YORKSHIRE AND THE HUMBER ECOLOGICAL DATA TRUST
ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2021
INDEPENDENT E�AMINERS� REPORT TO THE TRUSTEES OF THE
YORKSHIRE & HUMBER ECOLOGICAL DATA TRUST
I report on the accounts of the Trust for the year ended 31 March 2021, which are annexed.
Respective responsibilities of the trustees and examiner
The chari���� �r���ee� are re�pon�ible for �he prepara�ion of �he acco�n��. The chari��'� �r���ee� consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Act), and that an independent examination is needed.
It is my responsibility to:
-
Examine the Trust's accounts under section 145 of the 2011 Act,
-
To follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Act), and
-
To state whether particular matters have come to my attention.
B���� �� ����������� ���������� ������
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence required in an audit, and consequently we do not present an audit opinion on the view given in the accounts.
I���������� ���������� ���������
I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
� the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records: or � the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Stephen Morrell Jones & Co. Chartered Certified Accountants Wellington House Aviator Court Clifton Moor York YO30 4UZ
| Trustees' Annual Report | Trustees' Annual Report | Trustees' Annual Report | Trustees' Annual Report | Trustees' Annual Report | for theperiod | for theperiod | for theperiod | |
|---|---|---|---|---|---|---|---|---|
| From | Period start date | To | Period end date | |||||
| 01 | 04 | 2020 | 31 | 03 | 2021 |
Section A Reference and administration details
Charity name
Yorkshire and Humber Ecological Data Trust
Other names charity is known by
North and East Yorkshire Ecological Data Centre (Primary Operating Function)
Registered charity number (if any) 1075999
Charity's principal address 10a Minster Gates York Yorkshire Postcode YO1 7HL
Names of the charity trustees who manage the charity
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee (ifany) |
|---|---|---|---|---|
| TonyKelham | Chairman | Trustees | ||
| Jeff Lunn | Secretary | Trustees | ||
| Andrew Barker | Trustees | |||
| PhilipButler | Trustees | |||
Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year
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Names and addresses of advisers (Optional information)
| Names and addresses of advisers (Optional information) | Names and addresses of advisers (Optional information) | Names and addresses of advisers (Optional information) |
|---|---|---|
| Type of adviser Name Address |
||
| Accountant | Chris Howson | Jones & Co, Wellington House, Aviator Court, Clifton Moor, York, YO30 4UZ |
| Solicitor | Richard Watson | Crombie Wilkinson,17-19 Clifford St, York YO1 9RJ |
Name of chief executive or names of senior staff members (Optional information)
Simon John Pickles
Section B Structure, governance and management
Description of the charity’s trusts
Type of governing document
Trust Deed made 1[st] August 1998 and amended 18[rd] January 2006.
- (eg. trust deed, constitution)
How the charity is constituted
Trust
- (eg. trust, association, company)
Trustee selection methods
Trustees are appointed by the existing Trustees.
- (eg. appointed by, elected by)
Additional governance issues (Optional information)
You may choose to include Major organisational risks are a standing item at each Trustees’ meeting. additional information, where All risks brought to the meetings are discussed, assessed and entered into relevant, about: the Trust’s Risk Register. Where appropriate for acute risks, mitigating measures are actioned and minuted for review at the subsequent • policies and procedures Trustees’ meeting. Once each year, at a designated Trustees’ meeting, adopted for the induction and the Risk Register is reviewed in its entirety and all risks reassessed in the training of trustees; light of the prevailing operational environment. Systemic or chronic risks • are targeted for reduction, control or elimination through the strategic the charity’s organisational planning process. structure and any wider network with which the charity works;
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relationship with any related parties;
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trustees’ consideration of major risks and the system and procedures to manage them.
Section C Objectives and activities
To advance the education of the public by producing a database of ecological information in North and East Yorkshire.
Summary of the objects of the charity set out in its governing document
To facilitate the study and research of ecological matters by the supply of such information.
AND in furtherance of the same
To raise funds of a capital nature from local authorities, government bodies, companies, partnerships, sole traders and individuals to
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enable the Trust to achieve its aims, namely:
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To gather, collect and assemble data of an ecological, biological, geographical or geological nature and record the same in records, archives on computers or otherwise and to employ persons to effect this purpose;
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To make such records, archives and, computerised records available to interested parties by way of examination, copy or print out with or without charge.
The Trustees of the Yorkshire and Humber Ecological Data Trust (YHEDT) direct the work of the Trust and its operating functions through the Trust’s Strategic Plan, which is reviewed and revised in line with a five year rolling programme of meetings and reports. In developing and enacting the plan and in any related decision making activities, the Trustees give due regard to the guidance on public interest issued by the Charity Commission. https://www.gov.uk/government/collections/charitable-purposes-andpublic-benefit
The primary activities of the Trust are achieved through its operating function, the North and East Yorkshire Ecological Data Centre (NEYEDC). NEYEDC is a Local Environmental Records Centre (LERC) covering North Yorkshire, East Riding of Yorkshire, the cities of York and Hull, and the North York Moors and Yorkshire Dales National Parks.
The Centre has a mission, “ to improve decision making in conservation, environmental management and sustainable development through the collection, collation, management, analysis and dissemination of ecological and related data ”.
Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)
NEYEDC is an accredited LERC under the Defra approved Association of Local Environmental Records Centres (ALERC) accreditation scheme and is a constituent member of the National Biodiversity Network. The Centre provides data to all parties with a stakeholder interest in the environment including, but not limited to, statutory bodies, local authorities, NGOs, commercial organisations, the general public and organisations and individuals within educational and academic organisations. Data is disseminated with due regard to the interests of data donors with respect to intellectual property and the requirements of the Data Protection Act 2018. NEYEDC is registered with the Information Commissioner’s Office (ICO).
In addition to this, the Trust, through operating functions where appropriate, promotes, instigates and undertakes a range of time constrained projects that address the following issues and activities that have bearing on its charitable functions:
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Facilitate surveys which fill gaps in the existing ecological evidence base for North and East Yorkshire through commercial surveys, the work of amateur experts and Citizen Science activities;
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Develop, promote and popularise new and novel ecological data capture techniques through partnership working with statutory bodies, academic institutions, commercial organisations and the amateur naturalist community;
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Collaborate on, pilot and promote new methods for the analysis of environmental data through partnership working with statutory bodies, commercial organisations and academic bodies;
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Develop new and improved techniques and protocols for environmental data management and dissemination in
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partnership with other LERCs through the Association of Local Environmental Records Centres (ALERC);
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Deliver training and knowledge transfer activities related to any of the issues listed above and;
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Undertake outreach activities to inform and empower the general public to participate in environmental decision making through an understanding of how ecological data can help to underpin good decisions to the benefit of the environment, people and the economy.
The Trust raises funds to support the activities listed above through commercial undertakings and from charitable and grant giving organisations.
Additional details of objectives and activities (Optional information)
The Trust is not currently a grant giving organisation, though may, from time-to-time, contribute to field work or other activities that help to establish the need for a grant funded project.
You may choose to include further statements, where relevant, about:
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policy on grantmaking;
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policy programme related investment;
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contribution made by volunteers.
The Trust has a policy to review any surplus funds that are not necessary for the operation of the Trust or its operating functions once a year and record decisions relating to any appropriate investment made at that time. The Trust does not currently have sufficient surplus funds to make such investments.
The Trust is small and operates in a dynamic and highly technical working environment. It values its volunteers very highly and usually recruits volunteers for prolonged periods of time (usually longer than 1 year at between 0.6 and 1 full time equivalent). These opportunities are often framed in the context of an internship, which may result in a subsequent paid contract. The Trust rarely benefits from more than one direct volunteer at any one time as this allows core staff the necessary time to invest in supporting the volunteer and developing their knowledge and skills. The Trust does however benefit from volunteers who operate within partner organisations that generate significant amounts of environmental and ecological data.
Section D Achievements and performance
Summary of the main achievements of the charity during the year
2020 – 2021 was dominated by the global COVID pandemic. The planned focus for the year was to support our partner organisations in preparing for the outcomes to the draft Environment Bill which, at the outset of the financial year, was expected to gain Royal Assent in the Autumn of 2020. In the light of COVID, however, the Bill was significantly delayed and most partners, particularly public bodies, were responding to COVID. NEYEDC took the decision not to furlough staff, but rather to implement home working and to pivot to alternative activities in line with the strategic plan developed the previous financial year. NEYEDC was able to secure £5000.00 in COVID grant support through the local authority led mechanism, which was a significant help towards establishing COVID –safe working practices.
The strategic plan can be summarised by the following strategic aims: -
- Alter and expand the role and scope of NEYEDC – co-ordinate this with the Local Environmental Records Centre (LERC)
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Section D Achievements and performance
community through Association of Local Environmental Records Centres (ALERC)
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Develop an assertive communications strategy to support the expansion of NEYEDC
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Embed the ideas of ‘spring forward’ and ‘fall back’ resilience – link to further diversified funding streams and key target funders
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Develop and expand the human resource available to the Centre.
Pivoting of activities was surprisingly successful and YHEDT was able to secure a modest surplus during the financial year, despite the significant obstacles posed by COVID.
Core Local Environmental Records Centre Activity
The core function of NEYEDC is to support decision making in conservation, land management and sustainable development through the provision of rigorous biodiversity evidence. This work is funded by a handling charge levied on commercial organisations for undertaking data searches on their behalf. Such work is completed on an at-cost basis, so there is no surplus to fund other activities. The Centre continues to service requests for data from the general public, education, academia and the amateur naturalist community free of charge, in pursuit of its charitable functions.
The number of data searches handled by the NEYEDC during was 704, and increase of 15% on 2019 – 2020 despite the pandemic, with ten of these being carried out free of charge in line with the Centre’s charitable function. Only two of the free data searches were carried out to support scholarship or academic activity, with the rest been undertaken to support conservation land management by other charities or voluntary groups. The increase in data searches may be, in part, due to the fact that this activity is not impacted significantly as a result of commercial consultants working from home, as the data products produced are all digital. It seems that academic activity was more negatively impacted by the restrictions imposed in response to COVID.
These results reverse the trend for falling data search activity that had been established both in Yorkshire and nationally over the previous two financial years.
NEYEDC Data Management Systems
During 2020 – 2021 NEYEDC began a strategic adoption of the Online Record Centre Administration (ORCA) system, developed by Cofnod (the LERC that services North Wales) using funding from the Welsh Government. This system, which has successfully been adopted by other LERCs in the UK, will offer increased efficiency in data dissemination and increased security and sustainability by co-developing a system with other LERCs rather than developing a bespoke system locally.
Partnership Working Between NEYEDC and Local Authorities
NEYEDC now has formal Memoranda of Agreements (MoA) with ten of the 11 local authorities in North and East Yorkshire, which facilitate the grant funding that these organisations provide to support the work of the Centre. Scarborough District Council entered into a MoA during the
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Section D Achievements and performance
financial year continuing the process of consolidation that was reported over the last two years.
