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REGISTERED NUMBER: 03719756 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

THE LONG DISTANCE WALKERS ASSOCIATION

LIMITED

| THE LONG DISTANCE WALKERS ASSOCIATION |

| LIMITED (REGISTERED NUMBER: 03719756) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Chartered Certified Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |

| THE LONG DISTANCE WALKERS ASSOCIATION |

| LIMITED |

COMPANY INFORMATION

for the Year Ended 30 September 2025

| DIRECTORS: | I Connell

| G Stone

| R May

| E Oddie

| L M Watson

| A Collier

| A P Wade

| P A Southern

| J M White

| SECRETARY: | S Heal

| REGISTERED OFFICE: | Doubletree Court

| 10A Cavendish Street

| Ulverston

| Cumbria

| LA12 7AD

| REGISTERED NUMBER: | 03719756 (England and Wales)

| ACCOUNTANTS: | R F Miller & Co

| Double Tree Court

| 10A Cavendish St

| Ulverston

| Cumbria

| LA12 7AD

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

THE LONG DISTANCE WALKERS ASSOCIATION

LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at 30 September 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

R F Miller & Co

Double Tree Court

10A Cavendish St

Ulverston

Cumbria

LA12 7AD

28 November 2025

| THE LONG DISTANCE WALKERS ASSOCIATION |

| LIMITED (REGISTERED NUMBER: 03719756) |

BALANCE SHEET

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 17,063 |  | 21,016 |  |

Investments | 5 | 85,129 |  | 85,000 |  |

Cash at bank | 429,740 |  | 382,745 |  |

531,932 |  | 488,761 |  |

CREDITORS

Amounts falling due within one year | 6 | 47,703 |  | 50,430 |  |

NET CURRENT ASSETS | 484,229 |  | 438,331 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 484,229 |  | 438,331 |  |

RESERVES

Income and expenditure account | 7 | 484,229 |  | 438,331 |  |

484,229 |  | 438,331 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which 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 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 company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 January 2026 and were signed on its behalf by:

L M Watson - Director

E Oddie - Director

| THE LONG DISTANCE WALKERS ASSOCIATION |

| LIMITED (REGISTERED NUMBER: 03719756) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| The Long Distance Walkers Association Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 4,000 |  | 4,500 |  |

| Prepayments and accrued income | 13,063 |  | 16,516 |  |

17,063 |  | 21,016 |  |

5. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Unlisted investments | 85,129 |  | 85,000 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Corporation tax | 969 |  | 856 |  |

| Accruals and deferred income | 46,734 |  | 49,574 |  |

47,703 |  | 50,430 |  |

| THE LONG DISTANCE WALKERS ASSOCIATION |

| LIMITED (REGISTERED NUMBER: 03719756) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 September 2025

7. | RESERVES

| Income

| and

| expenditure

| account

£ |

| At 1 October 2024 | 438,331 |  |

| Surplus for the year | 45,898 |  |

| At 30 September 2025 | 484,229 |  |

| In 2019 the National Executive Committee (NEC) formed an IT Development Fund to finance the redevelopment of the LDWA website. At 30 September 2025 the balance of this Fund was £196,316 (30 September 2024: £142,066). The money raised for this Fund has come from the following sources: two legacies, donations from Local Groups and individual members, and NEC expenses not incurred during COVID when NEC meetings were held virtually. During the year, donations and legacies of £62,280 were received into this fund. As at 30 September 2025 £8,030 had been spent from this fund.

| In 2022 and 2023 the LDWA received a legacy of £113,837 from the Estate of Martyn Greaves deceased. The NEC set up the Martyn Greaves Fund with the aim of using this money to benefit the activities of local Groups, and to provide permanent memories of Mr Greaves as a long distance walker. At 30 September 2025 £40,237 had been spent from this Fund.

| A sum of £1,000 remaining unspent from the 2023 EBB100 was ring fenced for future tracker replacement as a Tracker Fund. The initial focus is to use it on future 100s, but the money can be more widely used on Challenge Events. At 30 September 2025 none of this Fund had been spent.