**Company Number 03423104 Charity Number 1070744**
## **RODLEY NATURE RESERVE TRUST LTD**
**DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2022**
**Company Number 03423104 Charity Number 1070744**
## _**RODLEY NATURE RESERVE TRUST LTD**_
## **Report of the directors for the year ending 31 December 2022**
The directors are pleased to present the annual directors' report together with the financial statements for the Trust for the year ended 31 December 2022, which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102) as applicable to small entities.
## **Objectives and activities**
The company's objective and its principal activity is the care and management of leased lands at the former Rodley Sewage Treatment Works as a nature reserve. This is achieved by habitat management for wildlife, in particular the wildlife of wetland habitats, and the education of the public in the understanding, appreciation and enjoyment of wildlife.
## **Achievements and performance**
On 3rd January 2022 the Reserve once again had to close - this time due to removal of the canal bridge at Moss Bridge Road. The replacement of this bridge was originally scheduled to take 3 months and Yorkshire Water negotiated on our behalf to obtain access for the Reserve volunteers over the farmer's fields at the top of the reserve. However, this access permission was not extended to visitors.
We were relieved when the first phase of the work was completed on schedule; the old bridge had been removed and the canal was once again open to boat traffic. The next stage was to be the construction of the new swing bridge and we were led to believe this would be in place by the end of May when we would again have vehicle access. In the meantime, it was decided to open the Reserve again on a trial basis on Sundays only from 3[rd] April with access on foot via the canal towpath.
Sadly, the work was to take much longer than planned and the new bridge wasn’t brought on site until October. By the end of the year we still had no vehicle access. Thanks to our hard working volunteers we were able to maintain Sunday opening for the public, continue essential habitat management work and complete an abbreviated programme of mid-week educational visits, for schools which were prepared to walk the children in along the towpath.
Inevitably, all large events had to be cancelled and sale of larger items in the visitor centre restricted to those items which could be carried out by hand. However, we were able to run a Moth Trap Opening event for our visitors on Sunday 27th August and a Fungus Foray on Sunday 23rd October, both of which were well attended. Supervised pond dipping was also able to take place during the summer months.
We have been supported throughout the year by Yorkshire Water, both in negotiating access for us and in underwriting our loss of profits claim for the losses suffered in the year. We continue to be very grateful for their support.
Along with the Yorkshire Water support mentioned above, we received personal donations from a number of Friends of the Reserve.
## _**Species sightings**_
A Black Redstart, first spotted on the farmland manure heap on 1[st] April and photographed close by two days later, was only the third record for us and the first since 9[th] February 2008. The odd new species is added to the Reserve list most years and this year it was a Black-necked Grebe that was seen on the river from the bridge on 7[th] November.
The old Barn Owl nest box on the east facing wall of the Yorkshire Water compound had been used successfully by a pair of Kestrels for a number of years but it was starting to deteriorate. A new box on a post was erected at the edge of the John Ackroyd Meadow with a camera installed. The birds certainly took to their new home, five young fledging successfully, the highest number of young ever on the Reserve from one nest.
The Barn Owls also had another good year raising three young in their nest box on the Scrubland. Having cameras in both the Kestrel and Barn Owl boxes and being able to relay images to monitors in the Visitor Centre has certainly proved very popular with our visitors but it also allows us to have detailed information about the private lives of these birds.
Daytime sightings of Otters have been few and far between in the past but there have always been signs of their presence. This year was almost certainly the best ever with numerous daytime sightings and a female with two young on several occasions.
Back in 2019 the Reserve was officially recognised as a Dragonfly Hotspot by the British Dragonfly Society. Two new species were added to the growing list this year - the Willow Emerald and Golden-ringed Dragonfly
2
**Company Number 03423104 Charity Number 1070744**
## _**RODLEY NATURE RESERVE TRUST LTD**_
## _**Barkers / Airedale Mills development**_
Finally the Board continues to be faced with issues with regard to the development of the Barkers Field area that is adjacent to the entrance to the Reserve.
