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2022-03-31-accounts

Registered company number: 02811046 (England and Wales) Registered charity number: 1020670

Report of the Trustees and Unaudited Financial Statements For the year ended 31 March 2022 For Sensory Trust

Lang Bennetts Audit Limited The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG

Sensory Trust

Contents of the financial statements for the year ended 31 March 2022

Page
Report of the Trustees 1 to 14
Independent Examiner's Report 15
Statement of Financial Activities 16
Balance Sheet 17 to 18
Cash Flow Statement 19
Notes to the Cash Flow Statement 20
Notes to the Financial Statements 21 to 30
Detailed Statement of Financial Activities 31 to 32

for the year ended 31 March 2022

Sensory Trust

Report of the Trustees

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 2022. 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 (retired 27 Oct 2021)

Company Secretary

Mrs Victoria Hutchinson

Independent Examiner

Jonathan Mashen FCA Lang Bennetts Audit Limited The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG

Registered office

ESAM 7 Carluddon St Austell Cornwall PL26 8WE

Page 1

Sensory Trust

Report of the Trustees for the year ended 31 March 2022

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 abilities, backgrounds, ages and circumstances. 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.

Covid-19 has continued to influence our working patterns, safety measures and overall assessment of risk. The easing of rates and restrictions has enabled more opportunity to deliver workshops, walks and outdoor activities with communities, schools and care homes. However, we have continued to pay careful attention to risk to ensure we adapt to frequently changing guidance and its implications on our activities and team working practices. This has included detailed risk planning and reviewing safety measures for team members and beneficiaries.

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Sensory Trust

Report of the Trustees for the year ended 31 March 2022

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.

In the last year we implemented a 2% cost of living increase after consideration of inflation (as measured by the current retail prices index and the consumer prices index including owner-occupiers' housing costs), Unison recommendations and average increases in other similar charities. The pay ratio between the median salary and the most senior salary is 1:1.9.

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, education and care 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 2022 were using the outdoors and nature-based activities to:

Page 3

Sensory Trust

Report of the Trustees for the year ended 31 March 2022

Achievements and activities during 2021/22

Key achievements during the year therefore include:

Sensory Trust is based in Cornwall, with much of our research and pilot work 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 the South West, using our well-established networks of individuals and sites. This helps us to 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.

Our work is themed under three 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 the accessibility of outdoor destinations, heritage venues and nature sites. 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 major environmental bodies, design practices, healthcare and education settings, and visitor destinations in the UK.

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Sensory Trust

Report of the Trustees for the year ended 31 March 2022

1.1 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

Significant work during the year has been a commission from Paths for All to review the national Countryside for All guide. Our work has progressed the first phase of development of a new version of the guide. This 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. Work has involved significant consultation with user groups and environmental and diversity organisations that can bring insights into the policies and approaches. We have now been commissioned to undertake the second phase of the guide, to include case studies and illustrations, due to commence in autumn 2022.

We advised Cornwall Area of Outstanding Natural Beauty on how to broaden the accessibility of six key scheduled monuments as a part of their Monumental Improvement Project. This has included site reviews and user consultation with different groups (eg older people with dementia, young people with additional needs) to invite their feedback on their experiences.

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 were commissioned by Wake the Tiger to advise on inclusive design of their new arts visitor destination in Bristol. This will feed into the design process, with the building due to open summer 2022.

We worked closely with Arts Well on a commission from Treverbyn Community Trust , a community hall in mid-Cornwall. This undertook consultation on a proposed development of community greenspace and housing, ensuring community views were reflected on inclusive design, sustainability and use of local land.

Page 5

Sensory Trust

Report of the Trustees for the year ended 31 March 2022

1.2 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.

Our project More Than Words is opening up natural heritage to new and wider audiences enabling everyone to engage regardless of age or ability. Support from the National Lottery Heritage Fund enables us to work with industrial heritage sites across Cornwall to co-design new interpretation activities and features with people with disabilities and long-term health conditions. Examples include sensory stories and sensory trails. This will inform new, national guidance for improving access to the countryside and green space.

Work during the year includes creating case study evidence of our approach with Geevor Tin Mine and Wheal Martyn Museum in Cornwall. We are also a member of a consortium running a three year EU-funded project called PANCAKE , led by Friends of the Earth Malta and Birdlife International. The focus is on working with the deaf community to produce new sign language symbols for plants. Activity has included working with partners in four countries (Malta, Spain, Italy and UK) and establishing networks to support delivery.

