**Charity Registration No. 306148** ## **WOODLARKS CAMP SITE TRUST** ## **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 30 SEPTEMBER 2025** Waverley House 115-119 Holdenhurst Road Bournemouth Dorset BH8 8DY **WOODLARKS CAMP SITE TRUST** ## **CONTENTS** ||**Page**| |---|---| |Charity information|1| |Trustees' report|2 - 5| |Independent examiner's report|6| |Statement of financial activities|7| |Statement of financial position|8| |Notes to the financial statements|9 - 21| ## **WOODLARKS CAMP SITE TRUST** ## **CHARITY INFORMATION** ## **Trustees** G T Curtis Jacqueline Denyer Mr. David Grosvenor (Appointed 22 May 2026) (Appointed 21 May 2026) **Charity number** 306148 **Independent examiner** TC Group Waverley House 115-119 Holdenhurst Road Bournemouth Dorset BH8 8DY - 1 - ## **WOODLARKS CAMP SITE TRUST** ## **TRUSTEES' REPORT** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ The trustees present their annual report and financial statements for the year ended 30 September 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 charity's governing document, the Charities Act 2011 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 objects of the charity are: - (a) In the interest of social welfare, to improve the condition of life for disabled people and children in need - (b) To benefit such persons in any charitable way as the Trustees may decide. In practice, the Trust provides the camp site, accessible tents, equipment, buildings and facilities for individual groups and organisations catering for disabled adults and children, to camp a week at a time. The twenty-two weeks between early May and mid-September are usually fully booked each year. Numerous Special Educational Needs schools and other organisations bring their own staff, whilst open camps run by various groups according to age and interest are run entirely by volunteers. Throughout the year, the Trust provides facilities for work experience for older children from a SEN college. The Trustees have had due regard to the Charity Commission guidance on public benefit. ## _Public benefit_ The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. ## _Volunteers_ The Trust employs one paid member of staff. The majority of the charity’s work is made possible through the dedication and commitment of volunteers. Volunteers play a vital role in supporting camping activities during the open season and undertaking maintenance and improvement tasks during the closed season. The Trustees wish to record their sincere thanks for the invaluable contribution made by all volunteers. - 2 - ## **WOODLARKS CAMP SITE TRUST** ## **TRUSTEES' REPORT (CONTINUED)** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ ## **Achievements and performance** _Significant activities and achievements against objectives_ Camp Site The 2025 summer season saw an increase in attendance levels, reflecting continued demand for accessible camping opportunities and the value placed on Woodlarks Campsite by visiting groups. ## Old Dormitory Floor The wooden suspended floor of the Old Dormitory, which has been failing in recent years, has had all rotting timbers completely removed. A new concrete floor has been installed, with a wood effect vinyl finish, providing a comfortable surface for indoor accommodation. ## Santa’s Grotto December 2024 marked the successful return of the Santa’s Grotto following its closure in the previous year due to construction works. The event was well received and once again provided a safe and magical experience for children with complex needs.. The Grotto allows access to these children, who would find it impossible to visit a shopping centre-style grotto open to the general public. Each year, Father Christmas and his team of elves and reindeer see approximately 200 children during the week-long event, where each child receives a Christmas present and enjoys the sensory experience of the grotto. ## Work Experience The Trust piloted a work experience programme with a partner SEND school, enabling activities to extend beyond the camping season. Along with the Santa’s grotto this supports