2021-06-30-accounts - Woodland Heritage Limited

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			Page
Report ofthe Trustees		I	to	10
Report ofthc Independent. Audttors		11	to	13
Statement ofFinancial	Activities		14
Statement ofFinancial	Position
Statement ofCash Flows			17
Notes to the Statement	ofCash Flows		18
Notes to the Financial	Statements	19	to	38
Detailed Statement of	Financial Activtties	39	to	41

			Consolidated	Statement ofFinancial	Statement ofFinancial	Activities
			for the	Year Ended 30June 2021
							30.6.21	30.6.20
					Unrestricted	Restricted	Total	Total
					funds	Iuiids	fulids	funds
			Notes
INCOME	AND ENDOWMENTS		I'ROM
Donations	and legacies				34,896	81,349	116,245	165,735
Charitable	activities
Charitable	Activities				20,723	1,880	22,603	38,022
Other trading activities					1,101,014		1,101,014	770,742
Other income					9,206	812	10,018	6,962
Total					1,165,839	84,041	1,249,880	981,461
EXPENDITURE ON
Raising funds				5	14,905		14,905	18,022
Charitable	activities
Charitable	Activities				89,358	76,579	165,937	205,613
Governance	costs				8,041		8,041	15,083
Grants						90,439	90,439	202,506
Other					945,224		945,224	738,637
Total					1,057,528	167,018	1,224,546	1,179,861
NET INCOME/(EXPENDITURE)					108,311	(82,977)	25,334	(198,400)
Transfers	bettveen funds			21	3,454	(3,454)
Net niovement in funds					111,765	(86,431)	25,334	(198,400)
RECONCILIATION		OF FUNDS
Total funds brought		forsvard			1,124,971	477,049	1,602,020	1,800,420
TOTAL FUNDS CARRIED FORWARD					1,236,736	390,618	1,627,354	1,602,020

Consolid	ated State 30	ment ofFinancial June 2021	Position
					30.6.21	30.6.20
		Unrestricted	Restricted		Total	Total
		fullrls	funds		fullrls	funds
	Notes		f.			6
IrIXED ASSETS
Intangible assets	13					3,000
Tangible assets	14	120,955		178	121,133	71,217
Investments	15	1,000			1,000
		121,955		178	122,133	74,217
CURRENT ASSETS
Stocks	16	740,175			740,175	752,869
Debtors	17	176,561	10,524		187,085	61,567
Cash at bank and in hand		370,907	383,801		754,708	842,010
		1,287,643	394,325		1,681,968	1,656,446
CREDITORS
Amounts falling due within one year	18	(172,862)	(3,885)		(176,747)	(120,856)
NET CURRENT ASSETS		1,114,781	390,440		1,505,221	1,535,590
TOTAL ASSETSLESSCURRENT
LIABILITIES		1,236,736	390,618		1,627,354	1,609,807
CREDITORS
Amounts falling due atter more than one year	19					(7,787)
NET ASSETS		1,236,736	390,618		1,627,354	1,602,020
FUNDS	21
Unrestricted funds					1,236,736	1,124,971
Restricted funds					390,618	477,049
TOTAL FUNDS					1,627,354	1,602,020

		Statement	ofFinancial Position	ofFinancial Position
			30 June 2021
							30.6.21	30.6.20
				Unrestricted	Resn	icted	Total	Total
				ftmds	funds		fit litle	funds
		Notes			f.
I'IXED ASSETS
Intangible assets		13						3,000
Tangible assets		14		741		178	919	1,115
loves tntents		15		351,000			351,000	350,000
				351,741		178	351,919	354,115
CURRENT ASSETS
Stocks		16						250
Debtors		17		1,101,355	10,524		1,111,879	1,108,080
Cash at bank and in hand				214,601	383,801		598,402	714,861
				1,315,956	394,325		1,710,281	1,823, 191
CREDITORS
Amounts falling due within	one year	18		(19,381)	(3,885)		(23,266)	(19,916)
NET CURRENT ASSETS				1,296,575	390,440		1,687,015	~1803,275
TOTAL ASSETSLESSCURRENT
LIABILITIES				1,648,316	390,618		2,038,934	2,157,390
CREDITORS
Amounts falling due after mote than one year		19
NET ASSETS				1,648,316	390,618		2,038,934	~2157,390
FUNDS		21
Unrestricted funds							1,648,316	1,680,341
Restricted funds							390,618	477,049
TOTAL FUNDS							~2038,934	~2157390