The maintenance of an adequate ecology buffer/wildlife corridor between the properties and the river throughout the building process and in the longer term is an area of particular concern as it is extremely important to maintain connectivity of wildlife populations along the river. We are also concerned as to how this zone is to be protected and have stressed the need for adequate secure fencing before the construction phase begins.
A proposal to construct a pipeline across the ecology buffer for storm water discharge into the river is a worry as this could include pollutants and is immediately upstream of our water inlet where we pump water onto the Reserve’s wetlands. This could have devastating consequences for our wildlife populations. It is also in an area where there has been a considerable amount of Otter activity this year.
Another area of concern is the prevention of domestic cats from accessing the Reserve. This would cause a major problem for ground nesting birds and small mammals such as our Harvest Mouse population that we have spent so many years establishing. It does appear that these concerns have been addressed but we do, nevertheless, need to remain vigilant throughout the construction process.
The Board are keeping the situation under review .
## **Managing for the Public Benefit**
The Directors have paid due regard to the Charity Commission's guidance on public benefit in deciding what activities the charity should undertake. Rodley Nature Reserve Trust recognises the need to carry out its charitable activities for the benefit of the public and retains this aim at the centre of its strategic planning.
Involving children in the natural world is an important part of our work on the Reserve and school visits have always proved very popular. Sadly, a lower than normal number took place in 2022 due to the restricted "walk-in" access along the tow path and school timetable restrictions on the amount of time available for a visit. Rodley Robins continued to meet, initially off-site at various locations (dubbed "Rodley Robins on Tour") for the first 7 months, then on-site from August. This latter period did result in the sessions being shorter than usual due to the walk in along the tow-path. However every effort was made to keep the children involved and engaged through this difficult year.
## **Fundraising Policy**
Rodley Nature Reserve Trust does not employ agents to raise funds on their behalf, nor does it undertake unsolicited mailings to request donations.
Funds are raised through:
Grants received
Unsolicited donations and legacies from members of the public
Membership of the Friends of Rodley Nature Reserve
Corporate donations either unsolicited or via application/nomination
Off site donation boxes where the responsible official has either requested in writing, or has given written permission On site donation boxes
On site fund raising events
Sales of products and catering within the Visitor Centre
## **Financial Review**
The Statement of Financial Activities shows a net surplus of £9,696 and total funds as at 31 December 2022 of £547,084
The Directors have a policy to retain reserves adequate to operate the Nature Reserve for one year should no income arise plus £5,000 as a contingency. They estimate that this would together require £30,000. At 31 December 2022 the unrestricted reserves are £292,303 (2021 £271,002).
## **Future Developments**
Looking ahead in 2023, we now have vehicle access once more, albeit with teething problems in the opening and closing of the new bridge. We still have the building development to deal with in the future but the trustees have continued to closely examine the planning application in great detail and have submitted a number of reports to the Planning Department. We will continue to monitor developments, in particular potential access issues during construction.
Finally, can we once again say a big thank you to all our volunteers and visitors who have supported us throughout yet another challenging year and, of course, the Friends of Rodley Nature Reserve who have continued to raise the valuable funds needed to maintain this wonderful place. We must also thank all of you who have taken the time and trouble to make your own views known on the Planning website. The Trust continues to work closely with local councillors and Leeds City Council planning officers and Yorkshire Water to ensure the interests of the Reserve, its users and local communities are protected.
3
**Company Number 03423104 Charity Number 1070744**
_**RODLEY NATURE RESERVE TRUST LTD**_
## **Directors, Senior Officials, Advisors and Administrative details**
The Directors (also referred to as Trustees) in position on the date this report was approved are:
G J Barlow M J Bellwood J W Brook J Hart J S Knapp K A McLeod P Murphy D A Nesham L Staniland (appointed 4 December 2022) D Swann (appointed 4 December 2022) A Woodall (appointed 1 December 2022)
The Directors named above are Full Members of the Company.