progression towards more year-round operations.' ## **Financial review** The camp site opened to campers during the summer of 2025 and the number of campers again increased in comparison to the previous year. Camp Fees were increased by the trustees in advance of the summer season as part of a 4-year plan to incrementally increase the proportion paid by campers and helpers from 27% to 50% of essential running costs by 2025 season. This has now been achieved and does not include the funding of development projects, or other equipment costs, which are fundraised for separately. Trustees are committed to maintaining a 50% discount of essential running costs from 2026 onwards. This approach supports the long-term financial sustainability of the Trust while maintaining affordability for campers. Total funds carried forward this year decreased by 1.3% to £2,670,146. This includes all cash, investments, land, buildings and other fixed assets. Of total funds carried forward, 98.14% were Unrestricted and 1.86% were Restricted. In January 2024 the changing rooms suffered a flood that may lead to extensive remedial work. The trust has made the necessary insurance claims and is in negotiations with its underwriters via its broker. ## **Investment performance** The market value of our investments decreased by £128,871, however £124,689 is through disposals of investments to fund project work in the year. Income from our investments decreased by 9.36% in comparison to 2023/24 income. - 3 - ## **WOODLARKS CAMP SITE TRUST** ## **TRUSTEES' REPORT (CONTINUED)** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ ## _Reserves policy_ The level of reserves, which exclude restricted and designated funds and is targeted at a level between 2-3 years expenditure on charitable activities in line with the Trust’s reserves policy, remained unchanged for the 2024-2025 financial year. These reserves provide a level of security against any unexpected large expenditure or any volatile period of income. It is important that potential donors, supporters and beneficiaries understand that this is not an unnecessarily hoarded ‘nest egg’, but a very necessary source of financial security ensuring the viability of Woodlarks Camp Site Trust into the future. The charitable entity has free reserves of £567,294 as at 30 September 2025 (2024: £430,587). The Trustees consider this level of reserves to be sufficient to deliver charitable objectives for the next twelve months. Free reserves are calculated by deducting fixed assets from the unrestricted (and undesignated) reserves held at the year-end. ## **Plans for future periods** The Trustees have identified the following priorities for the coming year: - Conversion to a Charitable Incorporated Organisation (CIO): To be progressed during the 2025–2026 financial year and implemented at the start of the next financial year on 1[st] October 2026. - Infrastructure Development: Continued improvements to buildings, facilities, and equipment to enhance accessibility, comfort, and safety for all campers. ## **Structure, governance and management** The charity is controlled and governed by the Scheme, dated 4 March 2003, that constitutes a deed of trust and an unincorporated charity. The Trust intends to convert from an Unincorporated Charitable Trust to a Charitable Incorporated Organisation at the end of the 2025-2026 financial year, on 1[st] October 2026. The trustees who served during the year and up to the date of signature of the financial statements were: G T Curtis L Cooper (Resigned 1 May 2026) Mr D Gill (Resigned 27 April 2026) Jacqueline Denyer (Appointed 22 May 2026) Mr. David Grosvenor (Appointed 21 May 2026) ## _Recruitment and appointment of trustees_ Although a rare event, new trustees are appointed by existing trustees based on their Woodlarks awareness and their skills. Potential candidates are identified and interviewed by a quorum of existing trustees and appointed by majority vote. ## _Organisational structure_ The Trustees meet with the Management Committee regularly throughout the year, in addition to meetings of the Trustees alone. Each Trustee has a particular area of responsibility, to which the members of the Management Committee relate. - 4 - WOODLARKS CAMP 5fTE TRusr TRUSTEES. REPORT IcoNnNUEDI FOR THE YEAR £NDED305EPYEMBER2025 Th report was approved by the 8oard of Trustees. Truste* ## **WOODLARKS CAMP SITE TRUST** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF WOODLARKS CAMP SITE TRUST** I report to the trustees on my examination of the financial statements of Woodlarks Camp Site Trust (the charity) for the year ended 30 September 2025. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** 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: - 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 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. ## **I M Rodd BSc FCA FCCA** TC Group Waverley House 115-119 Holdenhurst Road Bournemouth Dorset BH8 8DY Dated: .........................17 July 2026 - 6 - ## **WOODLARKS CAMP SITE TRUST** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ |**Unrestricted**
**funds**
**2025**
**Notes**
**£**
**Income and endowments from:**
Donations and legacies
**3**
168,828
Investments
**4**
12,430
Other income
**5**
2,663
**Total income**
183,921
**Expenditure on:**
Raising funds
**6**
706
Charitable activities
**7**
236,518
**Total expenditure**
237,224
Net gains/(losses) on
investments
**12**
(4,092)
**Net income/(expenditure)**
(57,395)
Transfers between
funds
-
**Net movement in**
**funds**
**9**
(57,395)
**Reconciliation of funds:**
Fund balances at 1 October
2024
2,677,844
**Fund balances at 30**
**September 2025**
2,620,449|**Restricted**
**funds**
**2025**
**£**
41,465
-
-
41,465
-
20,136
20,136
-
21,329
-
21,329
28,368
49,697|**Total**
**Unrestricted**
**funds**
**2025**
**2024**
**£**
**£**
210,293
90,767
12,430
13,713
2,663
5,341
225,386
109,821
706
643
256,654
192,262
257,360
192,905
(4,092)
7,665
(36,066)
(75,419)
-
75,141
(36,066)
(278)
2,706,212
2,678,122
2,670,146
2,677,844|**Restricted**
**funds**
**2024**
**£**
53,407
-
-
53,407
-
10,982
10,982
-
42,425
(75,141)
(32,716)
61,084
28,368|**Total**
**2024**
**£**
144,174
13,713
5,341
163,228
643
203,244
203,887
7,665
(32,994)
-
(32,994)
2,739,206
2,706,212| |---|---|---|---|---| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 7 - WOOOLARKS CAMP StYE TRUST STATEMENT OF FIHANCIAi posm014 ASAT305EPTEMBER2025 2025 2024 Fixed assets Property, plant and equipment Investments 14 1,9Y).787 62.368 2.056,108 191.149 2,053.155 2,247,257 Currènt ass•ts Inventories Trade and other recelvables Cash at bank and In hand 16 17 2.016 24.152 596.976 17,381 444.879 623,144 16,1531 463,949 14,9941 C¥rr•nt Ilabllltlos Nol ujrrent •Ssets 616.991 458.955 Total assets less wrre•)t1SabHltles 2,670,146 2.706,212 Th• lunds olthe tharlty Atstrlcted Sncome funds Unrestrlrted funds 49,697 2,620,449 28,368 2,677,844 2.670,146 2,706,212 he and 151T12026 5t?tements were appro¥td by the trustees on......................... **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ ## **WOODLARKS CAMP SITE TRUST** ## **1 Accounting policies** ## **Charity information** Woodlarks Camp Site Trust is currently a Charitable Trust, registered at the Charity Commission for England and Wales (charity number: 306148) and will transition to a Charitable Incorporated Organisation (CIO) during 2026. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, 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 £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees 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. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. ## **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. - 9 - _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ ## **WOODLARKS CAMP SITE TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **1 Accounting policies** **(Continued)** 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. ## **1.5 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. ## **1.6 Property, plant and equipment** Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Freehold Property 2% on cost Equipment 25% on reducing balance Kathleen Marshall House 2% on cost Swimming Pool Complex 2% on cost The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. ## **1.7 Non-current investments** Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred. ## **1.8 Impairment of non-current 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). - 10 - ## **WOODLARKS CAMP SITE TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ ## **1 Accounting policies** ## **(Continued)** ## **1.9 Inventories** Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. ## **1.10 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. ## **1.11 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. ## _**Basic financial assets**_ Basic financial assets, which include trade and other receivables 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 trade and other payables 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 payables 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. - 11 - ## **WOODLARKS CAMP SITE TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ ## **1 Accounting policies** ## **(Continued)** ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. ## **1.12 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **1.13 Retirement benefits** Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. ## **2 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees 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. ## **3 Income from donations and legacies** |**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Donations and gifts
42,806
41,465
Legacies
27,050
-
Grants
12,298
-
Other
86,674
-
168,828
41,465|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
84,271
23,688
53,407
27,050
1,985
-
12,298
10,500
-
86,674
54,594
-
210,293
90,767
53,407|**Total**
**2024**
**£**
77,095
1,985
10,500
54,594| |---|---|---| |||144,174| - 12 - ## **WOODLARKS CAMP SITE TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ |**3**
**Income from donations and legacies**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
**Grants**
The Morrisons
Foundation
-
-
Farnham Institute Charity
-
-
Green Hall Foundation
2,000
-
Childwick Trust
9,000
-
PWC Foundation
1,298
-
12,298
-
**4**
**Income from investments**
Interest income
**5**
**Other income**
Other income|**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2025**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**£**
**(Continued)**
-
7,500
-
7,500
-
3,000
-
3,000
2,000
-
-
-
9,000
-
-
-
1,298
-
-
-
12,298
10,500
-
10,500
**Unrestricted**
**Unrestricted**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
12,430
13,713
**Unrestricted**
**Unrestricted**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
2,663
5,341| |---|---| - 13 - ## **WOODLARKS CAMP SITE TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ ## **6 Expenditure on raising funds** |||**Unrestricted**|**Unrestricted**| |---|---|---|---| |||**funds**|**funds**| |||**2025**|**2024**| |||**£**|**£**| ||**Fundraising and publicity**||| ||Other fundraising costs|706|643| |**7**|**Expenditure on charitable activities**||| ||**Unrestricted**|**Unrestricted**| |---|---|---| ||**funds**|**funds**| ||**2025**|**2024**| ||**£**|**£**| |**Direct costs**||| |Depreciation and impairment|78,687|72,161| |General operations|144,657|98,308| ||223,344|170,469| |**Share of support and governance costs (see note 8)**||| |Support|29,362|29,067| |Governance|3,948|3,708| ||256,654|203,244| |**Analysis by fund**||| |Unrestricted funds|236,518|192,262| |Restricted funds|20,136|10,982| ||256,654|203,244| - 14 - ## **WOODLARKS CAMP SITE TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ |**8**
**Support costs allocated to activities**
Staff costs
Bank charges
Governance costs
**Analysed between:**
Unrestricted funds
**9**
**Net movement in funds**
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned property, plant and equipment|**2025**
**£**
29,086
276
3,948
33,310
33,310
**2025**
**£**
3,948
78,687|**2024**
**£**
28,468
599
3,708| |---|---|---| |||32,775| |||32,775| |||**2024**
**£**
3,708
