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2021-03-31-accounts

Page
Reference and Administrative Details ofthe Company, its Trustees and Advisers 1-2
Chairman's Statement
Trustees'
Report		 4- 17
Independent Auditors'
Report		 on the Financial Statements 18-21
Consolidated Statement ofFinancial Activities 22
Consolidated Balance Sheet 23-24
Company
Balance Sheet		 25-26
Consolidated Statement ofCash Flows 27
Notes to the Financial Statements 28-63

Unrestricted Restricted Total Total
funds funds funds funds
2021 2021 2021 2020
Note 8 6
Income from:
Donations
and legacies		 839,151 167,339 1,006,490 818,255
Charitable
activities		 455 536,083 536,538 851,451
Other trading
activities		 86,098 86,098 50,107
Investments 1,987 1,987 4,153
Other income 98,674 98,674
Total income 1,026,365 703,422 1,729,787 1,733,977
Expenditure
on:
Raising funds 8 229,019 365 229,384 272,753
Charitable
activities		 10 678,098 695,435 1,373,533 1,516,589
Total expenditure 907,117 695,800 1,602,917 1,789,452
Net income/(expenditure) 119,248 7,622 126,870 (55,475)
Transfers between funds 23 5,029 (5,029)
Net movement
in funds		 124,277 2,593 126,870 (55,475)
Reconciliation
offunds:
Total funds
brought forward		 1,198,240 303,932 1,502,172 1,557,547
Net movement
in funds		 124,277 2,593 126,870 (55,475)
Total funds carried forward 1,322,517 306,525 1,629,042 1,502,172

Note 2021
6		 2020f
Fixed assets
Tangible assets 15 11,801 16,685
11,801 16,685
Current assets
Stocks 17 42,891 13,413
Debtors 18 344,101 179,563
Cash at bank and in hand 1,385,078 1,429,631
1,772,070 1,622,507
Creditors: amounts falling due within one
year 19 (149,711) (127,061)
Net current assets 1,622,359 1,495,546
Total assets less current liabilities 1,634,160 1,512,231
Creditors: amounts falling due after more
than one year (5,118) (10,059)
Total net assets 1,629,042 1,502,172
Note 2021
6		 2020f
Charity funds
Restricted funds 23 306,525 303,932
Unrestricted funds 23 1,322,517 1,198,240
Totalfunds 1,629,042 1,502,172
Karen Cowley' Carl Lis OBE
Chair ofTrustees Trustee

COMPANY BALANCE SHEET COMPANY BALANCE SHEET
AS AT 31 MARCH 2021
Note 2021f 2020f
Fixed assets
Tangible assets 15 11,801 16,685
Investments 18 10,000 10,000
21,801 26,685
Current assets
Stocks 17 42,891 13,413
Debtors 18 387,852 182,579
Cash at bank and in hand 1,333,662 1,419,631
1,764,405 1,615,723
Creditors: amounts falling due within one
year 19 (148,790) (127,061)
Net current assets 1,615,615 1,488,662
Total assets less current liabilities 1,637,416 1,515,347
Creditors: amounts falling due after more
than one year 21 (5,118) (10,059)
Total net assets 1,632,298 1,505,288
Karen Cowle Carl Lis OBE
Chair ofTrustees Trustee
Date: 01/1 1/2021

CONSOLIDATED STATEMENT OF CASH FLOWS CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2021
2021
6		 2020f
Cash flows from operating activities
Net cash used in operating activities (37,608) (44,058)
Cash flows from investing activities
Dividends,
interests and rents from investments		 1,987 4,153
Purchase oftangible fixed assets (4,498) (2,866)
Net cash (used in)/provided
by investing		 activities (2,511) 1,287
Cash flows from financing activities
Repayments
offinance leases		 (4,434) (6,508)
Net cash used in financing activities (4,434) (6,608)
Change
in cash and cash		 equivalents
in		 the year (44,553) (49,379)
Cash and cash equivalents at the beginning ofthe year 1,429,631 1,479,010
Cash and cash equivalents at the end of the year 1,385,078 1,429,531
The notes on pages 28 to 63form part ofthese financial statements

