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2021-03-31-accounts

Page
Trustees'
report		 1-11
Statement
of		 trustees' responsibilities 12
Independent auditor's report 13-16
Consolidated statement
offinancial		 activities 17-18
Consolidated balance sheet 19
Charity balance sheet 18
Consolidated statement
ofcash flows		 22
Notes to the financial statements 23-38

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2021 2020
Notes f f
Fixed assets
Tangible assets 14 151,171 155,553
Current assets
Debtors 17 638,195 1,015,426
Cash at bank and in hand 2,305,716 1,660,302
2,943,911 2,675,728
Creditors: amounts falling due within
one year (679,118) (743,479)
Net current assets 2,264,793 1,932,249
Total assets less current liabilities 2,415,964 2,087,802
Income funds 21
Restdcted funds 1,838,345 1,556,158
Unrestricted
funds -		 designated 351,499 304,993
Unrestricted
funds -		 general 226,120 226,651
2,415,964 2,087,802

2021 2020
Notes f
Fixed assets
Tangible assets 15 138,114 142,496
Investments 16 1 1
138,115 142,497
Current assets
Debtors 18 608,103 1,012,475
Cash at bank and in hand 2,235,737 1,574,866
2,843,840 2,587,341
Creditors: amounts falling due within
one year 20 (640,679) (726,626)
Net current assets 2,203,161 1,860,715
Total assets less current liabilities 2,341,276 2,003,212
Income funds 22
Restricted funds 1,804,436 1,523,860
Unrestricted funds - designated 338,440 291,935
Unrestricted funds - general 198,400 187,417
2,341,276 2,003,212

2021 2020
Notes E
Cash flows from operating
activities
Cash generated
from operations		 26 634,222 305,106
Investing activities
Purchase oftangible
fixed assets		 (12,018)
Investment income received 11,192 14,268
Net cash
activities		 generated
from investing		 11,192 2,250
Net cash used in financing activities
Net increase
in cash and cash equivalents		 645,414 307,356
Cash and cash equivalents at beginning ofyear 1,660,302 1,352,946
Cash and cash equivalents at end of year 2,305,716 1 660 302

Donations and legacie s
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
general general
2021 2021 2020 2020 2020
F
Donations and gifts 9,181 88,377 97,558 11,292 88,272 99,564
Donations
and gifts
CFT Projects
City ofTrees		 44,550
43,587		 44,550
43,587		 27,400
60,872		 27,400
60,872
Subsidiary:
Trust		 CF Land 10 10
Subsidiary:
Mersey
Forest Foundation		 9,181 9,181 11,282 11,282
Mersey Forest 240 240
9,181 88,377 97,558 11,292 88,272 99,564

Charitable
activities
Charitable Charitable
Activities Activities
2021 2020f
CFT projects
City ofTrees
DEFRA grants
Mersey Forest
Subsidiary - Mersey Forest Foundation
Subsidiary
-CF Land Trust
Trees ofYorkshire		 138,521
825,209
1,487,181
438,817
30,898
216
113,517		 244,273
774,301
1,619,171
489,507
29,461
23,522
3,034,359 3,180,235
Analysis
by fund
Unrestricted
funds - general
Restricted funds		 216
3,034,143		 23,522
3,156,713
3,034,359 3,180,235

6 Investments
Unrestricted Unrestricted
funds funds
general general
2021 2020
Interest receivable 11,192 14,268
7 Charitable
activities
Charitable Charitable
Activities Activities
2021 2020
E
CFT projects
City ofTrees
Mersey Forest
Subsidiary
- Mersey Forest Foundation
Accommodation
&Administration		 97,870
1,056,903
409,874
38,932
111,206		 192,428
806,548
214,711
24,463
131,760
Subsidiary - CF Land Trust 4,966 11,384
Trees ofYorkshire 111,249
1,831,000 1,38'i,294
Grant funding
of		 activities (see note 8) 867,302 972,329
Share of support costs (see note 9) 111,095 124,879
Share ofgovernance costs (see note 9) 5,550 6,881
2,814,947 2,485,383
Analysis
by fund
Unrestricted
funds -		 general 132,327 153,619
Restricted
funds		 2,682,620 2,331,764
2,814,947 2,485,383

