2022-06-30-accounts - Woodland Heritage Limited

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				Page
Report ofthe Trustees			I	to
Report ofthe Independent Auditors			9	to	11
Statement ofFinancial	Activities			12
Statement ofFinancial	Position			13
Statement ofCash Flows
Notes to the Statement	ofCash Flows
Notes to the I'inancial	Statements		16	to	30
Detailed Statement of	Financial	Activities	31	to	33

				Consolidated	Statement ofFinancial	Statement ofFinancial	Activities
				for the	Year Ended 30 June 2022
								30.6.22	30.6.21
						Unrestricted	Restricted	Total	Total
						funds	funds	funds	funds
				Notes
INCOME	AND ENDOWMENTS			FROM
Donations	and legacies				2	259,110	845,526	1,104,636	116,245
Charitable	activities
Charitable	Activities					19,258	530	19,788	22,603
Other trading activities					3	1,155,640		1,155,640	1,101,014
Other income						9,295	1,526	10,821	10,018
Total						1,443,303	847,582	2,290,885	1,249,880
EXPENDITURE ON
Raising funds					5	13,776		13,776	14,905
Charitable	activities
Charitable	Activities					94,342	91,799	186,141	165,937
Governance	costs					9,062	2,922	11,984	8,041
Grants						2,330	30,168	32,498	90,439
Other						1,086,839		1,086,839	945,224
Total						1,206,349	124,889	1,331,238	1,224,546
NET INCOME						236,954	722,693	959,647	25,334
RECONCILIATION			OF FUNDS
Total funds	brought	forward				1,236,736	390,618	1,627,354	1,602,020
TOTAL FUNDS CARRIED FORWARD						1,473,690	1,113,311	2,587,001	1,627,354

					30.6.22	30.6.21
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes
FIXEDASSFTS
Tangible assets		14	747,961	678,762	1,426,723	121,133
CURRENT ASSETS
Stocks		15	765,830		765,830	740,175
Debtors		16	201,511	2,241	203,752	188,085
Cash at bank and in hand			168,439	431,090	599,529	754,708
			1,135,780	433,331	1,569,1]I	1,682,968
CREDITORS
Amounts falling due within	one year	17	(276,670)	1,217	(275,453)	(176,747)
NET CURRENT ASSETS			859,110	434,548	1,293,658	1,506,221
TOTAL ASSETS LESSCURRENT
LIABILITIES			1,607,071	1,113,310	2,720,381	1,627,354
CREDITORS
Amounts falling due after more than one year		18	(96,236)		(96,236)
PROVISIONS FOR LIABILITIES		20	(37,144)		(37,144)
NET ASSETS			1,473,691	1,113,310	2,587,001	1,627,354
FUNDS		21
Unrestricted funds					1,473,691	1,236,736
Restricted funds					1,113,310	390,618
TOTAL FUNDS					2,587,001	1,627,354

				LI	MITED BYGUARANTEE
					Statement ofCash Plows
				for the Year Ended 30June 2022
					30.6.22	30.6.21
				Notes
Cash flows from	operating	activities
Cash generated fiom operations					1,091,594	(6,976)
Tax paid					(80)	(68)
Net cash provided	by/(used	in) operating		activities	1,091,514	~7,044)
Cash flows from	investing	activities
Purchase oftangible fixed assets					(1,375,585)	(77,675)
Sale oftangible fixed assets						1,000
Interest received					1,902	4,645
Net cash used in	investing	activities			(1,373,683)	(72,030)
Cash flows from financing Capital repayments in year		activities			126,990	~8,228)
Net cash provided	by/(used	in) financing		activities	126,990	(8,228)
Change in cash	and cash	equivalents	in the
reporting period					(155,179)	(87,302)
Cash aud cash equivalents		at the beginning
ofthe reporting	period				754,708	842,010
Cash and cash equivnlents		at the end	ofthc
reporting period					599,529	754,708

						30.6.22	30.6.21
	Net income	for the	reporting	period (as per the Statement	ofFinancial
	Activities)					959,647	25,334
	Adjustments	for:
	Depreciation	charges				69,995	26,759
	Interest received					(1,902)	(4,645)
	(Increase)/decrease		in stocks			(25,655)	12,694
	Decrease/(increase)		in debtors			21,477	(123,735)
	Increase in creditors					68,032	56,617
	Net cash provided		by/(used	in) operations		1,091,594	(6,976)
2.	ANALYSIS	OF CHANGES		IN NET FUNDS
					At 1.7.21	Cash flow	At 30.6.22
	Net cash
	Cash at bank	and in	hand		754,708	(155,179)	599,529
					754,708	(155,179)	599,529
	Debt
	Finance leases				(7,787)	(126,990)	(134,777)
					~7,787)	(126,990)	(134,777)
	Total				746,921	(282,169)	464,752