We launched a new project during the year, called Language of Nature supported by the National Lottery Heritage Fund. Over the following two years, it will explore new ways to engage audiences with communication difficulties in heritage landscapes using Makaton, British Sign Language, braille, Widgit and Easy English. Early development work has established a partnership with Trees for Cities, National Wildflower Centre and Forestry England with delivery to encompass activity in Cornwall, Devon, London and Liverpool.

1.3 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 such as the Access Chain, and guidance such as By All Reasonable Means, are important ways of sharing our approach and encouraging more inclusive practices in environmental design and management.

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.

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Sensory Trust

Report of the Trustees for the year ended 31 March 2022

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 and medium sized enterprises 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, reconnecting marginalised disabled and older people with their local places and communities. Inclusive techniques make the process more engaging and productive for all audiences.

2.1 Increase participation of young people with disabilities in nature-based interests and activities

This work focuses on children with disabilities 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 the 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.

Work during the year included the conclusion of Nature Friendly Schools . This focused on using outdoor learning to support children’s mental health, developing teachers’ confidence to embrace and deliver outdoor learning. The £5m national initiative funded by Department for Education with support from Department for Environment, Food and Rural Affairs and Natural England was delivered in partnership with Royal Society for Wildlife Trusts, YoungMinds, Groundwork UK and Field Studies Council.

Sensory Trust led 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. Schools gained bespoke resources to enable teachers to continue to implement outdoor learning beyond the project itself. We also advised on an inclusive approach to benefit students with special needs in mainstream education.

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Sensory Trust

Report of the Trustees for the year ended 31 March 2022

2.2 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. We have secured four years of support from National Lottery Community Fund to continue our eight outdoor activity clubs. These meet regularly across Cornwall, inspiring socially isolated people living with dementia to become more active, meet others and take on new social activities as part of their daily lives. The groups foster new interests and build on partnerships with artists, community groups and organisations, such as Tate St Ives, Falmouth University and Brickfield CIC.

They are supported by a dedicated group of 25 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.

We continue our pilot activity in Scotland, working in partnership with North East Fife Community Hub, St Andrews Botanic Garden and the University of St Andrews. This is demonstrating how our model of dementia friendly activity clubs can be replicated elsewhere, embedding a new activity club into the community.

We are a co-investigator in a major new dementia-related research study led by University of Exeter and funded by the Economic and Social Research Council. ENLIVEN (extending active life for older people with cognitive impairment through innovations in the visitor economy of the natural environment) is a three year project to investigate what can be done to make outdoor places easier for older people living with cognitive impairment (including people with young-onset dementia) and their family members of all ages to visit. Our contribution includes advising on plans, activities and interview questions and opening up links with our activity groups.

Page 8

Report of the Trustees for the year ended 31 March 2022

Sensory Trust

2.3 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 some of our current programmes of work. It enables 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 builds ongoing relationships and delivers resources shared nationally, supporting young and older people to develop their interests in nature.

We are part of a cohort of 11 organisations in England’s largest intergenerational project, testing and evidencing the benefits of connections between young and old. Care Home Friends and Neighbours: Intergenerational Linking is a partnership between two organisations, My Home Life England and The Linking Network, funded by the Dunhill Medical Trust.

Our role has fostered connections between 10 care homes and 10 schools, inspiring social action in young people. This is informing our future plans, with the ambition to create a new intergenerational activity group to complement our Creative Spaces activity. It is hoped to pilot this in the next year.

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 such as sensory mapping and sensory-rich experiences to create engaging, meaningful and memorable connections with nature and the outdoors.

3.1 Inspire nature engagement and action for health and environmental benefits

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.

We have undertaken early development work on new activity. Dig Deeper is a bespoke training programme to support people diagnosed with anxiety, depression or stress; helping them develop nature-based coping mechanisms to support their mental and physical health as they emerge from the pandemic. By prioritising people with mild to moderate levels of mental health difficulties we are helping them to find nature-driven approaches to instil into daily lives, delaying or preventing poor mental health developing into more serious issues. Participants are gaining tools and confidence to develop sustained techniques and embed this into regular routines. This helps them regain self-esteem, form supportive networks and increase confidence to participate in community life. Early work has tested our approach through pilot sessions, with the ambition to roll this out further in 2022.