Significant work was done by the Centre to facilitate Local Wildlife Site (LWS) re-surveys in both Richmondshire and Selby Districts.
Partnership Working Between NEYEDC and Statutory Bodies
The Centre continues to enjoy support from the Environment Agency, with the continuation of the four year national funding agreement and further collaborative working.
NEYEDC has begun to undertake a major review of the Ancient Woodland Inventory for North and East Yorkshire, securing contracts for the first two of five work phases. The review will consider much smaller bodies of woodland than the previous inventory and may result in the recognition of a significant additional area of ancient woodland.
NEYEDC was also part of a consortium, led by the Aberystwyth based consultancy Environment Systems, which won a competitive tender to scope the upcoming review of the Priority Habitat Inventory of England.
YHEDT Supported Survey Work
NEYEDC continues to support and facilitate the Local Wildife Site survey programmes in North and East Yorkshire and in the City of York, though active survey activity was limited to Richmondshire and Selby Districts during the 2020 field season.
The North York Moors National Park Authority ‘Land of Iron’ and the Nidderdale AONB ‘ The Wild Watch’ projects, both funded by the National Lottery Heritage Fund, ended this year, with NEYEDC playing a full part in data management and analysis following the completion of the three year survey campaign. NEYEDC also continues to carry out eDNA surveys as part of the Freshwater Habitats Trust’s national PondNet project.
NEYEDC undertook Unmanned Aerial Vehicle (UAV) surveys on behalf of partners across the region as part of the on-going monitoring of developing nature reserves at High Batts, Nosterfield, Thornborough Henge as well as sites managed by the Woodmeadow Trust, furthering the collaborative network of organisations developed through NEYEDC’s National Lottery Heritage Fund ‘ NatureHack ’ project.
YHEDT Supported Research and Development
NEYEDC supported a scoping study on the use of forestry biomass for energy generation undertaken by North Yorkshire County Council and City of York Council.
The ‘ North Yorkshire Turtle Dove Project’ , continued to undertake surveys this year following the completion of the funded phase of the project last year with help and support from NEYEDC staff.
NEYEDC participated in the National Lottery Heritage Fund ‘ Well Wetlands’ project led by the Lower Ure Conservation Trust (LUCT), providing mapping support to the project.
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Section D Achievements and performance
Developing, Supporting and Promoting New Data Capture Technologies
The NatureHack project concluded in March 2020 and was well received, with the independent evaluation describing the impact of the project as “transformational”. NEYEDC is now in the process of embedding the learning from NatureHack into future activities. The NatureHack brand will be retained by the Centre in connection with on-going on training, knowledge transfer and promotion of new and emerging ecological surveillance and monitoring technologies. NEYEDC received a grant from the George and Esme Pollitzer Charitable Settlement, which will be used to buy equipment to support these activities.
As a result of NatureHack, NEYEDC was able to secure a role in the prestigious DECIDE project, led by the Centre for Ecology and Hydrology and funded by the Natural Environment Research Council (NERC). The projects combines high resolution species occupancy modelling with novel approaches to encouraging Citizen Scientists to make biological records which have maximum impact on the modelling process.
NEYEDC Training, Knowledge Transfer and Outreach
The Trust continues to act in support of the amateur ecological data community by providing the Yorkshire Naturalists’ Union (YNU) with registered office facilities, library space and material resources. NEYEDC continues to fulfil the role of YNU Membership Secretary and associated administration functions. This strengthens the relationship between the two charities and it is anticipated that this agreement will continue into the future. The Trust worked with local amateur naturalists and natural history societies on a range of small projects, advising on survey methodology, data management and data analysis. NEYEDC undertook the data capture and management for a garden bioblitz at The Avenue, Haxby. During lockdown, NEYEDC supported the YNU to run a series of talks and events using the Zoom platform and helped organise and provide technical support for the LUCT webinars on their Well Wetlands project. Both of these programmes were well attended and received.
The Trust makes available a director of ALERC, two trustees of the National Forum for Biological Recording (NFBR) and a member of the YNU education committee as well as sitting on numerous local fora and working groups. The Trust also host the National Co-ordinator of ALERC. Through these links, the Centre has played a key role in organising the national ALERC and NFBR conferences.
Section E Financial review
Brief statement of the charity’s policy on reserves
YHEDT has a policy to maintain a reserve fund which is sufficient to meet all statutory liabilities in the event that the Trustees are of the opinion that the Charity is no longer sustainable nor able to deliver its charitable functions and should be wound down.
In addition, the Charity maintains a ring-fenced sum which is sufficient to re-capitalise the Charity’s IT infrastructure in the event of a catastrophic technical failure, including replacing the servers on which NEYEDC store
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and manage the ecological datasets that constitute the Charity’s main asset.
Details of any funds materially in deficit
The Charity Currently has no funds in deficit.
Further financial review details (Optional information)
You may choose to include additional information, where relevant about:
-
the charity’s principal sources of funds (including any fundraising);
-
how expenditure has supported the key objectives of the charity;
-
investment policy and objectives including any ethical investment policy adopted.
YHEDT is funded in approximately equal thirds through donations from partner organisations, principally local authorities, grants from various sources including, but not limited to, the National Lottery Heritage Fund and through commercial activity linked to the activities of the Trust’s primary operating function, the North and East Yorkshire Ecological Data Centre.
