AnnualReportfor20251SeptCOMP2026 - Flipbook - Page 42
Notes to the Financial Statements
for the year ended 31 December 2025
13 Fixed Assets Investments/14 Stocks/15 Debtors
13 Fixed Assets Investments
Listed Investments
(£)
Cost or Valuation
At 1 January 2025
19,465,943
Additions
403,924
Disposals
(1,417,382)
Revaluations
2,951,296
At 31 December 2025
21,403,781
Net Book Value
At 31 December 2025
21,403,781
At 31 December 2024
19,465,943
The Trust is unable to obtain an accurate valuation for its investment in the Prestige Alternative Finance Fund as at 31
December 2025. The Trustees believe that the investment will have a value above zero although it cannot be reliably evidenced
at this time and as such, in the interests of prudence the investment has been impaired to zero. This investment will be revalued
once further information is received from the fund and as the timeline for disinvestment becomes clear.
14 Stocks
2025
(£)
2024
(£)
Publications for Resale
3,095
308
15 Debtors
2025
(£)
2024
(£)
Trade Debtors
146,656
148,181
Other Debtors
15
212
1,647,936
1,045,633
1,794,607
1,194,026
Due Within One Year
Pre-payments and Accrued Income
Included within accrued income is grant income of £1,588,396 which is expected to be received over a period to 2028.
Included within the total of debtors due within one year above are £16,180 (2024: £768) worth of debtors related to activity in
the Republic of Ireland. The Euro equivalent is €18,539 (2024: €930) converted at the year-end exchange rate.
42 Vincent Wildlife Trust Annual Report and Financial Statements 2025
