# **REGISTERED COMPANY NUMBER: 02811046 (England and Wales) REGISTERED CHARITY NUMBER: 1020670**
## **REPORT OF THE TRUSTEES AND INDEPENDENTLY EXAMINED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 FOR SENSORY TRUST**
Lang Bennetts The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG
**SENSORY TRUST**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 15|
|**Independent Examiner's Report**|16|
|**Statement of Financial Activities**|17|
|**Balance Sheet**|18 to 19|
|**Cash Flow Statement**|20|
|**Notes to the Cash Flow Statement**|21|
|**Notes to the Financial Statements**|22 to 32|
|**Detailed Statement of Financial Activities**|33 to 34|
## **SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
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 31 March 2021. 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).
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
02811046 (England and Wales)
**Registered Charity number** 1020670
## **Trustees**
Dr Kate Braithwaite, chair Mr Chris Phillips, honorary treasurer Mr Philip Hunter, trustee Dr Gary Mantle MBE, trustee Mr Martin Page, trustee Mr Mick Beck, trustee Ms Kate Mitchell, trustee Prof Lora Fleming, trustee
## **Company Secretary**
Mrs Victoria Hutchinson
## **Independent Examiner**
Jonathan Mashen FCA Lang Bennetts The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG
## **Registered office**
Fig Leaf Building Eden Project Bodelva Cornwall PL24 2SG
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## **SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The Sensory Trust is a registered charity (No. 1020670) and a Company Limited by Guarantee (No. 02811046).
## **Recruitment and appointment of new trustees**
Sensory Trust is governed by a board of trustees who are also directors of the company. New trustees are recruited and appointed by targeting a wide range of organisations and networks to maximise the chances of recruiting people from a diverse range of disability, background, age and circumstance. It is a baseline requirement for trustees to have personal or professional awareness of diversity issues.
## **Induction and training of new trustees**
Induction training is provided for new trustees and further support and guidance is provided by existing trustees and staff members, particularly the Director, Company Secretary and Chair.
## **Risk management**
The major risks to which the charity is exposed have been identified and are reviewed through a comprehensive risk assessment undertaken by staff and reported to trustees every four months. This covers governance, operations, legal, financial and external risks. We consistently monitor our own performance as well as keep abreast of best practice in the wider sector in order to ensure the organisation is identifying and addressing all risks.
The Covid19 pandemic meant a continued focus on risk throughout the year, to adapt to frequently changing guidance and its implications on our activities. This included detailed risk planning and reviewing safety measures for team members and beneficiaries. This continues to be incorporated within our comprehensive risk management procedures.
## **Remuneration of key management personnel**
A Remuneration Working Group is a sub-committee of the board comprising the Chair, Treasurer and up to two other trustees. Members of the senior management team attend in an advisory capacity.
The Working Group make recommendations to the Board regarding the remuneration of the Director. They also undertake an annual review of pay scales, informed by benchmarking information and recommendations from the Senior Management Team.
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**SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
In the last year we implemented a 2% cost of living increase after consideration of inflation (as measured by the current Retail Price Index and the Consumer Prices Index including owneroccupiers Housing costs), Unison recommendations and average increases in other similar charities. The pay ratio between the median salary and the most senior salary is 1:2.
## **OBJECTIVES AND ACTIVITIES**
Our aim is to make the outdoors accessible and engaging for all people, regardless of age, ability or social circumstance. Our work benefits young and older people, people living with disability and health issues, together with their families and carers, and people experiencing social deprivation. We work throughout the UK and share our approaches internationally with a wide network of organisations and individuals.
The Trust has a reputation for its positive, creative approach. Our team includes landscape, resource and information designers, writers, trainers, and community engagement specialists. We work with design practices, local authorities, greenspace organisations, health, care and education professionals and disengaged communities to change the way that places are designed, built and managed and to bring nature-based experiences into the lives of people who need them most.
We work directly with individuals and community groups using nature-based activities to improve their health and wellbeing. Our work spans urban parks, healthcare and residential environments, schools and education centres, heritage sites, visitor destinations, wildlife sites and countryside.
Our priorities for the year ended 31st March 2021 were using the outdoors and nature-based activity to:
- **Make accessible places** , raising awareness and skills so the health and social benefits of engaging with nature can be shared by all people.
- **Foster inclusive communities** , increasing nature-based community opportunities for socially isolated people to engage with.
- **Encourage and enable sensory engagement techniques** that can become part of dayto-day lives, at home, in care and learning environments, and in communities.
## **Achievements and Activities during 2020/21**
Significant activity during the year has been responding to the pandemic, ensuring appropriate and timely support was in place for our beneficiaries, many of whom are vulnerable and socially isolated. Many have been impacted by reduced social contact and care support, greater isolation and reduced opportunities for respite activities. The closing of schools had a major impact on some families supporting children with additional needs.
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**SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
The virus has also highlighted that engagement with nature is of paramount importance for sustaining wellbeing and connection with the wider world. This gave us a strong impetus to continue to deliver benefits to as many people as possible. We adapted work delivery models to embrace virtual options – online, post and phone. We developed short films showing nature-based resources to help individuals maintain their own well-being, or to support others through respite and learning activities. This was enabled by additional funding from many of our longer-term funders and flexibility with funding agreements, ensuring we could maintain the staff team and direct support to those most in need.
Key achievements during the year therefore include:
- Bringing meaningful connection with nature to over 650 people through direct involvement in our range of project activity. Normally this number is higher but was impacted by the pandemic when our face-to-face activities were largely curtailed. We therefore developed bespoke, more sustained support for the people we engaged with. This also included rolling out remote support for children and adults with physical, learning and sensory disabilities, people living with dementia as well as their carers and family members who were isolating during the pandemic.
- Sharing our advice and expertise with national professional bodies, design practices, care homes and visitor destinations on their access, information and community engagement. This includes training 200 people.