DONAT	IONS AND LE	GACIES
				30.6.22	30.6.21
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
Donations		54,994	51,924	106,918	88,974
Gill aid		6,743		6,743	2,084
Legacies		197,373	787,602	984,975	25,187
Grants			6,000	6,000
		259,110	845,526	1,104,636	116,245
Grants received, included		in the above, are as follows:
				30.6.22	30.6.21
Other grants				6,000
OTHER	TRADING ACTIVITIES
				30,6.22	30.6.21
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		g
Trading	income	1,155,640		1,155,640	1,101,014

INCOME FROM CH	ARITABLE ACTI	VITIES
			30.6.22	30.6,21
	Activity
Membership	Charitable	Activities	17,886	18,380
Savings interest	Charitable	Activities	1,902	4,223
			19,788	22,603

Raising d	onati	ons and legacies
					30.6.22	30.6.21
			Util'catt'Icted	Restricted	Total	Total
			funds	funds	I'unds	funds
Journal costs			5,881		5,881	4,707
Support costs			731		731
			6,612		6,612	4,707
Other trading		activities
					30.6.22	30.6.21
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			f,
Opening	stock					250
Staff costs			7,164		7,164	6,948
Depreciation						3,000
			7,164		7, 164	10,198
Aggregate	amounts		13,776		13,776	14,905

				Grant
				funding of
				activities	Support
			Direct	(see note	costs (see
			Costs	7)	note 8)	Totals
Charitable	Activities		137,950		48,191	186,141
Governance	costs				11,984	11,984
Grants				32,498		32,498
			137,950	32,498	60,175	230,623
GRANTS	PAYABLE
					30.6.22	30.6.21
Grants					32,498	90,439
The total grants paid to institutions		during	the year was as follows:
					30,6,22	30.6.21
Bangor University						64,416
Abetystwyth	University					5,000
Rothamsted	University					5,939
University	ofWest ofEngland				30,168	15,084
					30,168	90,439

					Information
			Management	Finance	technology
Raising donations		and legacies	731
Charitable	Activities		43,477	294	2,732
Governance	costs
			44,208	294	2,732

			Governance
		Other	costs	Totals
			6	f.
Raising donations and	legacies			731
Charitable Activities		653	1,035	48,191
Governance costs			11,984	11,984
		653	13,019	60,906
NET INCOME/(EXPENDITURE)
Net income/(expenditure)	is stated after charging/(crediting):
			30.6.22	30.6.21
Auditors' remuneration			5,800	5,800
Depreciation —owned assets			69,995	26,759
Computer software amortisation				3,000

					30.6.22	30.6.21
Wages and	salaries				123,724	122,563
Social security costs					11,173	10,845
Other pension costs					1,763	2,103
					136,660	135,511
The avenge	monthly	number ofemployees	during	the year was as follows:
					30.6.22	30.6.21
Number of	staff				5	5

COMPARATIVFS	FOR THE STATEMENT OF FINANCIAL ACTIVITIES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				funds	funds	funds
INCOME AND ENDOWMENTS			FROM
Donations and legacies				34,896	81,349	116,245
Charitable activities
Charitable Activities				20,723	1,880	22,603
Other trading activities				1,101,014		1,101,014
Other income				9,207	811	10,018
Total				1,165,840	84,040	1,249,880
EXPENDITURE. ON
Raising funds				14,905		14,905
Charitable activities
Charitable Activities				89,358	76,579	165,937
Governance costs				8,041		8,041
Grants					90,439	90,439
Other				945,224		945,224
Total				1,057,528	167,018	1,224,546
NET INCOME/(EXPENDITURE) Transfers between funds				108,312 3 454	(82,978) ~3,454)	25,334
Net movement in funds				111,766	(86,432)	25,334
RECONCILIATION		OF FUNDS
Total funds brought	forward			1,124,971	477,049	1,602,020
TOTAL FUNDS CARRIED FORWARD				1,236,737	390,617	1,627,354

		LIMITED	BYGUAR	ANTEE	ANTEE
	Notes to the	Consolidated	I'inancial	Statements		- continued
		for the Year	Ended 30	June	2022
13.	INTANGIBLE FIXEDASSETS
							Computer
					Goodwill		software	Totals
	COST
	At I July 2021 and 30 June 2022					199,994	18,933	218,927
	AMORTISATION
	At I July 2021 and 30 June 2022					199,994	18,933	218,927
	NET BOOK VALUE
	At 30 June 2022
	At 30June 2021
14.	TANGIBLE FIXEDASSETS
					Implovcnlcltt
			Freehold			to	Long	Plant &
			pl'opcrty			pl'opcl'ty	leasehold	machinery
			f,			8
	COST
	At 1 July 2021						76,561	116,927
	Additions		1,040, 114			143,490		190,656
	At 30 June 2022		1,040, 1 I4			143,490	76,561	307,583
	DEPRECIATION
	At I July 2021						7,656	68,835
	Charge for year					14,349	7,656	46,137
	At 30 June 2022					14,349	15,312	114,972
	NET BOOK VALUE
	At 30 June 2022		1,040,114			129,141	61,249	192,611
	At 30 June 2021						68,905	48,092