Grants payable
Charitable Charitable
Activities Activities
2021 2020
Grants to institutions:
CFT Projects
City ofTrees
Mersey Forest
Subsidiary:
Mersey Forest Foundation		 319,118
338,615
183,245
26,324		 605,797
360,367
6,165
867,302 972,329
Supportcosts Support Governance 2021 Support Governance 2020
costs costs costs costs
F F F F F
Accommodation
Administration		 & 111,095 111,095 124,879 124,879
Audit fees 2,544 2,544 3,974 3,974
Accountancy 3,006 3,006 2,907 2,907
111,095 5,550 116,645 124,879 6,881 131,760
Analysed
between
Charitable
activities		 111,095 5,550 116,645 124,879 6,881 131,760

10 Net movement
in funds		 2021f 2020
f
Net movement
in funds		 is stated after charging/(crediting)
Fees payable to the company's
financial
statements		 auditor for the audit ofthe company's 5,500 4,500
Independent
examiner's
subsidiaries		 fees paid for work carried out in relation to 3,900 2,472

The average
monthly
number ofemployees
during the		 year was:
2021 2020
Number Number
29 26
Employment
costs		 2021 2020f
Wages and salaries
Social security costs		 761,386
73,525		 623,888
56,185
Other pension costs 52,940 41,295
Salford Council personnel 41,101 81,849
928,952 803,217

14 Tangible fixed assets Tangible fixed assets
Freehold
land		 Fixtures and Total
and duildlngs
f		 fittings
f
Cost
At 1 April 2020 139,245 24,556 163,801
At 31 March 2021 139,245 24,556 163,801
Depreciation and impairment
At 1 April 2020 8,248 8,248
Depreciation charged in the year 4,382 4,382
At 31 March 2021 12,630 12,630
Carrying
amount
At 31 March 2021		 139,245 11,926 151,171
At 31 March 2020 139,245 16,308 155,553

Tangible fix ed assets charity
Freehold
land		 Fixtures and Total
and buildings fittings
E
Cost
At 1 April 2020 126,188 24,556 138,726
At 31 March 2021 126,188 24,556 150,744
Depreciation and impairment
At 1 April 2020 8,248 8,248
Depreciation charged in the year 4,382 4,382
At 31 March 2021 12,630 12,630
Carrying
amount
At 31 March 2021 126,188 11,926 142,496
At 31 March 2020 139,245 16,308 155,553

17 Debtors Debtors
Amounts
falling due within one year:		 2021f 2020
f
Trade debtors 264,951 641,565
Prepayments and accrued income 373,244 373,861
638,195 1,015,426
18 Debtors charity
2021 2020
Amounts
falling due within one year:
Trade debtors 264,860 638,614
Prepayments and accrued income 343,243 373,861
608,103 1,012,475

19 Creditors: amounts falling due within one year
2021 2020
Other taxation
and social security		 28,328 8,506
Deferred income 323,478 386,406
Trade creditors 82,489 329,262
Accruals and deferred income 244,823 19,305
679,118 743,479
Creditors: amounts falling due within one year charity
2021 2020f
Other taxation and social security 53,190 8,506
Deferred income 323,478 386,406
Trade creditors 31,303 324,383
Accruals and deferred income 232,708 7,331
640,679 726,626
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2021f 2020
F
Within one year 23,885 20,468
Between two and five years 91,965 1,925
115,850 22,393

key personnel
on the m		 anagement ofthe Charity is g ofthe Charity is g ofthe Charity is g ofthe Charity is g ross f24,857 (2020:8 ross f24,857 (2020:8 ross f24,857 (2020:8 ross f24,857 (2020:8 ross f24,857 (2020:8 20,592). 20,592). 20,592). 20,592).
The Charity
has taken
from the requirement		 advantage
to disclose		 of the exemption
transactions
with		 in Financial
Reporting
group
companies
on		 Standard
102 Paragraph
33.1A
the grounds
that
consolidated
financial statements
are prepared.
26 Cash generated
from		 operations 2021
f		 2020
f
Surplus
for the year		 328,162 808,684
Adjustments
for:
Investment
income recognised
in		 statement of financial activities (11,192) (14,268)
Depreciation
and impairment
oftangible		 fixed assets 4,381 2,817
Movements
in working		 capital:
Decrease/(increase)
in		 debtors 377,231 (725,993)
(Decrease)/increase
in		 creditors (64,360) 233,866
Cash generated
from		 operations 634,222 305,106