IRIS Accounts Production v25.2.0.378 Other Company accounts True false Pounds 1.5.24 30.4.25 30.4.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04913460 2024-04-30 04913460 2025-04-30 04913460 2024-05-01 2025-04-30 04913460 2023-04-30 04913460 2023-05-01 2024-04-30 04913460 2024-04-30 04913460 ns0:CharitableCompanyLimitedByGuarantee 2024-05-01 2025-04-30 04913460 ns15:PoundSterling 2024-05-01 2025-04-30 04913460 ns11:FRS102 2024-05-01 2025-04-30 04913460 ns0:IndependentExaminationCharity 2024-05-01 2025-04-30 04913460 ns11:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04913460 ns11:FullAccounts 2024-05-01 2025-04-30 04913460 ns0:CharitiesSORP 2024-05-01 2025-04-30 04913460 ns16:EnglandWales 2024-05-01 2025-04-30 04913460 ns11:RegisteredOffice 2024-05-01 2025-04-30 04913460 ns0:Trustee2 2024-05-01 2025-04-30 04913460 ns0:Trustee3 2024-05-01 2025-04-30 04913460 ns0:Trustee4 2024-05-01 2025-04-30 04913460 ns0:Trustee1 2024-05-01 2025-04-30 04913460 ns0:Trustee5 2024-05-01 2025-04-30 04913460 ns0:Trustee6 2024-05-01 2025-04-30 04913460 ns0:Trustee7 2024-05-01 2025-04-30 04913460 ns0:Trustee8 2024-05-01 2025-04-30 04913460 ns0:Trustee9 2024-05-01 2025-04-30 04913460 ns0:TotalUnrestrictedFunds 2024-05-01 2025-04-30 04913460 ns0:TotalRestrictedIncomeFunds 2024-05-01 2025-04-30 04913460 ns0:Activity8 2024-05-01 2025-04-30 04913460 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-05-01 2025-04-30 04913460 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-05-01 2025-04-30 04913460 ns0:Activity8 2023-05-01 2024-04-30 04913460 ns0:TotalUnrestrictedFunds 2024-04-30 04913460 ns0:TotalRestrictedIncomeFunds 2024-04-30 04913460 ns0:TotalUnrestrictedFunds 2025-04-30 04913460 ns0:TotalRestrictedIncomeFunds 2025-04-30 04913460 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-04-30 04913460 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-04-30 04913460 ns10:WithinOneYear 2025-04-30 04913460 ns10:WithinOneYear 2024-04-30 04913460 ns10:LandBuildings ns10:LongLeaseholdAssets 2024-05-01 2025-04-30 04913460 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-05-01 2025-04-30 04913460 ns10:PlantMachinery 2024-05-01 2025-04-30 04913460 ns10:FurnitureFittingsToolsEquipment 2024-05-01 2025-04-30 04913460 2 2024-05-01 2025-04-30 04913460 1 2024-05-01 2025-04-30 04913460 1 2023-05-01 2024-04-30 04913460 ns10:OwnedAssets 2024-05-01 2025-04-30 04913460 ns10:OwnedAssets 2023-05-01 2024-04-30 04913460 ns0:TotalUnrestrictedFunds 2023-05-01 2024-04-30 04913460 ns0:TotalRestrictedIncomeFunds 2023-05-01 2024-04-30 04913460 ns0:Activity8 ns0:TotalUnrestrictedFunds 2023-05-01 2024-04-30 04913460 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-05-01 2024-04-30 04913460 ns10:LandBuildings ns10:LongLeaseholdAssets 2024-04-30 04913460 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-04-30 04913460 ns10:PlantMachinery 2024-04-30 04913460 ns10:FurnitureFittings 2024-04-30 04913460 ns10:FurnitureFittings 2024-05-01 2025-04-30 04913460 ns10:LandBuildings ns10:LongLeaseholdAssets 2025-04-30 04913460 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-04-30 04913460 ns10:PlantMachinery 2025-04-30 04913460 ns10:FurnitureFittings 2025-04-30 04913460 ns10:LandBuildings ns10:LongLeaseholdAssets 2024-04-30 04913460 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-04-30 04913460 ns10:PlantMachinery 2024-04-30 04913460 ns10:FurnitureFittings 2024-04-30

