Company registration number.. 02453076
Charity registration nurnber.. 702488
Kemerton Conservation Trust
(A company limited by guarantee)
Annual Report and Financial Statements
tor the Year Ended 31 March 2025
Devereux & Hunt Ltd
51 Basepoint Business Centre
Oakfield Close
'I"¢wkesbury
Glos
GL20 8SD

Kemerton Conservation Trust
Contents
Reference and Adrninistrative Details
Governors Report
2to7
Independent Examinevs Report
Statement of Financial Activities
Balance Sheet
io
Notes to the Financial Statements
11 to 19

Kemeiton Conservation Trust
Refeitnce and Administi'ative Details
Trustees .
Adrian Darby
Matthew Darby
Peter Doble
Peter Ma￿e
Rosemary Wir)nall
Roger Umpelby
Secretary
Kate Aubury
Charity Registration Number
702488
Company Registrntion Number
02453076
Registered Office
Kemerton Court
Kemerton
Tewkesbury
Glos
GL20 7HY
Independent E5aminer
Devereux & Hunt Ltd
51 Basepoint Business Centre
Oakfield Close
Tewk-esbury
Glos
GL20 8SD
Solicitor5:
Thomson and Banoks
27 Church Street
'I'ewkesbury
Glos
GL20 5RH
Page I

Kemerton Conseivation Ti'ust
Govei'nors, Report
The Governors present their report and financial statements for the year ended 31 st March 2025.
Reference and Administrative Information
Reference and administrative infotmation is set out on page l.
Objectives and Activities
The 'l'rust was founded by Adrian Darby OBE for the charitable objective of the conservation of fauna and flora
and ot. places ot. natlwal and cultivated beauty tor the publiG iKnetit in Heretordshire, Worcestershire,
Gloucestershire and adjoining counties.
Publtc Benefit
The Tn￿ seeks to realize this publio benefit through all the activities listed below. It provides access to nature
reserves. manages sites to prornote their biodiversity, carries out surveys of plants and animals, conducts
research into biodiversity conservation, en8a8es in infomial educatio￿ and provides opp)rtunities for volunteers
to participate in these activities. It sometimes promotes its charitable objectives by rnaking submissions to
national and local government. The oore aims ot the charity are reviewed ￿)nUalLY.
The Govemors confirni that they have cornplied with the requirement of Section 4 of the Charities Act 2011 to
have due re8aTd to the public benefit 8uid8nce published by the Charity Commission tor England and Wales.
Struethre, Governance and Management
The Gov¢mors have taken advantage of the exemption from an audit confe￿ed by section 249A(l) of the
Con]panies Act 1985 and the fllwicial statements for the year are unaudile¢l
The company was incorporated as 'Kernerton 'L'rustees Limited, on 15th December 1989 as a company which is
limited by guarantee. the liability of each memixr on winding up king limited to £1. It is govemed by its
memorandum and articles of association. The company Was registered as a charity on 24th January 1990. The
company's name was changed to 'Kemerton Conservation Trust, on 25th June 1999.
The dir¢¢tOTS of the company are also charity trustees for the purposes of charity law, and under the company's
Articles are known as mernEers of the management committee. The trustees are elected at General Meetings for
an indefll)ite ttriod and are not required to retire. They may co-opt new trustees and provide details at the
following meeting. The diTectors and trustees are referred to throughout tkn's report as the Governors.
Statement of Governors, responsibilities
Company and charity law requires the Governors to prepare financial statements for each fmancial year Nthi¢h
give a true and fair view of the state of the oharity and of the surplus or deficit of the charity for that period. In
Prep￿ing those fmancial statements, the Governors are required to..
- select suitable accounting EK)licies and then apply them consistently.
- rnake judgements and estimates that are reasonable and prudent.
prepare the financial statements on the 80in8 concem basis ￿lesS it is inappropriate to presume that the
charity will continue in business.
Page 2

