
Repayment of bank loans
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
-
8,445
(50,000)
15,000		 2024
£
£
£
54,366
84,691
(43,512)
8,207
8,445
(35,305)
(50,000)
(100,000)
(35,000)
(150,000)
27,811
(100,614)
331,092
431,706
358,903
331,092

FOREST SCHOOL CAMPS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

1 Accounting policies

Charity information

Forest School Camps is a private company limited by guarantee incorporated in England and Wales. The registered office is Forest School Camps, Hill Row Causeway, Haddenham, Ely, CB6 3PA.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Going concern

At 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 and has appropriate borrowing in place to support cashflow. Thus the Council of Management continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Council of Management in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Grant income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Membership fees comprise amounts received for associate memberships.

Camp fees represent net fees receivable which are the total amounts receivable by the charity in the ordinary course of business for camping activities and educational experiences.

Investment income includes bank interest received and dividends received from listed investments.

FOREST SCHOOL CAMPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Expenditure includes VAT where applicable as the charity cannot reclaim it.

Support and governance costs are allocated to the charity's main charitable activity, camp costs. Aid granted to campers to cover the camp fees is allocated to the restricted Aid Fund.

Aid payments from the restricted fund represent the subsidies paid. A transfer is made from unrestricted funds to the restricted fund to clear any deficit.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised, except in the case of land, so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold buildings 2% straight-line
Fixtures and fittings 25% straight-line
Computers 25% straight-line
Motor vehicles 25% straight-line
Tents & canoes, etc 25% straight-line
Fenwood 25% straight-line

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine 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 determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include 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 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set 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.

FOREST SCHOOL CAMPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services 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 subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates 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 liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only 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 estimated the useful economic life of the stores and training centre when considering its depreciation policy.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
82,610
22,169
Legacies
-
-
82,610
22,169		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
104,779
-
93,503
-
-
10,000
104,779
-
103,503		 Total
2024
£
93,503
10,000
103,503

FOREST SCHOOL CAMPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

3
Income from donations and legacies
4
Charitable activities
Camping fees - unrestricted
5
Income from other trading activities
Letting and licensing arrangements
Other income
Other trading activities
6
Income from investments
Interest receivable		 (Continued) (Continued)
2025
2024
£
£
354,295
325,871
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
2,400
2,400
823
1,386
3,223
3,786
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
8,445
8,207		 2024
£
325,871

FOREST SCHOOL CAMPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

7 Expenditure on charitable activities

Direct costs
Depreciation and impairment
Camp costs
Aid granted to campers
Share of support and governance costs (see note 8)
Support
Governance
Analysis by fund
Unrestricted funds - general
Unrestricted funds - Designated fund
Restricted funds		 Total
2025
£
66,178
258,212
32,974
357,364
86,373
10,820
454,557
360,910
66,178
27,469
454,557		 Total
2024
£
65,995
241,281
5,538
312,814
91,050
10,304
414,168
345,990
64,873
3,305
414,168

8 Support costs

Haddenham and Fenwood maintenance
Bungalow expenses
Insurance
Printing, postage and stationery
Telecommunications
Travel
Bank charges and bad debts
Independent examination fees
Accountancy
Legal and professional
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
27,604
-
5,464
-
20,023
-
734
-
914
-
29,722
-
1,912
-
-
5,000
-
4,260
-
1,560
86,373
10,820
86,373
10,820		 2025
£
27,604
5,464
20,023
734
914
29,722
1,912
5,000
4,260
1,560
97,193
97,193		 2024
£
11,593
6,437
22,697
2,695
711
43,123
3,794
5,215
3,529
1,560
101,354
101,354

Governance costs includes payments to the independent examiner of £9,260 (2024 - £7,350) for independent examination fees and accountancy services.

FOREST SCHOOL CAMPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

9 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 5,000 5,215
Depreciation of owned tangible fixed assets 66,178 65,995
Loss on write down of old stores building - 112,208

10 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.

11 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Total - -
There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

12 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 to its charitable objects.