		Statement ofCash Flows
		for the Year Ended 30June 2021
			30.6.21	30.6.20
		Notes	f.
Cash flows from operating	activities
Cash generated from operations Tax paid			(5,976) ~68)	(136,367) 148
Net cash used in operating	activities		~6,044)	~136,219)
Cash flows from investing	aciivities
Purchase oftangible flxed assets			(77,675)	(2,999)
Purchase offixed asset investments			(1,000)
Sale oftangible fixed assets			1,000
Interest received			4,645	7,797
Net cash (used in)/provided	by investing	activities	(73,030)	4,798
Cash flows from tlnancing Capital repayments in year	activities		~8,228)	(52,012)
Net cash used in financing	activities		(8,228)	(52,012)
Change in cash and cash equivalents		in the
reporting period			(87,302)	(183,433)
Cash and cash equivalents	at the beginning
ofthe repotding period			842,010	1,025,443
Cash and cash equivalents	at the end	ofthe
reporting period			754,708	842,010

RECONCILIATION OF ACTIVITIES	NET INCOME/(E	XPENDITURE) TO NET CASH	FLOW FROM O	PERATING
			30.6.21	30.6.20
Net income/(expenditure)	for the reporting	period (as pcr the Statement
ofFinancial Activities)			25,334	(198,400)
Adjustments for:
Depreciation charges			26,759	22,306
Interest received			(4,645)	(7,797)
Decrease/(increase) in stocks			12,694	(3,716)
(Increase)/decrease in debtors			(122,735)	35,774
Increase in creditors			56,617	15,466
Net cash used in operations			(5,976)	~136,367)

ANALYSIS OF CHANGES IN NET FUNDS
	At 1.7.20	Cash flow	At 30.6.21
	f,	f,	6
Net cash
Cash at bank and in hand	842,010	~87,302	754,708
Total Cash at bank and in hand	842,010	~87,302)	754,708
Debt
Finance leases	~16,015)	8,228	~7,787)
Total Finance leases	(16,015)	8,228	~7,787)
Total	825,995	(79,074)	746,921

Tangible tlxed assets
Tangible fixed assets are stated	at cost	less accumulated depreciation	and accumulated		impairment	losses.	Cost
includes costs directly attributable	ta making the asset capable ofopeiuting			as intended.
Depreciation is provided at the following		annual rates in order to write	off	each asset over	its estimated	usefiil	life.
Long leasehold		- 10%all cast
Plant and machinery		—15%on cost
Sniall plant and machineiy		—25%an reducing balance
Fixture and fitting		- 25% on reducing balance
Office equipment		—33.33%and 15%on reducing	balance

DONATIONS AND LEGAC	IES
			30.6.21	30.6.20
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
		6	f.	6
Donations	7,625	81,349	88,974	164,421
Gift aid	2,084		2,084	1,314
Legacies	25,187		25, 187
	34,896	81,349	116,245	165,735

OTHER	TRADING ACTIVITI	ES
				30.6.21	30.6.20
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
				f.
Trading	income	1,101,014		1,101,014	770,742

INCOME	I'ROM CHARI	TABLE ACTI	VITIES
				30.6.21	30.6.20
		Activity
Membership		Charitable	Activities	18,380	20,232
Woodland	to Workshop
coumes		Charitable	Activities		10,770
Savings interest		Charitable	Activities	4,223	7,020
				22,603	38,022