**Company Secretary** P Murphy **Company Number** 3423104 **Charity Number** 1070744 **Registered Office** 12 West End Lane Horsforth Leeds LS18 5JP **Bankers** Yorkshire Bank plc 94 - 96 Briggate Leeds LS1 6NP National Westminster Bank plc 7 Hustlergate Bradford BD1 1PP The Charity Bank Ltd Fosse House 182 High Street Tonbridge TN9 1BE **Honorary Independent Examiner** C Lawrence 8 High Ash Avenue Leeds LS17 8RG
4
**Company Number 03423104 Charity Number 1070744**
## _**RODLEY NATURE RESERVE TRUST LTD**_
## **Structure, Governance and Management**
## Governing Document
Rodley Nature Reserve Trust is a company limited by guarantee governed by its Memorandum and Articles of Association, and was incorporated on 27 August 1997. It is registered as a charity with the Charity Commission.
Anyone over the age of 18 can become a member of the company provided they are approved by 75% of the Directors appointed at the time of their application. There are currently 11 members each of whom agrees to contribute £1 in the event of the charity winding up.
## Appointment of Directors
Members have the power to appoint directors. Also the directors have the power to appoint no more than 4 additional directors to their number, subject to approval by 75% of the directors.
Organisation
The charity is organised so that the Directors normally meet once a month to manage its affairs. During the Coronavirus pandemic, some meetings were held remotely. However in-person meetings resumed on a monthly basis in 2022.
No staff were employed by the charity during the year. However the charity is grateful to volunteers for the skills and support they so willingly bring.
Friends of Rodley Nature Reserve were set up in 2001 as a Branch with the sole purpose of raising funds for the Trust. The Friends meet monthly and manage a separate bank account.
## **Risk Management**
The Directors are to continue to review the major risks to which the charity is exposed, and systems have been established to mitigate these risks.
Internal risks are minimised by the continued implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the company. These procedures will be periodically reviewed to ensure they still meet the needs of the company.
: select suitable accounting policies and then apply them consistently;
: observe the methods and principles of the Charities SORP;
: make judgements and estimates that are reasonable and prudent;
: prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Trust will ..continue in business.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Trust and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Trust and hence for taking steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included in the charitable company's website.
## **Statement as to disclosure to our Independent Examiner**
In so far as the Directors are aware at the time of approving our annual report:
- a) there is no relevant information, being information needed by the Independent Examiner in connection with preparing his report, of which the Independent Examiner is unaware.
b) the directors have made the necessary enquiries that they ought to have individually taken, have each taken all the steps that he/she is obliged to take as a director in order to make themselves aware of any relevant information and to establish that the Independent Examiner is aware of that information.
By order of the board of directors
18th April 2023
K A McLeod (Director and Treasurer)
5
RODLEf NATURE RESERVE TRUST LTD
Company Number 03423104
Charity Number 1070744
INDEPENDENT EXAAIINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
Rospon•lbllltl8s and basis of veport
Charitses Act 2011 ('Ihe Acr)
I report in respect of my eyamin*M)n of the Trusfs nts carTEd ¢>Jt uThJer secl¥)n 145 of the 2011 Act
and in caffwng out my examination I lwve folky**d all appkable Directi grrfen by the Chanty Commission
under section 14515){b) of the Act
Independent examlnef• statome
I have completed my examiTran. l ¢th that Th) materi* mattern have cobYE lo my attenn in connection
with my examination ¥thh gives me cause to bdieve thaL in any material respect
2 the accounts did not a¢c(Kd wth the xcounting red5. or
3 the accounts dKI not com&ty with the applicable requirements concemti)g the forn and content of
Charitses (Accounts and ReFortsl Regulations 2008 than any requirement that th8 accounts give a
'true and fairf VI is not a rnatter c4)nswJered as Pwt of an independent examinat