Kemerton Conservation Trust
Governoi%' Report
The Governors have overall Testx)nsibility for ensuring that the charity has an appropriate system of controls,
fmancial and otherwise. They are also responsible for keepin8 woper accounting r￿ordS which disclose with
reasonable acouraoy at any time the financial position of the charity, t￿d enable the Govemors to ensure that the
tinancial statements comply with the Companies Act 1985. The Governors are also responsible tor sateguarding
the assets of the charity and for taking reasonable steps to prevent and detect fraud and other iLTegularities. The
Govemors have formulated p)lioies in respect ot" Financial Reserves, Risk Mana8ernent, Safeguardin8 and
Health and Safety. These EK>licies are reviewed annually. The Govemors are responsible for establishing the
company's strategy, but day to day management is delegated to Govemors Matthew Darby. Adrian Darby, and
Peter Doble.
Financial Reserves
The reserve fund represents the funds arising from past opeiating iesults. It is the lon8-tenn policy of the
Governors to hold reserves eqjivalent to between six months, and two years, recurrent cash expenditure.
Accountants
The Governors have apFK)inted Michele DevereuN of DeV¢re￿X & Hunt Ltd as the Trust's accountant and
recommend that she remains in the role tor the following year.
Special provisions
This report is prepared in acoordance with the special provisions of Part Vll of the Companies Act 1985 relating
to small companies.
CHAIRMAN'S REPORT ON AcH￿VEmENrS Af4D PERFORMANCE
tkning its thirty-third full year, Kemerton Conservation Trust continued to work in the areas identified in
previous years, repoTts.
Income & Expenditure
The company Teceived cash grants and donations totallin8 £23.058 during the year (compared with £19.801 in
the previous year). This was placed on detK)Sit until such time as it was required. The total interest earned during
the year was £1,202 (compared with £993 in the previous year). Income from charitable activities was £16,435
(compared with £15.018 in the previous year).
EX￿ndItuTe on charitable activities (general conservation work) was £44.762 (compared with £23,010 in the
previous year).
Most of the land owmed by the Tn￿t, apart from three parcels of Twyning Ham purchased in 2023, was eligible
for BPS. the fomier EU fam]ing subsidy which was worth £8,419 in 2020. Following Brexit, this subsidy ivas
progressively reduced and has now been replaced by 'delinked payrnents, which are soheduled to continue until
2027. KCT received a delinked payment of £4.210.56 in the calendar year 2024 and is due to receive £2,021.07
in 2025. The 8overntnent has not yet announced the payment rates for 2026 and 2027.
The Trust's owned sites
Daffurns Orchard
The Trust owns a 0.7-acTe traditional or¢hard at the north-west edge of the village of Kemerton. It was
purchased in 2000 using funds raised by the Darby family and by public appeal. The orchard is open to the
public.
During the year to 3 1st March 2025, regular maintenance work has been oarried out in the orchard by local
volunteers (Kemerton Orchard Workers). by the Tn￿'S Voluntary Warden, by volunteer working parties and by
Kemerton Estate's hedge Cutting oontractor. A new thed was installed onsite to store the orchard tools and
equipment.
Page 3

Kemerton conse￿ation Ti'ust
Governoi?, Report
John Moore Nature Reserve
The Trust ow)s a 1.3-acre woodland on the south-east ed8e of the village of Kemerton. The reserve was
originally established by Lucille Bell in memory of her forn]er husband, the well-known countyside ￿riter and
Ken￿rton resident John Moore. It was donated to the Tntst in 2001. Part of the reserve is open to the publio.
tkning the yeaT to 3 1st March 2025, regular maintenance work has been ca￿led out by the Trust's Voluntary
Warden and by volunteer work parties.
U ham Mvddow SSSI
also known as T
Flood meadom's are a rare priority habitat with less than 3.700 acres surviving across the UK. All the meadows
listed below are rnanaged in a traditional manner with hay cut during surnmer and the aftern]ath 8razed in
common.
The Trust owns five parcels of land in Upham Meadow, a 'Lammas' flood meadow on the River Avon west of
Bredon. which together total 33.1 acres. Through this oN￿erShIp. the 'l'rust has also acquired 8razing rights over
common land around 'l'Myning. The meadow is ot. particular imtK)rtance tor breeding curlew and the Tnist,
land is included in a major Curlew recovery project led by WWT Slimbridge. Two of the five parcels are in an
Environtnenlal Stewardship Higher Level Scheme GLS) administered by the Twyning Pasture Holders. Upham
Meadow is designated as Open Access land under the CROW Act 2000.
During the year to 31st March 2025, the Trust undertook ragwort pulling on its land and liaised with the
T￿nIng Pasture Holders. The Trust received payrnent for HLS and investigated whether the three parcels
wbich were not in the HLS agreement might be eligible for fimdin8 under th¢ Sustainable Farming Initiative.
U ton Ham SSSI
The 'l'rust owls four parcels of land at Upton Ham flood meadow on the River Severn adjacent to Uplon utx)n
Sevenl which together total 18.9 acres. The meadow is designated SSSI for its distinctive flora. The site is of
particular importance for breeding curlew and is included in a major curlew recovery project led by wwr
Slin]bridge. All the parcels are included in a Countyside Stewardship HI￿er Tier Scheme (CS) administered
by the Trust. The land can be accessed via publiG footpaths.
During the year to 3 1st March 2025, the Trust received payment for CS. sold the standing hay crop, and let out
the aftemiath grazing.
Asham Meadow
The 'l'rust two parcels ot land in Asham Meadow, a 'Lammas' flood meadow on the River Avon at
Birlin8ham. which together total 13.8 acres. The rneadow is imFK)rtant as a breeding Slte for curlew and is
included in a major Curlew recovery project led by WW'L. SlimbTidge. The land is designated as Open Access
under the CROW Act 2000.
During the yeaT tr> 3 1st March 2025. the 'lrust sold the standin8 hay crop and received a small payment for
letting out the fishing rigJ]ts along the river fronta8e. The Aslwn Haywarden was unable to find a grazier to rent
the afterrnath grazing. The Trust investigated whether the land might be ell￿ble lor fimding under the
Sustainable Farming Initiative.
Pa8e 4