FOREST SCHOOL CAMPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

13 Tangible fixed assets

Cost
At 1 November 2024
At 31 October 2025
Depreciation and impairment
At 1 November 2024
Depreciation charged in the year
At 31 October 2025
Carrying amount
At 31 October 2025
At 31 October 2024		 Freehold
buildings
Fixtures and
fittings
£
£
1,654,460
1,151
1,654,460
1,151
97,092
1,151
66,178
-
163,270
1,151
1,491,190
-
1,557,368
-		 Computers
£
50,283
50,283
50,283
-
50,283
-
-		 Motor
vehicles
£
14,373
14,373
14,373
-
14,373
-
-		 Tents &
canoes, etc
£
61,985
61,985
61,985
-
61,985
-
-		 Fenwood
£
15,689
15,689
15,689
-
15,689
-
-		 Total
£
1,797,941
1,797,941
240,573
66,178
306,751
1,491,190
1,557,368

FOREST SCHOOL CAMPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

14 Debtors

Amounts falling due within one year:
Other debtors
Prepayments and accrued income
Loans and overdrafts
Other loans
Other loans
Payable within one year
Payable after one year		 2025
£
20,821
6,569
27,390
2025
£
170,000
150,000
285,000
185,000
100,000		 2024
£
8,770
6,607
15,377
2024
£
170,000
150,000
320,000
170,000
150,000

15 Loans and overdrafts

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 will be repayable on an interest free basis at £50,000 per year from December 2023 until December 2027, subject to drawdown and the timing of the programme of works. As of the date of this report, £150,000 of the loan has been repaid with the next payment due in December 2026. There are no charges for early repayment.

16 Creditors: amounts falling due within one year

Notes
Other loans
15
Trade creditors
Accruals and deferred income
Creditors: amounts falling due after more than one year
Borrowings
15		 2025
£
185,000
-
9,260
194,260
2025
£
100,000		 2024
£
170,000
8,067
8,732
186,799
2024
£
150,000

17 Creditors: amounts falling due after more than one year

FOREST SCHOOL CAMPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

17 Creditors: amounts falling due after more than one year

(Continued)

The Rank Foundation has provided the charity a repayable grant of £250,000. This grant will be repayable on an interest free basis at £50,000 per year from December 2023 until December 2027, subject to drawdown and the timing of the programme of works. There will be no charges for early repayment.

18 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

At 1
November
2024
Incoming
resources
Resources
expended
Transfers At 31
£
£
£
£
Aid and Stores Development
Project Fund
-
-
-
-
Northwick Trust
20,000
-
(19,800)
-
Camping Support
-
13,100
(7,600)
-
Haddenham Development
-
1,000
-
-
Stores and Equipment
-
8,069
(69)
-
20,000
22,169
(27,469)
-
Previous year:
At 1
November
2023
Incoming
resources
Resources
expended
Transfers At 31
£
£
£
£
Aid and Stores Development
Project Fund
45,125
80,198
-
(125,323)
Whirlwind Trust
-
3,305
(3,305)
-
Northwick Trust
-
20,000
-
-
45,125
103,503
(3,305)
(125,323)		 October
2025
£
-
200
5,500
1,000
8,000
14,700
October
2024
£
-
-
20,000
20,000

The Northwick Trust is a fund for the Little Roof Project and these funds are expected to be spent in 2026.

Camping Support covers general subsidising of places on camp for those who cannot afford the full fees and request help with payment. It also covers specific individual support where a donation has been made for an individual or a specific age group place.

Stores and Equipment contributes towards the replacement of camping equipment such as tents, tools and cooking equipment, as well as clothing, sleeping bags and wellingtons.

The Haddenham Development contributes towards the redevelopment of Haddenham. The first phase is complete, so funding is focused on the smaller phase 2 workshop.

FOREST SCHOOL CAMPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

19 Unrestricted funds - Designated fund

These are unrestricted funds which are material to the charity's activities.

At 1
November
2024
Resources
expended
£
£
Haddenham Stores Development fund
1,557,368
(66,178)
Previous year:
At 1
November
2023
Resources
expended
£
£
Haddenham Stores Development fund
1,578,729
(64,873)		 Transfers At 31 October
2025
£
£
-
1,491,190
Transfers At 31 October
2024
£
£
43,512
1,557,368

The charity has spent restricted income from prior years on the building of the Haddenham Stores Development project.

FOREST SCHOOL CAMPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 Incoming Resources Transfers At 31 October Transfers At 31 October
November resources expended 2025
2024
£ £ £ £ £
Haddenham Stores
Development fund 1,557,368 - (66,178) - 1,491,190
General funds (10,330) 448,573 (366,210) - 72,033
1,547,038 448,573 (427,088) - 1,568,523
Previous year: At 1 Incoming Resources Transfers At 31 October
November resources expended 2024
2023
£ £ £ £ £
Haddenham Stores
Development fund 1,578,729 - (64,873) 43,512 1,557,368
General funds (84,015) 337,864 (345,990) 81,811 (10,330)
1,494,714 337,864 (410,863) 125,323 1,547,038
The charity has spent restricted income from prior years on the building of the Haddenham Stores
Development project.
Analysis of net assets between funds
Unrestricted Unrestricted Restricted Total
funds funds funds
general Haddenham
stores
development
project
2025 2025 2025 2025
£ £ £ £
Fund balances at 31 October 2025 are represented by:
Tangible assets - 1,491,190 - 1,491,190
Current assets/(liabilities) 177,333 - 14,700 192,033
Long term liabilities (100,000) - - (100,000)
77,333 1,491,190 14,700 1,583,223

