IRIS Accounts Production v25.2.0.378 Other Company accounts True false Pounds 1.9.23 29.8.24 29.8.24 FY FRS 102 Unaudited Small companies regime for accounts Full Charities SORP true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03420027 2023-08-31 03420027 2024-08-29 03420027 2023-09-01 2024-08-29 03420027 2022-08-31 03420027 2022-09-01 2023-08-31 03420027 2023-08-31 03420027 ns0:CharitableCompanyLimitedByGuarantee 2023-09-01 2024-08-29 03420027 ns15:PoundSterling 2023-09-01 2024-08-29 03420027 ns11:FRS102 2023-09-01 2024-08-29 03420027 ns11:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-29 03420027 ns11:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-29 03420027 ns11:FullAccounts 2023-09-01 2024-08-29 03420027 ns0:CharitiesSORP 2023-09-01 2024-08-29 03420027 ns16:EnglandWales 2023-09-01 2024-08-29 03420027 ns11:RegisteredOffice 2023-09-01 2024-08-29 03420027 ns0:Trustee2 2023-09-01 2024-08-29 03420027 ns0:Trustee1 2023-09-01 2024-08-29 03420027 ns0:Trustee3 2023-09-01 2024-08-29 03420027 ns0:Trustee4 2023-09-01 2024-08-29 03420027 ns0:Trustee5 2023-09-01 2024-08-29 03420027 ns0:Trustee6 2023-09-01 2024-08-29 03420027 ns0:Activity8 2023-09-01 2024-08-29 03420027 ns0:Activity8 2022-09-01 2023-08-31 03420027 ns10:WithinOneYear 2024-08-29 03420027 ns10:WithinOneYear 2023-08-31 03420027 ns0:TotalUnrestrictedFunds 2024-08-29 03420027 ns10:MotorVehicles 2023-09-01 2024-08-29 03420027 2 2023-09-01 2024-08-29 03420027 3 2023-09-01 2024-08-29 03420027 ns10:OwnedAssets 2023-09-01 2024-08-29 03420027 ns10:OwnedAssets 2022-09-01 2023-08-31 03420027 ns10:MotorVehicles 2023-08-31 03420027 ns10:MotorVehicles 2024-08-29 03420027 ns10:MotorVehicles 2023-08-31 03420027 ns10:ListedExchangeTraded ns10:CostValuation 2023-08-31

REGISTERED COMPANY NUMBER: 03420027 (England and Wales)

REGISTERED CHARITY NUMBER: 1072068

Report of the Trustees and

Unaudited Financial Statements

for the Period 1 September 2023 to 29 August 2024

for

Africa Lands Trust

| Africa Lands Trust |

Contents of the Financial Statements

for the Period 1 September 2023 to 29 August 2024

| Page |

| Report of the Trustees | 1 |

| Statement of Financial Activities | 2 |

| Balance Sheet | 3 |  | to |  | 4

| Notes to the Financial Statements | 5 |  | to |  | 9

| Africa Lands Trust (Registered number: 03420027) |

Report of the Trustees

for the Period 1 September 2023 to 29 August 2024

The trustees present their report with the financial statements of the charity for the year ended 31 August 2023. 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).

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

03420027 (England and Wales)

Registered Charity number

1072068

Registered office

14a Wednesday Market

Beverley

East Yorkshire

HU17 0DH

Trustees

D A Murden (deceased 24.8.25)

C Saint

K M Wilson

G McCormick

P A Harris

J R Nicholson

Approved by order of the board of trustees on 1 December 2025 and signed on its behalf by:

C Saint - Trustee

| Africa Lands Trust |

Statement of Financial Activities

for the Period 1 September 2023 to 29 August 2024

| Period |

| 1.9.23 |

| to | Year Ended

| 29.8.24 |  | 31.8.23

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 1,148 |  | 879 |

EXPENDITURE ON

Charitable activities

Charitable activities | 3,469 |  | 15,621 |

Other | - |  | 2,277 |

Total | 3,469 |  | 17,898 |

NET INCOME/(EXPENDITURE) | (2,321 | ) | (17,019 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 8,860 |  | 25,879 |

