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2020-06-30-accounts

Page
Report ofthe Trustees 1 to 9
Report ofthe independent
Auditors		 10 to 11
Statement ofFinancial Activities 12
Statement ofFinancial Position 13 to 14
Statement ofCash Flow and notes 15
Notes to the Financial Statements 16 to 34
Detaiied Statement of Financial Activities 35 to 37

(Limited by Guarantee) (Limited by Guarantee)
Consolidated tatement of F'nunc' ctivities
or e Year Ended u
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2020 2020 2020 2019
Notes 8
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 7,528 158,207 165,735 182,942
Charitable
activities
Charitable
Activities		 31,970 6,052 38,022 35335
Other trading activities 11
Trading income 14 770,742 770,742 832,586
Other income ~4948 ~2014 ~6962 6,472
Total 815,188 166473 981,461 1,057,335
EXPENDITURE ON
Raising funds 16,484 1,538 18,022 17,196
Charitable
activities
Charitable
Activities		 91,495 114,11$ 205,613 156,581
Governance
costs		 15,083 15,0$3 13,066
Grants 202,506 202,506 360,072
Other trading activities
Trading expenses 738,637 738,637 954,864
Total 861,699 318,162 1,179,861 1,501,779
NET INCOME/(EXPENDITURE) (46,511) (151,889) (198,400) (444,444)
Traasfers
between
funds		 19 484 ~484)
Net movement
in funds		 (46,027) (152373) (198,400) (444,444)
RECONCILIATION OF FUNDS
Total funds brought forward 1,170,998 629,422 1,800,420 2,244,864
TOTAL FUNDS CARRIED FORWARD 1,124,971 477,049 1,602,020 1,800,420

'
Co I erne Finan P ition
~303 2020
Unrestricted Restricted Total Total
funds funds funds funds
2020 2020 2020 2019
Notes
FIXEDASSETS
Intangible assets 12 3,000 3,000 6,000
Tangible assets 13 71,001 216 71,217 87,524
74,001 216 74,217 93,524
CURRENT ASSETS
Stocks 15 752,869 752,869 749,153
Debtors 16 61467 61,567 533I I
Cash at bank 365,177 476,833 842,010 1,025,443
1,179,613 476,833 1,656,446 1,827,907
CREDITORS
Amounts falling due within one year 17 (120,855) (120,855) (105340)
NET CURRENT ASSETS 1,058,758 ~476 833 1,535,591 ~1,72
667
TOTAL ASSETSLESSCURRENT
LIABILITIES 1,132,759 477,049 1,609,808 1,816,191
CREDITORS
Amounts falling due after more than one year 17 (7,788) (7,788) (15,771)
NET ASSETS 1,124,971 477,049 1,602,020 1,800,420
FUNDS 18
Unrestricted
funds		 1,124,971 1,170,998
Restricted funds 477,049 629,422
TOTAL FUNDS 1,602,020 1,800,420

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2020 2020 2020 2019
Notes f f
FIXEDASSETS
Intangible
assets		 12 3,000 3,000 6,000
Tangible assets 13 899 216 1,115 1310
Investments 14 350,000 350,000 350,000
353,899 216 354,115 357310
CURRENT ASSETS
Stocks 15 250 250 250
Debtors 16 1,108,080 1,108,080 1,154,360
Cash at bank 238,028 476,833 714,861 883,378
1,346,358 476,833 1,823,191 2,037,988
CREDITORS
Amounts
falling due within one year		 17 (19,916) (19,916) (19,404)
NET CURRENT ASSETS 1,326,442 476 833 1803375 ~2018,584
TOTAL ASSETS LESSCURRENT
LIABILITIES 1,680,341 477,049 2,157,390 2,375,894
NET ASSETS 1,680~1 477,049 2,157390 2,375,894
FUNDS 19
Unrestricted
funds		 1,680,341 1,746,472
Restricted funds 477,049 629,422
TOTAL FUNDS ~2157390 ~275 894
AND H TAGE LIMITED TAGE LIMITED TAGE LIMITED
ow t
30June 2020
30.6.20 30.6.19
Notes E
Cash fiows from operating activities
Cash generated
from operations
Interest element ofhire purchase		 payments (129,200) (66,598)
~245)
Net cash used in operating activities (129300) (66,843)
Cash llows from investing activities
Purchase offixed asset (2,999) (44,562)
Sale offixed asset 7,000
Interest received 778 9,211
Net cash provided
by/(used		 in) investing activities ~2,221) ~28351)
Cash fiows from financial activities
Repayment ofloans 52,012
Chaage in cash and cash equivalents ia the
reporting
period		 (183,433) (95,194)
Cash sad cash equivalents at the beginaing 1,025,443 1,120,637
oftbe reporting
period
Cash aad cash equivalents st the end of the
reporting
period		 $42,010 1,025,443
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING
ACTI
V ITIES
30.6.20 30.6.19
f f
Net expenditure for tbe reporting period (as per the Statement of
Financial
Activities)		 (198,400) (444,445)
Adjustments
for:
Depreciation
charges		 143,060
Profit on disposal offixed assets (4300)
Finance cost 245
Tax provision 148
Interest from investments (778) (9311)
Decrease/(increase) in stocks (3,716) 173,455
Decreast/(increase) in debtors 35,774 35,322
Increase /(decrease ) in creditors 15,466 39,176
Net cash used in operations ~129,200) ~66498)
ANALYSIS OFCHANGES IN i%ETFUNDS
At 1.7.19 Cash flow At 30.620
f 8 f
Net cash
Cash at bank 1,025,443 ~183433) 842,010
1,025,443 (183,433) 842,010
Total