21 Analysis of net assets between funds

FOREST SCHOOL CAMPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

21 Analysis of net assets between funds (Continued)
Unrestricted Unrestricted Restricted Total
funds funds funds
general Haddenham
stores
development
project
2024 2024 2024 2024
£ £ £ £
Fund balances at 31 October 2024 are represented by:
Tangible assets - 1,557,368 - 1,557,368
Current assets/(liabilities) 139,670 - 20,000 159,670
Long term liabilities (150,000) - - (150,000)
(10,330) 1,557,368 20,000 1,567,038
22 Related party transactions

Transactions with related parties

During the year the charity had no transactions with any related parties other than donations received from the Trustees totalling £902 (2024: £nil).

23
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase) in debtors
(Decrease)/increase in creditors
Cash generated from operations		 2025
£
16,185
(8,445)
66,178
(12,013)
(7,539)
54,366		 2024
£
27,199
(8,207)
65,995
(2,589)
2,293
84,691

FOREST SCHOOL CAMPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

24 Analysis of changes in net funds
At 1 November Cash flows At 31 October
2024 2025
£ £ £
Cash at bank and in hand 331,092 27,811 358,903
Loans falling due within one year (170,000) (15,000) (185,000)
Loans falling due after more than one year (150,000) 50,000 (100,000)
11,092 62,811 73,903

Issuer

Issuer Alliotts LLP Document generated Thu, 23rd Jul 2026 11:11:47 BST Document fingerprint 1a5ab3ae6f4da8b8ee88a5a99f43409c

Parties involved with this document

Document processed

Party + Fingerprint

Thu, 23rd Jul 2026 12:04:52 BST Alma Collins - Signer (926bd75e5137481afab4edc464e479b4) Thu, 23rd Jul 2026 13:24:08 BST Kevin Hafter - Signer (ea655f31c11f83c505f4579d0b8c7d60) Fri, 24th Jul 2026 9:14:35 BST Stephen Meredith - Signer (dd68ca81cc9da6c8ef8ec1898044804e) Fri, 24th Jul 2026 9:14:35 BST Samantha Merchant - Copied In (b772d0c8e730b84691d7e9c85a166d22)

Audit history log

Date Action Thu, 23rd Jul 2026 11:11:47 BST Envelope generated with fingerprint e20e1f18fa1b4935d4c1c0f635b20a2a by guildfordsupport@alliotts.com (94.228.44.8) Thu, 23rd Jul 2026 11:11:47 BST Envelope duplicated from Forest School Camps Accounts YE 31.10.25(59f43eb0f9e9ee944284e7cfeb6ae74a) by Alliotts Guildford Support (94.228.44.8) Thu, 23rd Jul 2026 11:11:47 BST Document generated with fingerprint d1adf947420bd94d1e5d40cef3de1d03 (94.228.44.8) Thu, 23rd Jul 2026 11:11:47 BST Document generated with fingerprint d880baac9e65916bee28f4d9645ecb7c (94.228.44.8) Thu, 23rd Jul 2026 11:11:47 BST Alma Collins has been assigned to this envelope. (94.228.44.8) Thu, 23rd Jul 2026 11:11:47 BST Kevin Hafter has been assigned to this envelope. (94.228.44.8) Thu, 23rd Jul 2026 11:11:47 BST Alliotts LLP has been assigned to this envelope. (94.228.44.8) Thu, 23rd Jul 2026 11:11:47 BST Samantha Merchant has been assigned to this envelope. (94.228.44.8) Thu, 23rd Jul 2026 11:12:08 BST Document generated with fingerprint b855379743aab8c0d87289fc4b4952f5 (94.228.44.8) Thu, 23rd Jul 2026 11:17:48 BST Document generated with fingerprint 1a5ab3ae6f4da8b8ee88a5a99f43409c (94.228.44.8) Thu, 23rd Jul 2026 11:19:54 BST Sent the envelope to Alma Collins (chair@fsc.org.uk) for signing (94.228.44.8) Thu, 23rd Jul 2026 11:19:54 BST Document emailed to chair@fsc.org.uk

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