REGISTERED COMPANY NUMBER: 04913460 (England and Wales)

REGISTERED CHARITY NUMBER: 1103123

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

THE LYNCHMERE SOCIETY

| THE LYNCHMERE SOCIETY |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 April 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 5

| Independent Examiner's Report | 6 |

| Statement of Financial Activities | 7 |

| Balance Sheet | 8 |  | to |  | 9

| Notes to the Financial Statements | 10 |  | to |  | 16

| THE LYNCHMERE SOCIETY (REGISTERED NUMBER: 04913460) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 April 2025

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 2025. 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

The Charity's objects and principal activities are to:-

1) Promote high standards of planning and architecture in or affecting the area of benefit, which is the Lynchmere Civic Parish and some neighbouring areas.

2) Educate the public in the geography, history, natural history and architecture of the area of benefit.

3) Secure the preservation, protection, development and improvement of features of historic, environmental and public interest in the area of benefit.

The main activities for the year continued to be educating the public in the geography, history, natural history and architecture of the area of benefit, and securing the preservation, protection, development and improvement of features of historic or public interest and through the restoration of the heathland of Lynchmere, Stanley and part of Marley Common (this being part of a much wider project across several counties supported and encouraged by Natural England and The South Downs National Park).

Public benefit

The Trustees of The Lynchmere Society review the aims, objectives and activities of the charity every year. The review process looks at what has been achieved and the outcomes of their work over the previous 12 months. The review considers the success of each key activity and the benefits they have brought to those groups of people which the charity was formed to help. The review also helps the Trustees to ensure that the aims, objectives and activities of the charity remain focused on the stated purposes. The Trustees have referred to guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives, and in planning future activities. In particular, the Trustees have considered how planned activities will contribute to the aims and objectives they have set.

| THE LYNCHMERE SOCIETY (REGISTERED NUMBER: 04913460) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 April 2025

ACHIEVEMENTS AND PERFORMANCE

Educating the Public

Local schools, societies and youth organisations benefit from the Commons with their network of footpaths and bridleways, as well as the circular "easy access" path, which is heavily used, and due to be renovated with financial help from the South Downs National Park Authority (SDNPA). We usually have two formal talks each year on subjects of local interest, or from wildlife and environmental specialists relevant to our conservation and heathland restoration work.

Securing Features of Interest

Lowland Heath is one of the most endangered habitats in Europe, and the Commons owned and managed by the Society is the 5th largest area of such habitat in Sussex, and an important part of a much wider project across several counties supported and encouraged by Natural England and The SNDPA. The commons are an element of the Serpent Trail, which is 65 mile long route passing through lowland heath areas of the South Downs National Park.

Each year our restored areas are enlarged, with work being done on scrub clearance in winter and bracken control in late summer - done by cutting and pulling, and scything where possible. Our meadows are also of special interest, never having been ploughed, fertilised or sprayed within living memory, and so of special importance to butterflies, bees, and other insects.

The Commons, Meadows and Barn

The Society normally has about fourteen volunteer days for scrub clearance between early September and the end of February, when work stops for the nesting season, in addition to the work of the Winter Work team.

The Belted Galloway cattle (a rare breed) do valuable conservation work under the very careful watch of our grazier and his supporting team. The construction of a pole barn was completed in spring 2025 and will be used to store hay and machinery, thereby freeing up Mare Barn to be used for other purposes.

| THE LYNCHMERE SOCIETY (REGISTERED NUMBER: 04913460) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 April 2025

FINANCIAL REVIEW

Principal funding sources

The principal Funding sources of the Charity are:-

1) Natural England and The Rural Payments Agency, through the Higher Level Stewardship and Basic Payments Scheme.