- The majority of YHEDT expenditure is to cover staff salaries and office facilities. The Trust has a low level of capital assets and owns no property nor investments. The funding allows NEYEDC to fulfil all the functions of an accredited Local Environmental Records Centre. All other funds are explicitly capitated to specific time-limited projects in pursuit of the Trust’s charitable functions.
The Trust has no investments at the current time.
Section F Other optional information
Other YHEDT Operating Functions: The Humber Environmental Data Centre (HEDC), the Trust’s second operating function, has suspended activity pending the emergence of policies and initiatives from local strategic partnerships, principally the Economic, Nature and Health and Wellbeing partnerships, which are likely to provide the chief focus for work in this area going forward.
Section G Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date |
||
|---|---|---|
| Anthony Kelham | ||
| Chair | ||
| 21/01/2022 | ||
| 21/01/2022 |
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| Yorkshire & Humber Ecological Data Trust | Yorkshire & Humber Ecological Data Trust | Yorkshire & Humber Ecological Data Trust | Charity No (if any) |
1075999 | |
|---|---|---|---|---|---|
| Annual accounts for the period | |||||
| Period start date | 1st April 2020 | To | Period end date |
31st March 2021 |
Section A Statement of financial activities
| Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 Reconciliation of funds: S21 S22 1 Total Net movement in funds Total funds brought forward Total funds carried forward Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gain� and lo��e� on re�al�a�ion of fi�ed a��e�� for �he chari���� o�n ��e |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 |
|---|---|---|---|---|---|
| 184,631 | - | - | 184,631 | 82,168 | |
| 89,946 | 34,763 | - | 124,709 | 147,718 | |
| 7,438 | - | - | 7,438 | - | |
| 105 | - | 105 | 247 | ||
| - | - | - | - | - | |
| - | - | - | - | - | |
| 282,120 | 34,763 | - | 316,883 | 230,133 | |
| - | - | - | - | - | |
| 197,885 | 33,084 | - | 230,969 | 222,554 | |
| - | - | - | - | ||
| - | - | - | - | - | |
| 197,885 | 33,084 | - | 230,969 | 222,554 | |
| 84,235 | 1,679 | - | 85,914 | 7,578 | |
| - | - | - | - | - | |
| 84,235 | 1,679 | - | 85,914 | 7,578 | |
| - | - | - | - | - | |
| 5,648 - |
5,648 | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 78,587 | 7,327 | - | 85,914 | 7,578 | |
| 48,944 | 115,000 | - | 163,944 | 156,366 | |
| 127,531 | 122,327 | - | 249,858 | 163,944 | |
Section B Balance sheet
| Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) Total fixed assets Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets Creditors: amounts falling due within one year (Note 20) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (Note 20) Provisions for liabilities Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve Total funds Signed by one or two trustees on behalf of all the trustees |
Guidance Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21 |
Unrestricted funds £ F01 |
Restricted income funds £ F02 |
Endowment funds £ F03 |
Total this year £ F04 |
Total last year £ F05 |
|---|---|---|---|---|---|---|
| - | - | - | - | - | ||
| 19,933 | - | - | 19,933 | 9,011 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 19,933 | - | - | 19,933 | 9,011 | ||
| - | - | - | - | - | ||
| 52,852 | - | - | 52,852 | 26,309 | ||
| - | - | - | - | - | ||
| 65,009 | 122,327 | - | 187,336 | 134,052 | ||
| 117,861 | 122,327 | - | 240,188 | 160,361 | ||
| 10,263 | - | - | 10,263 | 5,429 | ||
| 107,598 | 122,327 | - | 229,925 | 154,932 | ||
| 127,531 | 122,327 | - | 249,858 | 163,943 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 127,531 | 122,327 | - | 249,858 | 163,943 | ||
| - | - | - | ||||
| 122,327 | 122,327 | 115,000 | ||||
| 127,531 | - | 127,531 | 48,944 | |||
| - | - | |||||
| 127,531 | 122,327 | - | 249,858 | 163,944 | ||
| Signature | Print Name | Date of approval dd/mm/yyyy |
||||
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Section C Notes to the accounts
Note 1 Basis of preparation
This section should be completed by all charities .
1.1 Basis of accounting
These accounts 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 accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities � and �i�h � preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 � and �i�h � the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
� and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by � FRS 102.*
- -Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
| Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. Disclosure of any uncertainties that make the going concern assumption doubtful; An explanation as to those factors that support the conclusion that the charity is a going concern; |
N/A |
|---|---|
| N/A | |
N/A |
1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
| Yes No |
� | * -Tick as appropriate | * -Tick as appropriate |
|---|---|---|---|
| � | |||
| Please disclose | : | ||
| (i) the nature of | the chan | ge in accounting policy; | N/A |
| (ii) the reasons provides more r and |
why appl eliable a |
ying the new accounting policy nd more relevant information; |
N/A |
| (iii) the amount in the current p the aggregate a periods before t |
of the ad eriod, eac mount of hose pre |
justment for each line affected h prior period presented and the adjustment relating to sented, 3.44 FRS 102 SORP. |
N/A |
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
| Yes No |
� | * -Tick as appropriate | * -Tick as appropriate |
|---|---|---|---|
| � | |||
| Please disclose | : | ||
| (i) the nature of | any chan | ges; | N/A |
| (ii) the effect of assets and liabi |
the chan lities for t |
ge on income and expense or he current period; and |
N/A |
| (iii) where pract more future per |
icable, th iods. |
e effect of the change in one or | N/A |
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
| Yes No |
� | * -Tick as appropriate |
|---|---|---|
| � |
Please disclose:
| Please disclose: | |
|---|---|
| (i) the nature of the prior period error; | N/A |
| (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and |
N/A |
| (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts. |
N/A |
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Section C Notes to the accounts (cont)
Note 2 Accounting policies
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE
N/A Please provide a description of the nature of each change in accounting policy Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated End of £ Net income/(expenditure) as previously stated Adjustments:
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
Previous period net income/(expenditure) as restated
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Section C Notes to the accounts (cont)
Note 2 Accounting policies 2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.