DONATIONS
AND LEGAC		 IES
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2020 2020 2020 2019
Donations 6,214 158,207 164,421 179,870
Gifi aid 1,314 1,314 3,072
~7528 158307 ~165 735 182,942

INCOME FROM CHARITAB LE ACTIV ITIES
2020 2019
Activity 6
Membership Charitable activities 20432 19,988
Woodland to Workshop courses Charitable activities 10,770 6375
Savings interest Charitable activities 7020 ~872

Raising do aati ons
and legacies
30.620 30.6.19
Unrestricted Restricted Total Total
funds funds funds funds
6 6 6
Journal costs 5,944 5,944 6421
Other trading activities
30.620 30.6.19
Unrestricted Restricted Total Total
funds funds funds funds
f f f f
Staffcosts 6,131 6,131 5,154
Travelling 1,409 1,538 2,947 2,521
Depreciation ~3000 ~3000 3,000
10440 1,538 12,078 10,675
Aggregate amounts 16,484 1,538 18,022 17,196
CHARITABLE ACI'IVITIES COSTS
Grant
Direct funding of Support
Costs ac bv1tlcs costs
(note 22) (note 6) (note 7) Totals
8 8
Charitable Activities 167,435 38,178 205,613
Governance costs 15,083 15,083
Grants 202406 202,506
167,435 202,506 53,261 ~423 202

GRANTS PAYABLE
30.6.20 30.6.19
202,506 360,072
The total grants paid to institutions during the year was as follows:
30.620 30.6.19
f
Aberystwyth
University		 24,999 60,000
Bangor University 68,402 94,262
Harper Adams University 30,000
Rothamsted
Research		 40,000 100,000
Swansea University 5,500
University ofWest ofEngland,
Bristol		 65,667 51,499
Other research 3,438 16,545
Non research costs 2,266
202,506 360,072
SUPPORT COSTS
Information
Management
f		 Finance
f		 technology
Charitable
Activities		 33,269 233 2,053
Governance
costs
33,269 2,053
Govcrnancc
Other costs Totals
f,
Charitable
Activities		 2,623 37 38,215
Governance
costs		 15,046 ~15 046
2,623 15,083 53361
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated afier charging/(crediting):
2020f 2019
Auditors'
remuneration		 5,800 5,800
Accountancy
fees		 8,100 8,001
Depreciation ofintangible fixed assets 3,000 122,997
Depreciation oftangible fixed assets 19,305 20,062
Profit on disposal oftangible
fixed		 assets ~4200

10. STAFFCOKIE
2020 2019
Wages and salaries 130,267 81323
Social security costs 12,104 7,419
Other pension costs 2,192 5,479
144,563 94,221
The average monthly number ofemployees during the year was as follows:
2020 2019
Number ofstaff 5 3
No employees
received emoluments		 in excess off60,000.
11. COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
Funds Funds Funds
2019 2019 2019
8
INCOME AND ENDOWMENTS FROM
Donations and legacies 5,185 177,757 182,942
Charitable activities
Charitable Activities 28,290 7,045 35,335
Other trading activities
Trading Income 832,586 832,586
Other income 6,472 6,472
Total