2) Subscriptions, donations and bequests.

3) SSE through wayleaves.

4) Sales of hay bales to cover harvesting costs.

The 2024-25 year and recent developments

The Society recorded a deficit of £847 on a total income of £49,511 for the year to 30th April 2025, compared to a deficit of £20,261 and income of £41,317 in the previous year. The grants from the Rural Payments Agency under the Higher Level Stewardship (HLS) and Basic Payment Schemes (BPS) were again the main source of the Society's funding, amounting to £32,138 or 65% of the total income for the 2024-25 year. These grants are for our heathland restoration and maintenance work, to support grazing on the Commons and for other environmental work. The funding from the BPS in the year was £10,202 however the scheme is being phased out and the income will decrease again in the 2025/26 financial year to an expected £4,897. The HLS is also being phased out with a fixed income of £21,935pa until its closure in 2028. This will put considerable constraint on the Society's net income whilst alternative grants are being explored. Both schemes are being replaced by ELMS (Environmental Land Management Scheme) but there have been delays in its roll-out and details of this new grant structure have yet to be finalised.

Costs for the year amounted to £50,358 (£61,578 prior year). There were reduced costs primarily due to less spend on repairs and renewals and the halting of bracken spraying. The primary costs were as follows:

1. Winter Work scrub clearance programme and work on the commons totalled £17,893k (£17,000 in previous year)

2. Tree felling costs of £2,940k

3. Grazing fee of £12k (consistent with prior year). Conservation grazing is an important aspect of commons management and it enables the Society to meet its HLS obligations. The grazing fee is set at a level that allows Lynchmere Community Grazing to operate on a sustainable basis.

4. The remaining spend was for operational costs such as insurance, , utilities, repairs & renewals and depreciation of the Society's fencing, machinery and buildings.

Capital expenditure

The main capital expenditure project in the year was the construction of the Pole Barn at a cost of £18,550. There was £4,993 spent on renewing fencing in the year.

Balance sheet

The balance sheet shows net assets of £655,723 as at the 30th April 2025 but approximately 70% of the fixed assets net book value (total of £484k) is represented by the value of the Society's land and buildings held in trust for future generations. The cash balance as at 30th April 2025 was £169k.

Investment policy and objectives

The trustees invest funds which are in excess of its immediate needs in deposit accounts.

Reserves Policy

The trustees monitor the Society's requirements for reserves to ensure sufficient funds are available to provide continuation of its aims, for any sudden emergencies and to meet longer term capital investments. This gives the trustees confidence that the Society's work can continue unimpeded.

| THE LYNCHMERE SOCIETY (REGISTERED NUMBER: 04913460) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 April 2025

FUTURE PLANS

The Charity plans to continue the activities outlined above in forthcoming years.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Lynchmere Society is a charitable company limited by guarantee, incorporated on 26th September 2003 and registered as a charity on 7th April 2004. The company was established under a Memorandum and Articles of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £10.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purpose of charity law. One third of the trustees are elected each year and serve for a term of three years, and can be re-elected on the end of this term.

Organisational structure

The Lynchmere Society has a Trustees / Management committee which normally meets four to six times during the year and is responsible for the strategic direction and operational activities of the Charity. The Committee has members from a variety of backgrounds and experience.

Induction and training of new trustees

All trustees are already familiar with the practical work of the charity having been members. New trustees are given guidance regarding their responsibilities. The guidance is based on Charity Commission publications.

