Ancient Tree Forum IA company limited by guarantee) Report and Financial Statements For the year ended 31 March 2023 Company number 03578609 (England & Wales) Charity number. 1071012 ANCIENT TREE FORUM wll •ACC*￿RNE* 10110rdty23 CCthIPANIES HOUSE A18 Ancient Tree Forum Report and Financial Slatements For the year ended 31 March 2023 Independenl Examiner's Report Contents Report of the Trustees.......-... Inlerim Chair's rep¢)rt............-.............................................. Objedives and ACliwt￿S....... Public Benefft............................................. Achievements and PerfOrrnan￿.............................................. . ................... .... .......... ... Structure G0Veman￿ arKI Management..................................................... ................... 10 Financial Review..................-....................... 11 Referefft and Administrative Delails.................................. . . ................... 12 St*emenl of frustees. resFonsibiif(ies.. ...... Independent Exarniner5 Report to the Trustees of Ancient Tree Forum......................... stalement of Financial Activities........................................................ .15 .13 Balance Sheot..................... .16 Notes totheaccounts.................................................... ................. .17-27 Ancient Tree Forum Report and Financial Statements For the year ended 31 March 2023 Report of the Trustees The Trustees who are also directors for the purposes of the Companies Act 2006. presenl their report with the financsal stslements of the chanty for the year ended 31 March 2023 which is also prepared to rr￿et the requiremenl for a directorfs report and accounts for Companies Act purposes. The trustees have adopted the provisions of AC￿nting and Reporting by Charities: Stalement of Recommended Practice applicable lo charities preparing their accounts in accordance wf(h the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Interim Chair's report The ATF is needed now more than ever- this is a critical time for ancient trees, the habitats they support and the kndscapes in which they can survive and flourish. Their prolection is crucial, not least be￿use these liwng monuments represent a globally important resou￿. for bDdtversity. cultural connection. mental & physical health. car￿n capture. and soil conservation. Research into the link behveen ancEnt trees and cartjon shows that trees with large-diameler trunks {as seen in our oldest trees) Sto￿ disproportionally r￿re carbon than other trees. The profile of the Ancient Tree Forum IATF)- the only organisation in the country specialising in the conservati¢M of ancient and other veteran trees - (xjntinues lo grow and its expertise is sought at the hKJhesl level. We work wf(h a mix of national charities, kndowners, local authorities. and national govemment and offer training. outreach projecls, advice, and guidance to other organisalions on their bwxk. The ATF has been building on SU￿$$ and creating change over the last year while deliverirMJ our 2022-2027 strategy. In 2022-2024. we have recruited new trustees. secured new contracts and grants. and strengthened our part￿rshiP workirKJ. We have a dedicated stsff team. committed volunteers and a strong board of trustees and a highly competent CEO who has continued to lead the strengthening of the organisatDn over Ihe last three years. rim Hill, Interim Chair Ancient T￿e Forum Ancient Tree Forwn Report and Financial Ststements For the year ended 31 March 2023 Report of the Trustees Objectives and Activities Our charitable pu￿Oses, as lodged with the Charities commissi(￿ of EnglarHI and Wales. are.. To promote the pr(rtectDn and preservat*￿ of anG￿nt and other veteran trees. and their associated wildlife. for the benefft of the public. To promote study and research in the biobgy. ecology and ￿nSerVatIon of ancient and other veteran trees and their associated wildlife and to develop the best techniques for their conservation. To publish and disseminate infomation on ancient and other veteran trees and their associated wildlrfe. and