I have no concems and have come no other matters In conft wlth Ihe examwiatMM to which
attentn should be drawn in this repjt in order to enable a proper understarwjirwa of the accounts to be
?02
C Lawrence
8 High Ash Avenue
Leeds
LS17 8RG
## _**Rodley Nature Reserve Trust Limited**_
## _**Statement of Financial Activities for the Year Ended 31 December 2022 (Including Income & Expenditure Account)**_
|**Note**
**Income from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Bank Interest receivable
6a
**Exceptional income:**
Loss of Profits Claim Quarters 1 to 3
6b
**Total**
**Expenditure on:**
Raising funds
5
Charitable activities
7
**Total**
Net income/(expenditure)
Transfers between funds
8
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**2022**
**2021**
**£**
**£**
**£**
**£**
15,709
75
15,784
21,620
7,142
-
7,142
22,044
5,960
-
5,960
16,397
467
-
467
13
29,278
75
29,353
60,074
25,057
-
25,057
-
54,335
75
54,410
60,074
4,386
-
4,386
12,866
40,017
311
40,328
42,629
44,403
311
44,714
55,495
9,932
( 236)
9,696
4,579
11,369
( 11,369)
-
-
21,301
( 11,605)
9,696
4,579
271,002
266,386
537,388
532,809
292,303
254,781
547,084
537,388|
|---|---|
In February 2023 a claim for Loss of Profits for Q4 of 2022 was submitted to Yorkshire Water, in the sum of £4,583. This has not yet been confirmed by Yorkshire Water and is therefore not included in the accounts.
There were no recognised gains and losses for 2022 and 2021 other than those included in the income and expenditure account.
The notes on pages 10 to 13 form part of these accounts.
7
## _**Rodley Nature Reserve Trust Limited**_
## _**Statement of Financial Position/Balance Sheet as at 31 December 2022**_
|**Note**
**Fixed assets**
Tangible fixed assets
13
**Current assets**
Stocks
14
Debtors
15
Cash at bank and In hand
16
**Creditors: Amounts falling due**
**within one year**
17
**Net current assets**
**Net assets**
**The funds of the charity:**
**Restricted income funds**
18
**Unrestricted funds**
18
**Total charity funds**|**2022**
**£**
**£**
368,391
2,468
16,911
161,414
180,793
( 2,100)
178,693
**547,084**
254,781
292,303
**547,084**|**£**
2,862
8,806
141,805
153,473
( 4,434)|**2021**
**£**
388,349
149,039
**537,388**
266,386
271,002
**537,388**|
|---|---|---|---|
For the financial year ended 31 December 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year ended 31 December 2022 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of the accounts.
**Approved on behalf of the Board of Directors on 18th April 2023 and signed on its behalf.**
## **K A McLeod Director and Treasurer**
The notes on pages 10 to 13 form part of these accounts.
8
_**Rodley Nature Reserve Trust Limited**_
## **Notes to the Accounts for the Year Ended 31 December 2022**
**----- Start of picture text -----**
Cashflow Statement 2022
£
Cash flows from operating activities
Net cash provided by operating activities ( 3,495)
Cash flows from investing activities
-
Proceeds from sale of property, plant and equipment
Purchase of property, plant and equipment ( 1,953)
Compensation for Loss of Profits 25,057
Change in cash in the reporting period 19,609
Cash at the beginning of the period 141,805
Cash at the end of the period 161,414
2022
Reconciliation of Net Income/(expenditure) to net £
cash flow from operating activities
Net Income 9,696
Adjustments for
Depreciation charges 21,827
Loss on disposal of fixed assets 84
Provision for liabilities -
Compensation for Loss of Profits ( 25,057)
(Increase)/decrease in stocks 394
(Increase)/decrease in debtors ( 8,105)
Increase/(decrease) in creditors ( 2,334)
Net Cash Provided by operating activities ( 3,495)
Analysis of cash and cash equivalents 2022
£
Cash in hand and instant access accounts 81,299
Notice deposits (less than 3 months) 40,052
Notice deposits (greater than 3 months) 40,063
-
Overdraft facility repayable on demand
Total cash and cash equivalents 161,414
**----- End of picture text -----**
## **Reconciliation of net debt**
The Trust has no borrowings other than trade creditors payable on normal terms and therefore does not prepare a reconciliation of net debt
9
_**Rodley Nature Reserve Trust Limited**_
**Notes to the Accounts for the Year Ended 31 December 2022**
## **1 Accounting policies**
## **a) Basis of preparation of accounts**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) and the Companies Act 2006 as applicable to small entities.