Unrestricted Restricted Total
funds funds funds
2020f 2020 2020f
Donations 713,380 101,626 815,006
Legacies 3,250 3,250
Total 2020 716,630 101,626 818,256

Unrestricted Restricted Total
funds funds funds
2021 2021 2021
E f 5
Charitable activities 455 536,083 536,538
Unrestricted Restricted Total
funds funds funds
2020f 2020 2020
Charitable activities 14,715 846,746 861,461

FOR THE YEAR ENDED 31 MARCH 2021
5. Income from other trading activities
Income from fundraising events
Total
funds
2021
6
Fundraising events
Unrestricted Total
funds funds
2020
5		 2020f
Fundraising events 48 48
Income from non charitable trading activities
Unrestricted Total
funds funds
2021 2021
E 6
Merchandise sales 40,878 40,878
Provision of business support 19,874 19,874
Income from trading subsidiary 25,346 25,346
Total 2021 86,098 86,098
Induded in the business support total isf10,000for Covid Business Grant.
Unrestricted Total
funds funds
2020f 2020f
Merchandise sales 29,374 29,374
Provision of business support 3,939 3,939
Hire income 521 521
Income from trading subsidiary 16,225 15,225
Total 2020 50,059 50,059

Unrestricted Total
funds funds
2021 2021
6
Bank interest received 1,987 1,987
Unrestricted Total
funds funds
2020f 2020
E
Bank interest received 4,153

Unrestricted Total Total
funds funds funds
2021 2021 2020
6
98,674 98,674

Unrestricted Restricted Total
funds funds funds
2021 2021 2021
6 6 6
Fundraising
bank charges		 4,309 4,309
Advertising 5,914 5,914
Postage and subscriptions 20,659 20,659
Merchandising 9,462 9,462
Supporter Mailings 31,291 31,291
General Fundraising 1,523 1,523
People's Postcode Lottery 159 159
Legacy 24 24
Website 2,584 2,584
Corporate 261 365 626
Voluntary income staff costs 130,667 130,667
Voluntary income staff costs - Nl 11,804 11,804
Voluntary income staff costs - Pension 10,362 10,362
Total 2021 229,019 365 229,384

Unrestricted Total
funds funds
2020f 2020
Fundraising bank charges 3,913 3,913
Advertising 7,869 7,869
Events 970 970
Postage 7,858 7,858
Merchandising 8,347 8,347
Supporter Mailings 11,492 11,492
General Fundraising 13,423 13,423
People's Postcode Lottery 1,797 1,797
Legacy 1,970 1,970
Website 995 995
Corporate 6,341 6,341
Support costs 14,418 14,418
Voluntary income staff costs 159,765 159,765
Voluntary income staff costs - Nl 13,615 13,615
Voluntary income staff costs - Pension 12,495 12,495
Total202 0 2S5,268 265,268

Cost ofsales
Administration expenses
Unraslricted Total
funds funds
2020f 2020
Cost ofsales 6,095 6,095
Administration expenses 1,400 1,400
Total 2020 7,495 7,495

Grants to Grants to Total
Institutions Individuals funds
2021
f		 2021
f		 2021f
Grants, Charitable activities 320,236 41,314 361,550
Grants to Grants to Total
Institutions Individuals funds
2020f 2020f 2020f
Grants, Charitable activities 310,129 118,014 428,143

Grants to institutions
FOR THE YEAR ENDED		 31 MARCH 2021
2021f 2020f
Community
Grants		 59,544 42,907
Capital Grants Woodlands 63,066 65,429
Our common cause 10,000
Green Futures (YEAF) 7,802 4,613
Westmorland
Dales Haytime		 25,000 25,000
Other Project Costs 3,804 6,571
Stories in Stone 136,997 165,609
Together ForTrees 4,023
Tees Swale 10,000
320,236 310,129