on te¢hnM]ues for their management and conservation To fosler understanding and appreciation of the biologi(s1, cultural. historic, and aesthetic value of ancient and other veteran trees. Public Benefft The ATF trustees have had regard lo Ihe gu￿lanCe issued by the Charity Commission on public benefit. The primary public benefit provided by t￿ ATF is in raisirg awareness about the critical importance of old trees for our b￿1verS￿. landscapes. ojlture. and communities. and about their vulnerability and dramatic decline. Anaent and olher veteran trees {AoVTsl provide a unrque habitat for thousands of species. and they require specialist management lo maintain their health. We are the only organiSat￿Sn with Specialist management knowledge of why and how lo care for and protect old trees in the county. By V+Drking alongside the biggest environmental at)d tree charities. we ensure that they take on t￿rd our specialist kno￿edge in Iheir F(slicy and land management work. However. despite our strong partnerships vdth landowning charit￿. there is an urgent need to grow the capacity, skills. and knowledge base of key people wrthin these organisatDns. and across W￿eT landowners, to ensure recent policy and legal changes. and good practice knowledge is effectively enforced and used and Ihe future of AOVTS is secured. Some of our activities for the public benefit are.. shariw cUttIn￿edge infomalion, providing training in practical skills. forging partnerships and nehvorks to get this knowledge shared. demonstrating sectoral leadership and innovation. through Irainiro, conferences. expert-led field wsrts and publications, the ATF has played a key ro￿ in developing the knowledge arKI skills of thousands of tree professionals, ecdtyJists. laTrJowners. and farm8r5 in caring for ancient and other veleran trees. Ancient Tree Forum Report and Financial Slatements For Ihe year ended 31 March 2023 Report ol the Trustees Achievements and Perforniance Throughout 2022- 2023, the ATF continued to Influen￿ government bodies. WQTk with some of the bogest charity landowners, and train professionals in better management for anuenl and other veteran trees. The ATF launched a new project. in partnership with the Art)oricultural Association and funded by DEFRA- Trees Call to ACt￿n Fund- supForting us to continue to create a national ne￿rk of trained professionals who manage ancEnt and other veteran trees. The ATF responded to several major govemment consultations- primarity the diligent Y of a group of dedicated and specialist volunteers. working together with our staff leam. We continued lo Sha￿ news of our in events. suth as our Autumn Fonjm, an Open House evenl, and by bringing our I￿1 group organisers together to support them with their own events. whith were organised at times throughout the year. We offered event and training bursaries as part of our Equalilies. Diversity and InClus￿n policy and action plan. The board signed off an environmental impact policy. We recruiled new stsff. four new truslees and continued to improve governance and processes behind the scenes. Stratsglc Out¢omes 2022-2023 is the first year of a five-year strategy for the Anaenl Tree Forum. Our strategy descritss the change. or OLrtcomes. we want to create. Below. we describe the progress made in 2022-2023 towards those outcomes. Professionals obtsin VETcert course uallfl¢ati nd other trainees attend ATF'S 14a Our targets VETcert qualified target by 31 March 2025 = 50- VETcert qualified in 22-23 = 9., 1-day trainees target by 31 March 2025 = 100 trainees. 14ay tra￿eeS in 22-23 = 40. How we achieved our targets ATF delivering on the firsl year of a major Trees Call to ACt￿n Fund project as the lead partner with the Artx)ricultural Association. 