		Small	Fixtures
		plant and	and	Computer
		machinery	fittings	equipment	Totals
					g
	COST
	At I July 2021	5,774	2,300	11,577	213,139
	Additions			1,325	1,375,585
	At 30 June 2022	5,774	2,300	12,902	1,588,724
	DEPRECIATION
	At 1 July 2021	4,404	1,546	9,565	92,006
	Charge for year	342	151	1,360	69,995
	At 30June 2022	4,746	1,697	10,925	162,001
	NLrT BOOK VALUE
	At 30 June 2022	1,028	603	1,977	1,426,723
	At 30 June 2021	1,370	754	2,012	121,133
15.	STOCKS
				30,6.22	30.6.21
	Stocks			752,830	740,175
	Work-in-progress			13,000
				765,830	740,175
16.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
				30.6.22	30.6.21
	Trade debtors			107,900	119,598
	Other debtors			10,911	64,090
	Deferred tax asset			37,144
	VAT			15,567
	Prepayments			32,230	4,397
				203,752	188,085

							30.6.22	30.6.21
	Hire purchase (see note 19)						38,541	7,787
	Trade creditors						197,432	117,181
	Tax							80
	Social security	and other		taxes			6,028	6,071
	Pension payable						1,695	329
	VAT							10,784
	Other creditors						7,232	6,465
	Accrued expenses						24,525	28,050
							275,453	176,747
18.	CRFDITORS:		AMOUNTS		FALLING DUE	AFTER MORE THAN ONE YEAR
							30.6.22	30.6.21
							f,
	Hire purchase (see note 19)						96,236
19.	LEASING AGREEMENTS
	Minimum lease		payments	under hire purchase		fall due as follows:
							30.6.22	30.6.21
								f,
	Net obligations		repayable:
	Within one year						38,541	7,787
	Between one and five years						96,236
							134,777	7,787
20.	PROVISIONS		FOR LIABILITIES
							30.6.22	30.6.21
	Deferred tax provision						37,144

MOVEMENT	IN FUND	S
					Net	Transfers
					movement	between	At
				At 1.7.21	in funds	funds	30.6.22
							f,
Unrestricted	funds
General fund				1,236,736	60,705	(245,242)	1,052, 199
Sawmill freehold ( Designated			)		176,250	I85,242	361,492
James wood (	Designated	)				60,000	60,000
				1,236,736	236,955		1,473,691
Restricted funds
Acute Oak Decline				255,956	(48,887)		207,069
Action Oak				116,854	(23,423)		93,431
Tree Planting				2,600			2,600
Fducational bursaries				3,000			3,000
W2W Courses				155	4,641		4,796
Wild Se)vice Tree project				7,655	(320)		7,335
James wood				4,398	790,681		795,079
				390,618	722,692		1,113,310
TOTAL FUNDS				1,627,354	959,647		2,587,001
Net movement	in funds, included			in the above are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
Unrestricted	funds
General fund					1,267,054	(1,206,349)	60,705
Sawmill fi'eehold ( Designated			)		176,250		176,250
					1,443,304	(1,206,349)	236,955
Restricted funds
Acute Oak Decline					19,789	(68,676)	(48,887)
Action Oak					12,804	(36,227)	(23,423)
W2W Courses					15,445	(10,804)	4,641
Wild Service Tree project					5,940	(6,260)	(320)
James wood					793,603	(2,922)	790,681
					847,581	(124,889)	722,692
TOTAL FUNDS					2,290,885	(1,331,238)	959,647

			Net	Transfers
			movement	between	At
		At 1.7.20	lll funds	funds	30.6.21
		6
Unrestricted	funds
General fund		1,124,971	108,311	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		2,600			2,600
Educational	bmsaries	3,000			3,000
W2W Courses		155			155
Wild Service	Tree project	9,725	(2,070)		7,655
James wood				4,398	4,398
		477,049	~82,977)	~3,454)	390,618
TOTAL FUNDS		1,602,020	25,334		1,627,354

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted	funds
General fund		1,165,840	(1,057,529)	108,311
Restricted funds
Acute Oak Decline		28,526	(130,057)	(101,531)
Action Oak Wild Setvice	Tree project	53,024 2,490	(32,400) ~4,560)	20,624 ~2,070)
		84,040	~I67,017)	~82,977)
TOTAL FUNDS		1,249,880	(1,224,546)	25,334

