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2021-03-31-accounts

Trustees' report and financial statements for the year ended 31 March 2021

Registered Charity Number: 1022675

Cyswllt Amgylchedd Cymru / Wales Environment Link

Report of the Trustees for the year ended 31 March 2021

Contents of the financial statements for the year ended 31 March 2021

Page
Legal and Administrative Information 1
Chair's Foreword 2
Report of the Trustees 4 to 23
Independent Examiner's Report 24
Statement of Financial Activities 25
Balance Sheet 26
Notes to the Financial Statements 27 to 39
Detailed Statement of Financial Activities 40 to 41

Cyswllt Amgylchedd Cymru / Wales Environment Link

Report of the Trustees for the year ended 31 March 2021

Legal and Administrative information

Charity number

1022675

Charity Offices

Tramshed Tech Pendyris Street Cardiff CF22 6BH

Trustees

Roger Thomas

Dr Stephen Marsh Smith OBE

Jen Anderson

Beverley Penney Rachel Sharp Colin Cheeseman

Chair

Afonydd Cymru (Treasurer, until he sadly passed away in August 2020)

Treasurer from 25.09.20

Open Spaces Society (Hon. Secretary)

Wildlife Trusts Wales

Plantlife Cymru

President

Post vacant

Joint Directors

Susan Evans Karen Whitfield

Independent Examiner

Henry Lloyd Davies Bevan Buckland LLP Langdon House Langdon Road Swansea Waterfront SA1 8QY

Bankers

Co-operative Bank P.O. Box 101 1 Balloon Street Manchester M60 4EP

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Report of the Trustees for the year ended 31 March 2021

Chair’s Foreword

Every aspect of our being has been transformed over the last 12 months by the Covid19 pandemic, so it is a testament to the focus and tenacity of our staff and members that so much has been achieved in the face of monumental disruption to their working lives.

Through the use of digital media, virtual meetings have been enterprisingly managed for 6 Working Groups and an additional Task and Finish Group - the latter focusing on a green and just recovery from the pandemic - to thrive. The key consequences of Brexit, especially the need to ensure an effective and proportionate basis for environmental governance and the grasping of the opportunity for designing a land management support scheme that delivers for nature thereby securing all the benefits it can provide, have been paramount. But the acute problems of agricultural pollution in our rivers have also been a high priority, as has campaigning for the future protection that statutory nature targets could afford.

WEL's role as the go-to body for environmental advice and representation for Welsh Government and its statutory bodies has continued almost unabated. Our contribution to 27 stakeholder groups - from EU transition through Covid impacts to 5th Senedd Legacy Reports - underlines the importance of our umbrella body to public life in Wales.

Given that we were leading up to an election this year, members also worked together to produce a coherent and succinct manifesto for the environment, with hustings and candidate briefings to ensure that our voice was both clear and heard in the run-up to polling day. We have been encouraged by the continuing calls from young people for action in the face of the nature and climate crises. We hope that their calls will be heeded. They will live tomorrow with the consequences of the policies and actions that we decide today.

We are pleased to record that our membership grew during the last year, with two new organisations joining WEL. We are also very grateful for the flexibility shown by our non-governmental funders, who have given us considerable leeway in managing projects during these strange times.

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Report of the Trustees for the year ended 31 March 2021

The continued absence of government core funding, through which WEL and its members were previously able to maintain the organisational support services that are crucial to delivery, is an existential challenge to smaller organisations, including WEL itself. Even larger members find that they often have to let experienced staff go at the end of a project, only to then have a major recruitment and training exercise when the next project funding comes in. With core funding it was usually possible to retain staff for the generally-short interim periods between projects, thereby ensuring the retention of skills and experience.

Sadly, during the year we lost two of our stalwarts. Dr Stephen Marsh Smith, at the time our Treasurer, passed away in August and long-time YHA representative Rowland Pittard died earlier in April. We miss them both.

Finally, I once again pay tribute to the commitment of my fellow Trustees, to those who contribute to our Working Groups and especially to our team of staff whose accomplishments transcend their small number.

Roger Thomas Chair

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Report of the Trustees for the year ended 31 March 2021

Trustees’ Report

The Trustees present their report and Wales Environment Link's financial statements for the year ended 31 March 2021.

Organisational Information

Charity name

Wales Environment Link is also known as WEL. Its Twitter handles are @WalesLink and @WalesLinkMarine.

Trustees

The Trustees, who are also members of the Management Committee, have served throughout the year, unless otherwise stated.

Constitution of the Charity, Trustee selection and governance

Wales Environment Link's constitution was adopted on 1st November 1990 and amended on 8th May 1991, 5th May 1993, 18th June 1997, 10th September 1997, 3rd July 2002, 7th July 2004, 21st November 2012, 10th July 2013, 16th May 2017 and 4th July 2018.

Appointment to the Management Committee is governed by the Trust Deed of the charity, and appointments made either at the Annual General Meeting or, in the case of a vacancy, by agreement of a majority of the member organisations at a Council Meeting.

Council meets twice a year, principally to consider policy matters of relevance to the members. Decisions are made on the basis of consensus; however where a formal vote is required decisions are taken by a majority vote of the Full members of the Council.

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Report of the Trustees for the year ended 31 March 2021

The Management Committee manages the affairs of the charity and makes such decisions as may be required to ensure the continuing operation of the charity and to address any substantial matters arising in furtherance of the charitable objectives of the charity.

Management Committee delegates the day-to-day responsibility for the organisation and line management of staff to the two Joint Directors of Wales Environment Link.

Related bodies

There are four Link networks in the UK:

Each Link is a coalition organisation, set up to complement and add value to the actions of individual members. The Links work together on UK or European-level policy, forming 'Environment Links UK' (ELUK) statements and documents. We also work with Greener UK, a coalition working to campaign for strong environmental protection post-Brexit.