TOTAL FUNDS CARRIED FORWARD | 6,539 |  | 8,860 |

| Africa Lands Trust (Registered number: 03420027) |

Balance Sheet

29 August 2024

| 2024 |  | 2023

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 5 | 1,140 |  | 1,520 |

Investments | 6 | 1 |  | 1 |

1,141 |  | 1,521 |

CURRENT ASSETS |

Stocks | 7 | 849 |  | 849 |

Cash at bank | 5,089 |  | 6,670 |

5,938 |  | 7,519 |

CREDITORS |

Amounts falling due within one year | 8 | (540 | ) | (180 | )

NET CURRENT ASSETS | 5,398 |  | 7,339 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,539 |  | 8,860 |

NET ASSETS | 6,539 |  | 8,860 |

FUNDS | 9

Unrestricted funds | 6,539 |  | 8,860 |

TOTAL FUNDS | 6,539 |  | 8,860 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 August 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 August 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.

| Africa Lands Trust (Registered number: 03420027) |

Balance Sheet - continued

29 August 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 1 December 2025 and were signed on its behalf by:

C Saint - Trustee

| Africa Lands Trust |

Notes to the Financial Statements

for the Period 1 September 2023 to 29 August 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, with the exception of investments which are included at market value.

| 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.

| All income received by Africa Lands Trust this year were donations, although they have received grants in the recent past.

| 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.

| Tangible fixed assets

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

| Motor vehicles | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors’ best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.

| Financial Instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measure at their settlement value.

| Africa Lands Trust |

Notes to the Financial Statements - continued

for the Period 1 September 2023 to 29 August 2024

2. | NET INCOME/(EXPENDITURE)

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

| Period |

| 1.9.23 |

| to | Year Ended

| 29.8.24 |  | 31.8.23

£ | £ |

| Depreciation - owned assets | 380 |  | 380 |  |

3. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the period ended 29 August 2024 nor for the year ended 31 August 2023.

| Trustees' expenses

| There were no trustees' expenses paid for the period ended 29 August 2024 nor for the year ended 31 August 2023.

4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 879 |

| EXPENDITURE ON

| Charitable activities

| Charitable activities | 15,621 |

| Other | 2,277 |

| Total | 17,898 |

| NET INCOME/(EXPENDITURE) | (17,019 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 25,879 |

| TOTAL FUNDS CARRIED FORWARD | 8,860 |

| Africa Lands Trust |

Notes to the Financial Statements - continued

for the Period 1 September 2023 to 29 August 2024

5. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 September 2023 and 29 August 2024 | 4,400 |  |

| DEPRECIATION

| At 1 September 2023 | 2,880 |  |

| Charge for year | 380 |  |

| At 29 August 2024 | 3,260 |  |

| NET BOOK VALUE

| At 29 August 2024 | 1,140 |  |

| At 31 August 2023 | 1,520 |  |

6. | FIXED ASSET INVESTMENTS

| Listed

| investments

£ |

| MARKET VALUE

| At 1 September 2023 and 29 August 2024 | 1 |  |

| NET BOOK VALUE

| At 29 August 2024 | 1 |  |

| At 31 August 2023 | 1 |  |

| There were no investment assets outside the UK.

7. | STOCKS

2024 | 2023 |

£ | £ |

| Stocks | 849 |  | 849 |  |

| Africa Lands Trust |

Notes to the Financial Statements - continued

for the Period 1 September 2023 to 29 August 2024

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024 | 2023 |

£ | £ |

| Accrued expenses | 540 |  | 180 |  |

9. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.9.23 |  | in funds |  | 29.8.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 8,860 |  | (2,321 | ) | 6,539 |  |

| TOTAL FUNDS | 8,860 |  | (2,321 | ) | 6,539 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 1,148 |  | (3,469 | ) | (2,321 | ) |

| TOTAL FUNDS | 1,148 |  | (3,469 | ) | (2,321 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.9.22 |  | in funds |  | 31.8.23 |

£ | £ | £ |

| Unrestricted funds

| General fund | 25,879 |  | (17,019 | ) | 8,860 |  |

| TOTAL FUNDS | 25,879 |  | (17,019 | ) | 8,860 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 879 |  | (17,898 | ) | (17,019 | ) |

| TOTAL FUNDS | 879 |  | (17,898 | ) | (17,019 | ) |

| Africa Lands Trust |

Notes to the Financial Statements - continued

for the Period 1 September 2023 to 29 August 2024

10. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the period ended 29 August 2024.