5.	RAISING FUNDS	RAISING FUNDS	RAISING FUNDS
	Raising donations			and legacies			30.6.21	30.6.20
					Unrestricted	Restncted	Total	Total
					funds	funds	funds	funds
					f			f.
	Journal costs				4,707		4,707	5,944
	Other trading		activities				30.6.21	30.6.20
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
								f
	Opening stock				250		250
	Staff costs				6,948		6,948	6,131
	TtnveEing							2,947
	Depreciation				3,000		3,000	3,000
					10,198		10,198	12,078
	Aggregate	amounts			14,905		14,905	18,022
6.	CHARITABLE ACTIVITIES COSTS
						Grant
						funding of
						activities	Support
					Direct	(see note	costs (see
					Costs	7)	note 8) f	Totals
	Charitable	Activities			121,248		44,689	165,937
	Governance	costs					8,041	8,041
	Grants					90,439		90,439
					121,248	90,439	52,730	264,417

GRANTS	PAYABLE
				30.6.21	30.6.20
Grants				90,439	202,506
The total grants paid to institutions		during	the year was as follows:
				30.6.21	30.6.20
Bangor University				64,416	68,401
Aberystwyth	University			5,000	25,000
Rothamsted	University			5,939	40,000
University	ofWest ofEngland			15,084	65,667
Other research					3,438
				90,439	202,506

						Information
				Management	Finance	technology
					f.
Charitable	Activities			39,669	230	4,472
Governance		costs
				39,669	230	4,472
					Governance
				Other	costs	Totals
						f,
Chantable	Activities			318		44,689
Governance		costs			8,041	8,041
				318	8,041	52,730
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			is stated after charging/(crediting):
					30.6.21	30.6.20
						8
Auditors'	remuneration				5,800	5,800
Depreciation		—owned assets			26,759	19,306
Contputer	software antortisation				~3000	3,000

STAI"FCOSTS
				30.6.21	30.6.20
Wages and salaries				122,563	130,267
Social security costs				10,845	12,104
Other pension costs				2,103	2,192
				135,511	144,563
The average monthly	number ofemployees	during	the year was as follows:
				30.6.21	30.6.20
Number ofstaff				5	5

COMPARATIVES	F	OR THK STATEMENT OF FIN	ANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
			2020	2020	2020
				f.	f,
INCOME AND ENDOWMENTS FROM
Donations and legacies			7,528	158,207	165,735
Charitable activities
Charitable Activities			31,970	6,052	38,022
Other trading activities			770,742		770,742
Other income			4,948	2,014	6,962
Total			815,188	166,273	981,461
EXPENDITURE ON
Raising funds			16,484	1,538	18,022
Charitable activities
Charitable Activities			91,495	114,118	205,613
Govcmance costs			15,083		15,083
Grants				202,506	202,506
Other			738,637		738,637
Total			861,699	318,162	1,179,861
NET INCOME/(EXPENDITURE)			(46,511)	(151,889)	(198,400)
Transfers betiveen	funds		484	(484)
Net movement in funds			(46,027)	(152,373)	(198400)
RECONCILIATION		OF FUNDS
Total funds brought		fomvard	1,170,998	629,422	1,800,420
TOTAL FUNDS CARRIED FORWARD			1,124,971	477,049	1,602,020

13.	INTANGIBLE FIXEDASSETS -GROUP
		Goodwill	Website	Totals
				f.
	COST
	At 1 July 2020 and 30June 2021	199,994	18,933	218,927
	AMORTISATION
	At 1 July 2020 Charge for year	199,994	15,933 3,000	215,927 3,000
	At 30June 2021	199,994	18,933	218,927
	NET BOOK VALUE
	At 30June 2021
	At 30June 2020		3,000	3,000
13.	INTANGIBLE I'IXED ASSETS -CHARITY
				Website
	COST
	At I July 2020 and 30 June 2021			18,933
	DEPRECIATION
	At 1 July 2020 Charge for year			15,933 3,000
	At 30June 2021			18,933
	NET BOOK VALUE
	At 30June 2021
	At 30June 2020