Charitable objects

WEL is established, for the benefit of the public, to promote and enhance the conservation, protection, sustainable management, and quiet and responsible enjoyment of the natural and cultural heritage of Wales.

Vision

A thriving Welsh environment for future generations[1]

1 For the purposes of interpretation, “environment” means terrestrial, marine and freshwater environments. It includes urban and rural environments and areas of importance for natural heritage, landscape and public access.

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Report of the Trustees for the year ended 31 March 2021

Mission Statement

Our mission is for the WEL network to be the primary NGO sector influencer of environmental policy, legislation and practice in Wales, respected for our members' expertise and advice and at the centre of government decision making.

Strategic Objectives and Key Performance Indicators (KPIs)

Objective 1: A cohesive voice for the environment

Provide a cohesive voice for our members by enabling them to work effectively with governments and statutory sectors as a respected and influential independent advisory network.

KPIs:

  1. WEL is the first point of contact for Government and statutory bodies when looking for representation from the environmental NGO sector.

  2. WEL recommendations are taken up in Committee reports, and Government policy and legislation.

  3. WEL provides timely, well-informed positions and recommendations that influence policy and legislative change.

Objective 2: Building trust, expertise and capacity

Support and nurture the environmental NGO sector by facilitating the development of partnerships, knowledge and expertise, increasing the sustainability of the sector, building mutual trust and enhancing capacity within the membership.

KPIs:

  1. WEL members are provided with effective training on relevant topics to assist them with their collaborative work and influencing. Courses are sought after and members find them useful.

  2. WEL is a valued partner to the other UK Links (collectively known as Environment Links UK / ELUK) and a key participant in other environmental and relevant third sector coalitions, such as Greener UK, Stop Climate Chaos Cymru, the SD Alliance and the Third Sector Partnership Council.

  3. WEL has the capacity and tools to support at least one joint campaign per year on our members' collective key priorities, in a way that adds value to our members' individual campaigning and strengthens the ability to be heard.

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Report of the Trustees for the year ended 31 March 2021

Objective 3: Supporting our members

Develop WEL's role as a key support mechanism for its members, clearly demonstrating the achievements and importance of the network to members, funders and partners

KPIs:

  1. WEL is recognised as a champion for its members

  2. WEL continues to attract new members, and funding from both the Welsh Government, and trusts and foundations.

  3. WEL members value the network's role in keeping them informed about policy and legislative developments, opportunities for partnership working, support mechanisms and funding opportunities.

Objective 4: A strong public profile

Develop WEL's public profile in order to better promote its members' agreed collective priorities, messages and recommendations.

KPIs:

  1. WEL's social media platforms continue to increase their followers and are valued by our members for promoting their work and raising awareness of environmental issues.

  2. WEL's website is a useful resource for those looking for information about WEL, its members, and network positions on policy issues.

  3. Politicians, government officials and staff from statutory bodies know the WEL network, who its members are, what it represents and what it can offer.

Objective 5: A viable network

Maintain a sustainable, efficient and effective network which is financially stable and overseen by sound governance procedures.

KPIs:

  1. WEL members value the network as an important source of timely information, and are able to engage in joint work with the network in a variety of ways (e.g. through email, Basecamp, social media, video/tele-conferencing and face to face meetings and events).

  2. WEL continues to operate with a healthy funding reserve, diverse income streams,

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Report of the Trustees for the year ended 31 March 2021

and has confidence in its financial practices, organisational policies and risk management.

  1. WEL has a high staff retention rate with staff members feeling valued and happy with their working conditions.

  2. WEL attracts and retains skilled Trustees, who feel valued by the network.

Statement of Public Benefit

The Trustees of Wales Environment Link continue to pay due regard to Charity Commission guidance on public benefit in relation to our activities, thus complying with the duty in section 4 of the Charities Act 2011.

All of the aims of the charity were devised to contribute to the overall purpose of safeguarding and improving the environment, countryside, heritage, habitats, wildlife and biodiversity of Wales. The act of safeguarding and improving these precious resources is intrinsically for the good of the people of Wales, visitors to Wales and also to global citizens. The Welsh environment and the natural and cultural resources it provides plays a significant part in peoples' health and well-being in a multitude of ways, from contributing to good mental and physical health, to reducing climate change and helping to adapt to its effects.

WEL provides a coordinating service for the environmental and heritage voluntary sector in Wales thus increasing efficiency and meaning that scarce resources in the sector can be used to greatest effect. The WEL website provides information about WEL's members and its work, including links to all member organisations' websites with their wide range of information available for the public relating to wildlife and countryside issues, including: recreation, health, sustainable development, education and biodiversity. WEL also promotes the work of its members using Twitter. WEL staff provide support to all member organisations and thus their members, helping to ensure their own objectives are also met, with wide public benefit.

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Report of the Trustees for the year ended 31 March 2021

Review of developments, activities and achievements over the past year

WEL staff supported 6 working groups and 1 task and finish group this year. The groups were, Advocacy, Biodiversity, Governance, Green Recovery, Land Use, Marine and Species Champions. All of our groups have been very active and their key activities for the year are reported under the KPIs below. All WEL and Environment Links UK consultation responses, position statements and briefings are available on the WEL website.

Objective 1: A cohesive voice for the environment

WEL remains the first point of contact for environmental NGOs when Welsh Government or Natural Resources Wales wants to ensure representation from a wide range of environmental NGOs in policy discussions. In 2020 - 2021, WEL members represented the network on 27 stakeholder groups that were convened by the Welsh Government, NRW, third sector or private sector bodies. A full list of all stakeholder groups is included in Annex 1.