Grants to individuals
2021 2020
6
Capital Grants Woodlands 8,379 30,300
Dales Woodland
Restoration
Green Futures (YEAF) 999
Together fortrees 24,243
Stories in Stone 8,692 86,715
41,314 118,014

Unrestricted Restricted Total
funds funds funds
2021
6		 2021
8		 2021f
Charitable activities 678,098 695,435 1,373,533
Unreslncled Reslrtcled Total
funds funds funds
2020
8		 2020
f		 2020
f
Charitable activities 643,583 873,106 1,516,689

Activities Grant
undertaken funding
of		 Support Total
directly activities costs funds
2021 2021 2021 2021
6 6 6
Charitable activities 928,695 361,550 83,288 1,373,533
Activities Grant
undertaken funding ol Support Total
directly activities costs funds
2020
8		 2020f 2020
5		 2020
Charitable activities 1,010,471 428,143 78,075 1,516,689

Support Total
costs funds
2021f 2021f
Staff costs 13,547 13,547
Depreciation 9,382 9,382
ITequipment, licences and maintenance 30,336 30,336
Rent and rates 14,037 14,037
Legal and professional fees 238 238
Insurance 6,146 6,146
General office costs 27,220 27,220
Auditors
remuneration		 14,077 14,077
Trustee meetings 113 113
Support costs allocated to projects (31,808) (31,808)
Total 2021 83,288 83,288
Support Total
costs funds
2020 2020
Staff costs 8,500 8,500
Depreciation 7,691 7,691
IT equipment, licences and maintenance 35,063 35,063
Rent and rates 10,949 10,949
Legal and professional fees 1,831 1,831
Insurance 3,378 3,378
General office costs 25,369 25,369
Auditors
remuneration		 9,157 9,157
Trustee meetings 1,356 1,356
Support costs allocated to projects (25,219) (25,219)
Total 2020 78,075 78,075

2021
f		 2020
6
Fees payable to the Company's auditor for the audit ofthe Company's
annual
accounts		 11,677 7,030
Fees payable to the Company's auditor in respect of:
All non-audit services not induded above 2,400 2,400
Staffcosts
Group Group Company Company
2021 2020f 2021 2020f
Wages and salaries 782,386 730,436 782,386 730,436
Social security costs 68,740 61,512 68,740 61,512
Contribution to defined contdibution pension
schemes 61,976 56,224 61,976 56,224
Total costs 913,102 848,172 913,102 848,172
The average number ofpersons employed by the Company
during		 the year was as follows:

Group Group
2021 2020
No. No.
Trust Staff 32 32
The average headcount expressed as full-time equivalents was;
Group Group
2021 2020
No. No.
Trust Staff 25 24

Motor Other fixed
vehicles assets Total
f. 6
Cost or valuation
At 1 April 2020 41,870 2,866 44,736
Additions 4,498 4,498
At 31 March 2021 41,870 7,364 49,234
Depreciation
At 1 April 2020 27,530 521 28,051
Charge for the year 7,170 2,212 9,382
At 31 March 2021 34,700 2,733 37,433
Net book value
At 31 March 2021 7,170 4,631 11,801
At 31March 2020 14,340 2,345 16,665

Investments
in
subsidiary
companies
Company E
Cost or valuation
At 1 April 2020 10,000
At 31 March 2021 10,000
Net book value
At 31 March 2021 10,000
At 31March 2020 10,000

Group Group Company Company
2021f 2020f 2021f 2020f
Finished goods and goods for resale 42,891 13,413 42,891 13,413

Group Group Company Company
2021f 2020 2021 2020f
Due within one year
Other debtors 327,527 148,406 371,434 167,747
Prepayments and accrued income 16,574 31,157 16,418 14,932
344,101 179,563 387,852 182,679

Group Group Company Company
2021f 2020f 2021f 2020f
Other taxation and social security 18,267 18,267
Obligations under finance lease and hire
purchase contracts 4,341 3,834 4,341 3,834
Other creditors 93,761 77,314 92,840 77,314
Accruals and deferred income 33,342 45,913 33,342 45,913
149,71'I 127,061 148,790 127,061
Group Group Company Company
2021f 2020
f		 2021
f		 2020f
Deferred income
Defened income at 1 April 2020 434 434
Resources deferred during the year 3,693 590 3,693 690
Amounts released from previous periods (434) (256) (434) (256)
3,693 434 3,693 434