TANGIBLE FIXEDASSETS -GROUP
	Lollg	Plant and	Small Plant and
	leasehold	machinery	machinery
COST
At I July 2020		119,427	5,774
Additions	76,561
Disposals		(2,500)
At 30 June 2021	76,561	116,927	5,774
DEPRECIATION
At 1 July 2020 Charge for year	7,656	52,796 17,539	3,947 457
Eliminated on disposal		(1,500)
At 30 June 2021	7,656	68,835	4,404
NET BOOK VALUE
At 30June 2021	68,905	48,092	1,370
At 30 June 2020		66,631	1,827
	Fixtures
	and	Computer
	fittings	equipntent	Totals
	f.		f.
COST
At I July 2020 Additions Disposals	2,300	12,004 1,114 ~1,541)	139,505 77,675 ~4,041)
At 30 June 2021	2,300	11,577	213,139
DEPRECIATION
At 1 July 2020 Charge for year Eliminated on disposal	1,358 188	10,187 919 ~I,541)	68,288 26,759 ~3,041)
At 30 June 2021	1,546	~9565	92,006
NET BOOK VALUE
At 30June 2021	754	2,012	121,133
At 30June 2020	942	1,817	71,217

Profit. and loss statements		2021	2020
Turnover		1,100,592	748,708
Other Income			21,256
Interest receivable		422	778
		1,101,014	770,742
Cost ofsales		(739,323)	(555,474)
Distribution costs		(54,646)	(47,594)
Administmtive costs		(163,174)	(147,177)
Interest Payable			(245)
Profit / (Loss ) for the year		143,871	20,252
Aggregate of the assets, liabilities	and funds were	2021	2020
			f
Assets		1,186,363	1,009,816
Shots tenn liabilities		(183,482)	(112,939)
Long term liabilities		(1.064,460 (61,579)	(I,102,247) (205,370)

Class ofshare:	holding
Ordinary	100

STOCKS	- Group
		30.6.21	30.6.20
		f
Stocks		740,175	752,869
STOCKS	- Charity	30.6.21	30.6.20
Stocks			250

GROUP
	30.6.21	30.6.20
Trade debtors	119,598	52,170
Other debtors	63,090
Prepayments	4,397	9,397
	187,085	61,567
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
CHARITY
	30.6.21	30.6.20
	E
Amounts owed by group undertakings Other debtors	30,000 15,799	12,000
Prepayments	1,621	1,621
	47,420	13,621
Amounts falling due after more than one year:
Amounts owed by group undertakings
Aggtegate amounts

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
GROUP
	30.6.21	30.6.20
Hire purchase (see note 20) Trade creditors	7,787 117,181	8,228 58,633
Tax	80	148
Social security and other taxes Pension payable VAT	6,071 329 10,784	12,916 471 16,287
Other creditors	6,465
Accrued expenses	28,050	24,173
	176,747	120,856

CHARITY
				30.6.21	30.6.20
Trade creditors				659	751
Social security and odier taxes				1,693	1,986
Pension payable				329	471
Accnied expenses				20,585	16,708
				23,266	19,916
CREDITORS:	AMOUNTS FALLING DUE		AFTER MORE THAN ONE YEAR
				30.6.21	30.6.20
Hire purchase (see note 20)					7,787
LEASING AGREEMENTS
Minimum lease	payments	under hire purchase	fall due as follows:
				30.6.21	30.6.20
Net obligations	repayable:
Within one year				7,787	8,228
Between one and five years					7,787
				7,787	16,015

MOVEMENT IN FUNDS -GROUP
		Net	Transfers
		movement	between	At
	At 1.7.20	in funds	funds	30.6.21
Um estricted funds
General fund	1,124,971	108,31]	3,454	1,236,736
Restricted funds
Acute Oak Decline	360,339	(101,531)	(2,852)	255,956
Action Oak	101,230	20,624	(5,000)	116,854
Tree Planting Educational bursaries	2,600 3,000			2,600 3,000
W2W Courses	155			155
Wild Service Tree project James Wood	9,725	(2,070)	4,398	7,655 4,398
	477,049	(82,977)	~3,454)	390,618
TOTAL FUNDS	1,602,020	25,334		I 627 354