- Providing free information and support to professionals and home carers through our online presence. The launch of a newly designed website has built on this reach and reputation with over 72,000 views of guidance and resources pages via our websites, over 74,000 views of our blog and articles, 21,500 views of our You Tube films and around 9,300 people connected with us via social media channels.
- Substantial trading activity through our subsidiary, Orange Spiral Limited, which has resulted in a donation to the charity of £234,979 to support our ongoing development and activities.
- Revising our strategic plans with partners, team and Trustees to agree new priorities and plans for the 3 years from April 2021.
Sensory Trust is Cornwall based and much of our research and pilot work is grounded in the county. However, we are a national organisation bringing the results of our work to the whole of the UK and internationally through our website, consultancy and training. Our approach is to pilot new work in Cornwall, using our well-established networks of individuals and sites to help us create and test new ideas and then share the results nationally, often through collaboration with other organisations. This means we can create tools and resources based on the real, rather than assumed, needs of the people we are aiming to benefit.
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**SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
Our work is themed under 3 headings:
## **1. Make places accessible**
This area of work responds to the reality that barriers to access prevent many people living with disability and health issues from using and engaging with the outdoors. Our work includes improving accessibility of outdoor venues, heritage sites and nature areas. All aspects of accessibility are covered, from physical access and site design, through information and interpretation, to education and policy issues. Sensory Trust is now seen as a leading source of expertise in this area with much of our advice freely available through our website. We are also regularly commissioned by the major environmental bodies, design practices, healthcare and education settings, and visitor destinations in the UK.
## **Deliver advice on access and inclusive design**
Our work helps practitioners and communities improve accessibility of their sites, through tools, guidance and advice. We are skilled in identifying barriers to access in all types of greenspace, finding effective solutions and working with organisations to take on inclusive practices.
Highlights during the year include a new commission from the **Woodland Trust** to design and install a sensory trail in Everdon Stubbs, near Daventry to encourage a greater diversity of visitors to engage closely with this beautiful ancient woodland.
We are advising **Cornwall Area of Outstanding Beauty** on how to broaden the accessibility of 6 key scheduled monuments as a part of their Monumental Improvement Project.
We continue to contribute to the **Cornwall Design Review Panel** , advising on landscape and inclusive design issues. The panel is informally aligned with Cornwall Council and provides an optional review service for architects and developers planning capital projects in Cornwall.
We also worked with **Friends of St Ann’s Well** garden in Hove, who commissioned us to undertake a sensory garden design for this vibrant public park.
We continued our collaboration with the Economic and Social Research Council funded project **Sensing Nature** on the value of nature experiences for people with visual impairments. We are a partner in their Inclusive Landscapes Network, a new research project examining how to support a more inclusive approach to landscape management. Our role involves running exploratory workshops with environmental organisations.
## **Develop sensory-rich interpretation to connect people with natural heritage**
This work opens up heritage to the widest audience, ensuring that people with disabilities can engage in ways that are meaningful and memorable for all visitors.
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## **SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
Our project **More Than Words** is opening up heritage to new and wider audiences enabling everyone to engage regardless of age or ability. In turn this is bringing wellbeing benefits to the people who need them the most. We are working with industrial heritage sites in Cornwall to co-design new interpretation activities and features with people with disabilities and longterm conditions, for example sensory stories and sensory trails. This will inform new, national guidance for improving access to the countryside and green space. Development work during the year includes researching approaches with local heritage sites and securing funding from the National Lottery Heritage Fund to roll out the full programme for 3 years from April 2021.
We are also a member of a consortium running a 3-year EU-funded project called **PANCAKE** . This is led by Friends of the Earth Malta and Birdlife International and the focus is on working with the deaf community to produce new sign language symbols for plants. Early work has included connecting to the partnership across 5 countries and establishing networks to support delivery commencing in March 2021.
Early development work has also taken place to establish a new partnership with Trees for Cities and National Wildflower Centre. **Language of Nature** will explore new ways to engage audiences with communication difficulties in heritage landscapes using Makaton, British Sign Language, Braille, Widgit and Easy English. Funding has been secured from the National Lottery Heritage Fund for activity to start from January 2022.
## **Develop tools and guidance for practitioners**
We develop guidance and resources on inclusive approaches to support the work of practitioners, and to help marginalised people engage more closely with nature and the outdoors.
The development of tools like the Access Chain, and guidance like By All Reasonable Means, are important ways of sharing our approach and encouraging more inclusive practices in environmental design and management.
This has been built on during the year, particularly though our commission from Paths for All to review the national **Countryside for All** guide. This led to a substantial new commission from Paths for All to progress the first phase of development of a new version of the guide. The new guide will reflect the wider diversity of the Equality Act 2010 and provide the key reference for managers and owners wanting to make greenspace inclusive to the widest range of people.
We also advised **Forestry England** on the development of new guidance on inclusive design standards and approaches to support access improvements at key recreation sites. This is now directing all new landscape design and construction in Forest Enterprise recreation sites.
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**SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
**Kent Area of Outstanding Natural Beauty** commissioned us as part of their Test and Trial of a new proposed Environmental Land Management (ELM) scheme. ELMs are due to replace countryside stewardship and offer a system for farmers to receive payments in return for public good and conservation benefit. We prepared a literature review as evidence of the needs of missing and under-represented audiences across the protected characteristics of the Equality Act.
In person delivery of training was seriously curtailed during the year, but we did deliver online training to over 200 individuals during the year. This has included:
- Training on accessible heritage for heritage and environmental practitioners, commissioned by the **Hereford Inclusion Forum** on Herefordshire
- Zoom presentations on inclusive design for the **Royal Academy of Engineering** and on sensory and inclusive design for Max Fordham engineering company, using the design of Eden’s Core building as a case study.