Senedd Committees also regularly contact WEL to provide relevant expert representation to give written and oral evidence on a range of environmental subjects. In 2020 - 21, an election year in the midst of a global pandemic, there weren't as many inquiries to respond to as in previous years. However, WEL still provided written and oral evidence to a number of important inquiries on environmental governance, the draft budget, the impacts of Covid-19 on WEL members and the Climate Change, Environment and Rural Affairs Committee's Legacy Report for the Fifth Senedd.

The Climate Change, Environment and Rural Affairs Committee did not produce many reports in 2020-21, and focused mainly on mini-inquiries. WEL contributions and recommendations were reflected in the Legacy Report, which supported WEL views on future Committee priorities such as environmental governance arrangements, the introduction of statutory nature targets, Extended Producer Responsibility and Deposit Return Schemes, and green recovery progress.

WEL's Land Use Working Group has developed its position on a Sustainable Farming Scheme, developing recommendations that could be included as National Minimum Standards as part of a strong regulatory baseline for the future Agriculture (Wales) Bill. In March, WEL responded to the Agriculture (Wales) White Paper, laying out our position on National Minimum Standards, the Sustainable Farming Scheme, necessary

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Report of the Trustees for the year ended 31 March 2021

monitoring and enforcement, advice and support. The general direction of Welsh Government on this policy, as of March 2021, is in line with what WEL members are asking for. The group has also been invited to send a WEL Rep to a new stakeholder group focusing on Scheme design.

The work of our Green Recovery Task & Finish Group prompted a number of engagements with external partners and Welsh Government officials in the arena of green jobs, skills and innovative funding. The group produced position statements on principles for a green and just recovery from Covid-19, green jobs, and a paper on innovative funding. Welsh Government officials have since set up an innovative funding stakeholder group including a number of WEL members, which has explored different topics such as carbon and nutrient trading and potential for new taxes to generate funding for the environment. WEL members have also contributed to codesign work on the development of a National Nature Service for Wales, a concept that we hope is taken forward and supported by the Welsh Government in future years

WEL's Marine Working Group has contributed to Welsh Government work on Strategic Resource Areas and is developing a new position on renewables, particularly in response to SRA policies seeking to maximise them in marine areas. Members have also been working with NRW on improving the Marine Area Statement. The group provided devolved input into a joint ELUK response on the Marine Strategy Framework Directive Part 2 (Monitoring) DEFRA consultation, in November.

The Marine Working Group has been working with ELUK colleagues on an 'Ocean Recovery' agenda, after failing to achieve 'Good Environmental Status' of our seas by 2020. ELUK agreed the WCL Ocean Recovery manifesto would lead with work on DEFRA and our group has been working on interpreting devolved implications of UKwide policy, especially for shared waters. Group reps continue to provide valued input to the Welsh Government's Wales Marine Action and Advisory Group, Wales Marine Fisheries Advisory Group and Marine Planning Stakeholder Reference Group.

WEL members continued to participate in the Welsh Government's Roundtable, which looks at all aspects of EU transition, until just before the Welsh election. The Governance Working Group also supports members on the Welsh Government's Task Group, established in July 2019 to consider and develop proposals for environmental governance arrangements and principles and report to the Minister. This group continues to operate and may in future be a vehicle for designing an environmental governance and statutory nature targets Bill.

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Report of the Trustees for the year ended 31 March 2021

In January 2021 WEL asked the Environment Minister if the Welsh Government would be willing to move straight to a draft Bill stage instead of a White Paper after the election, and this idea was received positively. WEL submitted written evidence and gave oral evidence to the CCERA Committee on environmental governance to inform its Fifth Senedd Legacy Report, highlighting the ongoing gaps, a comparison with progress across the UK and making recommendations for the next Welsh Government and Welsh Parliament.

Objective 2: Building trust, expertise and capacity

WEL has focused on two main joint campaigns this year, both of which are still ongoing. The first was on tackling agricultural pollution, where WEL joined its voice to that of members, like Afonydd Cymru and CPRW, who had been campaigning on this issue for a few years. Land Use Working Group members increased pressure on Welsh Government and Natural Resources Wales to tackle agricultural pollution through a series of briefings and awareness raising with Ministers. The increase in intensive farming across Wales led WEL to call for a moratorium on intensive poultry units in Powys until a full review has been conducted and evidence produced that environmental protection controls are in place and fully effective. WEL achieved coverage from the Guardian and ENDS Report and the call for a moratorium also gained a large amount of public support on Twitter.

WEL discussed this issue with Planning and Environment Ministers in January 2021. Our work helped to increase pressure on Natural Resources Wales to improve monitoring, prompting a full review of SAC rivers in Wales which recognised the significant levels of phosphate pollution caused by agricultural and water company pollution. The group also briefed Members of the Senedd in encouraging their support in passing the Control of Agricultural Pollution (Wales) Regulations in early March 2021, which was covered by the BBC.

WEL's second campaign was aimed at increasing political support ahead of COP 15 for the introduction of statutory nature targets in Wales. WEL recruited a new Nature Targets Advocacy Officer, Rory Francis, to coordinate Wales' contribution to this UKwide campaign, which we worked on in conjunction with the other three UK Environment Links. The group has produced a series of papers, briefings and blogs in support of this campaign, which can be found on the WEL website. Key papers include an Environment Links UK (ELUK) briefing on A Global Goal for Nature and People, and position statement on the UK's 30 by 30 commitment and Restoring Nature in Wales.

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Report of the Trustees for the year ended 31 March 2021

WEL's Advocacy Working Group produced WEL's Manifesto ahead of the Welsh election. Short and long versions of the Manifesto were available from autumn 2020. In February 2021, WEL held a pre-election hustings focusing on WEL's key Manifesto asks. We were very pleased to see cross-party support for the idea of introducing statutory targets to halt and reverse the loss of biodiversity in Wales and the group moved on to develop ideas for a cross-party resolution on this subject.