Kemerton Conseiwation Ti'ust
Governors, Report
The Trust's leased sltes
Lake Nature Reserve LWS
The 'l'rust leases rnana8ement rights at Kemerton Lake from Governor Matthew Darby. The tem] of the lease is
2014-2034 and the rent is a peppercorn. The site covers 46.7 acres, and comprises a 16-aore lake, reed beds, fen,
calcareous grassland, wet rneadow, woodland, scrub and land cultivated for rare arable plants. It is home to a
variety of scarce plants and animals. It is an Ark site for endangered, white-clawed Crayfish. It is particularly
notable for its 20+ species of dragonfly and damselfly, 7 species of orchid and wintering wildfowl. tn total, 184
bird species have ￿￿en recorded at the site. It is designated as a Local Wildlife Site (LWS) in WoT¢estershire.
The habitat is nwnaged by the Trust's Voluntary Warden and work parties, ￿th heavier tasks, such as periodic
scrub control, Ca￿led out by the Trust's contractors. In addition to the conservation work carried out by the
Trust. the Kemerton Estate Ca￿leS out habitat management under Countryside Steivardship, such as cultivating
areas for Tare arable plants.
The reserve is accessed by means ot public and pennissive tootpaths. It is very popular with the public who
have unrestricted access to a Ix)ardwalk and hide on the west side of the lake (opened in 2016). Members of the
Trust have additional access to hides on the east and northwest sides of the lake and pennissive paths throu8h
nei8hbourin8 woodland Etlonging to Kemerton Estate.
In the year to 31 st March 2025. two major projects were completed on site. The Woodland Grazing and Visitor
Improvement FIPL Project involved fencin8 the perirneler of Lake Walk to facilitate woodland catllc grazin8.
along with Thildfiower planting and visitor improvements. The Aquatic Habitst Creation & Restoration Project
included installation of a new drainage pipe in the reed lagoon, habitat improvement and eDNA testing of
aquatic vertebrates. Both projects involved KCT'S volunteers.
arbo s Nature Reserve
The Trust leases mana8ernent rights at Beggarboys from Governor Matthew Darby. The temi of the lease is
2014-2034 and the rent is a peppercorn. The site covers 9.3 acres and oomprises a mos&ic of wetland, woodland
and grassland habilats. There is no unsupervised public access. and the quiet. secluded location is of particular
nefit to 74qldlife.
The site has undergone major restoration works in recenl years. Annual managernent involves scrub control and
the cuttin8 and removal of herbaceous vegetation. This is largely Ca￿led out by the Trust's Voluntary Warden
and volunteer work parties. Contractors are used tor heavier tssks such as perioth"c scrub control.
In the year to 31 st March 2025, a small jetty was installed to enable the ￿)nd to be accessed by b)at.
manageD￿nt Agree￿￿nt with the Kemerton Estate
The TTUSt is the beneficiary of a Management Agreement with Kemerton Estate Partnerthip (a farming
partnership between Governors Adrian Darby and Matthew Darby). The tenn of the agreement is 2022-2027
and there is no financial consideration. Under the a￿eernent, the Trust is permitted access to ali fannland.
woodland and wetland areas on the Kemerton Estate. It is pemiitted to undertake surveys and publish thc r¢sults.
It is conunitted to providing advice to the estate on managing wildlite.
eKe
Estate
Ikning the year to 31 st Mar¢h 2025. the Trust carried out monitoring and survey WOTk across the Kernerton
Estate. Work continued under the Monitoring Strategy with Conservation Advisor Pamela Clarke undertakin8
much of the monitoring work and liaising with volunteer recorders and surveyors.
The Trust's volunteers continued the monitoring of birds, fimgi. dragonflies, butterflies, and other invertebrates
across the Kemerton Estate.
Page 5