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Sensory Trust

Report of the Trustees for the year ended 31 March 2022

We were commissioned by Arts Well to form part of a collaboration building connection between arts, cultural and creative opportunities and organisations and the health, care and wellbeing needs and services across Cornwall. We explored community engagement in central Cornwall, informing future commissioning of arts and health activity.

3.2 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 fifth year of operation with a turnover of £302k reaching markets across the UK, America, Italy and Australia.

We were commissioned by Natural England to contribute to Nature Visuals , a photography collection that gives greater representation of diversity of people in natural settings. This new image library will be accessible to organisations across England with the aim of increasing engagement with nature and climate through effectively diversifying representation in English nature imagery.

National Star College commissioned Sensory Trust to work with Joanna Grace (a specialist in sensory stories) to run sensory story sessions at the college, showing the value of this activity for young people with learning disabilities and sensory processing disabilities.

3.3 Develop and deliver sensory designs

This capitalises on our skills and experience through the expansion of our consultancy services. We deliver advice and designs for green space and occasional building projects, ranging from care homes to large capital building projects.

This includes early design work with Morrab Gardens in Penzance to inform the full design for a sensory garden as part of a funding submission by the Hypatia Trust to the National Lottery Heritage Fund. This forms part of the renovation of an old stable block to create new community resources, including sensory learning and outdoor activity.

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Sensory Trust

Report of the Trustees for the year ended 31 March 2022

We were also commissioned by Rowcroft Hospice , a hospice and care facility in Torquay planning a major renovation project that will include new care facilities and extensive landscape. We advised at master planning stage, working with American landscape architect David Kamp.

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 new 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.

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 alongside shorter-term commitments for smaller-scale initiatives.

We continue to minimise our overheads by maintaining efficient administrative systems. As with many voluntary organisations, our biggest challenge is resourcing our core costs which relate to activities such as 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 £465,890; total expenditure was £474,989 which resulted in a deficit of £9,099. This reflects the expected reduction in income compared to the previous year, which experienced a surge in trading due to online sales during the pandemic. The closing position of £483,597 includes unrestricted reserves of £498,198 alongside restricted funds of (£14,601). Many of our grants during the year are funded retrospectively, hence the current closing balance of our restricted funds in deficit. However funds are secured to cover those funds currently in deficit.

We have three designated funds within unrestricted reserves, which are reviewed annually:

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Sensory Trust

Report of the Trustees for the year ended 31 March 2022

This leaves £370,433 as general free reserves. This represents 11.5 months of our core operational costs. Our reserves policy is to build and maintain reserves of 12 months of core operational costs to allow a more realistic timeframe for the charity to adapt to change and respond to crises. We are very close to this target which protects the future resilience of the charity, this is particularly important as we respond to increased demand for services, increased competition for funds and increased costs of delivery.

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 can 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 and social media are our primary means of disseminating our techniques and resources as widely as possible. For example, in the past year, we had 23,300 views of our guidance on how to improve access and 13,000 views of our guidance on sensory design. We have also introduced online enquiries and a diary that was developed with carers and people with dementia.

Monitoring and evaluation are 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.

Page 12

Sensory Trust

Report of the Trustees for the year ended 31 March 2022

Plans for future periods

Our strategic plan enables us to prioritise and plan future work and development. This has allowed us to focus on the following:

1 Make places accessible

2 Foster inclusive communities

3 Encourage & enable sensory engagement

We have also prioritised the following strategic enablers to help us strengthen the organisation:

A. Communications

Page 13

Sensory Trust

Report of the Trustees for the year ended 31 March 2022

16 November 2022 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Dr K E Braithwaite - Trustee

Page 14

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 2022.

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 Audit Limited The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG

29 November 2022 Date: .............................................

Page 15

Sensory Trust

Statement of Financial Activities

for the year ended 31 March 2022

Unrestricted
Restricted
funds
funds
Notes
£
£
Income and Endowments from
Donations and legacies
2
81,184
-
Charitable activities
Advancement of education
8,404
304,959
Other trading activities
3
71,045
-
Investment income
4
298
-
Total
160,931
304,959
Expenditure on
Charitable activities
6
Advancement of education
127,322
347,667
Net Income/(Expenditure)
33,609
(42,708)
Transfers between funds
18
(5,881)
5,881
Net movement in funds
27,728
(36,827)
Reconciliation of Funds
Total funds brought forward
470,470
22,226
Total Funds Carried Forward
498,198
(14,601)		 2022
Total
funds
£
81,184
313,363
71,045
298
465,890
474,989
(9,099)
-
(9,099)
492,696
483,597		 2021
Total
funds
£
237,000
317,209
55,895
225
610,329
424,691
185,638
-
185,638
307,058
492,696