WEL continues as a valued ELUK partner with regular contact between the ELUK Directors, sharing information and expertise on Link governance and sharing ideas for joint working and funding, such as the Nature Targets campaign. WEL also continues to work with ELUK on joint reports on wildlife crime and Access to Justice in the UK. ELUK is planning a series of webinars for the next financial year, due to Covid restrictions preventing the Links from organising our usual bi-ennial conference.

WEL remains in contact with Stop Climate Chaos and also the SD Alliance, which is now run by WCVA. We also joined the new Climate.Cymru coalition ahead of COP 26. WEL's Policy Officer maintains links with Greener UK by participating in the work of the Devolution Group and Brexit Scenarios Group meetings for Wales. As mentioned above, WEL members have also been active participants in the co-design group for a National Nature Service, which linked over 100 organisations interested in green skills, jobs and environmental recovery.

In February 2021 WEL was successful in bidding for a Welsh Government grant, administered by the National Lottery Heritage Fund, of £100,000 for the network's new project, "Building capacity, collaboration and diversity in the environmental NGO sector", in Wales. The project focused on identifying and removing barriers to engaging and recruiting a more diverse range of communities in environmental careers and campaigning. It also focused on improving organisational resilience, supporting collaborative working across different organisations, and the retention of specialist skills, such as entomology and botany, within Wales. This came at a crucial time for the sector, enabling it to rebuild itself after a very difficult year with few funding opportunities available. The project will continue until July 2021.

Objective 3: Supporting our members

WEL has worked hard this year to raise the issues of Covid-19 impact on the sector, which has been compounded by existing difficulties with funding arrangements for eNGOs. WEL met with the Environment Minister in April 2020 to discuss the impact of lockdown on the sector, and produced a paper for the Environment Minister and First Minister, which was later adapted to provide evidence to the Climate Change,

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Report of the Trustees for the year ended 31 March 2021

environment and Rural Affairs Committee. WEL also surveyed members to understand the impact of Covid restrictions on them during summer 2020, and encouraged input into an ELUK survey on this issue.

Specific issues with Welsh Government funding have also been raised, and recommendations suggested by WEL, resulting in a new stakeholder group being established with Welsh Government officials from Rural Payments Wales and WEL members who are in receipt of the grants in question. This group is ongoing and has resulted in a better understanding of the causes of some of the administrative issues that are affecting Welsh Government grants, and some proposals for easing the burdens where possible. Whilst the changes that this group can effect seem constrained by external audit requirements, we hope it will be able to continue and will provide opportunities to work with Government to develop better systems in future.

WEL members regularly tell us how much they appreciate the weekly Newsdirect monitoring service, which provides a wealth of information on Government and Senedd developments, and upcoming Government consultations and Senedd inquiries. WEL's egroups continue to be very active and members are also increasingly using Basecamp to share information directly with other members. During the Covid19 lockdown in April 2020, WEL set up a Covid response section on Basecamp in order to share updates on Covid rules, restrictions and emergency funding to keep members informed of the evolving situation.

Despite the huge challenges surrounding the Covid-19 pandemic, we were very pleased not to lose any of our members at this difficult time. In fact we were even more excited to welcome two new members during the year, the John Muir Trust and the Chartered Institute for Ecology and Environmental Management (CIEEM), as well as an application from the Centre of Alternative Technology to join the network during the following financial year.

When lockdown was imposed, we were in year two of two multi-year grants from the John Ellerman Foundation and the Esmée Fairbairn Foundation, but were grateful to also receive emergency funding from the Esmée Fairbairn Foundation which allowed us to waive subscription fees for a small number of members who were most in need of support to stay with the network. This emergency funding also helped us to upgrade some of our technology to move all of our meetings and events online and continue to provide a consistent service to our members.

During this period WEL also attracted funding from the Waterloo Foundation, and

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Report of the Trustees for the year ended 31 March 2021

additional funding from the Woodland Trust to ensure that we could continue to work on our Brexit related policy and advocacy work. We were also grateful to receive our regular grants from WWF Cymru and WCVA (the latter for our role on the Third Sector Partnership Council).

Objective 4: A strong public profile

In March 2021 WEL launched its new website, upgraded to a more visually appealing WordPress website, which now gives us the functionality to promote blog articles from within and outside the WEL network, highlighting key areas of topical interest to our members and promoting their priorities. Also, this year, WEL was invited to provide regular short policy articles covering the terrestrial and marine environments to the newly refreshed Natur Cymru magazine, which is a six monthly print magazine covering all matters relating to nature in Wales. We're very pleased to contribute to this publication.

Our Twitter presence continues to slowly grow, with WEL now having over 2,000 followers. With our events moving online, we have been using it more to promote and embed the live video streams within tweets, and encouraging our members to support with retweets from their own accounts. In the month of March 2021, due to our hustings activity, our tweets made 186k impressions on people's timelines. It also increased awareness of WEL and seemed to pique more interest in what we do, with our profile being visited 8,635 times in that month alone. The hustings had 301 views, with all viewers outside our membership having been directed from Twitter.

WEL has been able to use its coordination services to help Welsh Government officials and NRW improve their access to our members, and to engage with them on specific policy and process issues throughout the year. In September 2020 NRW asked WEL to help them contact members to input into the development of the Section 7 list of at-risk species and habitats, and has also used WEL to provide information about upcoming funding opportunities.

WEL's Species Champions project has been instrumental in building WEL's reputation with Members of the Senedd and has been a really positive way of involving politicians in our work on biodiversity. WEL is also a regular port of call for Committees wishing to gather evidence on a range of environmental issues and the network is recognised by Committee members. WEL continued to meet with the Environment Minister during this period to discuss topics including the impact of Covid-19 on the sector, environmental governance and agricultural pollution. We were pleased that

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Report of the Trustees for the year ended 31 March 2021

over the term of the Fifth Senedd, the Minister provided more time to speak with our members.

