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REGISTERED COMPANY NUMBER: 12552166 (England and Wales)
REGISTERED CHARITY NUMBER: 1192884

















Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Friends of Mortimer Forest Limited

Friends of Mortimer Forest Limited






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Report of the Trustees 1 to 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 12

Friends of Mortimer Forest Limited (Registered number: 12552166)

Report of the Trustees
for the year ended 30 April 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2024. The trustees have adopted the provisions of 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
Objectives and aims
Improving the understanding and interpretation of Mortimer Forest from its early origins to the present day, including opportunities for enhancement and sympathetic conservation and development. This includes a monitoring role of the forest environment, with Friends of Mortimer Forest (FOMF) members and others observing the flora and fauna, the condition of paths and accessways, the impact of forestry operations, the balance in demands of different user groups, interpretation and information needs and the occurrence of external threats such as disease and climate change.

FOMF's particular focus is that wildlife is seriously under pressure throughout the UK and Mortimer Forest is a microcosm of this, being home to at least 9 nationally vulnerable or threatened species. The Friends of Mortimer Forest (FOMF) undertake surveys of these and other flora and fauna, taking advantage of expertise in the area where required. By sharing this information with Forestry England, opportunities for habitat protection or improvement can be then tabled for action. FOMF members are prominent in providing volunteer resources to Forestry England, where required.

Continuing development of partnership working with Forestry England and fellow environmental groups to design and implement practical workshop and environmental enhancement programmes, to improve the habitat and biodiversity of the woodland and grassland areas of Mortimer Forest.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The walks programme embraced the history and archaeology of the forest, early industry and crafts, bird and animal life, butterflies and insects and plant and tree variety and distribution. A Walk led by the Beat Forester, explaining how Mortimer Forest is managed, was particularly well received by FOMF members. Three of our Trustees undertook First Aid Training to support our walks programme, the course organised by Forestry England. The ongoing cooperation between FOMF, the RSPB, Hazel Dormice experts and the Shropshire and Herefordshire Wildlife Trusts is particularly useful in achieving the objectives set out above. The Festival of the Forest continues to be the main income stream for FOMF. A fund-raising Quiz Night at Ludlow Brewery also took place, which was particularly well attended.

FINANCIAL REVIEW
Financial position
The Friends of Mortimer Forest has retained a positive balance of unrestricted funds from donations throughout the year. The balance of unrestricted funds at 30.04.24 was £5,459 (30.04.23 £4,745).


Friends of Mortimer Forest Limited (Registered number: 12552166)

Report of the Trustees
for the year ended 30 April 2024

FUTURE PLANS
Plans for the future:

The further development of partnership working with Forestry England and local community/environmental groups will identify projects and means of implementation which will maximise the resources and potential outcomes for all concerned. To that end, we are seeking agreement with Forestry England on the parameters under which the charity will undertake self-guided volunteer work; this will ensure that we make faster progress in our conservation and habitat enhancement activities. Further Fundraising is also a priority.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
12552166 (England and Wales)

Registered Charity number
1192884

Registered office
Fairfield
Eyton
Leominster
Herefordshire
HR6 0BZ

Trustees
Ms G P Bilbrough
J R Hepworth
R J Owen
C J Richards Chair resigned chair 01.01.24
D Arbuthnott Chair appointed chair 01.01.24 appointed trustee 25.07.23
Hugo Salwey
Humphrey Salwey
M S Unwin
L F Bradley appointed 25.07.23
I Arbuthnott appointed 25.07.23

Company Secretary
D L Lyle

Bankers
Lloyds Bank Plc
16 Broad Street
Ludlow
Shropshire
SY8 1NQ

Friends of Mortimer Forest Limited (Registered number: 12552166)

Report of the Trustees
for the year ended 30 April 2024

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 8 January 2025 and signed on its behalf by:





D Arbuthnott - Trustee

Friends of Mortimer Forest Limited

Statement of Financial Activities
for the year ended 30 April 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 628 - 628 4,440