Net movement	in funds, included in the above a	re as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted	fuuds
General fund		1,165,840	(1,057,529)	108,311
Restricted funds
Acute Oak Decline		28,526	(130,057)	(101,531)
Action Oak Wild Service	Tree project	53,024 2,490	(32,400) ~4,560)	20,624 (2,070)
		84,040	~I67,017)	~82,977)
TOTALFUNDS		1,249,880	~(1,224 546)	~25 334

Comparatlves	for movement in funds	- Group
			Net	Ttansfers
			movement	between	At
		At 1.7.19	in funds	funds	30.6.20
			f.
Unrestricted	funds
General fund W2W Courses		1,169,798 1,200	(46,364) ~147)	1,537 ~1,053)	I,124,971
		1,170,998	(46,511)	484	1,124,971
Restricted funds
Acute Oak Decline		546,634	(186,304)		360,339
Action Oak		79,533	21,690		101,230
Tree Planting Educational bursaries		2,600	3,000		2,600 3,000
W2W Courses		655		(500)	155
Wild Service	Tree project		9,725		9,725
		629,422	~151,889)	~484)	477,049
TOTAL FUNDS		1,800,420	(198,400)		1,602,020

Comparative	net movement in funds, included in	the above are as follows:
		Inconung	Resources	Movement
		resources	expended	in funds
		f,		f,
Unrestricted	funds
General fund W2W CouI'ses		803,217 11,970	(849,581) ~12,117)	(46,364) ~147)
		815,187	(861,698)	(46,511)
Restricted funds
Acute Oak Decline		74,865	(261,169)	(186,304)
Action Oak		68,919	(47,229)	21,690
Educational bursaries Wild Service Tree project		3,000 19,490	~9,765)	3,000 9,725
		166,274	(318,163)	~151,889)
TOTAL FUNDS		981,461	~1,179,861)	(198,400)

A cunent year	12months and prior ytnr	12 months combined posi	tion is as follows;
			Net	Transfers
			movement	between	At
		At 1.7.19	in funds	funds	30.6.21
			f.
Unrestricted	funds
General fund W2W Courses		1,169,798 1,200	61,947 ~147)	4,991 ~1,053)	1,236,736
		1,170,998	61,800	3,938	1,236,736
Restricted funds
Acute Oak Decline		546,634	(287,835)	(2,843)	255,956
Action Oak		79,533	42,314	(4,993)	116,854
Tree Planting Educational bumaries		2,600	3,000		2,600 3,000
W2W Courses		655		(500)	155
Wild Service James Wood	Tree project		7,655	4,398	7,655 4,398
		629,422	~234,866)	(3,938)	390,618
TOTAL FUNDS		1,800,420	(173,066)		1,627,354

A cunent year follows:	12 montlts and prior year 12 mo	nths combined net movement in f	unds, included in	the above are a
		Incoming	Resources	Movement
		resources	expended	m funds
Unrestricted	fuuds
Geneml fund W2W Courses		1,969,057 11,970	(1,907,110) ~12,117)	61,947 ~147)
		1,981,027	(1,919,227)	61,800
Restricted funds
Acute Oak Decline		103,391	(391,226)	(287,835)
Action Oak		121,943	(79,629)	42,314
Educational bursaries		3,000		3,000
Wild Service	Tree project	21,980	(14,325)	7,655
		250,314	(485,180)	~234,866)
TOTAL FUNDS		2,231,341	(2,404,407)	(173,066)