Objective 5: A viable network

Council meetings were held online due to Covid in May and November 2020. In May we discussed the new WEL Strategic Plan, WEL's response to Covid-19 and a green exit strategy. In November we held our AGM and had a very helpful facilitated network discussion and action planning session on advancing and implementing equality and diversity in the sector.

Meetings moved online during this financial year conducted using a mix of Zoom and Teams. Most members have found online meetings easy to engage with and there have been benefits in relation to inclusion of people living in different parts of Wales without them having to travel or feeling that they are the only person online. Meetings now feel more inclusive and are often better attended than before the pandemic, so we plan to continue to offer a largely online meeting service. Our Basecamp service is now used much more extensively too, as a way of sharing information and initiating informal discussions directly between members. Our egroup service has taken on a more formal usage as a result, with discussion increasingly moving to Basecamp.

WEL reserves are still healthy at present, but our financial situation is under increasing pressure given that we no longer receive Government funding. We are working to achieve more diverse income and have received new grant streams from a few Trusts recently, for which we are extremely grateful. We would welcome an opportunity for Welsh Government to become a WEL funder again in the future, in recognition of the service we provide and to improve our sustainability. Trustees look at projected finances at every meeting in order to identify and manage any risks to the organisation. A range of internal policies has been discussed and developed recently and our Staff Handbook has been updated. WEL has a Risk Register which is considered and updated regularly at Management Committee meetings.

Three of our members of staff have been in post a number of years, demonstrating the network's appeal in providing interesting work and good working conditions. Our increasing move towards flexible working policies, rewarding length of service with additional annual leave days and encouraging input and ideas from all our staff have, we feel, made WEL a desirable place to work. Whilst the isolation of home working has not always been easy, staff have managed to stay in regular contact through phone and videoconferencing and have membership of a co-working space in Cardiff

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Report of the Trustees for the year ended 31 March 2021

which, as conditions return to normal, should provide a shared modern space which is pleasant for staff to work in. However, we understand the importance of keeping this under review in order to balance the advantages of flexible working with the need to provide support and contact to staff.

Management Committee meetings were held on 30th April, 14th July, 1st October, 19th November and 30th November 2020 and on 15th January and 9th March 2021.

WEL staff, Trustees and members were very sad indeed that our Treasurer, Dr Stephen Marsh Smith OBE, passed away in August 2020. Another Trustee, Colin Cheeseman, had to step down when he took on a new position and left the WEL network. As a result we needed to prepare to recruit new Trustees to help guide and support the network. We are mindful that we would like to improve diversity amongst our Management Committee and have actively been seeking advice to try and make this happen. Trustees undertook a skills audit in March 2021, in preparation for recruitment in the following financial year.

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Report of the Trustees for the year ended 31 March 2021

The members of WEL in the network at the end of March 2021 are as follows:

Full Members (27) Afonydd Cymru Amphibian and Reptile Conservation (ARC) Trust Bat Conservation Trust British Mountaineering Council Buglife – The Invertebrate Conservation Trust Bumblebee Conservation Trust Butterfly Conservation Wales Campaign for National Parks Chartered Institute of Ecology and Environmental Management (CIEEM) Coed Cadw / Woodland Trust Council for British Archaeology Wales Freshwater Habitats Trust John Muir Trust Keep Wales Tidy Llais y Goedwig Marine Conservation Society National Trust / Ymddiriedolaeth Genedlaethol Open Spaces Society Plantlife Pori Natur a Threftadaeth (PONT) RSPB Cymru Salmon & Trout Association The Vincent Wildlife Trust UK Environmental Law Association Whale and Dolphin Conservation (WDC) Wildlife Trusts Wales WWF Cymru

Associate Members* (4) Elan Valley Trust Oxfam Cymru Snowdonia Society / Cymdeithas Eryri YHA

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Report of the Trustees for the year ended 31 March 2021

Staffing

Karen Whitfield and Susan Evans are both part-time Joint Directors of WEL. In her remaining hours, Karen also undertakes the Senior Policy Officer role for WEL.

Liz Smith and Llinos Price continued as full-time Policy Officers and we were pleased to be able to give confirmation to Llinos, who originally joined us on a two year contract, that our funding had become sufficient to allow us to provide her with a six month extension to her existing contract.

Rory Francis joined the team as our part-time Nature Targets Advocacy Officer in November 2020. He works closely with equivalent posts in the other Link organisations across the UK.

WEL involvement in the Third Sector Partnership Scheme

22 years ago the Government of Wales Act placed a statutory duty on the newly devolved government to publish a Scheme setting out how it will promote the interests of the third sector.

The Third Sector Scheme is a statement of the Welsh Government’s intent in their relationship with the Third Sector. It identifies three areas of interest – stronger communities, better policy and better public services – as well as formal arrangements for engagement. It was adopted and published in September 2000. The National Assembly has a statutory duty to set out the scheme in order to demonstrate how it would promote the interests of the voluntary sector.

The Third Sector Partnership Council (TSPC) is chaired by Jane Hutt MS, now Minister for Social Justice, and is made up of representatives of third sector networks working across 25 areas of third sector activity along with the CEO of WCVA. Each of the 25 categories is represented by a third sector network, which is nominated or elected to their role by the organisations within the specific area of interest. Wales Environment Link is nominated to represent the environment sector.

The main purpose of the Third Sector Partnership Council is to make sure that the principles set out in the Third Sector Scheme are put into practice. It also provides an opportunity for the sector to raise issues of interest or concern. It generally does not discuss issues that relate to only one area of interest (these can be taken up through biannual ministerial meetings) and as a national body it is concerned with issues affecting all of Wales.

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Report of the Trustees for the year ended 31 March 2021

As well as being represented on the TSPC, WEL has representatives on the Ministerial meeting groups organised by the WCVA, which run under the auspices of the Scheme. WEL acts as the voice of the environment at all these meetings.