Other trading activities 2 3,799 - 3,799 369
Total 4,427 - 4,427 4,809

EXPENDITURE ON
Raising funds 3 2,144 - 2,144 2,929


Other 1,569 - 1,569 100
Total 3,713 - 3,713 3,029

NET INCOME 714 - 714 1,780


RECONCILIATION OF FUNDS
Total funds brought forward 4,745 - 4,745 2,965

TOTAL FUNDS CARRIED FORWARD 5,459 - 5,459 4,745

Friends of Mortimer Forest Limited (Registered number: 12552166)

Balance Sheet
30 April 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
CURRENT ASSETS
Debtors 6 150 - 150 -
Cash at bank 5,809 - 5,809 4,745
5,959 - 5,959 4,745

CREDITORS
Amounts falling due within one year 7 (500 ) - (500 ) -

NET CURRENT ASSETS 5,459 - 5,459 4,745

TOTAL ASSETS LESS CURRENT LIABILITIES 5,459 - 5,459 4,745

NET ASSETS 5,459 - 5,459 4,745
FUNDS 8
Unrestricted funds 5,459 4,745
TOTAL FUNDS 5,459 4,745

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Friends of Mortimer Forest Limited (Registered number: 12552166)

Balance Sheet - continued
30 April 2024

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


The financial statements were approved by the Board of Trustees and authorised for issue on 8 January 2025 and were signed on its behalf by:





D Arbuthnott - Trustee

Friends of Mortimer Forest Limited

Notes to the Financial Statements
for the year ended 30 April 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Financial instruments
The charitable company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Basic financial assets, including trade other receivables and cash and bank balances are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit and loss.
Financial assets are derecognised when (a) a contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.


Friends of Mortimer Forest Limited

Notes to the Financial Statements - continued
for the year ended 30 April 2024

1. ACCOUNTING POLICIES - continued

Financial instruments
Basic financial liabilities including trade and other creditors are initially recognised at transaction price and subsequently carried at amortised cost. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

2. OTHER TRADING ACTIVITIES
2024 2023
£    £   
Fundraising events 3,799 369

3. RAISING FUNDS

Raising donations and legacies
2024 2023
£    £   
Ukraine appeal - 1,149
Support costs 2,144 1,780
2,144 2,929

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2024 nor for the year ended 30 April 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2024 nor for the year ended 30 April 2023.



Friends of Mortimer Forest Limited

Notes to the Financial Statements - continued
for the year ended 30 April 2024

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,291 1,149 4,440

Other trading activities 369 - 369
Total 3,660 1,149 4,809

EXPENDITURE ON
Raising funds 1,780 1,149 2,929


Other 100 - 100
Total 1,880 1,149 3,029

NET INCOME 1,780 - 1,780


RECONCILIATION OF FUNDS
Total funds brought forward 2,965 - 2,965

TOTAL FUNDS CARRIED FORWARD 4,745 - 4,745

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 150 -


Friends of Mortimer Forest Limited

Notes to the Financial Statements - continued
for the year ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Accrued expenses 500 -

8. MOVEMENT IN FUNDS
Net
movement At
At 1.5.23 in funds 30.4.24
£    £    £   
Unrestricted funds
General fund 4,745 714 5,459

TOTAL FUNDS 4,745 714 5,459

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 4,427 (3,713 ) 714

TOTAL FUNDS 4,427 (3,713 ) 714


Comparatives for movement in funds

Net
movement At
At 1.5.22 in funds 30.4.23
£    £    £   
Unrestricted funds
General fund 2,965 1,780 4,745

TOTAL FUNDS 2,965 1,780 4,745

Friends of Mortimer Forest Limited

Notes to the Financial Statements - continued
for the year ended 30 April 2024

8. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 3,660 (1,880 ) 1,780

Restricted funds
Ukrainian appeal 1,149 (1,149 ) -

TOTAL FUNDS 4,809 (3,029 ) 1,780

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.5.22 in funds 30.4.24
£    £    £   
Unrestricted funds
General fund 2,965 2,494 5,459

TOTAL FUNDS 2,965 2,494 5,459

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 8,087 (5,593 ) 2,494

Restricted funds
Ukrainian appeal 1,149 (1,149 ) -

TOTAL FUNDS 9,236 (6,742 ) 2,494


Friends of Mortimer Forest Limited

Notes to the Financial Statements - continued
for the year ended 30 April 2024

9. RELATED PARTY DISCLOSURES

During the year donations amounting to £200 (2023 £775) were received from the trustees.