MOVEMKN	T	IN FUNDS - Charity
				Net	Transfers
				tnoveruent	between	At
			At 1.7.20	m funds	funds	30.6.21
Unrestricted		funds
General fund			223,882	(23,479)	3,454	203,857
Development		fund	1,456,459	(12,000)		1,444,459
			1,680,341	(35,479)	3,454	1,648,316
Restricted funds
Acute Oak Decline			360,339	(101,531)	(2,852)	255,956
Action Oak			101,230	20,624	(5,000)	116,854
Tree Planting			2,600			2,600
Educational	bursaries		3,000			3,000
W2W Courses			155			155
Wild Service James Wood		Tree project	9,725	(2,070)	4,398	7,655 4,398
			477,049	~82,977)	(3,454)	390,618
TOTAL FUNDS			2,157,390	(118,456)		2,038,394

Net movement	in funds, included in the above ar	e as follows'.
		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted	funds
General fund		81,676	(105,155)	(23,479)
Development	fund		(12,000)	(12,000)
		81,676	(117.155)	(35,479)
Restricted funds
Acute Oak Decline		28,526	(130,057)	(101,531)
Action Oak Wild Service	Tree project	53,024 2,490	(32,400) ~4,560)	20,624 (2,070)
		84,040	~167,017)	~82 977)
TOTAL FUNDS		165,7 1.6	(284,172)	(118,456)

						30.6.21	30.6.20
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
							f,
INCOME AND ENDOWMENTS
Donations and	legacies
Donations				7,625	81,349	88,974	164,421
Gift aid				2,084		2,084	1,314
Legacies				25,187		25,187
				34,896	81,349	116,245	165,735
Other trading Trading income	activities			1,101,014		1,101,014	770,742
Charitable activities
Membership				18,380		18,380	20,232
Woodland to Workshop Savings interest			courses	2,343	1,880	4,223	10,770 7,020
				20,723	1,880	22,603	38,022
Other income
Employment allowance				5,394	66	5,460	4,138
Journal contributions				1,830		1,830	2,824
Shop income				482	746	1,228
Fees earning seivices				1,500		1,500
				9,206	812	10,018	6,962
Total incoming	resources			1,165,839	84,041	1,249,880	981,461
EXPENDITURE
Raising donations Journal costs		and	legacies	4,707		4,707	5,944
Other trading	activities
Opening stock Wages Social security				250 6,275 623		250 6,275 623	5,573 530
Pensions				50		50	28
Travelling							2,947
Website				3,000		3,000	3,000
				10,198		10,198	12,078

			30.6.21	30.6.20
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
Charitable activities
Wages Social security Pensions	34,267 3,638 424	59,821 4,616 1,233	94,088 8,254 1,657	108,098 10,359 1,940
Postage and stationery Sundries	2,440		2,440	1,968 1,435
Action Oak	76	6,249	6,325	10,595
Woodland to workshop course Marketing tk Fundraising Presentations and awards	565 1,991 6		565 1,991 6	9,845 2,041 469
Field Weekend				1,057
Other training courses Wild Service Trees	1,611	4,311	1,611 4,311	2,035 9,765
Travelling Other Project Grants to institutions		90,439	90,439	672 7,156 202,506
	45,018	166,669	211,687	369,941
Other
Tradmg expenses	945,224		945,224	738,637
Support costs
Management Wages Social security Pensions	22,200 1,968 396		22,200 1,968 396	16,596 1,215 224
Insurance	14,504		14,504	14,320
Telephone Sundries	369 36		369 37	645 73
Computer equipment	158	38	196	196
	39,631	38	39,669	33,269
Finance
Bank charges		230	230	233
Information technology Information technology	4,392	80	4,472	2,053
Other
Travelling Secretarial assistance	318		318	2,128 495
	318		318	2,623

					30.6.21	30.6.20
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
					f.
Other
Governance		costs
Auditong	remuneration		5,800		5,800	5,800
Sundries						2,419
Accountancy		and legal fees	2,241		2,241	6,864
			8,041		8,041	15,083
Total resources		expended	1,057,529	167,017	1,224,546	1,179,861
Net (expenditure)/Income