72,161| ## **10 Trustees** None of the trustees (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**| |Secretarial/site management|1|1| |**Employment costs**|**2025**|**2024**| ||**£**|**£**| |Wages and salaries|28,427|27,821| |Other pension costs|659|647| ||29,086|28,468| - 15 - ## **WOODLARKS CAMP SITE TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ ## **11 Employees** ## **(Continued)** There were no employees whose annual remuneration was more than £60,000. ## **12 Gains and losses on investments** ||**Unrestricted**|**Unrestricted**| |---|---|---| ||**funds**|**funds**| ||**2025**|**2024**| |Gains/(losses) arising on:|**£**|**£**| |Revaluation of investments|(4,092)|7,665| ## **13 Taxation** The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. ## **14 Property, plant and equipment** |**Cost**
At 1 October 2024
Additions
At 30 September 2025
**Depreciation and impairment**
At 1 October 2024
Depreciation charged in the year
At 30 September 2025
**Carrying amount**
At 30 September 2025
At 30 September 2024|**Freehold**
**Property**
**£**
1,744,316
-
1,744,316
499,739
40,475
540,214
1,204,102
1,244,577|**Equipment**
**Kathleen**
**Marshall House**
**Swimming Pool**
**Complex**
**£**
**£**
**£**
262,062
58,568
883,056
13,366
-
-
275,428
58,568
883,056
187,851
24,499
179,805
19,380
1,171
17,661
207,231
25,670
197,466
68,197
32,898
685,590
74,211
34,069
703,251|**Total**
**£**
2,948,002
13,366| |---|---|---|---| ||||2,961,368| ||||891,894
78,687| ||||970,581| ||||1,990,787| ||||2,056,108| - 16 - ## **WOODLARKS CAMP SITE TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ ## **15 Fixed asset investments** ||**Listed**| |---|---| ||**investments**| ||**£**| |**Cost or valuation**|| |At 1 October 2024|191,149| |Valuation changes|(4,092)| |Disposals|(124,689)| |At 30 September 2025|62,368| |**Carrying amount**|| |At 30 September 2025|62,368| |At 30 September 2024|191,149| Investments at market value comprise: 43,968.932 MAM Charinco units at Cost of £78,000 with a Market Value of £62,368 (2024: £64,124) The charity sold its 115,037.334 holding in M&G Charibond Shares, which had a cost of £140,000. Due to this the market value of the holding was £nil at the year end (2024: £127,025). |**16**
**Inventories**
Finished goods and goods for resale
**17**
**Trade and other receivables**
**Amounts falling due within one year:**
Trade receivables
Other receivables
Prepayments and accrued income|**2025**
**£**
2,016
**2025**
**£**
12,926
1,992
9,234
24,152|**2024**
**£**
1,689| |---|---|---| |||**2024**
**£**
3,451
833
13,097| |||17,381| - 17 - ## **WOODLARKS CAMP SITE TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ |**18**
**Current liabilities**
Other taxation and social security
Trade payables
Other payables
Accruals and deferred income
**19**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**2025**
**£**
365
-
250
5,538
6,153
**2025**
**£**
659|**2024**
**£**
140
261
189
4,404| |---|---|---| |||4,994| |||**2024**
**£**
647| The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. ## **20 Restricted funds** The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. ||**At**|**1 October**|**Incoming**|**Resources**|**Transfers**|**At 30**| |---|---|---|---|---|---|---| |||**2024**|**resources**|**expended**||**September**| |||||||**2025**| |||**£**|**£**|**£**|**£**|**£**| |Santa's Grotto||9,861|7,100|(6,979)|-|9,982| |Pool Running Costs||2,454|-|-|(2,454)|-| |Miscellaneous Restricted Funds||-|34,365|(13,157)|2,454|23,662| |Aerial Runway||85|-|-|-|85| |Wellbeing Days Fund||2,314|-|-|-|2,314| |Solar Panels||1,874|-|-|-|1,874| |Postcode Society||11,780|-|-|-|11,780| |||28,368|41,465|(20,136)|-|49,697| - 18 - ## **WOODLARKS CAMP SITE TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ |**20**|**Restricted funds**|||||**(Continued)**| |---|---|---|---|---|---|---| ||**Previous year:**|**At 1 October**|**Incoming**|**Resources**|**Transfers**|**At 30**| |||**2023**|**resources**|**expended**||**September**| |||||||**2024**| |||**£**|**£**|**£**|**£**|**£**| ||Santa's Grotto|5,034|8,384|(3,557)|-|9,861| ||Pool Running Costs|9,300|-|(6,640)|(206)|2,454| ||Miscellaneous Restricted Funds|22|2,000|-|(2,022)|-| ||Aerial Runway|85|-|-|-|85| ||NHS Wellbeing