'Training and ￿rtifyIng professionals in Ao manageffEnY is 8 3-year project that seeks to develop an industry-wide. stralegic approach to improving professionals, skills and knovledge to improve the protection, Tesilience. arKI recwnilion of ancient and other veteran trees (A0￿S). It is a partnership project delivered by Ancient Tree Forum (ATF). and the Arboricultural Association IAAI. This project is funded by DEFRA under the Trees Call to Actson Fund ITCAFI through the Nat*)nal Lottery Heritsge Fund {with matGh fundirvJ from partners). Ancient Tree Forum Report and Financial Statements For the year ended 31 March 2023 Report of the Trustees One of cHJr ambitions is lo create a neh4Drk of v￿Cert accredited professionals - across the year we have trained 58 vET￿rt de*ates across the UK.. England- Greater London England- South East England- South Wesl England-west Midlands England-North West England-North East 4 England- Yorkshire and the Humber 20 England- East Midlands 11 England- East of England 7 Scf)tland 3 Northem Ireland 3 Wa￿$ Foty delegates attended ATF'S 1-day courses. putting us slightty ahead of tsrget for this point in the project (Year 1 of 3). 26 VETcert exam opportunib'es were delivered to iwenty professionals by the Arboricultural Assouation as part of our joint work on this prcgramme (the additional six pla￿S We￿ resf(s). This figu￿ is slightly lower than projected based on a larget of 1(K) exam opwrtunities over three years. Plans have been agreed wtth the Arboricultural Association for them tr) deliver additional exam opportunities in the coming year to add￿sS this slK)rtfall in Year 1 of the project. Nine professionals were successful in obtaining VETcert qualifications in this pericNJ. This leaves substantial work through lo Marth 2025 to achieve the overall target of 50 certified professionals over the full duration of the project. However, prior to (xJmmencenEnt of the project. the￿ were only 22 qualified professionals in the UK, making an increase of nine in one year a signfficant improvement from this baseline. Steps have also been taken in consultab.c￿ with the Europe-wide VETcert Steering Group to add￿$$ exam pass rates. One of the aims of the cyjrrent three-year project funded by TCAF is to improve our work with the Artoncultural AssoCial￿n (who offer exams) and ensure a smooth expenence for trainees. The ATF has received excellent feedback from attendees about the high quality of our training and their experien￿ and learniw from atteThJing. ATF is Working with a consultant evaluator to assist with an overarching report (with most of the monitoring and inttial gatherir¥J of outcome data ojmpleted by ATF staff). In 2022-2023. ATF also offered six bursary pla￿S to k)cal group volunteers- bursarTres are intended to allow access to vET￿rt training to people who V￿uld otherwi8e not be able to afford it, and, from 2023-2024. to people who o)nstder themselves to be from underrepresented groups. In this ffirsl year, we also designed the scheme for 2023-2024 onwards lo ensure we are starting to offer these bursaries to bNDmen. people of cobur and younger people. Ancient Tree Forum Report and Financial Ststements For the year ended 31 March 2023 Report of the Trustees Partners o anisations and landowners I tree mana Im rove racticos ers use ATF knowled e to Our targets Work wilh three partner organisat•)ns to improve their practice. We are working with four main partners- Arboricutlural Association: WcM)dland Trust" National Trust.. Natural England. How we achieved our targets We work with our partners in a rdnge of ways: {1) events and field trips where we bring delegates together from a range of parther organisations. (li) ATF local groups- run by volunteers and who also host evenls for a range ol people living and working locally to them. (iii) ATF delivers training for profe55ionals, and (iv) through deliberate collaboration with major partners - we also WO￿ wrth major partners on policy djarye and more strateg change to support Iheir own practical t￿e management irrprovement$. Major partnerships - stralegic approaches, policy influencing and project delivery Natural England was Klenlified as Ihe main ￿lat￿nshiP to build, by our Expert Panel in October 2022. Since then, we have secured a strong relationship with the main conta at Natural England and contacts in Defra. We started work with some oflhe bwjgest landowners of ancient and other veteran Irees in England. the Nat￿nal Trust