## **b) Preparation of the accounts on a going concern basis**
The directors are satisfied that accounting for the Trust on a going concern basis is fully justified.
## **c) Income**
Voluntary income is received by way of grants, donations, gifts & subscriptions and is included in full in the Statement of Financial Activities in the year in which they are receivable.
## **d) Expenditure**
Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.
## **e) Operating leases**
Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are reflected in the Statement of Financial Activities as incurred.
## **f) Depreciation**
Depreciation is calculated to write off the cost of tangible fixed assets on a straight line basis over their expected useful lives.
Leasehold Improvement Nature Reserve 50 years Buildings and Infrastructure 25-50 years The asset lives are though reduced to the period to the end of the lease (2058) if shorter than the above period Hides and Shelters Metallic 25 years Wooden 10 years Plant & Equipment 4 years Fixtures and Fittings 10 years
## **g) Stock**
Stock is stated at the lower of cost and net realisable value, after making due allowance for any obsolete items
## **h) Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **i) Creditors**
Creditors are recognised where the Trust has present obligations resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts.
## **j) Unrestricted Funds**
Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the Trust without further specified purpose and are available as general funds.
## **k) Restricted funds**
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
## **2 Legal status of the Trust**
The Trust is a company limited by guarantee and has no share capital. In the event of the company being wound up, the liability is limited to £1 per member.
10
_**Rodley Nature Reserve Trust Limited**_
## **Notes to the Accounts for the Year Ended 31 December 2022**
|**3**
**Donations and legacies**
Donations
Legacies
Friends Of RNR Subscriptions
Gift Aid Refundable
**4**
**Charitable activities**
Grants - Natural England
Grant - Leeds City Council
Memorials
Projects
Others
**5**
**Other trading activities for raising funds**
Visitor Centre sales
Visitor Centre cost of sales
Margin arising
**6**
**Other income**
**6a**
Interest receivable on cash deposits
**6b**
Exceptional income in relation to Loss of Profits Claim Quarters 1 to 3|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
5,354
75
1,000
-
6,390
-
2,965
-
15,709
75
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
7,142
-
-
-
-
-
-
-
-
-
7,142
-|**Total**
**Total**
**2022**
**2021**
**£**
**£**
5,429
10,995
1,000
-
6,390
7,167
2,965
3,458
15,784
21,620
**Total**
**Total**
**2022**
**2021**
**£**
**£**
7,142
6,342
-
9,431
-
86
-
6,025
-
150
7,142
22,034
**2022**
**2021**
**£**
**£**
5,960
16,397
4,386
12,866
1,574
3,531
_26.4%_
_21.5%_
**2022**
**2021**
**£**
**£**
467
13
25,057
-|
|---|---|---|
Loss of Profits arose due to the closure of the direct access at Moss Bridge Road, during the replacement of the canal bridge, required for the development of the old Barkers site. Details of the closure are set out in the Directors' Report.
