OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

Valeways

Report & Financial Statements for the year ended 31 March 2021 Charity number: 1062031

Valeways - for year ending 31 March 2021

Contents

Item
Objectives and Activities
Achievements and Performance
Financial Review
Structure, Governance and Management
Reference and Administrative Details
Responsibilities of Trustees
Statement of Financial Activities
Balance Sheet
Notes forming part of the financial statements
Page
1
2
3
3
3 - 4
4
5
6
7 - 9

Valeways: Trustees’ Annual Report for Year ending 31 March 2021

OBJECTIVES and ACTIVITIES

The Charity’s objects are:

The charitable activities of Valeways are summarized under the following headings:

A. Public Rights of Way Improvement and Maintenance

Scope of Activity

To support the provision of a quality experience for users of rights of way in the Vale, with a particular focus on walking for health. Improvements are concerned with the identification and communication of damaged footpath furniture: stiles, gates etc. Maintenance relates to minor repairs to footpath furniture and clearance of vegetation.

Objectives

B. Guided Walking

Scope of Activity

To contribute to the health and wellbeing agenda for the Vale by continuing to offer a quarterly based walking programme with up to four walks per week, led by trained volunteers, across the county. To encourage walking tourism in the Vale.

Objectives

C. Walking Promotion

Scope of Activity

To promote independent walking in the Vale by developing and making available route information. Additionally, to act as advisor to Creative Rural Communities (CRC) in the Vale in their project to develop walking tourism.

Objectives

Page 1

Valeways: Trustees’ Annual Report for Year ending 31 March 2021

ACHIEVEMENTS and PERFORMANCE

The charity’s activities were suspended in the middle of March 2020 following the Government announcements responding to the Covid-19 crisis, and restarted at the beginning of August 2020. However, activities were also suspended for 3 weeks towards the end of October 2020 in the ‘Firebreak’ lockdown and again from the 20[th] December 2020 until 26[th] April 2021 in a further lockdown. This severely limited the Walk & Clear and Guided walking programme during this financial year.

A. Public Rights of Way Improvement and Maintenance

Valeways – ‘Walk & Clear’ Contributors

Valeways organizes volunteer-led working parties to go out on a regular basis and clear overgrowing vegetation from public rights of way in the Vale.

Total value of this volunteer contribution – 983 hours – monetary value £6,350.

- Valeways Adopt a Path

Valeways encourages volunteers to "adopt" a path and regularly inspect it to identify any problems. Total value of this volunteer contribution – 176 hours – monetary value £2,274 .

B. Guided Walking

Valeways trains and supports volunteer walk leaders to guide walks across the Vale.

Walk Leader volunteer contribution totals 598 hours – monetary value of £7,726.

Walking Programme

Walking Festival

The annual Vale of Glamorgan Walking Festival was cancelled in 2020 due the Covid-19 restrictions, but will go ahead in September 2021.

Planned objectives:

C. Walking Promotion

PUBLIC BENEFIT STATEMENT

The trustees confirm that they have complied with the duty in the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit, ‘Charities and Public Benefit’. As stated elsewhere in this report, Valeways’ charitable activity work is clear evidence of both the identifiable benefit provided and the relation of this benefit to the charity’s aims. By fundamental definition, Valeways beneficiaries - as users of PROW - are the public where 'public' is used in its widest sense without exceptions or exclusions.

Page 2

Valeways: Trustees’ Annual Report for Year ending 31 March 2021

FINANCIAL REVIEW

Valeways continues to face challenges as it no longer receives core funding from the Vale of Glamorgan Council and now operates without paid staff, resourced and lead solely by volunteers. The National Lottery funding received in March 2020 to support the Adopt a Path scheme, has contributed a significant amount to this year’s income supplemented by a grant from the Heritage Lottery for the Cadoxton walk and history project, some of which has been deferred to 2021-22 as the filming has had to wait for the Covid-19 restrictions to be relaxed. Also, during 2020-21 Valeways received large grants from the Simon Gibson Trust, and the M&G Community Fund. Subscription income from the Friends of Valeways was in line with last year, and sundry donations increased by 70% this year.

Operating expenditure in 2020-21 fell significantly following the release of the two part-time staff during the previous year. Valeways’ trustees continue to play an active role in the management of the charity and have contributed well in excess of 1,000 hours during 2020-21, and volunteers including the two former employees have increased their contribution to the charity’s regular and project related activities.

In 2020-21 with incoming resources of £19,929 (prior year: £14,995), Valeways generated an operating surplus of £14,469 (prior year: deficit of £8,236), a dramatic improvement. This year, as was the case for the last two years, the income level is below the independent examination threshold of £25,000.

Reserves Policy . The trustees are aware of the need to accumulate sufficient reserves such that the Charity can continue in operation during challenging times. The reserves target is between 6 – 12 months’ total core running costs which gives a range of £4,000 to £8,000. The current unrestricted reserves level of £22,034 is well above this, but the trustees plan to reinvest the reserves in a new website, electronic document and file storage, tools and training now that the Covid-19 restrictions have been largely relaxed and all activities can be resumed.