Unrestricted Restricted Total
Funds Funds Funds
2019 2019 2019
8 f
EXPENDITURE ON
Raising funds 17,196 17,196
Charitable
activities
Charitable
Activities		 99408 57,073 156,581
Governance
costs		 13,066 13,066
Grants 360,072 360,072
Other tradiag activities
Trading Expenses 954,864 954,864
Total 1,084,634 417,145 1,501,779
NET INCOME/(EXPENDITURE) (212,101) (232,343) (444,444)
Transfers
between funds		 7,725 ~7,725)
Net movement
ia funds		 (204376) (240,068) (444,444)
RECONCILIATION OF FUNDS
Total funds brought forward 1375,374 869,490 2,244,864
TOTAL FUNDS CARRIED FORWARD 1,170,998 629,422 1,800,420

Particulars Goodwill Website Total
8
Cost:
At I July 2019 18,933 218,927
Additions
Disposal
At 30June 2020		 ~944 1898t
Amortisation
At I July 2019 199,994 12,933 212,927
Amortisation
for year		 3,000 3,000
At 30June 2020 ~1994 ~I
Net Book Value:
At 30June 2020
At 30June 2019
12. INTANGIBLE FIXEDASSETS - Charity
Website
COST
At I July 2019and 30June 2020 18,933
AMORTISATION
At I July 2019 12,933
Charge for year 3,000
At 30June 2020 15,933
NET BOOK VALUE
At 30June 2020 3,000
At 30June 2019 6,000

Plant gr Small Small
machinery Plaat dh Fixture dr OAice Total
Particulars machinery fittings equipment
8 8
Cost:
At I July 2019 117,482 5,774 2300 10,950 136806
Additions 1,945 1,054 2,999
Disposal
At 30June 2020 ~II9427 ~774 ~12 139305
Depreciation
At I July 2019 34,882 3,338 1,122 9,640 48,982
Depreciation
charge for the year		 17,914 609 236 547 19306
At 30June 2020 ~2796 3~47 ~158 ~IO 187 ~68
Net BookValue:
At 30June 2020
At 30June 2019
13. TANGIBLE FIXEDASSETS - Charity
Computer
equipment
COST
At I July 2019and 30June 2020 7,641
DEPRECIATION
At I July 2019 6,331
Charge for year 195
At 30Junc 2020 6,526
NET BOOK VALUE
At 30June 2020 I 115
At 30Junc 2019

Class ofshare: holding
Ordinary 100
remaining
balance offduring the pr		 ior year.
Profit aad loss statement 2020f 2019
Turnover 748,708 829,831
Other income
Interest receivable		 21356
~78		 2,516
770,742 832,586
Cost ofsales (555,474) (645449)
Distribution
costs		 (47,594) (41,906)
Administrative
costs		 (147,177) (267,164)
Interest payable (245) (245)
Profit/(Loss)
for the year
Aggregate ofthe assets, liabilities and funds were:
2020 2019
f
Assets 1,009,816 1,026,623
Short tarn liabilities (112,939) (146,327)
Long tarn
Iiabilities		 (1,102347) (1,105,770)

GROUP
2020 2019
Stocks
CHARITY
2020 2019
Stocks 2Z 2Z
16. DEBTORS
GROUP
2020 2019
Amounts
falling due within one year.
Trade debtors 52,170 48,663
Other debtors 2350
Prepayments 2,398
CHARITY
2020f 2019
Amounts
falling due within one year:
Amounts
owed by group undertakings
Other debtors		 12,000 60,490
2~0
Prepayments 1,621 1,620
2020f 2019
Amounts
falling due aRer more than one year:
Amounts
owed by group undertakings
Aggregate
amounts

OUP
2020f 2019
f
Hire purchase contract 8~8 8,228
Trade creditors 58,633 32,490
Social security and other taxes 30,179 28,174
Other creditors 471 3,086
Accrued expenses Rue
2020 2019
8 f
Trade creditors 751 751
Social security and other taxes 1,986 1,643
Pension payable 471
Accrued expenses 16708 17010
322Ui 32kB