and Woodland Trusl. to secure external funding for a major partnership with them both. ATF staff and expert volunteers were invited to C(￿lrIbute lo Tree Stakeholder, consultation day for a major National TNst estate development project at Shugborough Estate. Our input has l)een incorrK)rated into the estate's planning application, including changes to some of the overall designs to safeguard living veteran trees. and inclusion of standing deadwc(*l as a cwcial bic4iversity resource in the land5(2pe proFosals. We are in a funded retali¢)nship with the ArboricAJltural Association IAA). with the ATF as lead partner for the Ihree-year Trees Call to Action Fund project where ATF offers VETcert (and other) training. while the AA offers the VETcert exams. ATF national field trip . bringing a range of partners together to leam al>out Ao management ATF'S Autumn Field Trip (27 October 2022) was a success wtth 75 attendees. The aims of the event were to bring ATF stakeholders together- reach new audiences through offering a range of prices. travel bursaries and actively promoting to professionals and future professionals in the lo(21 area {aThJ to people who self-identify as having protected characteristics). A report to share the various t￿hnical and management issues- colla￿rated upon by Expert Panelists, VETcert trainers and overseen by staff. was sent to the Director of the Arboretum and the Forestry Manager. and posits'lely received by the latter. An¢ient Tree Forum Report and Flnanclal Ststements For the year ended 31 March 2023 Report of the Trustees Income was £1.490, with a hvJh prowrtion of attendees thoosing to pay in the top Iwo iers. of £25 and £45 (49158 people). covering direct o)sts of venue hire {bul not staff costs). Feedback from the event included: "In my job I speak to hOm￿eTS regarding tree management, and I will ¢X*ntinue to advocate for less intervention and lidwng up. of aging t￿S." .1 enjoyed the broad range of frelds induded in Ihe discussDn, i.e.. soil Scler￿e. farming methods, tree anat¢Jrny. analysis of a Irees lrfelpruning history." "l enjoyed the tour an)und the veteran trees and the gn)up discussion about ongoing land and graing management issues.. he event benefrted from the attendance of ATF Trustees, staff, Local Group Organisers and Expert Panel Merrl)ers." Local events- reaching further to local professionals and organisations Our local groups ran eight events n 2022-2023. engaging roughty 360 people in first- hand days of leaming atKlUt old trees. Some of the feedback from these local group events includens given by the Charity Commission under section 145(5) (b) of the 2011 Ad. Independent examineVs statement I have completed my examination. I confirni that rlo mallers have come to my attenli(x) in connection with the examinatiC￿ giving me cause to believe.. accounting records were not kept n respect of the Company as required by section 386 of the 2006 Act: or the accounts do not accord with those records: or the accounts do not ￿mplY with the accounting requirements of section 396 of Ihe 2006 Act other than any requirement that the accounls give a 'true and fair view which 1$ not a matter wnsidered as part of an independent examination,. or the accounls have not been prepared in accordance wtth the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparirvj their accounts in accordan￿ with the Financial Reporting Starfflard appli(able in the UK and Republic of Ireland {FRS 1021. I have no cOn￿rnS and have come across no other matters in connection with the examination lo which attention should be dr8wn in this report in order to enable a proper understanding of Ihe accounls lo be reached. Joshua Kingston. Bsc., ACA Burton Sweet Limited The Ch)ck Tower 5 Farteigh Court Old Weston Road Flax Bourton 8ristol BS48 1 UR ockwl LLYtoX Ocl 04 2023 Date". ANCIENT TREE FORUM STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2023 Unrestricted Restricted Total Funds Totsl Funds Funds Funds 2023 2022 (Restated) Income from". Grants and Donations Charitable activrties Investments 30.912 31.944 83 52.752 83.664 31,944 83 136,335 