STRUCTURE, GOVERNANCE & MANAGEMENT

Governing Documents. Valeways registered as a charity in April 1997. Since June 2020 Valeways has been operating as a Charitable Incorporated Organisation (CIO) using the standard constitution model recommended by the Charities Commission.

Recruitment and Appointment of Trustees. The business of the Charity shall be managed by the trustees who may exercise all the powers of the Charity as per the governing documents. Trustees are appointed by a resolution passed at a properly convened meeting of the charity trustees. Recruitment of candidates for trustee positions may be by advertising or from recommendations. Candidates are expected to demonstrate relevant skills and experience that will benefit the charity.

Risk Management . The trustees continually examine the principal areas of the charity’s operations and it regularly considers the major risks that may arise in each of these areas. Under normal conditions, the established resources and systems should allow the risks identified to be mitigated to an acceptable level in day-to-day operations. Financial risks continued to be monitored carefully in light of restricted funding and bearing in mind future plans and commitments. The trustees focused considerable time and effort during the year on the risks arising from the spread of the Covid-19 virus and implemented actions and controls to limit risks to volunteers, walkers and members of the public.

REFERENCE AND ADMINISTRATIVE DETAILS

Directors/Trustees - at date of report’s approval:

Mr P Weston (Chairman) Mr D Phillips Mr G Clark Mr P Hawkins Mr P Cornell

Mr M Edwards, Mrs B Gibbins and Mr A Simmonds served as trustees during 2020-21.

Page 3

Valeways: Trustees’ Annual Report for Year ending 31 March 2021

Registered Office Unit 7, Barry Community Enterprise Centre Skomer Road, Barry Vale of Glamorgan CF62 9DA Bankers Co-operative Bank Charity Registration Details Name: Valeways No: 1062031

STATEMENT OF TRUSTEES' RESPONSIBILITIES

Charity and company law require the Board of Trustees, as trustees and directors, to prepare financial statements for each financial year that give a true and fair view of the state of the affairs of the charitable company and of the results for the year. In preparing those financial statements, the Board of Trustees is required to:

The Board of Trustees is responsible for keeping adequate accounting records which disclose, with reasonable accuracy, at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ON BEHALF OF THE BOARD:

Peter Weston, Director

Approved by the Board on 29 September 2021

Page 4

Valeways

Statement of Financial Activities for the year ended 31 March 2021 (Incorporating an income and expenditure account)

Notes Unrestricted Restricted Total for year
funds funds 2020/21
2019/20
Income
Grants
2
Donations
2
Publications
Bank interest
Expenditure
Activities
Staff
3
Office
Governance
Net income/(expenditure)
Transfer between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
£
5,050
4,410
152
-
9,612
199
-
319
-
518
9,094
5,383
14,477
7,557
22,034
£
10,017
300
-
-
10,317
2,396
-
2,479
67
4,942
5,375
(5,383)
(8)
5,406
5,398
£
£
15,067
12,056
4,710
2,832
152
90
-
17
19,929
14,995
2,595
3,051
-
16,483
2,798
3,697
67
-
5,460
23,231
14,469
(8,236)
-
-
14,469
(8,236)
12,963
21,199
27,432
12,963

Page 5

Valeways

Balance Sheet as at 31 March 2021

Notes
£
£
Current assets
Debtors
4
99
Cash/bank
35,936
36,035
Creditors:Amounts falling due within one year
5-6
(8,603)
Net current assets/(liabilities)
27,432
Net Assets
27,432
Funds
Unrestricted income funds
22,034
Restricted income funds
7
5,398
27,432
31 March 2021
£
£
101
22,289
22,390
(9,427)
12,963
12,963
7,557
5,406
12,963
31 March 2020

In approving these financial statements as Directors of the Charitable Company we hereby confirm:

The directors acknowledge their responsibilities for:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

ON BEHALF OF THE BOARD:

Peter Weston, Director

Approved by the Board on 29 September 2021

The notes on pages 7 to 9 form part of these financial statements

Page 6

Valeways

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

1 ACCOUNTING POLICIES

Basis of preparation . The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have also been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 - abbreviated to Charities SORP FRS102) issued on 16 July 2014, Update Bulletin 1 (effective 1 January 2016) to Charities SORP FRS 102, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and the Companies Act 2006. For the third financial year, as a smaller charity, Valeways has adopted a simplified income and expenditure account as its’ SOFA.

Public Benefit. Valeways (the charity) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s) .

Preparation of the accounts on a going concern basis. The trustees consider that the charity can continue as a going concern for at least the next 12 months.

Income. Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Where income has related expenditure (as often with fundraising), the income and related expenditure are reported gross in the SOFA.

Interest receivable. Interest on any 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.