| Recognition of income Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in �he �r���ee�� ann�al repor�. These are included in the Statement of Financial Activities (SoFA) when: � the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and � the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other |
Yes No N/a |
Yes No N/a |
Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
| 2.4 ASSETS Intangible fixed assets Heritage assets Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or n realisable value. Goods or services provided as part of a charitable activity are measured at net realisable based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| £500 | ||||
| et value contract. |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. |
Yes No N/a |
Yes No N/a |
Yes No N/a |
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| Yes No N/a |
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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
Section C Notes to the accounts (cont)
Note 3 Analysis of income
| Note 3 Analysis of income | Analysis of income | Analysis of income | Analysis of income | Analysis of income | Analysis of income | Analysis of income |
|---|---|---|---|---|---|---|
| Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 98,611- -98,611 105,378 Gift Aid - - - - - Legacies - - - - - General grants provided by government/other charities 86,020- -86,020- Membership subscriptions and sponsorships which are in substance donations - - - - Donatedgoods,facilities and services - - - - - Other - - - - Total 184,631 - - 184,631 105,378 Data Search Sales 78,695 1,679 -80,374 75,067 ANC Income-Seconded Staff 33,084 -33,084 35,240 SLA-Non Data Search 1,250- -1,250 3,500 Research & Development 10,000- -10,000 3,600 - - Other - - - Total 89,945 34,763 -124,708 117,407 - - - - - - - - - - - - - - - Other 7,438- -7,438- Total 7,438 - -7,438- Interest income 105- -105 247 Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total 105 - -105 247 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other - - - - - Total - - - - - 282,119 34,763 -316,882 223,032 Other information: Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income: |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis |
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| Donations and gifts | 98,611 | - | - | 98,611 | 105,378 | |
| Gift Aid | - | - | - | - | - | |
| Legacies | - | - | - | - | - | |
| General grants provided by government/other charities |
86,020 | - | - | 86,020 | - | |
| Membership subscriptions and sponsorships which are in substance donations |
- | - | - | - | ||
| Donatedgoods,facilities and services | - | - | - | - | - | |
| Other | - | - | - | - | ||
| Total | 184,631 | - | - | 184,631 | 105,378 | |
| Data Search Sales | 78,695 | 1,679 | - | 80,374 | 75,067 | |
| ANC Income-Seconded Staff | 33,084 | - | 33,084 | 35,240 | ||
| SLA-Non Data Search | 1,250 | - | - | 1,250 | 3,500 | |
| Research & Development | 10,000 | - | - | 10,000 | 3,600 | |
| - | - | |||||
| Other | - | - | - | |||
| Total | 89,945 | 34,763 | - | 124,708 | 117,407 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | 7,438 | - | - | 7,438 | - | |
| Total | 7,438 | - | - | 7,438 | - | |
| Interest income | 105 | - | - | 105 | 247 | |
| Dividend income | - | - | - | - | - | |
| Rental and leasing income | - | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | 105 | - | - | 105 | 247 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Total | - | - | - | - | - | |
| Conversion of endowment funds into income | - | - | - | - | - | |
| Gain on disposal of a tangible fixed asset held for charity's own use |
- | - | - | - | - | |
| Gain on disposal of a programme related investment |
- | - | - | - | - | |
| Royalties from the exploitation of intellectual propertyrights |
- | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| 282,119 | 34,763 | - | 316,882 | 223,032 | ||
| All income in the prior year was unrestricted except for: (please provide description and amounts) |
N/A | |||||
| Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. |
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| N/A | ||||||
| Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts) |
N/A |
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Section C Notes to the accounts (cont)
Note 4 Analysis of receipts of government grants
Government grant 1 Government grant 2 Government grant 3 Other Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.
Please give details of other forms of government assistance from which the charity has directly benefited.