Days|2,314|-|-|-|2,314| ||Solar Panels|1,874|-|-|-|1,874| ||Pantry and Dining Room|||||| ||Rebuild|29,890|43,023|-|(72,913)|-| ||Postcode Society|11,780|-|-|-|11,780| ||Interleiver Trust|785|-|(785)|-|-| |||61,084|53,407|10,982|(75,141)|28,368| ## **Purpose of funds** Santa's Grotto - Donations supporting the annual Santa's Grotto for severely disabled and life-limited children. Miscellaneous Restricted Funds - a fund holding donations for miscellaneous restricted purposes. Aerial Runway Restricted - Donation to the Trust for the refurbishment and maintenance of the accessible zipwire. NHS Wellbeing Days - Fund set up to provide wellbeing days at Woodlarks for front line NHS staff (traumatized by Covid-19) run by NHS Staff Wellbeing Team. Solar Panels - Grant received to install solar panels and information boards at the camp site. Pantry and Dining Room Rebuild - Monies received for the charity to complete work on the pantry and dining room renovation. Postcode Society - Grant received to replace swimming pool equipment and for soil and turf for the area surrounding the pool. Inverleiver Trust - Restricted towards the costs of holding a camping holiday for a school. ## **Transfer of funds** A transfer of funds has been completed from the Pool Running Costs fund to the Miscellaneous Restricted Funds fund due to the closure of the bank account. The restriction placed on the Pool Running Costs are still being adhered to, it is just reported in a different fund in this reporting period. - 19 - _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ ## **WOODLARKS CAMP SITE TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **21 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**
General
Reserve
Reserves Fund
General funds
**Previous year:**
**At**
General
Reserve
Reserves Fund
General funds|**1 October**
**2024**
**£**
571,559
265,000
1,841,285
2,677,844
**1 October**
**2023**
**£**
585,469
265,000
1,827,653
2,678,122|**Incoming**
**resources**
**£**
-
-
183,921
183,921
**Incoming**
**resources**
**£**
109,820
-
1
109,821|**Resources**
**expended**
**£**
-
-
(237,224)
(237,224)
**Resources**
**expended**
**£**
(120,743)
-
(72,162)
192,905|**Transfers**
**£**
-
-
-
-
**Transfers**
**£**
(10,652)
-
85,793
75,141|**Gains and**
**losses**
**At 30**
**September**
**2025**
**£**
**£**
-
571,559
-
265,000
(4,092)
1,783,890
(4,092)
2,620,449
**Gains and**
**losses**
**At 30**
**September**
**2024**
**£**
**£**
7,665
571,559
-
265,000
-
1,841,285
7,665
2,677,844|**Gains and**
**losses**
**At 30**
**September**
**2025**
**£**
**£**
-
571,559
-
265,000
(4,092)
1,783,890
(4,092)
2,620,449
**Gains and**
**losses**
**At 30**
**September**
**2024**
**£**
**£**
7,665
571,559
-
265,000
-
1,841,285
7,665
2,677,844| |---|---|---|---|---|---|---| |||||||2,677,844| ## **22 Analysis of net assets between funds** |**Unrestricted**
**funds**
**2025**
**£**
**At 30 September 2025:**
Property, plant and equipment
1,941,090
Investments
62,368
Current assets/(liabilities)
616,991
2,620,449|**Restricted**
**funds**
**2025**
**£**
49,697
-
-
49,697|**Total**
**2025**
**£**
1,990,787
62,368
616,991| |---|---|---| |||2,670,146| - 20 - ## **WOODLARKS CAMP SITE TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_ |**22**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**2024**
**£**
**At 30 September 2024:**
Property, plant and equipment
2,056,108
Investments
191,149
Current assets/(liabilities)
430,587
2,677,844|**(Continued)**
**Restricted**
**Total**
**funds**
**2024**
**2024**
**£**
**£**
-
2,056,108
-
191,149
28,368
458,955
28,368
2,706,212|**(Continued)**
**Restricted**
**Total**
**funds**
**2024**
**2024**
**£**
**£**
-
2,056,108
-
191,149
28,368
458,955
28,368
2,706,212| |---|---|---| |||2,706,212| ## **23 Related party transactions** ## **Transactions with related parties** During the year ended 30 September 2025, the trustees of Woodlarks Camp Site Trust, donated an aggregate amount of £586 (2024: £1,142) to Woodlarks Camp Site Trust. ## **Trustees' Expenses** During the year ended 30 September 2025, no trustees (2024: one) had expenses paid for travel (2024: £54). - 21 -