Fund accounting. Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds are donations which the donor, or charity when making an appeal, has specified are to be solely used for particular areas of the charity’s work.

Expenditure. Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement is required and the obligation’s amount can be measured reliably.

Stock. The charity has no material stock holdings .

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 .

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

Cash at bank and in hand. Cash at bank/in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account .

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 trade discounts due.

Taxation. The charity is exempt from corporation tax on its charitable activities.

Operating lease agreements. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Fixed assets. The Charity has an item capitalisation threshold of £1,000; all eligible assets have been fully depreciated.

Page 7

Valeways

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

2 INCOME
Grants
Barry Town Council
Vale of Glamorgan Mayor's Foundation Fund
Rockwool
Simon Gibson
Vale Tourism Association
The Albert Hunt Trust
Lions Club and Community Councils
M&G Community Fund
2020/21
2019/20
£
£
-
500
250
250
-
2,500
3,000
3,000
-
3,956
-
1,000
50
850
1,800
-
GVS Grants 707
-
National Lottery Community Fund
Heritage Lottery
Total Grants
6,908
-
2,352
-
15,067
12,056

Government grants (defined in the SORP as ‘transfer of resources to a charity in return for compliance with specified conditions relating to the operating activities of the charity’) recognised in the accounts comprise income from local authorities and government agencies of £1,007 (2019/20: £5,156).

Donations

Friends of Valeways subscriptions
Other
Total Donations
3 NET EXPENDITURE
Net expenditure is stated after charging:
Salaries
Social security costs
Salary processing charges
Staff expenses
Staff Costs
Directors'/trustees' expenses
Total number of employees
Average monthly number of full-time equivalent employees
1,450
1,431
3,260
1,402
4,710
2,832
2020/21
2019/20
£
£
-
16,157
-
191
-
80
-
55
-
16,483
67
-
Number Number
-
2
-
0.9

The total amount relating to termination payments during the year was £0 (prior year: £5,363). Key management personnel comprise only unpaid trustees. There were no related party transactions and no director/trustee remuneration was paid. Expenses were paid to one trustee, £67 (prior year: £0). Office costs include £1,610 (prior year: £1,584) office rental under a cancellable operating lease.

4 DEBTORS
Prepayments
Total debtors
5 CREDITORS: Amounts falling due in one year
Trade creditors
Deferred income
Other creditors and accruals
Total creditors
2020/21
2019/20
£
£
99
101
99
101
2020/21
2019/20
£
£
103
327
8,440
9,100
60
-
8,603
9,427

Page 8

Valeways

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

6 DEFERRED INCOME 6 DEFERRED INCOME 2020/21
2019/20
Grant received for activities to be carried out in the following year.
Balance as at 1 April 2020
Amount deferred in year
Amount released to restricted income
Balance as at 31 March 2021
7 RESTRICTED FUNDS
At 1 April
2020
Income
£
£
Walk leaflet reprint
600
300
Adopt a path and related walking activities
-
6,908
Cadoxton history project
-
2,352
Posters, flyers and Covid PPE
-
707
Vale of Glamorgan walking festivals
4,806
50
5,406
10,317
£
£
9,100
-
6,248
9,100
(6,908)
-
8,440
9,100
Expenditure At 31 March
2021
£
£
165
735
6,908
-
2,352
-
707
-
193
4,663
5,406
10,317
10,325
5,398

The walk leaflet reprint grant was from Dow Corning. The Adopt a path and related walking activities funding was from the National Lottery. The Cadoxton history project was funded by the Heritage Lottery. The funding for the Vale of Glamorgan Walking Festivals was from the ValeTourism Association, the Lions Club, and a number of Community Councils. GVS arranged two grants, one for posters and flyers promoting walks, and the other for Covid PPE and office sanitising.

8 FUND/ASSET ANALYSIS
Net current assets
Unrestricted
funds
Restricted
funds
2020/21
total funds
2019/20
total funds
£
£
£
£
22,034
5,398
27,432
12,963
22,034
5,398
27,432
12,963

9 2019/20 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Income
Grants
Donations
Publications
Bank interest
Expenditure
Activities
Staff
Office
Governance
Unrestricted
Restricted
Total
funds
funds
£
£
£
6,750
5,306
12,056
2,832
-
2,832
90
-
90
17
-
17
9,689
5,306
14,995
1,301
1,750
3,051
11,663
4,820
16,483
2,897
800
3,697
-
-
-
15,861
7,370
23,231
Unrestricted
Restricted
Total
funds
funds
£
£
£
6,750
5,306
12,056
2,832
-
2,832
90
-
90
17
-
17
9,689
5,306
14,995
1,301
1,750
3,051
11,663
4,820
16,483
2,897
800
3,697
-
-
-
15,861
7,370
23,231
Net income/(expenditure)
Reconciliation of funds
Total funds brought forward
(6,172)
(2,064)
(8,236)
13,729
7,470
21,199
Total funds carried forward 7,557
5,406
12,963

Page 9