13,014 Total incom8 62,939 52,752 115,691 14 49 Expendilure on: Raising funds Charitable activities 12.717 39.294 12.717 124,117 10,985 134.113 84,823 Totsl expgnditurg 52.011 84,823 136,834 145,098 Net incomel(expenditure} and n•t movement In funds 10.928 (32.071) {21.143) 4.251 Totsl fund$ at start of year 14 122.880 39.596 162.476 158,225 Total lunds at end of y•ar 14 133.808 7.525 141.333 162,476 The Charity has no recoJnised gains or losses other than Ihe results for the ye¥ as set out above. Al of the activities of the charty are dassed as LL)ntinuing. The notes on pages 17 to 27 fomi part of these financial statements See note 9 for fund4ccounting ¢omparative figures 15 ANCIENT TREE FORUM BALANCE SHEET AS AT 31 MARCH 2023 Company number.. 03578609 2023 2022 Note Fixed assets Tangible assets 10 2,383 2.383 3,178 3.178 Current assets Stock Debtors Cash al bank and in hand 11 12 4.844 2,160 164.131 5.661 2,306 156.737 164,704 171,135 LSabilltiè$ Creditors '. an￿u￿t¥ falling due within one year Net current assets 13 132.185) 138.950 {5.4061 159.298 Total assets less current liabilities 141,333 162.476 Net assets 141,333 162,476 FUNDS Unrestrlcted funds General funds Designated funds Restricted funds 15 15 15 94.713 39,095 7,525 114,380 8,500 39.596 Total fvnds 141.333 162.476 For the year ended 31 Marth 2023 the company entided to exemption from audit under section 477 of the Companies Act 2Crf)6 relating to small companies. The members have not required the company to obtain an audit ot its accounts for the year in question in accordance with sedion 144121 of the chankn.es Act 2011. The members have not required the company to obtain an audrt of its accounts for the year in question in COrdan￿ with section 476 of the Companies Ad 2006. The directors acknowledge their responsibilrties for complying wth the requirements of the A¢1 with respect to a￿oUnt1nq records and the preparation of accounts. These a¢counts have been prepared in accordance vth the speual provisions of Part 15 of the Companies Act applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP. OL# 04 2023 These finan¢ial statements were approved by the Trustees on ..................... and are signed on their behalf by.. Timothy Hill Interim Chair of the Board of Trustees 16 ANCIENT TREE FORUM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 1 A¢counting policigs Accounling conventlon The accounts (financial statements) have been prepared in accordanc£ with the Staternent of Recommended practi￿.. Accounliro and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the Unf(ed Kingdoffl and Republic of Ireland (FRS 1021 and the Companies Act 2006 and UK Generally Accepted Pradice as it applies from 1 January 2019. The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charty to continue as a going concem_ Income Income from donations is induded in income vthen these are receivable. except as follows: l. When donors specrfy that donations given to the charity must te used in future accounting periods, the income is deferred until those period5- 11. When donors impose condrtions which have to be fulfilled before the charity becomes entitled to use such income. the income is deferred until the pre-conditions have been met. Legacies are included on a receivable basis where chanty is entided to the inco￿. il can be rneasu￿d reliably and receipt is probable. Where legacies have been notified lo the charity. or the charity is aware of the granting of probate, and the rrten"a for income recc¥Jnition have not been meL then the lega¢y is not included in income but is treated as a continoent asset disclosed if material. Investment income is induded on a receivable basis. Income from training courses is recognised in the pericKI in which the training is delivered. Expenditure Expenditure is reccgnised in the period in which it is incurred. Expenditure ind￿￿e$ attributable VAT which cannot be recovered. Raising funds Raising fvnds expenditure include t￿)se costs incurred in seeking voluntary contribub'ons. costs of good5 sokl and other costs which include the costs of running and partirypalirvJ in fvndraising events and ¢olle¢tions and cost of gwds purchased for resale. Charitable Activitlgs Grants awarded are allocated to charitstAe activities. 