The notes form part of these financial statements

Page 16

Sensory Trust

Balance Sheet 31 March 2022

Unrestricted
Restricted
funds
funds
Notes
£
£
Fixed Assets
Intangible assets
13
4,018
-
Tangible assets
14
6,300
1,644
Investments
15
1
-
10,319
1,644
Current Assets
Debtors
16
91,509
68,352
Cash at bank
418,297
(74,681)
509,806
(6,329)
Creditors
Amounts falling due within one year
17
(21,927)
(9,916)
Net Current Assets/(Liabilities)
487,879
(16,245)
Total Assets Less Current Liabilities
498,198
(14,601)
Net Assets
498,198
(14,601)
Funds
18
Unrestricted funds
Restricted funds
Total Funds		 2022
Total
funds
£
4,018
7,944
1
11,963
159,861
343,616
503,477
(31,843)
471,634
483,597
483,597
498,198
(14,601)
483,597		 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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 17

Sensory Trust

Balance Sheet - continued 31 March 2022

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 ............................................. and were signed on its behalf by: 16 November 2022

............................................. K E Braithwaite - Trustee

The notes form part of these financial statements

Page 18

Sensory Trust

Cash Flow Statement for the year ended 31 March 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of intangible fixed assets
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period		 2022
£
53,361
53,361
-
(7,533)
298
(7,235)
46,126
297,490
343,616		 2021
£
161,545
161,545
(1,926)
(7,257)
225
(8,958)
152,587
144,903
297,490

The notes form part of these financial statements

Page 19

Sensory Trust

Notes to the Cash Flow Statement for the year ended 31 March 2022

1. Reconciliation of Net (Expenditure)/Income to Net Cash Flow from Reconciliation of Net (Expenditure)/Income to Net Cash Flow from Operating Activities Operating Activities
2022 2021
£ £
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities) (9,099) 185,638
Adjustments for:
Depreciation charges 9,087 6,918
Interest received (298) (225)
Decrease/(increase) in debtors 66,883 (66,090)
(Decrease)/increase in creditors (13,212) 35,304
Net cash provided by operations 53,361 161,545
2. Analysis of Changes in Net Funds
At 1/4/21 Cash flow At 31/3/22
£ £ £
Net cash
Cash at bank 297,490 46,126 343,616
297,490 46,126 343,616
Total 297,490 46,126 343,616

The notes form part of these financial statements

Page 20

Sensory Trust

Notes to the Financial Statements for the year ended 31 March 2022

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.

continued...

Page 21

Sensory Trust

Notes to the Financial Statements - continued for the year ended 31 March 2022

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
Feast Cornwall
Cornwall Community Foundation
The National Lottery Heritage Fund
Cornwall Heritage Trust
Comic Relief
Groundwork UK
Edward Gostling Foundation
Natural England: Community Forest & Woodland Outreach
Natural England: Nature Friendly Schools
Asda Foundation
Kinburn Trust
The National lottery Community Fund: Celebrate National Lottery 25
HMRC: Coronavirus Job Retention Scheme
ERASMUS
Persimmon Community Champions
Dunhill Medical Trust
Carried forward

continued...

Page 22

Sensory Trust

Notes to the Financial Statements - continued

for the year ended 31 March 2022

5. Income from Charitable Activities - continued

2022
£
Brought forward
260,758
Economic and Social Research Council
10,000
Blanchminster Trust
1,000
Postcode Lottery Trust
14,747
Sport England
2,000
313,063
6.
Charitable Activities Costs
Direct
Support
Costs (see
costs (see
note 7)
note 8)
£
£
Advancement of education
433,170
41,819
7.
Direct Costs of Charitable Activities
2022
£
Staff costs
340,346
Promotion and dissemination
5,701
Staff travel
11,134
Project materials and events
59,684
Volunteers expenses
1,048
Training
3,237
Staff private medical expenses
3,732
Recruitment
1,394
Beneficiary travel expenses
6,894
433,170
8.
Support Costs
Governance
Finance
Other
costs
£
£
£
Advancement of education
361
33,240
8,218		 2021
£
316,744
-
-
-
-
316,744
Totals
£
474,989
2021
£
304,480
5,513
1,981
79,130
212
191
3,147
-
-
394,654
Totals
£
41,819

continued...