We are also a partner for the University of Exeter’s **Wellcome Centre for Cultures and Environments of Health** . This brings us together with academics and community partners to explore how experiences of health, illness and medical knowledge are shaped by cultural practices and beliefs, and to develop innovative and effective public health initiatives.
Our Director chairs the Advisory Board for the **Inclusivity Project** , an initiative led by the European Centre for Environment and Human Health and funded by European research funding. Focused on small SMEs in Cornwall, it explores recruitment and retention of older people and people with disabilities or ongoing health issues within the context of a circular economy. The partners are Age UK Cornwall, DisAbility Cornwall, the Cornwall LEP, SW Academic Health Science Network, Devon and Cornwall Police and Cornwall Council.
## **2. Foster inclusive communities**
Sensory Trust has a strong reputation for its inclusive and creative approach to working with communities, re-connecting marginalised disabled and older people with their local places and communities. Inclusive techniques make the process more engaging and productive for all audiences.
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## **SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **Increase participation of young people with disabilities in nature-based interests and activities.**
This work focuses on children with disability and health issues, their parents, siblings and carers. The wellbeing benefits that children gain from spending time outdoors can be particularly important for children with disabilities, but they typically have least opportunities to engage. Feedback from families and teachers shows they need more opportunities for their children. Many realise the importance of the outdoors, but don’t know how to facilitate this. Children may have access to occasional outings to outdoor destinations, but lack day-to-day opportunities to bring sustained health and developmental gains.
Our **Nature Friendly Schools** project is running until March 2022. This focusses on using outdoor learning to support children’s mental health, developing teachers’ confidence to embrace and deliver outdoor learning. This £5m initiative funded by the Department for Education with support from Defra and Natural England is being delivered in partnership with Royal Society for Wildlife Trusts, YoungMinds, Groundwork UK and Field Studies Council.
Sensory Trust is leading the work with special schools across the South West: delivering activities with children, training teachers and making school ground improvements to demonstrate and embed outdoor learning techniques. We are also advising on an inclusive approach to benefit students with special needs in mainstream education.
**Growing Among Trees** is a second project in the Department of Education’s Children and Nature programme, alongside Nature Friendly Schools. This partnership is led by Trees for Cities with partners Intelligent Health, Nature Nurture, Green Schools Project and The Garden Classroom.
The project is creating a model for efficient, effective, transformational change in urban schools, which gives pupils the opportunity for everyday connection with trees and woods. Partners have offered schools a range of independently evaluated woodland activities aiming to demonstrate the effectiveness in strengthening connections with nature, improving mental health and wellbeing among schoolchildren as a result.
We worked remotely with special schools in Islington and Reading to provide suitable teaching resources during the pandemic. We also shared our expertise with project partners to ensure young people with special needs in mainstream schools benefit from the project. Tree planting guides and tree-related activity factsheets created to support these sessions are now free to download from our website and provide an important legacy from the project.
This year has also seen us conclude work on a four-year project totalling £270k, funded by National Lottery Community Fund’s Reaching Communities programme. **Sensory Nature Adventures and Play** has created resources and outdoor activities to benefit young people with disabilities, their families and carers.
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## **SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
Activity during this year included delivering remote support for families home-schooling during lockdown; including activity packs, online sessions and newsletters with activity ideas and short films demonstrating how to stay engaged with nature in home gardens and local greenspaces.
## **Increase participation of older people with dementia in nature-based interests and activities.**
This work focuses on engaging people living with dementia, their families and carers with nature and the outdoors, bringing significant health and social benefits. This reflects our ambition of building on our work that shows the effectiveness of our nature-based approach in helping people build coping strategies and enhance their wellbeing.
Our **Creative Spaces** programme has been supporting people living with dementia, families and carers, for over ten years and is now widely known for its innovative, nature-based approach to dementia care. It demonstrates how connections with nature and the outdoors can enhance the wellbeing and coping mechanisms of people living with dementia by inspiring new interests and social connections and reducing isolation and dependency.
Providing on-the-ground support for people living with dementia in their own homes continues to be a major focus. Funding from Comic Relief supports 8 outdoor activity clubs, meeting regularly across Cornwall. These inspire socially isolated people living with dementia to become more active, meet others and take on new social activities as part of their daily lives.
These are supported by a growing body of over 30 volunteers. Expanding our volunteer base has helped us to increase the number and type of activities on offer, as well as ensuring sustainability of these initiatives beyond the project term.
Face to face activities were replaced with bespoke remote support during the height of the pandemic. Newsletters, phone calls and zoom meetings proved successful at keeping people in touch with us and each other. Themed activity packs encouraged connection to nature and provided purposeful activity. When guidelines allowed smaller face-to-face group activities, using new covid-secure protocols have responded to the anxieties and needs of those who have been particularly isolated.
Pilot activity in Scotland, working in partnership with St Andrews Botanic Garden and the University of St Andrews, has demonstrated how our model of dementia friendly activity clubs can be replicated elsewhere.
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## **SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
We have also developed a package of support specifically for carers of people living with dementia. Investment from the Lloyds Bank Foundation has enabled us to create a training programme and associated resources, to share and demonstrate the benefits of connecting with the outdoors for carers, providing coping mechanisms and support to maintain their own mental health. Attendees have been encouraged to set up their own informal support groups to sustain the benefits going forward. Some of the carers have gone on to provide mentoring support for later workshops.
We are a co-investigator in a major new dementia-related research study led by University of Exeter called **ENLIVEN** (Extending active life for older people with cognitive impairment through innovations in the visitor economy of the natural environment). This is a 3-year project to investigate what can be done to make outdoor places easier for older people living with cognitive impairment and their family members of all ages to visit. Early work included submitting a funding bid to the Economic and Social Research Council and work started in March 2021.