2020 2019
Hire purchase contract LXQ 12221

MOVEMENT IN FUNDS - Gr oup
Net Transfers
movement between At
At 1.7.19 in funds funds 30.620
8
Uarestricted
feeds
General fund
W2W Courses		 1,169,798
1300		 (46,364)
~147)		 1,537
~1,053)		 1,124,971
1,170,998 (46,511) 484 1,124,971
Restricted faads
Acute Oak Decline 546,634 (186304) 360,339
Action Oak 79,533 21,690 101,230
Tree Planting 2,600 2,600
Educational
bursaries		 3000 3,000
Wild Service Tree Project
W2W Courses		 655 9,725 ~500) 9,725
155
Page 28
629,422		 ~151,889) ~484) 477,049
TOTAL FUNDS I 800420 ~198400) 1,602,020
MOVEMENT IN FUNDS - Group
Net movement
in funds, included		 in the above are as follows:
Incoming Resources Movement
resources expended in funds
6
Unrestricted
funds
General
fund
W2W Courses		 44,475
11,970		 (90,839)
~12 117)		 (46,364)
~147)
56,445 (102,956) (46,511)
Restricted
funds
Acute Oak Decline 74,865 (261,169) (186,304)
Action Oak 68,919 (47329) 21,690
Educational
bursaies
Wild Service Tree Project		 3,000
19,490		 ~9,765) 3,000
9,725
166,274 F18,163) ~(151,889
TOTAL FUNDS 222,719 ~421,119) ~198,400)

Net Transfers
movement between At
At 1.7.1$ in funds funds 30.6.19
6 6
Unrestricted fuads
General
fund		 1373,124 (204,561) 1,235 1,169,798
Development
W2W Courses		 Fund 2350 (8,748)
1408		 $,748
~2~8)		 1,200
1375374 (212,101) 7,725 1,170,998
Restricted
funds
Acute Oak Decline 846,233 (291,683) (7,916) 546,634
Action Oak 20,657 58,876 79433
Wild service Trees (191) 191
Tree Planting 2,600 2,600
W2W Courses 655 655
869,490 ~232343) ~7,725) 629,422
TOTAL FUNDS 2,244,864 1,800,420
Comparative
net movement		 in funds, included in the above are as follows:
Incoming Resources Movement
resources
8		 expended
f		 in funds
Uarestricted funds
General
fund		 864,231 (1,068,792) (204,561)
Development
W2W Courses		 Fund 1,927
~6375		 (10,675)
~5,167)		 (8,748)
~108
872,533 (1,084,634) (212,101)
Restricted
funds
Acute Oak Decline 79,155 (370,838) (291,683)
Action Oak (35,946) 58,876
BFSA Conference 9,670 (9,670)
Wild Services
W2W Courses		 Trees 1,155 (191)
~500)		 (191)
655
~184802 L417,145) ~232 43)
TOTAL FUNDS 1,057335 ~1401,779) ~444,444)

Net Transfers
movement between At
At 1.7.18 in funds funds 30.6.20
6
Unrestricted funds
General fund 1,373,124 (250,925) 2,772 1,124,971
Development
Fund
W2W Courses		 2350 (8,748)
1,061		 8,748
~3,3I I)
1,375,374 (258,612) 8409 1,124,971
Restricted
funds
Acute Oak Decline 846@33 (477,987) (7,907) 360,339
Action Oak 20,657 80,566 7 101,230
Tree Planting 2,600 2,600
Educational bursaries 3000 3,000
Wild Service Tree Project
W2W Courses		 9,534
655		 191
~500)		 9,725
155
869,490 ~384+32) ~SJI8 477 D49
TOTAL FUNDS ~2,244 864 ~642 844) 1,602,020
A current year 12 months
and prior year 12 mo
follows:		 nths
combined
net movement
in f		 unds,
included
in		 the above are
Incoming Resources Movement
resources expended in funds
Uarestrlcted
funds
General fund 908,706 (1,159,631) (250,925)
Development
Fund		 1,927 (10,675) (8,748)
W2W Courses ~18345 ~17284) 1,061
928,978 (1,187,590) (258,612)
Restricted fands
Acute Oak Decline 154,020 (632,007) (477,987)
Action Oak 163,741 (83,175) 80,566
BFSA Conference 9,670 (9,670)
Educational
bursaries		 3,000 3,000
Wild Service Tree Project
W2W Courses		 19,490
1,155		 (9,956)
~500)		 9,534
655
351,076 ~735308) (384~2)
TOTAL FUNDS 1,280,054 ~1,922,898) ~642,844)