The compensation claim has been underwritten by Yorkshire Water on our behalf. The sum included as exceptional income above represents the sums actually received at the date of preparation of these accounts. Compensation for Quarter 4 to the value of £4,583 has been applied for, but not yet received from Yorkshire Water and is therefore not included in the accounts as either an income item or a debtor.
|**enditure on charitable activities**
Habitat Management
Visitor Centre Overheads
Central Overheads
Included above
Arising on:
Restricted assets
Unrestricted assets|**Unrestricted**
**Funds**
**£**
5,575
4,964
7,567
18,106|**Depreciation**
**/Loss on**
**disposal**
**Restricted**
**Funds**
**Total**
**2022**
**Total**
**2021**
**£**
**£**
**£**
**£**
15,231
311
21,117
23,725
3,034
-
7,998
8,758
3,646
-
11,213
10,146
21,911
311
40,328
42,629
**Depreciation**
**Loss on**
**Disposal**
**Total**
**£**
**£**
**£**
11,369
-
11,369
10,458
84
10,542
21,827
84
21,911|
|---|---|---|
## **7 Expenditure on charitable activities**
11
_**Rodley Nature Reserve Trust Limited**_
**Notes to the Accounts for the Year Ended 31 December 2022**
## **8 Transfer between funds**
The transfer between funds represents the depreciation incurred on assets acquired with restricted funds but utilised for unrestricted activities.
## **9 Operating leases**
On 28 August 1998 the Trust entered a 60 year lease with Yorkshire Water Services Limited in respect of the land at Rodley Meadows Sewage Treatment Works, Rodley, Yorkshire, at a rent of £50 per annum. In 2001, 2007, 2015 and 2019 additional pieces of land were transferred under the original lease increasing the annual rent to £61 per annum.
## **10 Employees' remuneration**
The Trust is operated entirely by volunteers who receive no remuneration. Their tasks primarily involve the management of the reserve and the Friends of Rodley Nature Reserve Group, habitat management, operation of the Visitor Centre and providing education opportunities for members of the local community and visitors.
## **11 Directors' remuneration, reimbursed expenses and donations**
No director received remuneration for their service during the year. A total of £1,033 was reimbursed to 6 of the directors, officers or their direct family during the year in respect of expenditure incurred in carrying out their responsibilities. These payments were for publicity, post, administration, cleaning supplies and habitat management (2021 - £1,574 to 6 directors or officers). Further, 10 directors, officers and their direct family subscribed to the Friends of Rodley Nature Reserve or made donations to the value of £158 (2021 £101 by 7 directors).
## **12 Taxation**
The Trust is a registered charity and is exempt from income and corporation tax to the extent that the income and gains are applicable and applied to charitable purposes only.
|**13**|**Tangible assets**||**L/H Improvements**||
|---|---|---|---|---|
||Cost or Valuation:||**Nature**
**Buildings &**
**Reserve**
**Infrastructure**
**£**
**£**|**Hides &**
**Fixtures**
**Plant and**
**Assets Under**
**Total**
**Shelters**
**& Fittings**
**Equipment**
**Construction**
**£**
**£**
**£**
**£**
**£**|
||At 1 January 2022||180,000
261,088|58,561
52,277
59,623
1,316
612,865|
||Additions in Year||-
-|-
873
630
450
1,953|
||Disposals in Year||-
-|-
-
( 453)
-
( 453)|
||Transfers||-
1,766|-
-
-
( 1,766)
-|
||At 31 December 2022||180,000
262,854|58,561
53,150
59,800
-
614,365|
||Depreciation||||
||At 1 January 2022||82,800
50,768|19,955
18,173
52,820
-
224,516|
||Disposals in Year||-
-|-
-
( 369)
-
( 369)|
||Charge for Year||3,600
7,752|2,681
3,722
4,072
-
21,827|
||At 31 December 2022||86,400
58,520|22,636
21,895
56,523
-
245,974|
||Net Book Values||||
||**At 31 December 2022**||**93,600**
**204,334**|**35,925**
**31,255**
**3,277**
**-**
**368,391**|
||At 1 January 2022||97,200