Kemerton conse￿ation Ti"ust
Governors, Report
side Stewardshi
on the Kemerton Estate
Kemerton Estate is in a 5 & 10-year Higher Tier Countryside Stewardship (CS) agreernent running until 3 1st
De¢ember 2025/30. The T￿st'S leased sites are included in the agreement, and the Trust assists in the delivery
of conservation goals by providing advice. The sites benefit from capital works and managernent carried out by
the estate under the agreement.
Habitat rnana
ement on the Kernerton Estate
During the year to 3 Isl March 2025, the Trust undertook habitat management in several locations across the
Kernerton Estate including Lillans Orchard and May Wood. The management works focused on impToNryll8
wildlife habitat.
Kernerton Arlx)retum
Th¢ Trust helps to rnana8e a colle¢tion of exotic trees in the Kemerton Estate woodlands. The trees have
PTedominantly ￿en grown from seed collected in the wild by Kew Gardens, the Howick ArboretunL A&ian
Darby and others. ￿￿e to the wild origin of seeds. the collection is regarded as an imFK)rtant genetic resource.
The trees ar¢ tnainly located alon8 woodland paths and rides many of which have Fennissive access to
Members.
During the year to 31st March 2025, the Trust's Voluntary Warden helped to maintain speciznen trees. In
addition, a contractor carried out thinning ￿ the arEK)retum.
Grants and Donations
In August 2024, the Trust secured funding from the UK Shared Prosperity Fund through the Natural Netsvorks
Pro8ramme delivered on behalf of Wyohavon District Council for habitat restoration and creation at Kernerton
Lake. Work on the project started in Au8lLSt 2024 and was completed in Febrllary 2025.
In June 2024, the 'l'rust, in partnership with Kemerton Estate, secured funding trom the Famiin8 in Protected
Landscapes (F￿L) Fund to pay for feneing, access improvements, siwge and habitat creation at Kemerton
Lake and Lake Walk. Work on the project started in June 2024 and was completed in February 2025. The
project also benefited from an additional grant of £2,500 frorn Highfields Trust CIO.
In addition to the SUTns mentioned above, the 'lrust received grants and donations totalling £2.815 from vaTiOiIS
comrnunity bodies, companies and trusts.
Education and Communlty Engagement
Men]bershi of Friends of Kemerton Conservation Trust
Members coJriJx)it themselves to helping the 'lrusL either by volunteering their time or by making affordable
f￿anCi￿ contributions. TheTe is no minimum n￿mbershIp fee. Members receive access to the pern)issive hides
and paths &t Kernerton Lake and adjoinin8 woodland. They also receive a twice-yearly newsletter 'Kemerton
Clippings, and may attend all member-only events hosted by the'l'TUSt.
Outrea
Visits and events continued to be well attended. The annual Kemerton Lake Open L)ay was held on 15th June
2024. Kemerton Apple Day was held on 12th October 2024 and successfully raised £750 for Daffurns Orchard.
Six events were held durin8 the year (four of which were member-only) as well as several other outreach
events. Bredon Forest School, a regjlar and generous donor to the Trust, continues to operate in one of the
estate woods and maintains strong links with the Trust.
Website
The Trust operates a web site at www.kemerton.or& The site was designed by David Aubury and is maintained
by him on a voluntary basis.
Page 6

Kemerton Conseivation Ti'ust
Govei'noiE' Report
Partnershi
Workin
The Trust is a member of the Worcestershire Lo¢al Nature Partnership. Governor Adrian Darby has been
actively involved in the preparation of Worcestershire's Local Nature Recovery Strategy, representing the Trust
on the LNP'S Steering Group, Task & Finish Group on Biodiversity Priorities, and Task & Finish Group on
SFcies. The Trust is a partner in the Cotswolds Nature Recovery Fonlln. It also contributes to the work of the
Curlew Action Group which rnonitors curlews on the flood meadows ot the Severn and lower AvorL
Plannin
matters
The 'L'rust seeks to safeguard local biodiversity via the planning system. It is a memlxr of the Worcestershire
Local Sites Partnership which identifies sites of imwrtanoe for biodiversity in the county foT designation as
'Local Wildlife Sites,. This designation is non-statutory but is capable of c2rying weight in planning matters.
From tirne to time, the Trust comments on plannin8 issues that might adversely affect biodiversity 8nd
landscape in the locality.
Personnel and Volunteers
Personnel
The 'l'rust has no ernployees but has well-established arrangements with various self-ernployed contractors and
key volunteers.
Pamela Clarke has continued as part-time Conservation Advisor.
Kate Aubury undertook administrative and bookkeepin8 work as well as canying out her tasks as Company
s￿retary. The work totslled 8hrs each week (equating to £8,000 per year) and was paid for by Kemerton Estate
Partnership (a farnling partnership between Govemors Adrian Darby and Matthew Darby).
Kate Aubury, in addition to her paid roles. is the Support Coordinator and the editor of Kemerton Clippings. She
undertakes these Toles on an unpaid basis. The Trust reimburses her direct ex￿nSeS.
John Threadingham is the Trust's Voluntary Warden. He undertakes re8ular practioal management of the
Trust's reserves on an unpaid Imsis. The Trust reirnburses him for his direct expenses and for rnachinery
rnaintenance.
Matthew Darby. separate from his 8overnance role, undertakes regular administrative work and practical habitat
rnanagernent for the Trust on an unpaid basis.
Volunteers
In addition to those mentioned above. numerous contributions have been made by volunteers in many fields.
including habitat management, nest box maintenance, organizing public events, orchard maintenance and
canying out surveys. In total, volunteers (including Govemors in a non-8ovetnance capacity) donated an
estimated 1603 hours of their tirne, valued at £29456.25.
AcknoTrvledg¢ment5
The Govemors would like to thank all the T￿￿t'S volunteers and supporters for the help and fmancial assistance
they have generously donated throu8hout the year.
This report was approved by the Governors on 7th July 2025 and si8ned on their behalf by
Matthew Darby
Chairn]an ot'Governors
Page 7

