Charity Registration Number 328458
THE PETER SMITH CHARITABLE TRUST FOR NATURE
TRUSTEES REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
THE PETER SMITH CHARITABLE TRUST FOR NATURE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
P Smith S Smith P Brittlebank J P Cowlishaw
Charity number
328458
Principal address
The Old Rectory Hills End Eversholt Milton Keynes MK17 9DR
Independent Examiner
Stephen J Wilson Upton Wilson Ltd 3 West Street Leighton Buzzard Bedfordshire LU7 1DA
Se
THE PETER SMITH CHARITABLE TRUST FOR NATURE
CONTENTS
| Page | |
|---|---|
| Trustees report | 1-2 |
| Independent examiners’ report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notestothefinancialstatements | 6 |
SEee
THE PETER SMITH CHARITABLE TRUST FOR NATURE
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their report and accounts for the year ended 31 December 2025
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the trust's deed, the Charities Act 2011 and the Statement of Recommended Practice "Accounting and Reporting by Charities" issued in March 2005.
Structure, governance and management
The trust was established by a charitable trust deed on 29 November 1989. The trust's objects are to raise funds which are donated to charitable organisations in support of wildlife.
The trustees who served during the year were:
P Smith
S Smith P Brittlebank
J P Cowlishaw
The trustees are nominated by other trustees and must be approved at a trustees' meeting. When looking for new trustees to nominate the trustees consider the skills and knowledge of the new trustees.
New trustees receive training from existing trustees regarding the objectives and operation of the trust. They also gain an understanding of their legal obligations with regard to charity law and the structure of the trust. They are advised of appropriate training courses and are encouraged to attend.
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to major risks.
Objectives and activities
The aim of the charity is to support wildlife at home and overseas.
The objectives for the year are to continue its work in supporting wildlife despite the economic environment which limits the resources available.
The trust continues to raise awareness of its work and, in doing so, promotes fundraising and projects.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the trust should undertake.
The trust continued to make donations to other charitable orgainisations in support of wildlife both in the UK and overseas.
————eee -1-
THE PETER SMITH CHARITABLE TRUST FOR NATURE
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025 (CONTINUED)
Financial review
The trust received income during the year which enabled it to continue its conservation work.
It is the policy of the trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the trust's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
On behalf of the7 P Smith Trustee Dated: 5th February
ai
-2-
THE PETER SMITH CHARITABLE TRUST FOR NATURE
INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF THE PETER SMITH CHARITABLE TRUST FOR NATURE
| report on the accounts of the trust for the year ended 31 December 2025, which are set out on pages 4106.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
(i) examine the accounts under section 145 of the 2011 Act: (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011Act: and
-
(iii) to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. Commission under Section 145(5)(b) of the Act and to be found in the Church Guidance. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 130 of the 2011 Act; and
-
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act,
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
==> picture [95 x 43] intentionally omitted <==
----- Start of picture text -----
D7 9 /)
----- End of picture text -----
Stephen J Wilson Upton Wilson Ltd Chartered Certified Accountants
5th February 2026
3 West Street Leighton Buzzard Bedfordshire LU7 1DA
-3-
THE PETER SMITH CHARITABLE TRUST FOR NATURE
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Notes | £ | £ | ||
| Incoming resources | ||||
| Incoming resources from charitable activities | 2 | 250,000 | 125,000 | |
| Resources expended | 3 | |||
| Charitable activities | ||||
| Donations to wildlife beneficiaries | 233,322 | 306,717 | ||
| Total charitable expenditure | 233,322 | 306,717 | ||
| Governance costs | 600 | 480 | ||
| Total resources expended | 233,922 | 307,197 | ||
| Net (outgoing) resources | 16,078 | (182,197) | ||
| Net movement in funds | ||||
| Fund balances at 1 January2025 | 156,876 | 339,073 | ||
| Fundbalancesat31December2025 | 172,954 | 156,876 |
ae -4-
THE PETER SMITH CHARITABLE TRUST FOR NATURE
BALANCE SHEET AS AT 31 DECEMBER 2025
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | ||
| Currrent assets | ||||||
| Cash at bank and in hand | 173,554 | 157,356 | ||||
| Creditors: amounts falling duewithin | ||||||
| one year | 6 | (600) | (480) | |||
| Total assets less current liabilities | 172,954 | 156,876 | ||||
| Income funds | 7 | |||||
| Unrestrictedfunds | 172,954 | 156,876 |
==> picture [295 x 111] intentionally omitted <==
----- Start of picture text -----
The accounts,were approved by the trustees on 5th February 2026
P Smith x
Trustee . ~
-
----- End of picture text -----
a
-5-
THE PETER SMITH CHARITABLE TRUST FOR NATURE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1 ACCOUNTING POLICIES
1.1 The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005 and the Charities Act 2011.
-
2 Incoming resources from charitable activities
-
3
| Incoming resources from charitable activities | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Gift aid | 200,000 | 100,000 |
| Gift aid - tax recoverabie | 50,000 | 25,000 |
| 250,000 | 125,000 | |
| Total resources expended | ||
| 2025 | 2024 | |
| £ | £ | |
| Donations to wildlife beneficiaries | 233,322 | 306,717 |
| Governance costs | ||
| Management and administration | 600 | 480 |
| 233,922 | 307,197 |
4 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year.
5 Employees
There were no employees during the year.
6
Creditors: amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accruals | 600 | 480 |
-~6-