## **Increase intergenerational opportunities through nature-based interests and activities**
This is a new area of work allowing us to build on the intergenerational aspects of our young and older people’s programmes. It will enable us to nurture the skills and interests of older people in nature; whilst empowering young people to take community action to support the environment. It will build ongoing relationships and deliver resources shared nationally, supporting young and older people to develop their interests in nature.
Development work has focussed on securing investment from Dunhill Medical Trust as part of **Care Home Friends and Neighbours: Intergenerational Linking** , a partnership between two organisations - My Home Life England and The Linking Network.
Delivery will start in April 2021 for 18 months. This will test and evidence the benefits of intergenerational connections between young and old, inspiring social action in young people as part of the England’s largest intergenerational project.
## **3. Encourage and enable sensory engagement**
Sensory Trust works to ensure that people of all ages and abilities can access the health and social benefits that come from engaging with nature and the outdoors. We use techniques like sensory mapping and sensory-rich experiences to create engaging, meaningful and memorable connections with nature and the outdoors.
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## **SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **Inspire nature engagement and action as a positive contribution to our environment**
This reflects a growing team interest in ‘completing the circle’, not just connecting to nature but benefiting nature. This has been implicit in previous work but is now coming into focus with targets and delivery plans.
This work threads through much of our project activity, for example Creative Spaces groups contribute to local planting and growing initiatives. A commission from **Trees for Life** to write a diversity review for Dundreggan Rewilding Centre in the Scottish Highlands is also embedding an inclusive approach to nature connection into their future plans.
## **Develop and share nature-based resources, guidance and tools**
This work involves developing, promoting and sharing new nature-based resources. Some are free, some for sale through our trading subsidiary, Orange Spiral Limited. Some are targeted at specific audiences, while others are of broad appeal, all are designed to encourage people to engage with nature and the outdoors.
It puts our philosophy into practice and increases our reach, both in terms of beneficiaries and geography. It includes the gofindit scavenger hunt card game, Sensory Trail Markers, and dementia-specific resources. New resource development work is now built into most project budgets.
Resources for sale generate unrestricted income, supporting our plans to diversify income. Our trading subsidiary, Orange Spiral Limited, has now completed its fourth year of operation with a turnover of £587k; which is beyond our initial growth expectations. We now have established sales platforms through Amazon in the UK and US, our own online shop as well as selling through key visitor destinations.
## **Explore mental health connections**
Mental health benefits from nature have underpinned much of our activity for many years. This theme allows us to focus on this work, particularly the role of nature in promoting resilience and independent choices with individuals experiencing long-term health conditions.
We have been building a stronger focus on supporting emotional wellbeing in young people, recognising the significance of mental health issues like anxiety and depression in young people with disabilities. Techniques to support resilience have been a strong thread in our Nature Friendly Schools and SNAP projects, as detailed above.
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**SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
We have also seen an important need to support resilience in carers and older people living with dementia, recognising the critical role it plays in enabling people to develop strong coping mechanisms and positive ways of living with a challenging health condition.
We are strengthening this theme further in new work, for example in our Language of Nature project that will start in 2022.
## **FINANCE REVIEW**
We continue to prioritise a sustainable, financially robust business model. This includes harnessing support from a diverse range of funders, combining multi-year agreements with funders such as the National Lottery Community Fund and Lloyds Bank Foundation alongside shorter-term commitments for smaller-scale initiatives.
We continue to minimise our overheads by maintaining efficient administrative systems. Like many voluntary organisations our biggest challenge is resourcing our core costs which relate to activities like promotion, advocacy and dissemination, but we have made excellent progress by applying full-cost recovery to our fundraising and building income through consultancy and trading.
Overall our total income was £610,329; total expenditure was £424,691 with a surplus of £185,638. The surplus is largely due to the unexpected explosion in online sales throughout the pandemic which resulted in a £234,979 donation to the charity from our trading subsidiary.
This resulted in a 24% growth in turnover for the charity and a 41% growth in the turnover of our trading subsidiary. Whilst our plans remain to continue growth, it is not expected that this scale will be replicated as online sales return to more usual levels and funding competition becomes greater.
The closing position of £492,696 includes unrestricted reserves of £470,470 alongside restricted funds of £22,226. We have three designated funds within unrestricted reserves. The first, called the Trading Subsidiary Resilience Fund, protects the charity as it has a growing reliance on the trading income from Orange Spiral Limited, which is subject to variations in market trends and reliance on external sales routes (such as Amazon). This has increased to £71,000 to reflect 6 months of the expected donation in 21/22. The second fund, an Asset Replacement Fund, has reduced by £1,550 during the year leaving £13,450 to provide for planned, future core investments. This includes small scale purchases such as computer upgrades which are not able to be funded under project grants; as well as longer term plans such as equipping a new office building. It is planned to spend the asset replacement fund in the next 2 years, as we research and find new office facilities. A third Development Fund of £46,000 has been created to support unfunded charitable activity, particularly to build evidence of our approach within our new emerging themes of resilience and mental health. It is intended to spend this in the next 2 years. All the designated funds will be reviewed annually.
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## **SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
This leaves £340,020 as general free reserves. This enables us to protect the future resilience of the charity and update our reserves policy to maintain 12 months of core operational costs. This is felt by Trustees to be particularly important in the face of expected future fluctuations in funding and activity. The Covid19 pandemic has highlighted the need for adequate reserves which protect the charity in uncertain times, and provide a more realistic timeframe to allow the organisation to adapt to change and find new funding sources.
## **PUBLIC BENEFIT**
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit. Participants in grant funded projects are able to engage in our activities free of charge, or in the case of training and professional development activities, for a charge which covers the cost of providing that training or development. We have also developed a telephone advisory service, as an effective way of supporting smaller projects.
We balance providing services for some of the most vulnerable members of society, with making relevant products available to a wider audience who could benefit but are not able to participate directly in projects either through their geographical location or level of disposable income. This has been welcomed by individuals and organisations who have responded positively.