| This year Last year £ £ Description |
This year Last year £ £ Description |
This year Last year £ £ Description |
|---|---|---|
| Coronavirus Micro Business Support Grant | 5,000 | - |
| N/A | - | - |
| N/A | - | - |
| N/A | - | - |
| Total | 5,000 | - |
| N/A | ||
| N/A |
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Section C Notes to the accounts (cont)
Note 5 Donated goods, facilities and services
| Use of property Other Seconded staff |
This year Last year £ £ |
This year Last year £ £ |
|
|---|---|---|---|
| - | - | ||
| - | - | ||
| - | - | ||
| - | - | ||
| Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services. |
N/A | ||
| Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers. |
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| N/A | |||
| N/A |
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Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure
| Analysis of expen Other Separate material item of expense Expenditure on raising funds: Expenditure on charitable activities Other information TOTAL EXPENDIT |
Analysis | Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
|
|---|---|---|---|---|---|---|---|
| Incurred seeking donatio | ns | - | - | - | - | - | |
| Incurred seeking legacies | - | - | - | - | - | ||
| Incurred seeking grants | |||||||
| Operating membership s social lotteries |
chemes and | ||||||
| Staging fundraising even | ts | ||||||
| Fudraising agents | |||||||
| Operating charity shops | |||||||
| Operating a trading comp undertaking non-charitab activity |
any le trading |
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| Advertising, marketing, d publicity |
irect mail and | - | - | - | - | - | |
| Start up costs incurred in new source of future inco |
generating me |
- | - | - | - | - | |
| Database development c | osts | - | - | - | - | - | |
| Other trading activities | |||||||
| Investment management | costs: | - | - | - | - | ||
| Portfolio management co | sts | - | - | - | - | - | |
| Cost of obtaining investm | ent advice | - | - | - | - | - | |
| Investment administratio | n costs | - | - | - | - | - | |
| Intellectual property licen | cing costs | - | - | - | - | - | |
| Rent collection, property maintenance charges |
repairs and | - | - | - | - | - | |
| - | - | - | - | - | |||
| Total expenditure on ra | ising funds | - | - | - | - | - | |
| MOA Expenses | 312 | - | - | 312 | - | ||
| Salaries & NIC and Expe | nses | 136,138 | 33,084 | - | 169,222 | 155,202 | |
| Pension Contributions | 4,099 | - | - | 4,099 | 4,153 | ||
| Training Costs | 500 | - | - | 500 | 1,083 | ||
| Membership Fees | 2,756 | - | - | 2,756 | 1,559 | ||
| Consultancy & Professio | nal Fees | 12,282 | - | - | 12,282 | 8,378 | |
| Small Purchases & Repa | irs | - | - | - | - | 4,424 | |
| Printing Postage & Statio | nary | 338 | - | - | 338 | 805 | |
| Telephone | 758 | - | - | 758 | 975 | ||
| Software & Internet Cost | s | 6,519 | - | - | 6,519 | 6,341 | |
| Conferences & Seminars | 30 | - | - | 30 | 8,040 | ||
| Rent | 15,220 | - | - | 15,220 | 10,277 | ||
| Donations | 1,650 | - | - | 1,650 | - | ||
| Insurance | 5,463 | - | - | 5,463 | 4,407 | ||
| Accountancy Fees | 2,610 | - | - | 2,610 | 3,144 | ||
| Bank Charges | - | - | - | - | 42 | ||
| Bad Debts | 1,873 | - | - | 1,873 | 126 | ||
| Depreciation | 7,320 | - | - | 7,320 | 4,012 | ||
| SundryExpenses | 16 | - | - | 16 | 39 | ||
| Total expenditure on ch activities |
aritable | 197,885 | 33,084 | - | 230,969 | 213,007 | |
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| Total | - | - | - | - | - | ||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| Total other expenditure | - | - | - | - | - | ||
| diture on charitable acti : URE |
vities | ||||||
| 197,885 | 33,084 | - | 230,969 | 213,007 | |||
| Activity or programme |
Activities und | ertaken directl | y | Grant funding of activities |
Support Costs |
Total this year |
Total prior year |
| £ | £ | £ | £ | £ | |||
| Activity 1 Activity2 |
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| Other | |||||||
| Total | |||||||
| Prior year expendit can be analysed as |
ure on charitable activities follows: |
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| Within the expendit following items are the nature, amount amounts) |
ure items above the material: (please disclose and any prior year |
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Section C Notes to the accounts
Note 8 Funds received as agent
8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.
| Amount received | Amount received | Amountpaid out | Amountpaid out | Balance held atperiod end | Balance held atperiod end | ||
|---|---|---|---|---|---|---|---|
| Description/name of party | Related party (Yes or No) |
Thisyear | Lastyear | Thisyear | Lastyear | Thisyear | Lastyear |
| £ | £ | £ | £ | £ | £ | ||
| Doncaster MBC | 1,821 | 2,000 | 1,821 | 2,000 | - | - | |
| Rotherham MBC | 1,821 | 2,000 | 1,821 | 2,000 | - | - | |
| Barnsley MBC | 1,000 | 1,000 | - | - | |||
| Sheffield City Council | 1,821 | 2,000 | 1,821 | 2,000 | - | - | |
| West Yorkshire Ecology Services |
1,821 | 2,000 | 1,821 | 2,000 | - | - | |
| Total | 7,284 | 9,000 | 7,284 | 9,000 | - | - |
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.
| Description/name of party | Balance held atperiod end | Balance held atperiod end |
|---|---|---|
| Thisyear | Lastyear | |
| £ | £ | |
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| Total | - | - |
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Section C Notes to the accounts
Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).
| Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es). |
||
|---|---|---|
| Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner I�de�e�de�� e�ami�e��� fee� Assurance services other than audit or independent examination Tax advisory fees |
This year £ |
Last year £ |
| 640 | 640 | |
| 1970 | 2000 |
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Section C Notes to the accounts (cont)
Note 11 Paid employees
Please complete this note if the charity has any employees.
11.1 Staff Costs
Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits
| Total staff costs | This year £ |
Last year £ |
|---|---|---|
| 158,656 | 146,452 | |
| 8,567 | 9,750 | |
| 4,099 | 4,153 | |
| - | - | |
| 171,322 | 160,355 |
Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party
Income of £33,084 (2020 - £35,240) was received from ALERC and Norfolk County Council and towards the following seconded staff expenses: Staff Salary £33,084 (2020 - £35,240)
Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000
TRUE
| Band | Number of employees |
|---|---|
| £60,000 to £69,999 | |
| £70,000 to £79,999 | |
| £80,000 to £89,999 | |
| £90,000 to £99,999 | |
| £100,000 to £109,999 | |
| Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity |
|
| As director of the Trust, Mr Simon Pickles was paid a Gross Salary of £36,571, Employer's NIC of £3,611, and Employer Pension Contributions of £1,097 for the year. |
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11.2 Average head count in the year
The parts of the charity in which the employees work
| This year Number |
Last year Number |
|
|---|---|---|
| Fundraising | - | - |
| Charitable Activities | 6 | 5 |
| Governance | - | - |
| Other | - | - |
| Total | 6 | 5 |
11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.