Trustee Succession Planning

One member of the board retired during the year and one did not seek re-appointment. There remain 8 Trustees on the board. The Land Management Committee continues to meet regularly in order to enable coordination between local contractors and the work of volunteers, as well as generating a wealth of educational material to engage a younger generation interested in the environment.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04913460 (England and Wales)

Registered Charity number

1103123

Registered office

St Michael's Hall

Linchmere Road

Haslemere

Surrey

GU27 3QW

Trustees

P R Searight

Mrs L A Searight

The Hon Lady Rous

I M A Russell (resigned 9.10.24)

B Middleton

D R W Knapp (resigned 9.10.24)

Dr C Tibbs

M McCart

Mrs M Bancroft

Mrs A Martin

| THE LYNCHMERE SOCIETY (REGISTERED NUMBER: 04913460) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 April 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

N Roberts

Traviss & Co Ltd

Chartered Certified Accountants

Newtown House

38 Newtown Road

Liphook

Hampshire

GU30 7DX

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 24 June 2025 and signed on its behalf by:

M McCart - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

THE LYNCHMERE SOCIETY

Independent examiner's report to the trustees of The Lynchmere Society ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company 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 be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect 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 examination I have followed the 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:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.

N Roberts

Traviss & Co Ltd

Chartered Certified Accountants

Newtown House

38 Newtown Road

Liphook

Hampshire

GU30 7DX

22 September 2025

| THE LYNCHMERE SOCIETY |

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30 April 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations, legacies and grants | 2 | 39,166 |  | - |  | 39,166 |  | 35,396 |

Other trading activities | 3 | 6,505 |  | - |  | 6,505 |  | 3,013 |

Investment income | 4 | 3,840 |  | - |  | 3,840 |  | 2,908 |

Total | 49,511 |  | - |  | 49,511 |  | 41,317 |

EXPENDITURE ON

Charitable activities | 5

Restoration and maintenance of commons, fields and hay meadows | 50,358 |  | - |  | 50,358 |  | 61,578 |

NET INCOME/(EXPENDITURE) | (847 | ) | - |  | (847 | ) | (20,261 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 647,997 |  | 8,573 |  | 656,570 |  | 676,831 |

TOTAL FUNDS CARRIED FORWARD | 647,150 |  | 8,573 |  | 655,723 |  | 656,570 |

| THE LYNCHMERE SOCIETY (REGISTERED NUMBER: 04913460) |

BALANCE SHEET

30 April 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 9 | 484,108 |  | - |  | 484,108 |  | 467,550 |

CURRENT ASSETS |

Debtors | 10 | 5,960 |  | - |  | 5,960 |  | 5,923 |

Cash at bank | 160,172 |  | 8,573 |  | 168,745 |  | 191,218 |

166,132 |  | 8,573 |  | 174,705 |  | 197,141 |

CREDITORS |

Amounts falling due within one year | 11 | (3,090 | ) | - |  | (3,090 | ) | (8,121 | )

NET CURRENT ASSETS | 163,042 |  | 8,573 |  | 171,615 |  | 189,020 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 647,150 |  | 8,573 |  | 655,723 |  | 656,570 |

NET ASSETS | 647,150 |  | 8,573 |  | 655,723 |  | 656,570 |

FUNDS | 12

Unrestricted funds | 647,150 |  | 647,997 |

Restricted funds | 8,573 |  | 8,573 |

TOTAL FUNDS | 655,723 |  | 656,570 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

| THE LYNCHMERE SOCIETY (REGISTERED NUMBER: 04913460) |

BALANCE SHEET - continued

30 April 2025

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

The financial statements were approved by the Board of Trustees and authorised for issue on 24 June 2025 and were signed on its behalf by:

M McCart - Trustee

| THE LYNCHMERE SOCIETY |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 April 2025

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.

| Charitable activities

| Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities 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.

| Governance costs

| Governance costs include costs of the preparation and examination of the statutory accounts and the cost of any legal advice to trustees on governance or constitutional matters.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land & Buildings | - | not provided

| Mare barn restoration | - | 10% on cost

| Plant and machinery | - | 20% on cost and 10% on cost

| Fencing | - | at varying rates on cost

| The trustees have adopted a policy of not depreciating the freehold land and buildings. These are stated at historical cost rather than regular revaluations.

| The trustees have opted to capitalise the fencing renewal works and the cost is being depreciated over 7 years.

| 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.

| Designated funds are unrestricted funds set aside at the discretion of the Trustees for specific purposes.

| THE LYNCHMERE SOCIETY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 April 2025

1. | ACCOUNTING POLICIES - continued

| Fund accounting

| 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.