Our website is our primary means of disseminating our techniques and resources as widely as possible. We have therefore invested in a new design to enrich the content and improve functionality. It offers a rich collection of freely available factsheets, guidance and practical advice. For example, in the past year, we had 33,445 views of our guidance on how to improve access and 20,296 views of our guidance on sensory design. We have now introduced online enquiries and a diary that was developed with carers and people with dementia.
Social media is key to us connecting regularly with a diverse range of partners and beneficiaries and widening our reach. During the pandemic it has proved an excellent way of sharing guidance and inspiration for connecting to the outdoors for children home-schooling and older people isolating.
Monitoring and evaluation is essential for us to gauge how our work is impacting people. We therefore build it into all our programmes of activity and have developed inclusive techniques to ensure people with communication challenges can participate independently rather than relying on someone else. This is strengthened by our close working relationships with University of Exeter, European Centre for Environment and Human Health and evaluation specialists such as ArtsWell.
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**SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **PLANS FOR FUTURE PERIODS**
Our new strategic plan has enabled us to reassess priorities as we emerge from the pandemic and plan future work and development. This has allowed us to focus on the following priorities within the 3 themes already highlighted in this project:
1. Make places accessible
- Develop new national guidance on improving access to public greenspace and natural heritage.
- Build new training packages to support professional practice.
- Develop new resources to support people with sensory impairments and learning disabilities to engage with natural environments.
2. Foster inclusive communities
- Build on our intergenerational activity.
- Maintain a focus on our regular outdoor activity groups to support people with dementia and carers.
- Build on our work with young people with additional needs to support families and schools.
3. Encourage & enable sensory engagement
- Build evidence for using the theme of resilience and nature in supporting people’s mental health.
- Expand our range of nature-based resources for schools and families, including free and those which generate income.
- Build a stronger focus on environmental action as part of project plans.
We have also prioritised the following strategic enablers to help us strengthen the organisation:
## A. Communications
- Build team skills in media relations and promotion.
- Strengthen our social media reach and impact to reach professional sectors and beneficiaries.
- Research and secure strategic partnerships to further our reach.
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## **SENSORY TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
- B. Monitoring & Evaluation
- Build evidence base to inform resilience and mental health work, informing potential projects and partnerships.
- Evidencing and disseminating our approach as a way of informing our future plans and supporting the professional practice of others.
- C. Financial sustainability
- Sustain a diverse income profile, securing new longer term funding and avoiding reliance on single income streams.
- Maintain reserves to protect the organisation & allow growth.
- D. Develop trading, consultancy and training
- Grow unrestricted income and increased dissemination through trading.
- Build business case for consultancy and training to identify priorities for delivery and resources required.
- E. Ways of working
- Grow skills, confidence and expertise.
- Facilitate development time to identify new trends and respond to identified need.
- Identify and support working patterns, during and post-Covid restrictions.
Approved by order of the board of trustees on 6[th] October 2021 and signed on its behalf by:
........................................................................ Dr K E Braithwaite - Trustee
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## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SENSORY TRUST**
## **Independent examiner's report to the trustees of Sensory Trust ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.
## **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**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.
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.
Jonathan Mashen FCA Lang Bennetts The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG
Date: 19[th] November 2021
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## **SENSORY TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021**
|Unrestricted
Restricted
funds
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
237,000
-
**Charitable activities**
5
Advancement of education
465
316,744
Other trading activities
3
55,895
-
Investment income
4
225
-
**Total**
293,585
316,744
**EXPENDITURE ON**
**Charitable activities**
6
Advancement of education
99,655
325,036
**NET INCOME/(EXPENDITURE)**
193,930
(8,292)
**Transfers between funds**
18
(213)
213
**Net movement in funds**
193,717
(8,079)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
276,753
30,305
**TOTAL FUNDS CARRIED FORWARD**
470,470
22,226|2021
Total
funds
£
237,000
317,209
55,895
225
610,329
424,691
185,638
-
185,638
307,058
492,696|2020
Total
funds
£
136,968
312,308
43,416
445
493,137
359,965
133,172
-
133,172
173,886
307,058|
|---|---|---|
The notes form part of these financial statements
Page 17
## **SENSORY TRUST**
## **BALANCE SHEET**
## **31 MARCH 2021**
|Unrestricted
Restricted
funds
funds
Notes
£
£
**FIXED ASSETS**
Intangible assets
13
7,555
-
Tangible assets
14
4,368
1,593
Investments
15
1
-
11,924
1,593
**CURRENT ASSETS**
Debtors
16
156,962
69,782
Cash at bank
329,657
(32,167)
486,619
37,615
**CREDITORS**
Amounts falling due within one year
17
(28,073)
(16,982)
**NET CURRENT ASSETS**
458,546
20,633
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
470,470
22,226
**NET ASSETS**
470,470
22,226
**FUNDS**
18
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|2021
Total
funds
£
7,555
5,961
1
13,517
226,744
297,490
524,234
(45,055)
479,179
492,696
492,696
470,470
22,226
492,696|2020
Total
funds
£
9,166
2,085
1
11,252
160,654
144,903
305,557
(9,751)
295,806
307,058
307,058
276,753
30,305
307,058|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 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 notes form part of these financial statements
Page 18
continued...