Kemerton Conseiryation Trust
Independent Examiner's Repoit to the trustees of Kemeiton Conseiwation Trust ('the
Company,)
I TeFort to the charity trustees on my exarnination of the accounts of the Company for the year ended 31 March
2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also ils directors for the PUTTX)ses of oompany law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006
('the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to ￿ audited under Yart 16 of the
2006 Act and are eligble for independent exarnination, I report in Tespect of my examination of your charity's
accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my
extunination I have followed the DIr￿tionS given by the ch￿￿ty Cornn]ission under section 145(5)(b) of the
2011 Act.
Independent examiner's St￿ten￿nt
I have completed my examination. I confjnn that no matters have come to my attention in connection with the
examination &vin8 me cause to believe..
aocounting records were not kept in respect of Kemerton Conservation Trust as required by section 386 of
the 2006 Act. or
2. the acco￿tS do not a¢Gord with those records. or
3. the accounts do not comply with the accounting requirernents of section 396 of the 2006 Act other than
any requirement that the accounts 8ive a ,tn￿ gnd fair view which is not a matter considered as part of an
independent exarnination. or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recomrnended Practice for accounting and reporting by charities lapplicable to charities preparing their
accounts in aGGordance with the FinanGial Reporting Standard applicable in the UK and Republic of
Irel8nd (FRS 102)].
I have no concems and have come across no other rnatteTS in oonnection with the exaTf)ination to which attention
should Ix drawn in this report in order to enable a prO￿T understanding of the aGcounts to be reached.
Michele Devereux
FCCA
51 Basepoint Business Centre
Oakfield Close
T¢wkesbury
Glos
GL20 8SD
7 July 2025
Page 8

Kemerton Conseiyation Ti'ust
Statement of Financial Activities foi. the Year Ended 31 March 2025
(Including Income and Expenditui'e Account and Statement of Total Recognised Gains
and Losses)
Unrestricted
funds
Restricted
funds
Total
2025
Note
Income and Endowments from:
Donations and legaoies
Charitable activities
Invesbnent incorne
12.647
16.435
1.202
10.404
23,051
16,435
1,202
Total income
30.284
10,404
40,688
Expenditure on:
Charitable activities
(23.476)
(20,717)
(44,193)
Total expenditure
(23,476)
(20,717)
(44,193)
Net incomel(expenditure)
Transfers between funds
6,808
(8,232)
(10,313)
8,232
(3,505)
Net movement in funds
(1.424)
(2,081)
(3,505)
Reconciliation of funds
Total funds brought forward
206,465
2,919
209,384
Total funds carried forward
13
205,041
838
205,879
Unres¢ricted
funds
Restricted
nds
Total
2024
Note
Income and Endowments from:
Donations and legaoies
Charitable activities
Investtnent income
18.818
15.018
993
983
19,801
15,018
993
Total income
34.829
983
35.812
ExpendRture on:
Charitsble activities
(20,193)
(2.817)
(23,010)
Total expenditure
N¢¢ incom¢l(cxp¢nditutr)
(20,193)
(2,817)
(23,010)
14,636
(1,834)
12,802
Net movement in funds
14.636
(1.834)
12,802
Re¢oneiliation of funds
Totsl funds brought forward
191,829
4.753
196,582
Totsl funds carried forward
13
206,465
2,919
209.384
All of the charity's activities (lerive from continuin8 operations durin8 the above two periods.
The notes on pages I I to 19 foml an integral part of these fmancial statements.
Page 9