17 ANCIENT TREE FORUM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 1 Accounting policies (contlnue Governance costs Governance costs include those cosls assti¢tated wrth meeting Ihe constilub'onal and ststutory requirements of the charity and indude the audit fees and eosls linked to the strategic management of the charity. Governance costs are induded within support costs. Allocatlon and apportlonment costs Certain expenditure is diredly attribulable to specrfic acttvities and this has been included in those cost categories. Other costs. which are attribLrtable to ￿K)re than one category. are apportioned across cost alegories on the basis of an assessment of Wofkload carried out from tim8 10 lime. Ovefhead support ¢osts have been allocated between fundraising and publi¢tty costs and charitable activities. The apsy)rtionment has been allocated on the basis of usage and is analysed in note 5. Pension costs and other poslthretlrement benefits The charity conlribules to defined contribution pension schemes. Contribulions payable to the charity's pension scheme5 are charged to the Ststement of Financial AdNrties in the per￿d to which they relate. Tangiblè fixed assets Fixed assets are held at cost less aetsjmulaled depreciation. Assets cosling ￿s$ than £100 are not capitalised. Depreciation is calculated so as lo write off the cost of an asset. less its eskn"mated ultimate regdual value, over the useful life of that asset as f￿loW$= Office equipment - over 4 years on a reduciry balance basis stock stocks are valued at the lower of cost and nel realisable value. after makiTrJ due allowance for obsolete and slow moving items. Trade debtors Trade and other debtors are recognised at the settfement affount due after any trade discount offered. Prepayments are valL*d at the am￿nt prepaid after tsking account of any discounts due. Cash and cash equivalents Cash at bank and cash in hand indudes cash and short tem highly liquid investments with a short maturity of three month5 or less from the date of acquisition or opening of the deposit or similar account. CreditOT5 Creditors and provisions are recognised where the chaTty has a present obligation resulting from a past event that will probably result in the transfer of fijnds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Credrtors and wovisions are normally recognised al their setllemenl amount after allowina for anv discounts due. 18 ANCIENT TREE FORUM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 1 Accounting policies l¢ontinu•d) Fund accounting Unrestncted funds can be used in accordance wth the charitable tibie¢t$ at the discretion of the trustees. Restricted funds can only be used for particular restn.ded purposes wthin the obj'ects of the charty. Restrictions arise when specified by the donor or when fvnds are raiwj for particular restricled purposes. Designated fijnds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be transferred to general funds at any time al the discretion of the Trustees. Further explanation of the nature and purwse of each fvnd is induded in note 14 of the financial ststements. 2 Income from: Grants and Donatlons Unrestricted Reslrlcted Totsl Funds Funds Fund$ 2023 Donations {in¢luding Gift Aid) Grants received Garfield Weston Kickstart D'oyley Carte Charitsble Trust TCAF 1.912 1.912 25.000 25.000 6.521 4.000 46,231 6.521 4.lJOO 46.231 30.912 52.752 83.664 Prfor year Unreslrlcted Restrlctgd Total Funds Funds Funds 2022 {Reststed) {Restated) 2,192 Donations linduding Gift Aid) Grants received Esmee Fairbaim Foundation John Ellerman Foundation Woodland Trust Kickslart 2.192 60,IXIO 60.000 30.000 36.785 7,358 30,000 36.785 7,358 62.192 74.143 136.335 19 ANCIENT TREE FORUM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 3 Incom? froffl: Charltable actlvltles Unrestricted R05tricted Total Funds Funds Funds 2023 Book and merchandrse sales Training course receipts Events 2.330 28.044 1.570 2.330 28.044 