MOVEMENT IN FUNDS - Charity
Net Transfers
movement between At
At 1.7.19 in funds f'ends 30.620
f f f f
Uarestricted
funds
General
fund		 245~3 (66,468) 45,077 223,882
Development
Fund
W2W Courses		 1,499,999
1,200		 ~147) (43,540)
~1,053)		 1,456,459
1,746,472 (66,615) 484 1,680341
Restricted
funds
Acute Oak Decline 546,634 (186304) 360,339
Action Oak 79,533 21,690 101,230
Tree Planting 2,600 2,600
Educational
bursaries		 3000 3,000
Wild Service Tree Project
W2W Courses		 655 9,725 ~500) 9,725
155
629,422 ~151,889) (484) 477,049
TOTAL FUNDS 2,375,894 ~218,504) 2,157390

Incoming Resources Movement
resources
f		 expended in funds
Unrestricted
funds
General
fund
W2W Courses		 44,475
11,970		 (110,943)
~12,117)		 (66,468)
~147)
56,445 (123,060) (66,615)
Restricted
funds
Acute Oak Decline 74,865 (261,169) (186304)
Action Oak 68,919 (47,229) 21,690
Educational
bursaries		 3000 3000
Wild Service Tree Project 19,490 ~9765) 9,725
166474 (318,163) (~151 889)
TOTAL FUNDS 222,719 ~441,223) ~218 04)

'
Detailed S Fin I
f cYear Ended I 2 0
30.6.20 30.6.19
Unrestricted Restricted Total Total
funds funds funds funds
21 INCOME AND ENDOWMENTS (Detailed)
Donations
and		 legacies
Donations 6,214 158,207 164,421 179,870
GIII aid 1,314 1,314 3,072
7,528 158307 165,735 182,942
Charitable
activities
Membership 20,232 20,232 19,988
Woodland to Workshop courses 10,770 10,770 6,375
Savings interest 968 6,052 7,020 8,972
31,970 6,052 38,022 35335
Other trading income
Trading income 770,742 770,742 ~83 586
770,742 770,742 832486
Other income
Employment
allowance
Journal
contributions		 2,124
~824		 2,014 4,138
2,824		 3,468
3,004
4,948 2,014 6,962 6,472
Total incoming resources
22 EXPENDITURE (Detailed)
Raising donations and legacies
Journal costs 5,944 6,521
Other tradiag activities
Wages 5,573 5,573 4,306
Social security 530 530 448
Pensions 28 28 400
Travelling 1,409 1,538 2,947 2,521
Goodwill 3,000 3,000 3,000
10,540 1,538 12,078 10,675
Charitable
activities
Wages 33,573 74,525 108,098 71,007
Social security 3,558 6,801 10,359 6,496
Pensions 28 1,912 1,940 4,679
Carried forward 37,159 83338 120,397 82,182

30.620 30.6.19
Unrestricted Restricted Total Total
funds funds funds funds
Charitable activities
Brought forward 37,159 83,238 120397 82,182
Postage and stationery 1,801 167 1,968 3,264
Sundries 1,316 119 1,435 365
Action Oak 10,595 10,595 13,644
Woodland
to		 workshop course 9,846 9,846 5,667
Marketing
dt		 Fundraising 2,031 10 2,041 2,928
Presentations and awards 178 291 469 1,086
Field Weekend 1,057 1,057 2,708
Other training courses 2,035 2,035 3,087
Wild Service Trees 9,765 9,765 401
Travelling 289 383 672 642
Other Project 7156 7,156
55,711 111,724 167,435 115,974
Grants
Grants to institutions 202 506 202406 360,072
202,506 202406 360,072
Support costs
Management
Wages 16,596 16,596 6,011
Social security 1,215 1,215 475
Pensions 224 224 400
Insurance 14,320 14,320 16,815
Telephone 294 351 645 851
Sundries 3 70 73 83
Computer equipment 158 38 196 231
32,810 459 33369 24,866
Finaace
Bank charges 173 233 302
Information technology
Information technology 711 1342 2,053 3,718
Other
Travelling 1,595 533 2,128 1,926
Secretarial assistance 495 495 9,795
2,090 533 2,623 11,721

r
ear
30 une 20		 20
30.620 30.6.19
Unrestricted Restricted Total Total
funds funds funds funds
8
Governance costs
Auditors'
remuneration		 5,800 5,800 5,800
Sundries 2,419 2,419 842
Accountancy and legal fees 6,864 6,864 6,424
15,083 15,083 13,066
Other trading expenses
Trading expenses 738,637 738,637 954,864
7~38637 738,637 954,864
Total resources expended ~6 ~2 Il7ll ~t
Net (expenditure)/income ~t ~9 ~98