Kemeitton Conseivation Trust
(Registi'ation number: 02453076)
Balance Sheet as at 31 Mal'ch 2025
2025
2024
r4ote
Fixed assets
Tangible assets
133,191
133,896
Current assets
Debtors
Cash at baJ)k and in hand
io
2,921
80,675
83,596
3,628
85,452
89,080
Creditors: Amounts falling due wfithin one year
12
(10,908)
(13,592)
Net current assets
72,688
75,488
4et assets
205,879
209,384
Funds of the charity:
Restricted income funds
Restricted funds
13
838
2.919
Unrestricted income funds
Unrestricted funds
205,041
206,465
Total thnds
13
205,879
209,384
For the fmancial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors, resp)nsibilities.'
The memlRrs have not required the charity to obtain an audit ot. its accounts tor the year in question in
accordance with section 476. and
The direotors acknowledge their responsibilities tor complying with the requirements ot the Act with respeol
to accounting re¢ords and the preparation of accounts.
The financial ststements on pages 9 to 19 were approved by the trustees. and authorised foT issue on 7 July 2025
and Si￿ed on their behalf by..
Trustee
The notes on pages I I to 19 fonn an inte8ral part of these fllmncial statements.
Page 10

Kemerton Conseivation Ti'ust
Notes to the Financial Statements for the Yeai. Ended 31 March 2025
I Charity status
The oharity is limited by guarantee. incorporated in . and consequently does not have share ¢apitsl. Each OF the
tNstees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event or
liquidation.
The address of ils registered office is=
Kemerton Court
Kemerton
Tewkesbury
Glos
GL20 7HY
These finanoial statements were authorised for issue by the trustees on 7 July 2025.
2 Aeeounting policies
Sununary of significant Ydccounling policies key accounting estinmtes
The principal accounting policies applied in the preparation of these fmancial statements are set out Ixlow.
These policies have Ixen consistently applied to all the years presented. unless ot1￿Twise stat¢(L
Statement of compliance
The financial statements have ￿en prepared in accordance with Accountin8 and Reporting by Charities..
ststement of Recornmended Practice (applicable to charities preparin8 their accounts in accordance Hqth the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)) (issued in (ktolxr 2019)
- (Charities SORP (FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) and the Companies Act 2006.
Basis of preparation
Kemerton Conservation TnLSt meets the defmition of a public ixnefit entity under FRS 102. Assets and
liabilities are initially reCO￿lSed at historical cost or transaction value unless otherwise stated in the relevant
accounting policy notes.
Going concern
The trustees oonsider that there are no rnaterial uncertainties alJ)ut the charity's ability to continue as a going
concern nor any significant areas of uncertainty that affect the canying value of assets held by the charity.
EJemption from preparing a eash flow statement
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash
flow staternent in these fmancial statements.
Incon* and endowments
All income is reco8nised once the charity has entitlement to the income, it is probable that the income WAII be
received and the amount of the income receivable can be measured reliably.
Pagell

Kemei'ton Conservation Trust
Notes to the Financial Statements foi" the Year Ended 31 March 2025
l)onations and ￿g&¢le$
Donations are reco8nised Thhen the charity has been notified in wiling ot" both the amount and settlement date.
In the event that a donation is subject to ¢onditions that require a level of perfom]ance by the charity before the
charity is entitled to the funds, the income is deferred and not reco8nised until eitheT those conditions are fully
met, or the fulfiltnent of those conditions is wholly within the control of the charity and it is probable that these
conditions will be fulfilled in the reporting period.
Granls receivable
Grants are reco8nised when the charity has an entitlement to the funds and any conditions linked to the 8rants
have been met. Where Ferfonnance conditions are attached to the grant and are yet to be met, the in¢ome is
recognised as a liability and included on the balance sheet as defe￿ed income to be released.
Expenditure
All expenditure is reco8nised once there is a legal or constructive obligation to that expenditure, it is probable
settlernent is required and the amount can Ix measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate sllnilar costs to that category. Where costs cannot be directly attributed to
rti¢ul8r headings they have been allocated on a Imsis consistent with the use of resources. with central staff
costs allocated on the basis of time spent, and deweciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread ofstaff costs.
Charitable aclivilies
Charitable expenditure comprises those costs incurred by the clwity in the delivery of ils actiTrryties and services
for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent
with the use of resources, for example, allocating property costs by floor areas. or per capita, staff costs by the
time S￿nt and other costs by their usage.
Taxation
The charity is considered to pass tbe tests set out in Paragraph I Sohedule 6 ot. the Finance Act 2010 and
therefore it meets the defmition of a charitable company for UK corporation tax purposes. Accordingly, the
charity is tK)tentially exempt from taxation in respect of inoorne or capital gains received within categorLes
covered by Chapter 3 Part I l of the Corw)ration Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Aot 1992, to the extent that such irKorne or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £1,000 or rnore, and selected key items over £500, are initially recorded at cost.
less any subsequent accumulated depreciation and subsequent accurnulatcd in]paimient losses.
Depreciation and amorti$ation
Depreciation is provided on tangible fixed assets so as to wite off the oost or valuation, less any estimated
residual value, over their expected useful economic life as follows..
Asset class
Equipment
Depreciation ￿￿thOd and rate
20% reduoing balance
Page 12