Page 23

Sensory Trust

Notes to the Financial Statements - continued for the year ended 31 March 2022

8. Support Costs - continued

Support costs, included in the above, are as follows:

Support Costs - continued
Support costs, included in the above, are as follows:
2022 2021
Advancement
of Total
education activities
£ £
Bank charges 361 69
Computer costs - 1,577
Insurance 3,145 2,224
Postage, stationery and phone 14,865 10,297
Rent 6,143 819
Amortisation of intangible fixed assets 3,537 3,537
Depreciation of tangible fixed assets 5,550 3,381
Accountancy and legal fees 2,889 2,630
Bookkeeping fees 5,329 5,503
41,819 30,037

9. Net Income/(Expenditure)

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

2022 2021
£ £
Depreciation - owned assets 5,550 3,381
Website amortisation 3,537 3,537

10. Trustees' Remuneration and Benefits

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

11. Staff Costs

Staff Costs
Wages and salaries
Social security costs
Other pension costs		 2022
£
301,429
24,806
14,111
340,346		 2021
£
269,234
22,325
12,921
304,480

The average monthly number of employees during the year was as follows:

2022 2021
Staff 11 10

No employees received emoluments in excess of £60,000.

continued...

Page 24

Sensory Trust

Notes to the Financial Statements - continued

for the year ended 31 March 2022

12. Comparatives with 2020/21
Unrestricted Restricted Total
funds funds funds
£ £ £
Income and Endowments from
Donations and legacies 237,000 - 237,000
Charitable activities
Advancement of education 465 316,744 317,209
Other trading activities 55,895 - 55,895
Investment income 225 - 225
Total 293,585 316,744 610,329
Expenditure on
Charitable activities
Advancement of education 99,655 325,036 424,691
Net Income/(Expenditure) 193,930 (8,292) 185,638
Transfers between funds (213) 213 -
Net movement in funds 193,717 (8,079) 185,638
Reconciliation of Funds
Total funds brought forward 276,753 30,305 307,058
Total Funds Carried Forward 470,470 22,226 492,696
13. Intangible Fixed Assets
Website
£
Cost
At 1 April 2021 and 31 March 2022 14,147
Amortisation
At 1 April 2021 6,592
Charge for year 3,537
At 31 March 2022 10,129
Net Book Value
At 31 March 2022 4,018
At 31 March 2021 7,555

Page 25

continued...

Sensory Trust

Notes to the Financial Statements - continued for the year ended 31 March 2022

14. Tangible Fixed Assets

14. Tangible Fixed Assets
Fixtures
and Computer
fittings equipment
Totals
£ £ £
Cost
At 1 April 2021 1,550 10,260 11,810
Additions - 7,533 7,533
At 31 March 2022 1,550 17,793 19,343
Depreciation
At 1 April 2021 310 5,539 5,849
Charge for year 310 5,240 5,550
At 31 March 2022 620 10,779 11,399
Net Book Value
At 31 March 2022 930 7,014 7,944
At 31 March 2021 1,240 4,721 5,961
15. Fixed Asset Investments
Shares in
group
undertakings
£
Cost
At 1 April 2021 and 31 March 2022 1
Net Book Value
At 31 March 2022 1
At 31 March 2021 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		 2022
£
84,941
72,398
2,522
159,861		 2021
£
17,500
138,386
70,858
226,744

Page 26

continued...

Sensory Trust

Notes to the Financial Statements - continued for the year ended 31 March 2022

17. Creditors: Amounts Falling Due Within One Year

Trade creditors
Social security and other taxes
Accruals and income in advance		 2022
£
4,178
7,232
20,433
31,843		 2021
£
15,685
6,748
22,622
45,055

18. Movement in Funds

Unrestricted funds
General fund
Trading subsidiary resilience fund
Asset replacement fund
Development Fund
Restricted funds
Creative Spaces
More Than Words
Nature Friendly Schools
Language of Nature
PANCAKE
Total Funds		 Net
movement
At 1/4/21
in funds
£
£
340,020
36,294
71,000
-
13,450
(2,075)
46,000
(610)
470,470
33,609
1,593
10,044
-
(7,601)
20,633
(22,130)
-
(16,601)
-
(6,420)
22,226
(42,708)
492,696
(9,099)		 Transfers
between
funds
£
(5,881)
-
-
-
(5,881)
711
3,673
1,497
-
-
5,881
-		 At
31/3/22
£
370,433
71,000
11,375
45,390
498,198
12,348
(3,928)
-
(16,601)
(6,420)
(14,601)
483,597