**SENSORY TRUST**
## **BALANCE SHEET - continued 31 MARCH 2021**
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 6[th] October 2021 and were signed on its behalf by:
............................................. K E Braithwaite - Trustee
The notes form part of these financial statements
Page 19
## **SENSORY TRUST**
## **CASH FLOW STATEMENT**
|**FOR THE YEAR ENDED 31 MARCH 2021**
2021
Notes
£
**Cash flows from operating activities**
Cash generated from operations
1
161,545
Net cash provided by operating activities
161,545
**Cash flows from investing activities**
Purchase of intangible fixed assets
(1,926)
Purchase of tangible fixed assets
(7,257)
Interest received
225
Net cash used in investing activities
(8,958)
**Change in cash and cash equivalents**
**in the reporting period**
152,587
**Cash and cash equivalents at the**
**beginning of the reporting period**
144,903
**Cash and cash equivalents at the end**
**of the reporting period**
297,490|2020
£
52,112
52,112
(12,221)
(2,611)
445
(14,387)
37,725
107,178
144,903|
|---|---|
The notes form part of these financial statements
Page 20
**SENSORY TRUST**
## **NOTES TO THE CASH FLOW STATEMENT**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
||**ACTIVITIES**|||||
|---|---|---|---|---|---|
|||||2021|2020|
|||||£|£|
||**Net income for the reporting period (as per the Statement of**|||||
||**Financial Activities)**|||185,638|133,172|
||**Adjustments for:**|||||
||Depreciation charges|||6,918|4,906|
||Interest received|||(225)|(445)|
||Increase in debtors|||(66,090)|(80,097)|
||Increase/(decrease) in creditors|||35,304|(5,424)|
||**Net cash provided by operations**|||161,545|52,112|
|2.|**ANALYSIS OF CHANGES IN NET FUNDS**|||||
|||At|1/4/20|Cash flow|At 31/3/21|
||||£|£|£|
||**Net cash**|||||
||Cash at bank|144,903||152,587|297,490|
|||144,903||152,587|297,490|
||**Total**|144,903||152,587|297,490|
The notes form part of these financial statements
Page 21
**SENSORY TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **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.
## **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.
## **Website development costs**
The cost of developing the charity's website is recognised as an intangible asset and the expenditure is released to the Statement of Financial Activities evenly over a period of four years.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost Computer equipment - 33% on cost
## **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.
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.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 22
continued...
**SENSORY TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
|**2.**
**DONATIONS AND LEGACIES**
Donations
Donations from trading subsidiary
**3.**
**OTHER TRADING ACTIVITIES**
Consultancy
Other income
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Grants
Advancement of education
Conferences and training
Advancement of education
Grants received, included in the above, are as follows:
Lloyds Bank Foundation for England and Wales
The National Lottery Community Fund: Reaching Communities
Clare Milne Trust
The National Lottery Community Fund: Awards for All Scotland
Feast Cornwall
Cornwall Community Foundation
Cooperative Community Fund
Cornwall Council
The National Lottery Heritage Fund
Arts Council England
Persimmon Homes
Blanchminster Trust
Comic Relief
Groundwork UK
Carried forward||2021
£
2,021
234,979
237,000
2021
£
41,595
14,300
55,895
2021
£
225
2021
£
316,744
465
317,209
2021
£
10,645
43,595
-
-
975
3,815
-
-
4,900
-
-
-
50,621
15,500
130,051||2020
£
5,193
131,775
136,968
2020
£
30,957
12,459
43,416
2020
£
445
2020
£
309,355
2,953
312,308
2020
£
25,182
65,587
8,000
10,000
-
3,299
5,037
1,500
19,600
1,262
1,000
1,000
26,664
-
168,131|
|---|---|---|---|---|
||||||
Page 23
continued...
**SENSORY TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|**5.**
**INCOME FROM CHARITABLE ACTIVITIES - continued**
2021
£
Brought forward
130,051
Innholders Charitable Trust
-
Hugh Fraser Foundation
-
Edward Gostling Foundation
7,500
Natural England: Community Forest & Woodland Outreach
6,914
Natural England: Nature Friendly Schools
151,966
The National Lottery Community Fund: Awards for All England
-
Asda Foundation
1,000
Kinburn Trust
9,956
The National Lottery Community Fund: Celebrate National Lottery 25
950
HMRC: Coronavirus Job Retention Scheme
8,407
316,744
**6.**
**CHARITABLE ACTIVITIES COSTS**
Direct
Support
Costs (see
costs (see
note 7)
note 8)
£
£
Advancement of education
394,654
30,037
**7.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
2021
£
Staff costs
304,480
Promotion and dissemination
5,513
Staff travel
1,981
Project materials and events
79,130
Volunteers expenses
212
Training
191
Staff private medical expenses
3,147
Recruitment
-
394,654|2020
£
168,131
3,500
3,000
3,700
14,261
106,763
10,000
-
-
-
-
309,355
Totals
£
424,691
2020
£
273,466
3,283
10,877
26,982
5,647
1,384
2,750
675
325,064|
|---|---|
Page 24
continued...
**SENSORY TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **8. SUPPORT COSTS**
|**SUPPORT COSTS**||||||
|---|---|---|---|---|---|
|||Information||Governance||
||Finance|
technology|Other|costs|Totals|
||£|£|£|£|£|
|Advancement of|69|1,577|20,258|8,133|30,037|
|education||||||
Support costs, included in the above, are as follows:
||Support costs, included in the above, are as follows:|||
|---|---|---|---|
|||2021|2020|
|||Advancement||
|||of|Total|
|||education|activities|
|||£|£|
||Bank charges|69|65|
||Computer costs|1,577|3,686|
||Insurance|2,224|2,141|
||Postage, stationery and phone|10,297|5,445|
||Rent|819|9,823|
||Amortisation of intangible fixed assets|3,537|3,055|
||Depreciation of tangible fixed assets|3,381|1,851|
||Trustees' remuneration etc|-|1,132|
||Accountancy and legal fees|2,630|2,552|
||Bookkeeping fees|5,503|5,151|
|||30,037|34,901|
|**9.**|**NET INCOME/(EXPENDITURE)**|||
Net income/(expenditure) is stated after charging/(crediting):
||2021|2020|
|---|---|---|
||£|£|
|Depreciation - owned assets|3,381|1,851|
|Website amortisation|3,537|3,055|
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **Trustees' expenses**
|**Trustees' expenses**||||
|---|---|---|---|
||2021||2020|
||£||£|
|Trustees' expenses||-|1,132|
Page 25
continued...