1,570 31,944 31,944 Prlor year Unrestrlct•d R05tricted Total Funds Funds Funds 2022 {Restated} IRestated) (Restated} Book and merchandise sales Training course receipts Events 2.473 10,Crf)1 540 2.473 10,001 540 13.014 13.014 4 Expendituro on: Fundrnising Totsl Funds Total Funds 2023 2022 (Restated) Staff costs (note 71 Consultancy fees Subscriptions 11.521 1.100 96 10,889 96 12.717 10.985 20 ANCIENT TREE FORUM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 5 Expenditure on: Charitable activities Totsl 2023 Total 2022 (Reststedl Dlrect costs Staff costs {note 7) Event costs Training and projeGt Gosts Volunteer Expenses Evaluation Expert Panel Lo￿1 Groups Subscriptions Book sales 47,978 4.335 11.173 43.460 365 32,327 95 3.400 4.OCNJ 476 228 250 1.150 2SO 1.802 Support ¢osts Staff costs {note 71 Other staff costs Printing. postage, ¢0mmunicati￿S and IT Insurance Legal and professional costs Finance charges Depreciation 35.198 6.462 3,825 1,502 931 522 795 32,525 8.019 4.726 1.207 920 157 1.059 Governance Independent examinerfs fees (note 6) Trustees expenses gOVernar￿ costs (note 6} 2.160 3.132 1,300 2.501 124,117 134,113 21 ANCIENT TREE FORUM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 6 Net incomellexpendlture) for the year This is slated after charging= 2023 2022 Independent examirErfs fees for independent examination - for accounts preparakn.on Trustees. travel, meeting and recruitment cLJsts Depreciation 1,260 900 3.132 795 1,300 2.501 1,059 Included in the above Iruslees related costs. two Trustees have been reimbursed £217 for their out of pocket travel expenses {2022." £65). No Trustee received any remuneration during the year. 7 Staff costs and numbers The aggregate payr(41 costs were.. 2023 2022 Wages & salaries Social security costs Pension contributions 91,298 1.636 1,763 83,969 1.463 1,442 No employee ￿¢eived emoluments of more than £60.0Th). The average weekly number of employees during the year was 512022.. 5}. caleulated on the basis of average head￿unt. This represented 2.8 fv11-time equNalent members of staff in 2023 (2022.. 2.71. The lolal employrrent benefits recer¥ed by key managen*nt personnel {including employer national insurance and employer pension contributions) were £34,563 (2022.. £33.267}. 8 Taxatlon The chanty is exempt from corFM)ration tax on rts charrtable ath"wties. 22 ANCIENT TREE FORUM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 9 Slatgment of Financial Activities comparative figur•s Unrestricted Restrictsd Total Funds Funds Funds 2022 For the year ended 31 March 2022 (Reststed) (Restatedl (Reststed) Incomg frorn: Grants and Donation$ Charitable activities 62.192 13,014 74.143 136.335 13,014 149.349 Tolal income 75.206 74.143 Expendlture on: Raising funds Charitable actsvities 10,985 47,506 58.491 10.985 134,113 145,098 86,607 Total expenditure 86,607 Net Incomel(expenditure) for the year and net movement in funds 16.715 (12.464) 4,251 Total fund$ at Start of year 1[￿.165 52,060 158.225 Total funds at end of year 122.880 9,596 162.476 23 ANCIENT TREE FORUM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 10 Tangible flxed assets equlpmonl Total Cosl or valuatlon At 1 April 2022 and at 31 March 2023 4,237 4,237 Depreciation Al 1 April 2022 Charge for the year At 31 Mareh 2023 1.059 795 1.059 795 1,854 1,854 Net book valuè At 31 March 2023 2,383 2,383 At 31 March 2022 3,178 3,178 11 Stock 2023 2022 Stocks 5.661 5,661 12 Debtors 2023 2022 Trade debtors Prepayments and accyued income Other debtors 1,000 943 217 2.306 2,160 2,306 13 CredltOTS: am¢)unts falllng du? within one year 2023 2022 Trade creditors Tax and social secunty Other ereditors Accrnals and deferred incoff 600 1.680 376 30,129 32,185 345 4,461 5,406 24 ANCIENT TREE FORUM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 14 Movement in fvnds For the year ended 31 March 2023 At 1 April 2022 At 31 March 2023 Income Expenditure Transfers Restricted funds Thomeythwaf(e Chief Executive Officer Donati( John Ellerman Foundation Woodland Trust Kickstart Other grants {regionsl TCAF 4.213 7.3CKJ 16.gJ1 7.775 95 3.312 4.213 (7.300) (16.9011 17.775) 16.616) 6.521 3,312 46.231 (46.2311 84.823 39.596 52.752 7,525 Unrestricled funds Closedown fund TCAF fvnd General funds 8.500 1.255 29.340 (30.5951 9,755 29,340 94,713 114.380 62.939 (52.0111 52,011 122.880 62.939 133.808 T¢)tsl funds 162.476 115.691 136.834 141,333 Restricted funds Esmee Fairbaim Foundalion - grant to extend work to develop the ATF'S core activities and assist with the hiring of new staff. Thomeythwaile a private donation of funds for partnership wN)rkiThJ at the TIK)meythwaite project in Borrowdale. Cumbria. Chief Executive Officer Donation - a private donation intended to pave the way to t)ring in ￿SoUrceS to employ a CEO. John Ellerman Foundation - Funding tQ 5UPFKXt the charitys strategy strudure Trviews and business and fvndraising plans ddivered by the ATF'S new CEO role over three years. Woodland Trust - A contract, part of the Green Recovery Challenge Fund grant to the Wcrf)dland Trust. which allowed the charity to begin an online version and strategic approach lo Ihe rolling out of the European- standard. VETcert qualification with Woodland Trust and National Trust colleagues. Kickslart - The DWP Kickslart Scheme provides funding to create new jobs f¢y 16-24 year-olds on Universal Credit who are at risk of long-term unemployment. Other grants Iregions1- Funds to promote regional groups that enable the charity to engage an even wider audience. beyor)d the chanty's rK)w very oversubscribed events. TCAF - Trees Call to Adion FurKI is part of the Nature for Climate Fund SUPFQrting the delivery of England Trees Action Plan developed by Defra in partnership wilh the Foreslry Commission and delivered by the National Lottery Heritage Fund. ATF'S part of the project is to deliver subsidised training to around 450 Ancient or veteran tree sector professionals. 25 ANCIENT TREE FORUM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 14 Movement in funds (contlnued) Unrestricted funds Designated funds Closedown fund - Funds set aside by the trustees to assist with closedown costs in the event of the charty dosing. The trustees transferred an additional £1.255 during the year to cover the increase in anticipated costs should the charrty have to dose. TCAF fvnd- The TCAF grant requires us to match fund their contribution via licket sales to our training events. The trustees have designated funds to cover this matth funding in case we don't generate enough money from ts'ckel sales_ Each year this amount is rewewed and released inlo unrestricted funds if the match funding requirement for Ihe year has been mel. o￿Thj the year, the twstees transferred £29,340 from General fvnds General funds These funds a￿ available for use by Trustees in the furtherance of the charity's objects. For the year ended 31 March 2022 At 1 April 2021 At 31 March 2022 Income ExpendSture Transfers Restricted funds Esrnee Fairbaim Foundation Thomeythwaite Chief Executive Officer Donation John Ellerman Foundation Woodland Trust Kickslart Other grants (regions) 19.495 4.213 7.300 14.781 (19.4951 4.213 7.300 16,901 7.775 95 3.312 30,000 36.785 7.358 (27.880) (29.010) {7.2631 {2.9591 6,271 52,060 74.143 86.607 39.596 Unrestricted funds Oesignaled Closedown fvnd General fvnds 111.5001 11.500 8,500 114,380 86.165 75.206 (58.491) 58.491 106,165 75.206 122,880 Total funds 158.225 149.349 145,098 162,476 15 Analysis of nét assets between funds Unrestricled R•strict•d Deslgnated General Funds Funds Funds Total Funds 2023 As at 31 March 2023 Tangible fixed assets Other net assets 2.383 92.330 2.383 138,950 7.525 39.095 7,525 39,095 94,713 141,333 ANCIENT TREE FORUM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 15 Analysls of ng1 assets belwfjen funds (continued) Unrestrithd Restrlcted Deslgnat¢d General Funds Funds Funds Total Funds 2022 As at 31 March 2022 Tangible fixed assets Other net assets 3.178 111.202 3.178 159.298 39.596 8.500 39.596 8.5()J 114.380 162.476 16 Related party transaclions There are no transactions Wlth Iruslees or other related parties other than those disdosed as required by the SORP elsewhere in Ihe finanaal statemenls. 27