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

Unrestricted funds
General fund
Asset replacement fund
Development Fund
Restricted funds
Creative Spaces
More Than Words
Nature Friendly Schools
Language of Nature
PANCAKE
Total Funds		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
160,931
(124,637)
36,294
-
(2,075)
(2,075)
-
(610)
(610)
160,931
(127,322)
33,609
92,389
(82,345)
10,044
62,863
(70,464)
(7,601)
145,547
(167,677)
(22,130)
-
(16,601)
(16,601)
4,160
(10,580)
(6,420)
304,959
(347,667)
(42,708)
465,890
(474,989)
(9,099)

continued...

Page 27

Sensory Trust

Notes to the Financial Statements - continued for the year ended 31 March 2022

18. Movement in Funds - continued

Comparatives with 2020/21 for 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 (3,999) (5,167) -
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
Comparative 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

continued...

Page 28

Sensory Trust

Notes to the Financial Statements - continued for the year ended 31 March 2022

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
Language of Nature
PANCAKE
Total Funds		 Net
movement
At 1/4/20
in funds
£
£
221,753
230,224
40,000
-
15,000
(2,075)
-
(610)
276,753
227,539
16,421
(4,784)
8,851
(8,851)
9,166
(3,999)
(1,344)
(6,982)
(493)
(1,004)
(2,296)
(2,359)
-
(16,601)
-
(6,420)
30,305
(51,000)
307,058
176,539		 Transfers
between
funds
£
(81,544)
31,000
(1,550)
46,000
(6,094)
711
-
(5,167)
4,398
1,497
4,655
-
-
6,094
-		 At
31/3/22
£
370,433
71,000
11,375
45,390
498,198
12,348
-
-
(3,928)
-
-
(16,601)
(6,420)
(14,601)
483,597

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 454,516 (224,292) 230,224
Asset replacement fund - (2,075) (2,075)
Development Fund - (610) (610)
454,516 (226,977) 227,539
Restricted funds
Creative Spaces 187,506 (192,290) (4,784)
Sensory Nature Adventure & Play 45,228 (54,079) (8,851)
Development 12,619 (16,618) (3,999)
More Than Words 67,763 (74,745) (6,982)
Nature Friendly Schools 297,514 (298,518) (1,004)
Growing Among Trees 6,913 (9,272) (2,359)
Language of Nature - (16,601) (16,601)
PANCAKE 4,160 (10,580) (6,420)
621,703 (672,703) (51,000)
Total Funds 1,076,219 (899,680) 176,539

continued...

Page 29

Sensory Trust

Notes to the Financial Statements - continued for the year ended 31 March 2022

19. Related Party Disclosures

During the year the charity recharged an amount of £16,187 (2021: £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 £72,465 (2021: £234,979) to the charity. An amount of £72,399 (2021: £138,386) 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.

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.

Language of Nature: Creating new language-based resources using Makaton, Braille, Widgit, British Sign Language and Easy English to connect a wider range of people with nature.

PANCAKE: Working with D/deaf communities to develop sign language supporting greater engagement with nature.

Page 30

Sensory Trust

Detailed Statement of Financial Activities for the year ended 31 March 2022

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
Beneficiary expenses
Support costs
Finance
Bank charges
Information technology
Computer costs		 2022
£
8,719
72,465
81,184
54,858
16,187
71,045
298
313,063
300
313,363
465,890
301,429
24,806
14,111
5,701
11,134
59,684
1,048
3,237
3,732
1,394
6,894
433,170
361
-		 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
1,577

This page does not form part of the statutory financial statements

Page 31

Sensory Trust

Detailed Statement of Financial Activities for the year ended 31 March 2022

Information technology
Other
Insurance
Postage, stationery and phone
Rent
Amortisation of website costs
Depreciation of fixtures and fittings
Depreciation of computer equipment
Governance costs
Accountancy and legal fees
Bookkeeping fees
Total resources expended
Net (expenditure)/income		 2022
£
3,145
14,865
6,143
3,537
310
5,240
33,240
2,889
5,329
8,218
474,989
(9,099)		 2021
£
2,224
10,297
819
3,537
310
3,071
20,258
2,630
5,503
8,133
424,691
185,638

This page does not form part of the statutory financial statements

Page 32