**SENSORY TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **11. STAFF COSTS**
|2021
£
Wages and salaries
269,234
Social security costs
22,325
Other pension costs
12,921
304,480
The average monthly number of employees during the year was as follows:
2021
Staff
10
No employees received emoluments in excess of £60,000.
**COMPARATIVES WITH 2019/20 FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
136,967
1
**Charitable activities**
Advancement of education
2,953
309,355
Other trading activities
43,416
-
Investment income
445
-
**Total**
183,781
309,356
**EXPENDITURE ON**
**Charitable activities**
Advancement of education
42,232
317,733
**NET INCOME/(EXPENDITURE)**
141,549
(8,377)
**Transfers between funds**
(4,457)
4,457
**Net movement in funds**
137,092
(3,920)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
139,661
34,225
**TOTAL FUNDS CARRIED FORWARD**
276,753
30,305|2020
£
241,255
20,535
11,676
273,466
2020
9
Total
funds
£
136,968
312,308
43,416
445
493,137
359,965
133,172
-
133,172
173,886
307,058|
|---|---|
|||
## **12. COMPARATIVES WITH 2019/20 FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Page 26
continued...
**SENSORY TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **13. INTANGIBLE FIXED ASSETS**
|**INTANGIBLE FIXED ASSETS**||||
|---|---|---|---|
||||Website|
||||£|
|**COST**||||
|At 1 April 2020|||12,221|
|Additions|||1,926|
|At 31 March 2021|||14,147|
|**AMORTISATION**||||
|At 1 April 2020|||3,055|
|Charge for year|||3,537|
|At 31 March 2021|||6,592|
|**NET BOOK VALUE**||||
|At 31 March 2021|||7,555|
|At 31 March 2020|||9,166|
|**TANGIBLE FIXED ASSETS**||||
||Fixtures|||
||and|Computer||
||fittings|equipment|Totals|
||£|£|£|
|**COST**||||
|At 1 April 2020|670|43,399|44,069|
|Additions|1,550|5,707|7,257|
|Disposals|(670)|(38,846)|(39,516)|
|At 31 March 2021|1,550|10,260|11,810|
|**DEPRECIATION**||||
|At 1 April 2020|670|41,314|41,984|
|Charge for year|310|3,071|3,381|
|Eliminated on disposal|(670)|(38,846)|(39,516)|
|At 31 March 2021|310|5,539|5,849|
|**NET BOOK VALUE**||||
|At 31 March 2021|1,240|4,721|5,961|
|At 31 March 2020|-|2,085|2,085|
## **14. TANGIBLE FIXED ASSETS**
Page 27
continued...
**SENSORY TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **15. FIXED ASSET INVESTMENTS**
|**FIXED ASSET INVESTMENTS**||
|---|---|
||Shares in|
||group|
||undertakings|
||£|
|**MARKET VALUE**||
|At 1 April 2020 and 31 March 2021|1|
|**NET BOOK VALUE**||
|At 31 March 2021|1|
|At 31 March 2020|1|
There were no investment assets outside the UK.
The company's investments at the balance sheet date in the share capital of companies include the following:
Orange Spiral Limited was incorporated on the 16th February 2017 with the object of expanding trading activities of the Trust, with effect from the 1 April 2017.
## **16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade debtors
Other debtors
Prepayments and accrued income
**17.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Other creditors
Accruals and income in advance|2021
£
17,500
138,386
70,858
226,744
2021
£
15,685
6,748
-
22,622
45,055|2020
£
49,993
109,218
1,443
160,654
2020
£
5,208
-
366
4,177
9,751|
|---|---|---|
||||
Page 28
continued...
## **SENSORY TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **18. MOVEMENT IN FUNDS**
|**MOVEMENT IN FUNDS**|||||
|---|---|---|---|---|
|||Net|Transfers||
|||movement|between|At|
||At 1/4/20|in funds|funds|31/3/21|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|221,753|193,930|(75,663)|340,020|
|Trading subsidiary resilience fund|40,000|-|31,000|71,000|
|Asset replacement fund|15,000|-|(1,550)|13,450|
|Development Fund|-|-|46,000|46,000|
||276,753|193,930|(213)|470,470|
|**Restricted funds**|||||
|Creative Spaces|16,421|(14,828)|-|1,593|
|Sensory Nature Adventure & Play|8,851|(8,851)|-|-|
|Development|9,166|(3,998)|(5,168)|-|
|More Than Words|(1,344)|619|725|-|
|Nature Friendly Schools|(493)|21,126|-|20,633|
|Growing Among Trees|(2,296)|(2,359)|4,655|-|
||30,305|(8,292)|213|22,226|
|**TOTAL FUNDS**|307,058|185,638|-|492,696|
|Net movement in funds, included in the above are as follows:|||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
|**Unrestricted funds**|||||
|General fund||293,585|(99,655)|193,930|
|**Restricted funds**|||||
|Creative Spaces||95,117|(109,945)|(14,828)|
|Sensory Nature Adventure & Play||45,228|(54,079)|(8,851)|
|Development||12,619|(16,617)|(3,998)|
|More Than Words||4,900|(4,281)|619|
|Nature Friendly Schools||151,967|(130,841)|21,126|
|Growing Among Trees||6,913|(9,272)|(2,359)|
|||316,744|(325,036)|(8,292)|
|**TOTAL FUNDS**||610,329|(424,691)|185,638|
Page 29
continued...