2. | DONATIONS, LEGACIES AND GRANTS

| 2025 |  | 2024

£ | £ |

| Donations and subscriptions | 7,028 |  | 4,639 |  |

| Grants | 32,138 |  | 30,757 |  |

39,166 |  | 35,396 |  |

| Grants received, included in the above, are as follows:

| 2025 |  | 2024

£ | £ |

| Rural Payments Agency | 32,138 |  | 30,757 |  |

3. | OTHER TRADING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Fundraising events | 123 |  | - |  |

| Hay and wood sales | 6,382 |  | 3,013 |  |

6,505 |  | 3,013 |  |

4. | INVESTMENT INCOME

| 2025 |  | 2024

£ | £ |

| Rents received | 774 |  | 746 |  |

| Deposit account interest | 3,066 |  | 2,162 |  |

3,840 |  | 2,908 |  |

| THE LYNCHMERE SOCIETY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 April 2025

5. | CHARITABLE ACTIVITIES COSTS

| Direct | Support |

| Costs | costs | Totals

£ | £ | £ |

| Restoration and maintenance of commons, fields and hay meadows | 49,436 |  | 922 |  | 50,358 |  |

6. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 2025 |  | 2024

£ | £ |

| Independent examiner's fee | 922 |  | 1,003 |  |

| Depreciation - owned assets | 6,985 |  | 3,509 |  |

7. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.

| Trustees' expenses

| From time to time, the trustees incur costs on behalf of the Charity and these are reimbursed on presentation of the relevant supporting invoices.

8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| funds |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations, legacies and grants | 35,396 |  | - |  | 35,396 |

| Other trading activities | 3,013 |  | - |  | 3,013 |

| Investment income | 2,908 |  | - |  | 2,908 |

| Total | 41,317 |  | - |  | 41,317 |

| EXPENDITURE ON

| Charitable activities

| Restoration and maintenance of commons, fields and hay meadows | 61,578 |  | - |  | 61,578 |

| NET INCOME/(EXPENDITURE) | (20,261 | ) | - |  | (20,261 | )

| Transfers between funds | 500 |  | (500 | ) | - |

| Net movement in funds | (19,761 | ) | (500 | ) | (20,261 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 667,758 |  | 9,073 |  | 676,831 |

| THE LYNCHMERE SOCIETY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 April 2025

8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

| Unrestricted |  | Restricted |  | Total

| funds |  | funds |  | funds

£ | £ | £ |

| TOTAL FUNDS CARRIED FORWARD | 647,997 |  | 8,573 |  | 656,570 |

9. | TANGIBLE FIXED ASSETS

| Land & |  | Mare barn |  | Plant and |

| Buildings |  | restoration |  | machinery |  | Fencing |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2024 | 431,000 |  | 11,628 |  | 129,471 |  | 24,387 |  | 596,486 |  |

| Additions | - |  | 18,550 |  | - |  | 4,993 |  | 23,543 |  |

| At 30 April 2025 | 431,000 |  | 30,178 |  | 129,471 |  | 29,380 |  | 620,029 |  |

| DEPRECIATION

| At 1 May 2024 | - |  | 575 |  | 126,293 |  | 2,068 |  | 128,936 |  |

| Charge for year | - |  | 1,665 |  | 1,301 |  | 4,019 |  | 6,985 |  |

| At 30 April 2025 | - |  | 2,240 |  | 127,594 |  | 6,087 |  | 135,921 |  |

| NET BOOK VALUE

| At 30 April 2025 | 431,000 |  | 27,938 |  | 1,877 |  | 23,293 |  | 484,108 |  |

| At 30 April 2024 | 431,000 |  | 11,053 |  | 3,178 |  | 22,319 |  | 467,550 |  |