Please explain the nature of the payment
Please state the legal authority or reason for making the payment
Please state the amount of the payment (or value of any waiver of a right to an asset)
11.4 Redundancy payments
Please complete if any redundancy or termination payment is made in the period.
Total amount of payment
The nature of the payment (cash, asset etc.)
The extent of redundancy funding at the balance sheet date
Please state the accounting policy for any redundancy or termination payments
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Section C Notes to the accounts (cont)
Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.
12.1 Please complete this note if a defined contribution pension scheme is operated.
Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating Any Restricted funds are held for any liabilities resulting from the the liability and expense of defined cessation of charitable activites. As the Trust is considered to be contribution pension scheme between a Going Concern, all pension scheme contributions and liabilities activities and between restricted and have been allocated to the Unrestricted Fund. unrestricted funds.
12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.
Please confirm that altough the scheme N/A is accounted for as a defined contribution plan, it is a defined benefit plan.
Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity
N/A
12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.
N/A N/A
Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan
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Section C Notes to the accounts (cont)
Note 13 Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.
13.1 Analysis of grants paid (included in cost of charitable activities)
| Analysis | Grants to institutions |
Grants to individuals |
Support costs | Total |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Activity orproject 1 | - | - | - | - |
| Activity orproject 2 | - | - | - | - |
| Activity orproject3 | - | - | - | - |
| Total | - | - | - | - |
P�ea�e e��e� �Ni�� if �he cha�i�� d�e� ��� ide��if� a�d/�� a���ca�e ������� c����.
13.2 Grants made to institutions
| 13.2 Grants made to institutions | 13.2 Grants made to institutions | ||
|---|---|---|---|
| My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. |
Yes | Please provide details of charity's URL. |
|
| No | Provide details below |
||
| Names of institution | Purpose | Total amount of grantspaid £ |
|
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| TOTAL GRANTS PAID Other unanalysed grants Total grants to institutions in reporting period |
- | ||
| - | |||
| - |
CC17a (Excel)
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19
Section C Notes to the accounts (cont)
Note 14 Tangible fixed assets
Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
| 14.1 Cost or valuation | n | |||||
|---|---|---|---|---|---|---|
| Freehold land & buildings Other land & buildings £ £ At the beginning of the year - - Additions - - Revaluations - - Disposals - - Transfers - - At end of the year - - Basis* SL or RB SL or RB Rate At beginning of the year - - Disposals - - Depreciation - - Impairment - - Transfers - - At end of the year - - Net book value at the beginning of the year - - Net book value at the end of the year - - 14.4 Impairment 14.5 Revaluation 14.6 Other disclosures (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities. 14.3 Net book value 14.2 Depreciation and impairments the name of independent valuer, if applicable the carrying amount that would have been recognised had the assets been carried under the cost model. (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. the methods applied and significant assumptions Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. If an accounting policy of revaluation is adopted, the effective date of the revaluation* |
Freehold land & buildings £ |
Other land & buildings £ |
Plant, machinery and motor vehicles £ |
Fixtures, fittings and equipment £ |
Total £ |
|
- |
- | 20,096 | 48,093 | 68,189 | ||
| - | - | 18,242 | - | 18,242 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | 38,338 | 48,093 | 86,431 | ||
| d impairments | ||||||
| SL or RB | SL or RB | RB | RB | RB | Straight Line ("SL") or Reducing Balance ("RB") |
|
| 25% | 33% | |||||
| 17,414 41,764 59,178 - - - 5,231 2,089 7,320 - - - - - - 22,645 43,853 66,498 2,682 6,329 9,011 15,693 4,240 19,933 N/A N/A N/A N/A N/A N/A N/A N/A please provide: |
||||||
| - | - | 17,414 | 41,764 | 59,178 | ||
| - | - | - | - | - | ||
| - | - | 5,231 | 2,089 | 7,320 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | 22,645 | 43,853 | 66,498 | ||
| - | - | 2,682 | 6,329 | 9,011 | ||
| - | - | 15,693 | 4,240 | 19,933 | ||
| N/A | ||||||
| N/A | ||||||
| N/A |
* The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight
CC17a (Excel)
13/01/2022
20
Section C Notes to the accounts (cont)
Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
19.1 Analysis of debtors
Trade debtors Prepayments and accrued income Other debtors
Total
| This year £ |
Last year £ |
|---|---|
| - | - |
| 49,775 | 25,276 |
| 446 | 559 |
| 2,631 | - |
| 52,852 | 25,835 |
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
| Trade debtors Prepayments and accrued income Other debtors Total |
This year £ |
Last year £ |
|---|---|---|
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| - | - |
CC17a (Excel)
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21
Section C Notes to the accounts (cont)
Note 20 Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
| Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total |
Amounts falling due within oneyear |
Amounts falling due within oneyear |
Amounts falling due after more than oneyear |
Amounts falling due after more than oneyear |
|---|---|---|---|---|
| This year £ |
Last year £ |
This year £ |
Last year £ |
|
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| 9,466 | 5,040 | - | - | |
| - | 62 | - | - | |
| 797 | 327 | - | - | |
| 10,263 | 5,429 | - | - |
20.2 Deferred income
Please complete this note if the charity has deferred income.