				Net	Transfers
				movement	between	At
			At 1.7.20	in funds	funds	30.6.22
Unrestricted	fun&Is
General fund			1,124,971	169,016	(241,788)	1,052,199
Sawmill freehold (Designated )				176,250	185,242	361,492
James wood	(Designated	)			60,000	60,000
			1,124,971	345,266	3,454	1,473,691
Restricted funds
Acute Oak Decline			360,339	(150,418)	(2,852)	207,069
Action Oak			101,230	(2,799)	(5,000)	93,431
Tree Planting			2,600			2,600
Educational	bursaries		3,000			3,000
W2W Courses			155	4,641		4,796
Wild Service	Tree project		9,725	(2,390)		7,335
James wood				790,681	4,398	795,079
			477,049	639,715	~3,454)	1,113,310
TOTAL FUNDS			1,602,020	984,981		2,587,001

	Incoming	Resources	Movement
	resources	expended	in funds
Unrestricted funds
General fund	2,432,894	(2,263,878)	169,016
Sawmill &eehold (Designated )	176,250		176,250
	2,609,144	(2,263,878)	345,266
Restricted funds
Acute Oak Decline	48,315	(198,733)	(150,418)
Action Oak	65,828	(68,627)	(2,799)
W2W Courses	15,445	(10,804)	4,641
Wild Service Tree project	8,430	(10,820)	(2,390)
James wood	793,603	(2,922)	790,681
	931,621	~291,906)	639,715
TOTAL FUNDS	3,540,765	~2,555,784)	984,981

		Detailed	Consolidated	Statement ofFinancial	Statement ofFinancial	Activities
			for the Year Ended 30 June 2022
							30.6.22	30.6.21
				Unrestricted	Restncted		Total	Total
				funds		funds	funds	funds
INCOME AND ENDOWMENTS
Donations and	legacies
Donations				54,994		51,924	106,918	88,974
Gift aid				6,743			6,743	2,084
Legacies				197,373		787,602	984,975	25,187
Grants						6,000	6,000
				259,110		845,526	1,104,636	116,245
Other trading	activities
Trading income				1,155,640			1,155,640	1,101,014
Charitable activities
Membership				17,886			17,886	18,380
Savings interest				1,373		529	1,902	4,223
				19,259		529	19,788	22,603
Other iucome
Employment allowance				1,711		1,216	2,927	5,460
Journal contributions				1,144			1,144	1,830
Shop income						310	310	1,228
Fees earning services								1,500
Other Income				6,440			6,440
				9,295		1,526	10,821	10,018
Total incoming	resources			1,443,304		847,581	2,290,885	1,249,880
EXPENDITURE
Raising donations		and legacies
Jountal costs				5,881			5,881	4,707
Other trading	activities
Opening stock								250
Wages				6,451			6,451	6,275
Social security				658			658	623
Pensions				55			55	50
Computer software								3,000
				7, 164			7,164	10,198

			for the Year Ended 30 June 2	022
					30.6.22	30.6.21
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
Other trading	actirities
Charitable activities
Wages			34,451	59,215	93,666	94,088
Social security			3,730	4,589	8,319	8,254
Pensions			55	1,215	1,270	1,657
Postage and stationery			2,645		2,645	2,440
Sundries			570	58	628
Action Oak				11,860	11,860	6,325
Woodland to workshop		course	210		210	565
Marketing &Fundraising			2,100	5,865	7,965	1,991
Presentations	and awards		251		251	6
Field Weekend			1,634		1,634
Other training	courses					1,611
Wild Service	Trees		144	3,810	3,954	4,311
Travelling			390		390
Other Project			105	5,053	5,158
Grants to institutions				30,168	30,168	90,439
Grants to individuals			2,330		2,330
			48,615	121,833	170,448	211,687
Other
Trading expenses			1,086,839		1,086,839	945,224
Support costs
Management
Wages			23,607		23,607	22,200
Social security			2,196		2,196	1,968
Pensions			438		438	396
Insurance			16,396		16,396	14,504
Telephone			56		56	369
Sundries			1,319		1,319	36
Coniputer equipment			158	38	196	196
			44,170	38	44,208	39,669
Finance
Bank charges			198	96	294	230
Infoianation	technology
Infoimation	technology		2,732		2,732	4,472
Other
Travelling			653		653	318

			for the Year Ended 30 June 2	022
					30.6.22	30.6.21
			Unrestricted	Restricted	'fotal	Total
			funds	funds	funds	funds
Other
Governance		costs
Auditors'	remuneration		5,800		5,800	5,800
Sundries			1,035		1,035
Accountancy		and legal fees	3,262	2,922	6, 184	2,241
			10,097	2,922	13,019	8,041
Total resources		expended	1,206,349	124,889	1,331,238	1,224,546
Net income			236,955	722,692	959,647	25,334