Kemei'ton Conseiwation Trust
Notes to the Financial Statements foi. the Yeai. Ended 31 March 2025
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or setvices perfoTrned in the ordinary
course of business.
Trade debtors are reco8nised initially at the transaction price. They are subsequently n]easured at amortised cost
using the effective interest method, less provision for impairment. A provision foT the irnpainnent of trade
debtors is established when there is objective evidence that the charity will not be able to collect all amounts due
according to the original tern￿ of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise Cash on hand and call deposits, and other short-term highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an
unconditional right, at the end of the reporting period. to defer settlement of the creditor for at least twelve
months after the reporting date. If there is an unconditional right to defer settlement for at least twelve tnonths
atier the reporting date, they are presented as non-ourrent liabilities.
Trade creditors 8Te recognised initially at the transaction price and subsequently measured at arnortised cost
using the effective interest rnethod.
Fund structure
Unrestrioted income fi￿dS are 8eneral fimds that are available for at the trustees discretion in furtherance of
the objectives of the charity.
Desi8nated tund8 are unrestricted fi￿dS set aside tor speoitic PUTEK)ses at the discretion ot. the trustees.
Restriofrd income fimds are those donated for use in a particular area or for s￿01r1c purp)ses, the use of which
is restricted to that area or pu￿OSe.
3 Jneome from donations and legacies
Unrestricted
Total
2025
Total
2024
Designated
General
Restricted
Donations and legacies.
Donations
Gift aid Teclaimed
Grants, inoluding capital
ants;
Grants from other charities
955
10,8(KS
886
11,761
886
17,)82
836
10,404
10.404
1,383
955
11,692
10,404
23,051
19.801
Page 13

Kemerton Conseiwation Ti'ust
Notes to the Financial Statenients for the Yeai. Ended 31 March 2025
4 Income from charitable aetivities
Unrestricted
funds
General
Total
2025
Total
Grazing and tnomqng
Single farm payment
Agri Environmental Scheme Payments
4.207
6,364
5.864
4,207
6.364
5,864
3,467
5,474
6,077
16,435
16,435
15,018
5 Investment income
Unrestrieted
funds
General
Total
2025
Total
2024
Interest receivable and similar inGome-,
Interest receivable on bank deEx>sits
1,202
1,202
993
6 Expenditure on charitable activities
Unre$¢ricted ￿￿￿$
Designated
Genernl
Restricted
nds
Total
2025
Total
2024
9,600
442
4.391
I,089
5,323
876
210
9,600
442
9,600
437
Insurance
Sundry exFnses
Depreoiation
Site management
Accountancy fees
Bank charges
4,391
3,044
25,630
876
210
2,274
2,i92
7,104
852
151
1.955
18.762
1.545
1,545
21.931
20.717
É14,193
23,010
Pa8e 14

Kemei'ton Conseivation Trust
Notes to the Financial Statements for the Yeai. Ended 31 March 2025
7 Trustees remuneration and expenses
No tNstees. nor any persons connected with t1￿. have received any remuneration from the charity during the
year.
8 Taxadon
The charity is a re8lStered charity and is therefore exempt frorn tsxation.
9 Tangible fixed assets
Land and
buildings
Equipment
Total
Cost
At l April 2024
Additions
166,290
44,444
2.339
210,734
2,339
At 31 March 2025
166.290
46.783
213,073
Depr¢¢iation
At l April 2024
Charge for the year
33,184
2,396
43.654
648
76,838
3,044
At 31 Maroh 2025
35,580
44,302
79,882
r4et book value
At 31 March 2025
130,710
2,481
133,191
At 31 March 2024
133,106
790
133,896
10 Debtors
2025
2024
Trade debtors
Other debtors
2.266
655
3,243
385
2,921
3,628
11 Cash and eash equivalents
2025
2024
Cash at bank
80,675
85.452
Page 15

Kemerton Conservation Ti'ust
INotes to the Financial Statements for the Year Ended 31 Mai'ch 2025
12 Creditors: amounts falling due within one year
2025
2024
Trade creditors
Accruals
10.080
828
12.514
1,078
10,908
13,592
13 Funds
Balance at
31 March
2025
Balance at I
April 2024
Incoming
re50urees
Resources
expended
Transfers
Unrestricted funds
General
General Fund
197.559
29.329
(21,931)
(3,232)
201,725
Designaled
Betty Daffurns Orchard
Fund
Movement for Good Award
3,906
5,000
955
(1,545)
3,316
(5,000)
(5,000)
8.906
955
(1,545)
3,316
Total unrestri¢t¢d funds
206.465
30,284
(23,476)
(8,232)
205,041
Restricted funds
Water's Edge Hide
Daffurn's Orchard Bioblilz
Kemerton Lake Nature
Reserve Woodland Grazin8
Natural Networks
2,793
126
(1,955)
(126)
838
2,500
(7,344)
4.844
7.904
(11,292)
3,388
Total restricted funds
2,919
10.404
(20,717)
8,232
838
Total funds
209.384
40.688
(44,193
205,879
Pa8e 16