Funds held as c ustodian
2021f 2020
Balance brought forward 3,512 6,837
Funds received 5,420
Funds distributed (2,850) (8,745)
Balance carried forward 662 3,512

Group Gmup Company Company
2021f 2020 2021
f		 2020
f
Net obligations under 6nance lease and hire
purchase contracts 5,118 10,059 5,118 10,059

Group Group Company Company
2021f 2020 2021f 2020
Financial assets
Financial assets measured at amortised cost 1,385,078 1,429,631 1,333,662 1,419,631

Balance at
Balance at 1 Transfers 31 March
April 2020f Income
f		 Expenditure
f		 in/out
f		 2021
f
Unrestricted funds
Designated
funds
Long Preston Floodplain 317 35 (100) 252
Woodland
Grants Fund		 130,267 (71,891) 40,000 98,376
Stories in Stone 57,824 (29,507) 28,317
Green Futures 12,545 (4,056) 8,489
Roger Stott Community Grants
Fund 2,469 (32,545) 45,000 14,924
Muker Barns 16,111 (3,804) (12,307)
Westmorland Dales Hidden
Landscapes 75,000 (25,000) 50,000
Magnificent
Meadows		 50,000 (2,467) 47,533
Our Common Cause 30,000 (10,000) 20,000
Castleberg
Plantation		 5,000 (4,803) (197)
Cyclescheme 19,479 (2,212) 17,267
Craven Mental Health 1,007 1,007
Dales Bus Timetable 4,000 4,000
YDMT Apprentices 2020 - 22 50,000 50,000
Tees Swale (10,000) 10,000
454,019 35 (196,385) 82,496 340,165
Balance at
Balance at 1 Transfers 31 March
Apdil 2020f Income
f		 Expenditure
f		 in/out
f		 2021
f
Generalfunds
General Funds 744,221 1,026,330 (710,732) (77,467) 982,352
Total Unrestricted funds 1,198,240 1,026,365 (907,117) 5,029 1,322,517

Balance at
Balance at 1 Transfers 31 March
April 2020 Income Expenditure in/out 2021
5 5 6 6 5
Restricted funds
Woodland
YDMT		 11,885 1,240 (6,486) 6,639
Meadow Makers 9,795 (5,665) 5,870 10,000
YDNPA 17-18 1,495 1,495
NHMF TFT 124,950 (39,233) 85,717
TFT Non NHMF 10,000 10,000
NE Faciliation
Fund		 (21) 3,558 (3,576) (39)
Stories in Stone (see analysis
below) 142,087 244,614 (330,329) 56,372
Green Futures (see analysis
below) 36,744 120,997 (135,844) 21,897
Dales Trainees 1,045 8,000 9,045
Bowland
Haytime		 21,267 (15,397) (5,870)
ECTGreen Mentor 18,000 (3,3?1) 14,629
BeeTogether (see analysis
below) 44,367 16,500 (20,484) (5,000) 35,383
United Bank ofCarbon
Woodland 2,838 (1,159) 1,679
YDNPA (see analysis below) 1,029 (1,029)
People and the Dales 12,500 (894) 11,606
Haytime
Appeal		 1,890 (6,890) 5,000
Dales Community Officer 1,730 (1,730)
Discoveries on Your Doorstep 12,406 (12,406)
The Rank Foundation 19,466 66,724 (72,550) 13,640
Other restricted funds (see
analysis
below)		 20,000 52,248 (39,786) (4,000) 28,462
303,932 703,422 (695,800) (5,029) 306,525
Total offunds 1,502,172 1,729,787 (1,602,917) 1,629,042