Support in kind for Wales Environment Link

All members of WEL make a significant and direct contribution of time, skills and resources to the activities of the network. Members’ time is critical to the functioning of the network. Staff from different organisations working together and sharing information greatly benefits the environment sector as a whole. The Trustees wish to acknowledge this contribution and thank the members for their continued support. Staff and volunteers of member organisations gave 3,495 hours of their time to aid the activities of the network during 2020 – 2021, as disclosed in note 8 to the accounts. The time and benefits in kind provided by members during 2020 – 2021 in furtherance of WEL’s work has been valued at £131,044.

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Report of the Trustees for the year ended 31 March 2021

Financial review of the year

The statement of financial activities shows that the total funds carried forward from 2020/21 to 2021/22 are £281,348. One third of this is already restricted, i.e. carried forward to pay for committed expenditure in the following year. Two thirds can be considered free reserves on which we can draw on as needed ahead. This puts WEL in a reasonably stable position for the coming year, however Trustees are mindful that current grant agreements are coming to an end and there is a need to secure significant new funding agreements in the coming year in order to maintain our security and our capacity.

Funders of Wales Environment Link

The Trustees of WEL would like to thank the following for their support:

The John Ellerman Foundation provided the final instalment of a three year funding agreement. This three year grant has been immensely helpful at a time when we really needed to secure a new stream of income.

We are in the middle of a three year funding agreement with the Esmée Fairbairn Foundation. In addition to this core grant, the foundation provided a grant to allow us to recruit our Nature Targets Advocacy Officer (alongside funding also allocated for equivalent posts in other Environment Links across the UK). We were also extremely grateful for the emergency funds offered by the Foundation to help our charity (and others) get through a difficult and uncertain time due to the Covid pandemic.

We received the first instalment of a Welsh Government grant, administered by the National Lottery Heritage Fund, for a project on building capacity, collaboration and diversity in the eNGO sector.

The Waterloo Foundation kindly donated another grant towards WEL's work on Brexit which has been extremely welcome and useful.

WCVA continued to provide funding through the Partnership Capacity Building Fund in order to assist WEL's participation in the Third Sector Partnership Council.

Carrying on a long-standing arrangement, the Trustees are grateful to WWF Cymru for grant funding received again this financial year.

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Report of the Trustees for the year ended 31 March 2021

WWF UK continues to support all the UK Links in providing funds to further joint working activities.

We are also grateful to Woodland Trust for providing a grant towards supporting a WEL Policy Officer to work on environmental governance issues and Land Management Policy and Advocacy.

A vital part of WEL's core funding each year comes from the WEL members themselves, in the form of their subscription fees.

Reserves and risk policy

Reserve guidelines describe how much capital is required to enable the charity to continue operating under extraordinary circumstances for 6 months, 3 months and 1 month. As employee commitments (pension and redundancy rights), and assets change, the operating reserves statements are amended.

Going into financial year April 2021 - 2022, the reserve requirements are as follows. To operate for:

These figures are used by the Trustees to assess any potential risk arising to the charity over time. If funds were to fall below the 6 months operations figure, the Trustees would assess whether there would be a need to take additional steps to curtail expenditure and obtain income, or whether it could be reasonably assumed that anticipated income would address any potential short-term cash flow issues.

The total funds carried forward at 31 March 2021 are £281,348. As explained above, one third of this amount is already allocated towards expenditure in the following year while £190,532 can be considered free reserves on which we can draw on as needed going forward. The Trustees consider this to be a reasonable and welcome figure considering the continued uncertainty hanging over future grant funding levels and the need to respond to increasing demand on WEL's very modestly-sized staff team.

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Report of the Trustees for the year ended 31 March 2021

WEL does not receive any government funding at present and has previously experienced a fluctuation in funding which required the organisation to reduce operations quickly by over 50%. In light of that and following a helpful conversation with our accountants at the January meeting of Management Committee, it was agreed to revise the reserves policy for WEL, which will be signed off in later 2021.

Future developments and risk assessment

A WEL Risk Register is maintained, monitored and updated regularly during the year.

Funding availability and capacity remains a concern throughout the sector, with sources of core funding increasingly rare. Core funding for the sector is vital, both to allow us to retain members, and for us to retain long-term capacity and key policy staff at a level appropriate to increasing demand. WEL will continue with plans to increase its membership base and identify new sources of funding.

Trustees are aware of the difficulties some of our members are still facing whilst continuing to work within the network. In addition to funding concerns, working on issues related to Brexit has continued to stretch all our capacity to the maximum while the Covid pandemic has forced us all to face a number of changes and challenges, including a further decline in income across the sector.

Despite the difficulties of recent times future opportunities for development are being pursued. We have survived challenging times through mutual support, sharing resources and being adaptive and innovative. We managed to retain all of our existing members and have even grown in numbers! The strength of our network and the value placed on it has been clearly evident.