Kemerton Conselwation Trust
Notes to the Financial Statements foi" the Year Ended 31 March 2025
Balance at I
April 2023
Incoming
resources
Resources
eTpended
Balance at 31
March 2024
Unrestri¢t¢d funds
General
General Fund
190.295
26,512
(19,248)
197,559
Designated
Eletty Daffums Orohard Fund
Movement for Good Award
1.534
3,317
5,000
(945)
3,906
5,000
1.534
8,317
(945)
8,906
Total unrestricted funds
191.829
34.829
(20,193)
206,465
Restricted
Water's Edge Hide
Daffurn's Orchard Bioblitz
Wel¢oming Visitors &
Supporting Volunteers at
Daffum's Orchard
4.753
(1,960)
(557)
2,793
126
683
300
(300
Total restricted fi￿d8
4,753
983
(2,817)
2,919
Total funds
196,582
(23,010)
209,384
Page 17

Kemeiton Conservation Ti'ust
Notes to the Financial Statements for the Year Ended 31 March 2025
The specific pu￿09e$ foT which the funds are to be applied are as follows..
Watevs Edge Hide
This filld was to contribute to the ¢onstnLction of the hide lo sit over the water accessable via a bo8rdwalk out
through the reed beds, allowin8 unhindered views of wildh'fe across the lake for visitOTS to the site.
Daffurn's Orchard Bioblitz
A funded bioblitz event to survey flora, fauna and fungi at Daffurn's Orohard. Grant funding received from
Welcorne to our b'uture.
Welcoming Visitors & Supp)rting Volunteers at Daffurn's Orchard
one year project to improve visitor experience to the community orchar(L and supp)rt the volunteers.
includ￿8 creating a new nature trail for children. Grant funding received from The Dent-Brocklehursl Family
Charitable Trust.
Kemerton Lake Nature Reserve Woodland Grazing and Visitor Improvement Project
A on¢-y¢ar joint project with Ketnerton Estate Partnership to improve visitor experience to Kemerton Lake
Nature Reserve and the Lake Walk, create n￿re wllinatOT habitat and install new fencing for cattle 8razin8.
L¢ad partner Kemerton Estate Partnership received funding trom the Farnling in PrOt￿ted Landscapes (FIPL)
F￿d. The project was also part funded by Highfields CIO. who donated towards KCT'S share of project costs.
The project was also part funded by half of The Benefact Group's Movement for Good Award prize draw
money received in 2023, which fom]ed part of KCT'S share of project oosts.
Natural Networks Prograrnme: Aquatic Habitat Restoration 8nd Creation at Kernerton Lake Nature Reserve
A one-year project of aquatic habitat restoration and oreation at Kemerton Lake Nature Reserve including
eDNA testin& installation of a new water pipe and erosion control wDrks. It was part funded by the UK Shared
Prosperity Fund through the Natural Networks programme delivered on behalf of Wychavon Thstrict Council.
The projcct was also part fimded by half of The Ben¢fact Group's Movement for Good Award prize draw
money received in 2023.
Pa8e 18

Kemerton Conservation Ti'ust
Notes to the Financial Statements foi. the Year Ended 31 Mai'ch 2025
14 Analysis of net assets between funds
Unrestricted
funds
Ceneral
Total ￿ndS at
31 March
2025
Restricted
funds
Tangible flxed assets
Current assets
Current liabilities
130,969
83,596
(10,908)
2.222
133.191
83,596
(10.908)
Total net assets
203,657
2.222
205,879
Unrestricted
funds
General
To¢al fund5 at
31 March
2024
Restricted
funds
Tan8ible fixed assets
CU￿nt assets
c￿￿ent liabilities
129,831
88,695
(13.342)
205,184
4.064
133,895
88,695
(13,342)
Totsl net assets
4.064
209,248
15 Related party transactions
The company rents a cottage trom Adrian Darby. a governor, at an annual rentsl ot. £9,600 (31 March 2024 -
£9,600) which has been verified by an independant valuer. Timothy Lea & Gri￿11hS in March 2022. Total rents
paid to Adrian Darby during the year were £9,600. The company also leases other land belonging to Adrian
Darby and Matthew Darby during the year at a nil rent. Any work done by K¢merton Estate Partnership on
Ixhalf of the trust Wds paid foT at cost.
One of Kemerton Estate Partnership's employees and one of Kemerton Estate Partnership's self-ernployed
contractors carried out administration work on ixhalf of the Trust equating to one day week between the
The Trust made no payment for this.
None of the govemors received any remuneration in the year as trustees. nor in previoll5 years.
Page 19