210,320|38,606
34,104
6,803
1,316
388,349|
|**14**|**Stocks**|||**2022**
**2021**|
||Visitor Centre Goods for|Resale||**£**
**£**
2,468
2,862|
12
_**Rodley Nature Reserve Trust Limited**_
## **Notes to the Accounts for the Year Ended 31 December 2022**
|**15**
**Debtors & prepayments**
Prepayments
HMRC - Gift Aid
Natural England - Education Visits
Loss of profit claim - Quarter 3 (received 4 January 2023)
Other Debtors
**16**
**Cash at bank and in hand**
Cash In hand
Cash in current accounts
Cash held on deposit - less than 3 months notice
Cash held on deposit - greater than 3 months notice
Balances on deposit have a notice period of 100 days or less
**17**
**Creditors: Amounts falling due within one year**
Accounts Payable - Third Parties
Accounts Payable - Directors
Accruals & Deferred Income
**18**
**Funds of the charity**
Balance at 1 January 2021
Surplus/(Deficit) for the year to 31 December 2021
Balance at 31 December 2021
Surplus/(Deficit) for the year to 31 December 2022
Balance at 31 December 2022
**Restricted reserves are represented by**
NBV of fixed assets acquired through restricted donation
Restricted donations received not yet spent|**Unrestricted**
**Reserves**
**£**
261,886
9,116
271,002
21,301
292,303|**2022**
**2021**
**£**
**£**
3,136
3,404
2,465
3,450
2,600
1,800
8,689
-
21
152
16,911
8,806
**2022**
**2021**
**£**
**£**
345
784
7,476
12,882
113,530
128,139
40,063
-
161,414
141,805
**2022**
**2021**
**£**
**£**
1,621
4,054
-
-
479
380
2,100
4,434
**Restricted**
**Reserves**
**Total**
**£**
**£**
270,923
532,809
(4,537)
4,579
266,386
537,388
(11,605)
9,696
254,781
547,084
**2022**
**2021**
**£**
**£**
253,049
264,418
1,732
1,968
254,781
266,386|
|---|---|---|
13
CHARITY COMMISSION
FOR ENGMD AND WALES
Independent examinerfs report on the
accounts
Section A
Independent Examiner's Report
Report to the trusteesl
members of
Rodley Nature Reserve Trust Limiied
On accounts for the year
ended
31 December 2022
Charlty no
lrfany)
1070744
Set out on pages
7-13
I report to the trustees M my examination of the accounts of the above
charity (Ihe Trusf) for the year ended 3111W2022.
Responslbllltlo• and
basls of r•port
A8 the charty's tru8tee8. you are responsible for th8 preparation of the
accounts in accordance with the requiremerts of the Charities Act 2011
I report in respeca of my examination of the Trust's accounts carrsed out
under sedion 145 of the 2011 Act and in carrying out my examination, I
have followed all the applKable Directions given by the Charity Commission
under sectson 145(5)(b) of the Ail.
Independent
examlnerf8 8tatem6nt
I have compbted my examination I confimi that Th) material matters have
Come to my attention in Connection the examinatTon (other than that
disdosed below.) which gives me cause to believe that in. any material
respect..
the accounts'ng re¢ts vRre not kept in accordance with section 130
of the Chariks Act; or
the accounts did not accord with the accounting records.. or
the a¢¢ounts did not c(xnpty with the applicable requirements
conceming the forni and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a knie and fairf view which is not a matter
considered as part of an independent examination.
I have rK> Conce arKI have come acfOSS no ither matters in connection
th the examination to which attention should be drawn in this report in
¢xder to enable a proper understarKling of the acuntS to l* aChed.
' Ilease delete the w0S in the brackets rfthey do not apply.
Signed:
Z023
Name:
Chfis Lawre
Relevant profeMional
quallfi&itlonls) or body
IG4EW, STEP
IER
Oct 2018
(if any):
Address:
8 High Ash Grove
Leeds
LS17 8RG
Section B
Disclosure
Only complete if the examiner needs to highlight rnatenal matters of Gonrn
{see CC32. Indepent examination of ch*ty a¢unts. directions and
guidarnx for examuws).
Givo hora brief detail* of
any Items that the
examiner wishes to
disclo.
/A
IER
Oct 2018