Approved by order of the board of trustees on 10[th] November 2021 and signed on its behalf by:

Roger Thomas (Chair)

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Report of the Trustees for the year ended 31 March 2021

Annex 1

WEL members were represented on the following stakeholder groups as at 31st March 2021:

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Independent Examiner’s Report to the Trustees of Wales Environment Link / Cyswllt Amgylcheddd Cymru

I report to the charity trustees on my examination of the accounts of Wales Environment Link / Cyswllt Amgylchedd Cymru (the Trust) for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Henry Lloyd Davies Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

Date: 10[th] November 2021

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Statement of Financial Activities for the year ended 31 March 11 Activities for the year ended 31 March 11 Activities for the year ended 31 March 11 Activities for the year ended 31 March 11 Activities for the year ended 31 March 11
2021
2020
Unrestricted Restricted Total
Total
funds funds
funds
funds
Notes
£		 £ £ £
Income and Endowments from
Donations and legacies 2 2,332 4,500 6,832 1,879
Charitable activities 4
Charitable activities 191,849 50,000 241,849 154,172
Investment income 3 817 - 817 852
Total 194,998 54,500 249,498 156,903
Expenditure on
Raising funds 3,566 - 3,566 2,890
Charitable activities 5
Charitable activities 179,187 18,561 197,748 158,127
Total 182,753 18,561 201,314 161,017
Net Income/(Expenditure) 12,245 35,939 48,184 (4,114)
Reconciliation of Funds
Total funds brought forward 233,164 - 233,164 237,278
Total Funds Carried Forward 245,409 35,939 281,348 233,164

The notes form part of these financial statements

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Balance sheet 31 March 2021

Unrestricted
funds
Notes
£
Fixed Assets
Tangible assets
9
-
Current Assets
Debtors
10
124
Cash at bank and in hand
248,914
249,038
Creditors
Amounts falling due within one
year
11
(3,629)
Net Current Assets
245,409
Total Assets Less Current
Liabilities
245,409
Net assets
245,409
Funds
12
Unrestricted funds
Restricted funds
Total Funds		 2021
2020
Restricted Total
Total
funds funds
funds
£
£
£
-
-
706
-
124
175
35,939
284,853
234,518
35,939
284,977
234,693
-
(3,629)
(2,235)
35,939
281,348
232,458
35,939
281,348
233,164
35,939
281,348
233,164
245,409
233,164
35,939
-
281,348
233,164

The financial statements were approved by the Board of Trustees and authorised for issue on 10[th] November 2021 and were signed on its behalf by:

J M Anderson (Treasurer) - Trustee

The notes form part of these financial statements

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Notes to the Financial Statements for the year ended 31 March 2021

1. Accounting Policies

Basis of preparation and assessment of going concern

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgments about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results in the future may differ from these estimates.

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Notes to the Financial Statements for the year ended 31 March 2021

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in any future periods affected.

Estimation Uncertainty

The charity makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. Management consider there to be no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Income

All incoming resources are included on the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Subscription income is recognised when paid. When a payment is made for an extended period it is credited evenly over the period to the SOFA.

Donations and similar incoming resources represent monies received by the charity from charitable donations and gifts. These are recognised in the Statement of Financial Activities upon receipt.

Grant income is accounted for on an accruals basis and is shown in the financial statements when the Charity earns the unconditional right to the funds. Grants received for a specific purpose are treated as restricted funds. Revenue grants are credited directly to the Statement of Financial Activities and Capital grants are released over the life of the asset in line with the depreciation policy.

Interest Receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Notes to the Financial Statements for the year ended 31 March 2021

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.

The cost of generating funds comprises those costs associated with attracting grant income. Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities, both costs directly attributable and indirect support costs. Governance costs include those costs associated with meeting constitutional and statutory requirements of the Charity.

All costs allocated between expenditure categories are on a basis designed to reflect their resource usage. For some costs this means direct allocation to activities, other costs are apportioned, e.g. by staff time spent on the activity, or another equitable usage measure.

Joint delivery costs are recognised in the period which they are awarded to the extent that they have been expended in accordance with the funding terms and conditions.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charities programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Notes to the Financial Statements for the year ended 31 March 2021

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 - 25% on cost Computer equipment - 25% on cost

Tangible fixed assets are included at cost less depreciation and impairment. Indication of impairment is reviewed annually and an impairment review is undertaken where there is an indication of impairment.

Taxation

The charity is exempt from corporation tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Fund accounting

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 charity operates a defined benefit pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. There is no past service deficit liability at the year end.

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Notes to the Financial Statements for the year ended 31 March 2021

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments held within a deposit or similar account.

Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts due.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Notes to the Financial Statements for the year ended 31 March 2021

2. Donations and Legacies Donations and Legacies
2021 2020
£ £
Donations 5,272 1,879
Grants 1,560 -
6,832 1,879
Grants received, included in the above, are as follows:
2021 2020
£ £
Other grants 1,560 -
During the year the above Job Retention Scheme government support was
received during the ongoing pandemic. There are no unfulfilled conditions
attached to these grants received.
3. Investment Income
2021 2020
£ £
Bank Interest Receivable 817 852
4. Income from Charitable Activities
2021 2020
Activity £ £
Partnership Capacity
Building Fund (PCBF)
Charitable activities		 3,501 3,501
Subscriptions - Full
and Associate Charitable activities 43,348 40,521
Grants Charitable activities 195,000 110,150
241,849 154,172

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Notes to the Financial Statements for the year ended 31 March 2021

Grants received, included in the above, are as follows: Grants received, included in the above, are as follows: 2021 2020
£ £
Portion of WWF grant to Environment Links UK - 5,150
John Ellerman Foundation 50,000 50,000
Esmée Fairbairn Foundation 45,000 30,000
Woodland Trust 10,000 10,000
Waterloo Foundation 20,000 15,000
WWF Cymru 5,000 -
Esmée Fairbairn Foundation grant towards CBD Work 15,000 -
Welsh Government grant, administered by National
Lottery Heritage Fund 50,000 -
195,000 110,150
5.
Charitable Activities Costs
Direct Support
Costs costs Totals
£ £ £
Charitable activities 179,564 18,184 197,748

6. 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: None , 2020: £493) consists of travel and subsistence costs.