10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade debtors | 524 |  | 2,012 |  |

| Accrued income | 1,341 |  | - |  |

| Prepayments | 4,095 |  | 3,911 |  |

5,960 |  | 5,923 |  |

| THE LYNCHMERE SOCIETY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 April 2025

11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Accrued expenses | 3,090 |  | 8,121 |  |

12. | MOVEMENT IN FUNDS

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.5.24 |  | in funds |  | funds |  | 30.4.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 180,447 |  | 6,138 |  | (23,543 | ) | 163,042 |  |

| Commons fund | 431,000 |  | - |  | - |  | 431,000 |  |

| Equipment and capital works fund | 36,550 |  | (6,985 | ) | 23,543 |  | 53,108 |  |

647,997 |  | (847 | ) | - |  | 647,150 |  |

| Restricted funds

| Reptile Habitat Fund | 8,573 |  | - |  | - |  | 8,573 |  |

| TOTAL FUNDS | 656,570 |  | (847 | ) | - |  | 655,723 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 49,511 |  | (43,373 | ) | 6,138 |  |

| Equipment and capital works fund | - |  | (6,985 | ) | (6,985 | ) |

49,511 |  | (50,358 | ) | (847 | ) |

| TOTAL FUNDS | 49,511 |  | (50,358 | ) | (847 | ) |

| THE LYNCHMERE SOCIETY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 April 2025

12. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.5.23 |  | in funds |  | funds |  | 30.4.24 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 234,318 |  | (16,752 | ) | (37,119 | ) | 180,447 |  |

| Commons fund | 431,000 |  | - |  | - |  | 431,000 |  |

| Equipment and capital works fund | 2,440 |  | (3,509 | ) | 37,619 |  | 36,550 |  |

667,758 |  | (20,261 | ) | 500 |  | 647,997 |  |

| Restricted funds

| Reptile Habitat Fund | 9,073 |  | - |  | (500 | ) | 8,573 |  |

| TOTAL FUNDS | 676,831 |  | (20,261 | ) | - |  | 656,570 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 41,316 |  | (58,068 | ) | (16,752 | ) |

| Equipment and capital works fund | 1 |  | (3,510 | ) | (3,509 | ) |

41,317 |  | (61,578 | ) | (20,261 | ) |

| TOTAL FUNDS | 41,317 |  | (61,578 | ) | (20,261 | ) |

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

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.5.23 |  | in funds |  | funds |  | 30.4.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 234,318 |  | (10,614 | ) | (60,662 | ) | 163,042 |  |

| Commons fund | 431,000 |  | - |  | - |  | 431,000 |  |

| Equipment and capital works fund | 2,440 |  | (10,494 | ) | 61,162 |  | 53,108 |  |

667,758 |  | (21,108 | ) | 500 |  | 647,150 |  |

| Restricted funds

| Reptile Habitat Fund | 9,073 |  | - |  | (500 | ) | 8,573 |  |

| TOTAL FUNDS | 676,831 |  | (21,108 | ) | - |  | 655,723 |  |

| THE LYNCHMERE SOCIETY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 April 2025

12. | MOVEMENT IN FUNDS - continued

| 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 | 90,827 |  | (101,441 | ) | (10,614 | ) |

| Equipment and capital works fund | 1 |  | (10,495 | ) | (10,494 | ) |

90,828 |  | (111,936 | ) | (21,108 | ) |

| TOTAL FUNDS | 90,828 |  | (111,936 | ) | (21,108 | ) |

| Unrestricted Funds

| Commons Fund

| The Commons Fund represents the original cost of land under the Charity's management.

| Equipment and capital works fund

| This represents the cost and depreciation of capital equipment and works of a capital nature.

| Restricted Funds

| Reptile Habitat Fund

| This represents £10,000 given by Taylor Wimpey UK Limited for the future maintenance of the Lynchmere Land and the welfare of reptiles relocated from one of their building sites.

| It also includes an additional payment of £10,000 to be used by the Lynchmere Society for the purpose of improving visitor education at the common and associated habitat management.

13. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 30 April 2025.