**SENSORY TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **18. MOVEMENT IN FUNDS - continued**
## **Comparatives with 2019/20 for movement in funds**
|**Unrestricted funds**
General fund
Trading subsidiary resilience fund
Asset replacement fund
**Restricted funds**
Creative Spaces
Sensory Nature Adventure & Play
Development
More Than Words
Nature Friendly Schools
Growing Among Trees
**TOTAL FUNDS**|Net
movement
At 1/4/19
in funds
£
£
116,661
141,549
18,000
-
5,000
-
139,661
141,549
23,247
(6,826)
3,453
5,398
-
4,709
8,387
(9,731)
(862)
369
-
(2,296)
34,225
(8,377)
173,886
133,172|Transfers
between
funds
£
(36,457)
22,000
10,000
(4,457)
-
-
4,457
-
-
-
4,457
-|At
31/3/20
£
221,753
40,000
15,000
276,753
16,421
8,851
9,166
(1,344)
(493)
(2,296)
30,305
307,058|
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|183,781|(42,232)|141,549|
|**Restricted funds**||||
|Creative Spaces|91,645|(98,471)|(6,826)|
|Sensory Nature Adventure & Play|67,088|(61,690)|5,398|
|Development|10,000|(5,291)|4,709|
|More Than Words|19,599|(29,330)|(9,731)|
|Nature Friendly Schools|106,763|(106,394)|369|
|Growing Among Trees|14,261|(16,557)|(2,296)|
||309,356|(317,733)|(8,377)|
|**TOTAL FUNDS**|493,137|(359,965)|133,172|
Page 30
continued...
**SENSORY TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **18. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
Trading subsidiary resilience fund
Asset replacement fund
Development Fund
**Restricted funds**
Creative Spaces
Sensory Nature Adventure & Play
Development
More Than Words
Nature Friendly Schools
Growing Among Trees
**TOTAL FUNDS**|Net
Transfers
movement
between
At 1/4/19
in funds
funds
£
£
£
116,661
335,479
(112,120)
18,000
-
53,000
5,000
-
8,450
-
-
46,000
139,661
335,479
(4,670)
23,247
(21,654)
-
3,453
(3,453)
-
-
711
(711)
8,387
(9,112)
725
(862)
21,495
-
-
(4,656)
4,656
34,225
(16,669)
4,670
173,886
318,810
-|At
31/3/21
£
340,020
71,000
13,450
46,000
470,470
1,593
-
-
-
20,633
-
22,226
492,696|
|---|---|---|
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|477,366|(141,887)|335,479|
|**Restricted funds**||||
|Creative Spaces|186,762|(208,416)|(21,654)|
|Sensory Nature Adventure & Play|112,316|(115,769)|(3,453)|
|Development|22,619|(21,908)|711|
|More Than Words|24,499|(33,611)|(9,112)|
|Nature Friendly Schools|258,730|(237,235)|21,495|
|Growing Among Trees|21,174|(25,830)|(4,656)|
||626,100|(642,769)|(16,669)|
|**TOTAL FUNDS**|1,103,466|(784,656)|318,810|
Page 31
continued...
**SENSORY TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2021**
## **19. RELATED PARTY DISCLOSURES**
During the year the charity recharged an amount of £14,300 to its wholly owned trading subsidiary Orange Spiral Limited in respect of overheads incurred on its behalf. The subsidiary made a gift aid donation of £234,979 (2020: £131,775) to the charity. An amount of £138,386 (2020: £109,218) was included in Debtors at the year end.
## **20. PURPOSE OF RESTRICTED FUNDS**
**Creative Spaces** : Creating opportunities for older people with dementia and their carers to improve their environments, strengthen their communities and play a more active part in society.
**Sensory Nature Adventure and Play:** Working with children with disabilities and their families to create sensory, nature-based adventures such as stories, games and creative activities. These will build confidence and improve communication and social skills in the children's quest to explore the outdoor world.
**Development** : Development of new partnerships, projects and income streams which further Sensory Trust's aims and connections across the UK.
**More Than Words** : Making heritage accessible through co-designed, sensory-rich, inclusive interpretation.
**Nature Friendly Schools:** Improving children's learning, health and wellbeing through nature.
**Growing Among Trees:** Improving children's learning, health and wellbeing through connecting with trees and woods.
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## **SENSORY TRUST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 MARCH 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Donations from related company
**Other trading activities**
Consultancy
Other income
**Investment income**
Deposit account interest
**Charitable activities**
Grants
Conferences and training
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Social security
Pensions
Promotion and dissemination
Staff travel
Project materials and events
Volunteers expenses
Training
Staff private medical expenses
Recruitment
**Support costs**
**Finance**
Bank charges|2021
£
2,021
234,979
237,000
41,595
14,300
55,895
225
316,744
465
317,209
610,329
269,234
22,325
12,921
5,513
1,981
79,130
212
191
3,147
-
394,654
69|2020
£
5,193
131,775
136,968
30,957
12,459
43,416
445
309,355
2,953
312,308
493,137
241,255
20,535
11,676
3,283
10,877
26,982
5,647
1,384
2,750
675
325,064
65|
|---|---|---|
This page does not form part of the statutory financial statements
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**SENSORY TRUST**
|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
**FOR THE YEAR ENDED 31 MARCH 2021**
**Finance**
**Information technology**
Computer costs
**Other**
Insurance
Postage, stationery and phone
Rent
Amortisation of website costs
Depreciation of fixtures and fittings
Depreciation of computer equipment
**Governance costs**
Trustees' expenses
Accountancy and legal fees
Bookkeeping fees
Total resources expended
**Net income**|2021
£
1,577
2,224
10,297
819
3,537
310
3,071
20,258
-
2,630
5,503
8,133
424,691
185,638|2020
£
3,686
2,141
5,445
9,823
3,055
-
1,851
22,315
1,132
2,552
5,151
8,835
359,965
133,172|
|---|---|---|
This page does not form part of the statutory financial statements
Page 34