Bioregional Learning Trust

	Page
Trustees' Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities (including Income and Expenditure Account)	4
Balance Sheet	5
Notes to the Financial Statements	6—8

The trustees present their report and the financial statements for the period ended 31 December 2025.

Objectives and Activities

Aims and Objectives

To promote sustainable development for the benefit of the public by:

Advancing the preservation, conservation and the protection of the environment and the prudent use of resources;

Relieving the poverty and improve the conditions of life in socially and economically disadvantaged communities and

Promoting sustainable means of achieving economic growth and regeneration through the provision of grants, loans, social investments and financial assistance to advance sustainable development projects and initiatives in ways which are exclusively charitable and for the public benefit. “sustainable development” means development which meets the needs of the present without compromising the ability of future generations to meet their own needs.

Additional Note

As at 31 December 2025 the Charity had not commenced activities. The first charitable activities are expected to commence in late 2026.

Reference and Administrative Details

Trustees

Ms Isabel Carlisle (appointed 13/12/2024)

Mr Patrick Andrews (appointed 13/12/2024)

Ms Emily Reed (appointed 31/01/2025)

Charity Number

1214436

Company Number

16135599

Registered Office

Monks Retreat Ramparts Walk

Totnes

TQ9 5QH

Independent Examiner

M Allday MAAT

MAP Accountants & Business Advisors Ltd

2 Bridge Farm Offices
Harberton
Totnes
Devon
TQ9 7PP

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Bioregional Learning Trust

Trustees' Report (continued)

For the Period 13 December 2024 to 31 December 2025

Small Company Rules

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

The trustees' report was approved by the board of trustees and signed on its behalf by:

Ms Isabel Carlisle

Trustee

12/09/2026

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Bioregional Learning Trust

Independent Examiner's Report to the Trustees of Bioregional Learning Trust

For the Period 13 December 2024 to 31 December 2025

Independent Examiner's Report to the Trustees of Bioregional Learning Trust

I report to the charity trustees on my examination of the accounts of the Company for the period ended 31 December 2025.

Responsibilities and Basis of Report

As the charity 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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

M Allday MAAT

12/09/2026

2 Bridge Farm Offices
Harberton
Totnes
Devon
TQ9 7PP

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Bioregional Learning Trust

Statement of Financial Activities (including Income and Expenditure Account)

For the Period 13 December 2024 to 31 December 2025

Statement of Financial Activities (including Income and Expenditure Account)

		31 December 2025
		Unrestricted funds
	Notes	£
EXPENDITURE ON:
Raising funds	3	(175 )

NET EXPENDITURE		(175 )


NET MOVEMENT IN FUNDS		(175 )
RECONCILIATION OF FUNDS:
Total funds brought forward		-

TOTAL FUNDS CARRIED FORWARD	8	(175 )

The notes on pages 6 to 7 form part of these financial statements.

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Bioregional Learning Trust

Balance Sheet

As At 31 December 2025

Balance Sheet

		31 December 2025
		Unrestricted funds
	Notes	£
CURRENT ASSETS
Cash at bank and in hand		4,945

		4,945
Creditors: Amounts Falling Due Within One Year	7	(5,120 )

NET CURRENT ASSETS (LIABILITIES)		(175 )

TOTAL ASSETS LESS CURRENT LIABILITIES		(175 )

NET LIABILITIES		(175 )

FUNDS OF THE CHARITY
Unrestricted Funds		(175 )

TOTAL FUNDS	8	(175 )

For the period ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Ms Isabel Carlisle

Trustee

12/09/2026

The notes on pages 6 to 7 form part of these financial statements.

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Bioregional Learning Trust

Notes to the Financial Statements

For the Period 13 December 2024 to 31 December 2025

Notes to the Financial Statements

1. General Information

Bioregional Learning Trust is a company limited by guarantee, incorporated in England & Wales, registered number 16135599 and registered charity number 1214436 . The registered office is Monks Retreat Ramparts Walk, Totnes, TQ9 5QH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Analysis of Expenditure

	31 December 2025
	Support costs (see note 4 )
	£
Raising funds	175

4. Support Costs

	31 December 2025
	Raising funds
	£
General administration	55
Governance costs	120

	175

5. Independent Examiner's Remuneration

	31 December 2025
	£
Independent examination of the financial statements	120

6. Average Number of Employees

Average number of employees during the period was: NIL

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Bioregional Learning Trust

Notes to the Financial Statements (continued)

For the Period 13 December 2024 to 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Other creditors	5,000
Accruals and deferred income	120

	5,120

8. Movement in Funds

	As at 13 December 2024	Expenditure	As at 31 December 2025
	£	£	£
Unrestricted funds
General:
General unrestricted fund	-	(175 )	(175 )


Total funds	-	(175 )	(175 )

9. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current year.

No trustee expenses have been incurred.

10. Related Party Disclosures

During the period the Charity received a loan of £5,000 from Bioregional Learning Centre CIC, a CIC of which I Carlisle is also a director.

11. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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Bioregional Learning Trust

Detailed Statement of Financial Activities (including Income and Expenditure Account)

For the Period 13 December 2024 to 31 December 2025

Detailed Statement of Financial Activities (including Income and Expenditure Account)

	31 December 2025
	Total funds
	£
EXPENDITURE ON:
Raising funds
Bank charges	(55)
Independent examiner's fees	(120)

	(175)

	(175)

NET EXPENDITURE	(175)

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