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Notes to the Financial Statements for the year ended 31 March 2021

7.
Comparatives for the Statement of Financial Activities
Unrestricted
funds
£
Income and Endowments from
Donations and legacies
1,879
Charitable activities
Charitable activities
154,172
Investment income
852
Total
156,903
Expenditure on
Raising funds
2,890
Charitable activities
Charitable activities
158,127
Total
161,017
Net Income/(Expenditure)
(4,114)
Reconciliation of Funds
Total funds brought forward
237,278
Total Funds Carried Forward
233,164		 Restricted Total
funds
funds
£
£
-
1,879
-
154,172
-
852
-
156,903
-
2,890
-
158,127
-
161,017
-
(4,114)
-
237,278
-
233,164

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Notes to the Financial Statements for the year ended 31 March 2021

8. Benefits In Kind

The value of services donated by members in the pursuit of co-operative activities during the year and not included in the Statement of Financial Activities is as follows:

Time and Travel contributed to working groups and
meetings
Time and Travel contributed to the management of
the charity		 2021
£
131,044
10,350
141,394		 2020
£
102,888
21,506
124,394

The value of members' staff and volunteer time contributed to the network in 2020-2021 has been calculated using NRW guideline figures.

9. Tangible Fixed Assets

Tangible Fixed Assets
Fixtures
and
 Computer
fittings equipment
Totals
£ £ £
Cost
At 1 April 2020 and 31 March 2021 10,305 2,839 13,144
Depreciation
At 1 April 2020 10,305 2,133 12,438
Charge for year - 706 706
At 31 March 2021 10,305 2,839 13,144
Net Book Value
At 31 March 2021 - - -
At 31 March 2020 - 706 706

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Notes to the Financial Statements for the year ended 31 March 2021

10. Debtors: Amounts falling due within one year Debtors: Amounts falling due within one year
2021 2020
£ £
Prepayments and accrued income 124 175
11. Creditors: Amounts falling due within one year
2021 2020
£ £
Accruals and deferred income 3,629 2,235
12. Movement in Funds
Net
movement
At
At 1.4.20 in funds 31.3.21
£ £ £
Unrestricted funds
General fund 232,226 12,245 244,471
Subscription income relating
to next year 938 - 938
233,164 12,245 245,409
Restricted funds
National Lottery Heritage Fund - 35,939 35,939
Total Funds 233,164 48,184 281,348

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Notes to the Financial Statements for the year ended 31 March 2021

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

Incoming Resources Movement Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 194,979 (182,734) 12,245
Donation via Charities Aid Foundation 19 (19) -
194,998 (182,753) 12,245
Restricted funds
National Lottery Heritage Fund 50,000 (14,061) 35,939
Dwr Cymru contribution
towards costs for WEL
representative on Customer 4,500 (4,500) -
Challenge Group
54,500 (18,561) 35,939
Total Funds 249,498 (201,314) 48,184
Comparatives for movement in funds
Net
movement
At
At 1.4.19
in funds		 31.3.20
£ £ £
Unrestricted funds
General fund 236,340 (4,114) 232,226
Subscription income relating
to next year 938 - 938
237,278 (4,114) 233,164
Total Funds 237,278 (4,114) 233,164

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Notes to the Financial Statements for the year ended 31 March 2021

Comparative net movement in funds, included in the above are as follows: Comparative net movement in funds, included in the above are as follows: Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£
£		 £
Unrestricted funds
General fund 156,903
(161,017)		 (4,114)
Total Funds 156,903
(161,017)		 (4,114)
A current year 12 months and prior year 12 months combined position is as
follows:
Net
movement
At
At 1.4.19 in funds 31.3.21
£ £ £
Unrestricted funds
General fund 236,340 8,131 244,471
Subscription income relating
to next year 938 - 938
237,278 8,131 245,409
Restricted funds
National Lottery Heritage Fund - 35,939 35,939
Total Funds 237,278 44,070 281,348

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Notes to the Financial Statements for the year ended 31 March 2021

12. Movement in Funds - continued

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 351,882 (343,751) 8,131
Donation via Charities Aid Foundation 19 (19) -
351,901 (343,770) 8,131
Restricted funds
National Lottery Heritage Fund 50,000 (14,061) 35,939
Dwr Cymru contribution
towards costs for WEL
representative on Customer 4,500 (4,500) -
Challenge Group
54,500 (18,561) 35,939
Total Funds 406,401 (362,331) 44,070

13. Related Party Disclosures

There were no related party transactions for the year ended 31 March 2021 other than those disclosed in note 5, 6 and 8 of the financial statements.

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Detailed Statement of Financial Activities for the year ended 31 March 2021

2021 2020
£ £
Income and Endowments
Donations and legacies
Donations 5,272 1,879
Grants 1,560 -
6,832 1,879
Investment income
Bank Interest Receivable 817 852
Charitable activities
Partnership Capacity Building Fund (PCBF) 3,501 3,501
Subscriptions - Full and Associate 43,348 40,521
Grants 195,000 110,150
241,849 154,172
Total incoming resources 249,498 156,903
Expenditure
Raising donations and legacies
Wages 3,150 2,553
Social security 416 337
3,566 2,890
Charitable activities
Wages 121,864 95,929
Social security 13,122 9,966
Pensions 10,849 8,893
Working Groups 8,390 13,668
Management Committee Expenses - 494
Staff travel and subsistence - 524

This page does not form part of the statutory financial statements

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Cyswllt Amgylchedd Cymru / Wales Environment Link

Detailed Statement of Financial Activities for the year ended 31 March 2021

IT Costs 7,276 5,794
Translation and Publications 1,427 1,713
Meetings and AGM 150 773
External Liaison 4,500 152
Links Liaison - 89
NLHF Project 11,280 -
Computer equipment 706 711
179,564 138,706
Support costs
2021 2020
£ £
Support costs
Management
Wages 10,941 10,941
Office costs 282 198
Rent 2,503 2,750
Staff training and recruitment 696 2,298
14,422 16,187
Governance costs
Insurance 551 351
Accountancy 3,211 2,883
3,762 3,234
Total resources expended 201,314 161,017
Net income/(expenditure) 48,184 (4,114)

This page does not form part of the statutory financial statements

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