Balance al
Balance at Transfers 31March
1April 2019
f		 Income
f		 Expenditure inlout
f		 2020
Unrestricted
funds
Designated
funds
Long Preston
Floodplain		 225 92 317
Woodland
Grants Fund		 170,299 (90,032) 50,000 130,267
Stories in Stone 60,446 (32,622) 30,000 57,824
Green Futures 46,309 (33,764) 12,545
Roger Stott Community Grants
Fund 20,383 (42,914) 25,000 2,469
Muker Barns 16,111 16,111
Westmorland
Dales		 Hidden
Landscapes 100,000 (25,000) 75,000
Magnificent
Meadows		 50,000 50,000
Our Common
Cause		 30,000 30,000
Castleberg
Plantation		 5,000 5,000
Cyclescheme (521) 20,000 19,479
Craven Mental Health 1,007 1,007
Dales Bus Timetable 4,000 4,000
YDMT Apprentices 2020 - 22 50,000 50,000
463,773 92 (224,853) 215,007 454,019
Balance at
Balance at Transfers 31March
1April 2019 Income Expenditure in/out 2020
8 8
General funds
General Funds 865,208 785,513 (691,493) (215,007) 744,221
Total Unrestricted funds 1,328,981 (916,346) 1,198,240

Balance at
Ba/ance at Transfers 31March
1Apnl 2019
f		 Income
f		 Expenditure
f		 in7out
f		 2020
f
Restricted funds
Woodland
YDMT		 18 11,862 5 11,885
Meadow Makers 6,462 (6,462)
United Bank ofCarbon
Woodland 433 (431) 2,836 2,838
YDNPA 17-18 2509 (1,014) 1,495
NHMF TFT 512 27,026 (27,538)
TFT Non NHMF 175 (170) (5)
NE Faciliation
Fund		 (50) 28,378 (28,349) (21)
Stories in Stone (see analysis
below) 135,217 537,817 (518,111) (12,836) 142,087
Green Futures (see analysis
below) 14,604 213,966 (191,826) 36,744
Dales Trainees 45 1,000 1,045
Bowland
Haytime		 24,000 1,029 (3,762) 21,267
ECT Green Mentor (912) 10,926 (10,014)
BeeTogether (see analysis
below) 38,053 46,865 (40,551) 44,367
YDNPA (see analysis below) 7,600 (6,571) 1,029
People and the Dales 8,378 (8,378)
Haytime
Appeal		 2,390 (2,390)
Dales Community Officer 10,860 (9,130) 1,730
Discoveries on Your Doorstep 7,875 (7,875)
The Rank Foundation 30,000 (10,534) 19,466
Other restricted
funds		 (see
analysis
below)		 10,000 10,000 20,000
228,666 948,372 (873,106) 303,932
Total offunds 1,557,647 948,372 (1,789,452) 1,502,172

Other restricted funds
Balance at
Balance at 1 31 Nlarch
April 2020 Income Expenditure Transfers 2021
f f f
Stories in Stone HLF 115,094 243,164 (301,886) 56,372
Stories in Stone non HLF 985 1,450 (2,435)
Stories in Stone YDNPA 25,889 (25,889)
Coronavirus
Community		 Grants 23,225 (23,225)
Cumbria
Covid-19 Response
Fund 3,773 (3,773)
SIS - The Mercers' Company 1
Hanson Aggregates 10,000 (1,227) 8,773
SIS - NE Cave Conservation 118 (118)
Green Futures BLF 8,812 115,097 (123,371) 538
Green Futures
non BLF		 27,932 5,900 (12,473) 21,359
BeeTogether - Hl F 29,590 (20,484) 9,106
BeeTogether-
Non HLF		 14,777 16,500 (5,000) 26,277
EOCA Plastic Free Woodlands 11,250 (3,270) 7,980
YDNPA Linton Stores 832 (832)
YDNPA Drebley Stones 197 (197)
Tarmac Restricted
D'Oyly Carte Charitable
Total 2021		 Trust 10,000
244 227		 10,000
4000
434353		 (8,291)
~526 442		 ~4000
~70030		 11,709
142114

Balance at
Balance at 1 31 March
April 2019 Income Expenditure Transfers 2020
6 6 f
Stories in Stone HLF 52,254 526,756 (463,916) 115,094
Stories in Stone non HLF 424 561 985
Stories in Stone YDNPA 69,145 (43,256) 25,889
SIS - The Prince's Countryside
Fund 874 5,000 (5,874)
SIS - The Mercers' Company 1
SIS- NE Rural Trainees (541) 2,000 (1,459)
Hanson Aggregates 10,000 10,000
SIS - NE Cave Conservation 3,060 (2,942) 118
United Bank ofCarbon 3,500 (664) (2,836)
Tarmac Restricted 10,000 10,000
Green Futures BLF 9,104 188,986 (189,278) 8,812
Green Futures non BLF 5,500 24,980 (2,548) 27,932
BeeTogether - HLF 33,053 36,840 (40,303) 29,590
BeeTogether-
Non HLF		 5,000 10,025 (248) 14,777
YDNPA Mend our Mountains 100 (100)
YDNPA Linton Stores
YDNPA Drebley Stones
Total 2020		 4,500
3000
195474		 808848 (3,668)
~2803
~757059		 ~2835 832
197
244227

Summary offunds - current ye ar
Balance at
Balance at 1 Transfers 31 March
April 2020 Income Expenditure in/out 2021
6 6 6 6
Designated funds 454,019 35 (196,385) 82,496 340,165
General funds 744,221 1,026,330 (710,732) (77,467) 982,352
Restricted funds 303,932 703,422 (695,800) (5,029) 306,525
1,502,172 1,729,787 (1,602,917) 1,629,042
Summary offunds - prior year
Balance at
Balance at Transfers 31March
1 April 2019
E		 Income
f		 Expenditure
f		 inloutf 2020f
Designated funds 463,773 92 (224,853) 215,007 454,019
General funds 865,208 785,513 (591,493) (215,007) 744,221
Restricted funds 228,665 948,372 (873,106) 303,932
1,557,547 1,733,977 (1,789,452) 1,502,172

Analysis ofnet assets between funds - current year
Unrestricted Restricted Total
funds funds funds
2021f 2021f 2021f
Tangible fixed assets 11,801 11,801
Current assets 1,403,977 368,093 1,772,070
Creditors due within one year (88,143) (61,568) (149,711)
Creditors due in more than one year (5,118) (5,118)
Total 1,322,517 306,525 1,629,042
Analysis ofnet assets between funds - prior year
Unrestricted Restricted Total
funds funds funds
2020f 2020f 2020f
Tangible fixed assets 16,685 15,685
Current assets 1,279,023 343,584 1,622,607
Creditors due within one year (87,409) (39,652) (127,061)
Creditors due in more than one year (10,059) (10,059)
Tl 1,198,240 303,932 1,502,172

Group Group
2021 2020
6 5
Net
income/expenditure		 for the year (as per Statement of Financial
Activities) 126,870 (55,475)
Adjustments
for:
Depreciation
charges		 9,382 7,687
Dividends,
interests		 and rents from investments (1,987) (4,153)
Increase in stocks (29,478) (13,413)
Decrease/(increase) in debtors (164,538) 36,281
Increase/(decrease) in creditors 22,143 (14,985)
Net cash used in operating activities (37,608) (44,058)
27. Analysis ofcash and cash equivalents
Group Group
202'I 2020
6
Cash in hand 1,385,078 1,429,631
Total cash and cash equivalents 1,385,078 1,429,631
28. Analysis ofchanges in net debt
At 1 April At 31 March
2020 Cash flows 2021
6 6
Cash at bank and in hand 1,429,631 (44,553) 1,385,078
Financeleases (13,893) 4,434 (9,459)
1,415,738 (40,119) 1,375,619

payments und er non-cancellable
operating
lease		 s as follows:
Group Group Company Company
2021
6		 2020 2021
6		 2020
f
Not later than 1 year 7,450 8,197 7,450 8,'l97
Later than 1 year and not later than 5years 772 1,188 772 1,188
8,222 9,385 8,222 9,385