Please explain the reasons why income is deferred.
N/A
Movement in deferred income account
Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period
| This year £ |
Last year £ |
|---|---|
| - | - |
| - | - |
| - | - |
| - | - |
CC17a (Excel)
13/01/2022
22
Section C Notes to the accounts (cont)
Note 22 Other disclosures for debtors, creditors and other basic financial instruments
| 22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here. |
N/A |
|---|---|
| N/A |
CC17a (Excel)
13/01/2022
23
Section C Notes to the accounts (cont)
Note 24 Cash at bank and in hand
| Note 24 Cash at bank and in hand | ||
|---|---|---|
| Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits |
This year £ |
Last year £ |
| - | - | |
| - | - | |
| 187,336 | 134,052 | |
| - | - | |
| 187,336 | 134,052 |
CC17a (Excel)
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| Total Funds | Other funds | Survey Fund | Surveillance & Monitoring Fund | IT Equipment Fund | Sick Pay Fund | Redundancy Fund | ANC Fund | General Fund | Fund names | * Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; a, U - unrestricted funds and CR - Capital replacement fund 27.1 Details of material funds held and movements during the CURRENT reporting period Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet. |
Section C Notes to the accounts (cont) Note 27 Charity funds |
|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| N/a | CR | CR | CR | CR | R | R | UR | Type PE, EE **R or UR *** |
||||||
| N/a | Ring-fenced income for the resurvey of Local Wildlife sites |
Ring-fenced funding for the provision of Surveillance & Monitoring equipment |
Ring-fenced funding for the provision of new and replacement of IT Equipment |
Ring-fenced funding for the provision of staff Sick Pay costs and administration costs. |
Ring-fenced funding for the provision of staff redundancy costs and administration costs should the Trust cease to operate. |
Funding for the expenses incurred by hosted Staff |
General Finance Of The Trust's charitable activities |
Purpose and Restrictions | ||||||
| 163,944 | - | - | - | - | - | 10,000 | 20,000 | 20,000 | 65,000 | - | 48,944 | Fund balances brought forward £ |
||
| 316,884 | - | - | - | - | 1,679 | - | - | - | 33,085 | 282,120 | Income £ |
|||
| - 230,970 | - | - | - | - | - | - | - | - | - | -33,085 | -197,885 | Expenditure £ |
||
| - | - | - | - | - | 5,648 | -5,648 | Transfers £ |
|||||||
| - | - | - | - | - | - | - | - | - | - | - | - | Gains and losses £ |
||
| 249,858 | - | - | - | - | 7,327 | 10,000 | 20,000 | 20,000 | 65,000 | - | 127,531 | Fund balances carried forward £ |
| Total Funds | Other funds | Surveillance & Monitoring Fund | IT Equipment Fund | Sick Pay Fund | Redundancy Fund | ANC Fund | General Fund | Fund names | 27.2 Details of material funds held and movements during the PREVIOUS reporting period Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet. * Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds |
Section C Notes to the accounts (cont) Note 27 Charity funds(cont) |
||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| N/a | CR | CR | CR | R | R | UR | Type PE, EE **R or UR *** |
|||||||
| N/a | Ring-fenced funding for the provision of Surveillance & Monitoring equipment |
Ring-fenced funding for the provision of new and replacement of IT Equipment |
Ring-fenced funding for the provision of staff Sick Pay costs and administration costs. |
Ring-fenced funding for the provision of staff redundancy costs and administration costs should the Trust cease to operate. |
Funding for the expenses incurred by Seconded Staff |
General Finance Of The Trust's charitable activities |
Purpose and Restrictions |
|||||||
| 156,366 | - | - | - | - | - | - | - | - | 60,000 | - | 96,366 | Fund balances brought forward £ |
||
| 230,132 | - | - | - | - | - | - | - | - | - | 35,240 | 194,892 | Income £ |
||
| - 222,554 | - | - | - | - | - | - | - | - | - | -35,240 | -187,314 | Expenditure £ |
||
| - | - | - | - | - | - | 10,000 | 20,000 | 20,000 | 5,000 | - | -55,000 | Transfers £ |
||
| - | - | - | - | - | - | - | - | - | - | - | - | Gains and losses £ |
||
| 163,944 | - | - | - | - | - | 10,000 | 20,000 | 20,000 | 65,000 | - | 48,944 | Fund balances carried forward £ |
Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.3 Transfers between funds
| Reason for transfer and where endowment is converted to income, legalpower for its conversion |
Amount | |
|---|---|---|
| Between unrestricted and restricted funds |
Transfer of income restricted for the purpose of the survey of Local Wildlife Sites |
5,648 |
| Between endowment and restricted funds |
N/A | |
| Between endowment and unrestricted funds |
N/A | |
27.4 Designated funds
| 27.4 Designated funds | ||
|---|---|---|
| Planned use | Purpose of the designation | Amount |
| ANC Fund | ALERC has a commitment to cover all expenses related to the seconded staff placement. Any expenses are matched the the incoming funding, however there may be a timing difference between the expenditure being incurred and the monies received. |
- |
| Redundancy Fund | Ring-fenced funding for the provision of staff redundancy costs and administration costs should the Trust cease to operate. |
65,000 |
| Sick Pay Fund | Ring-fenced funding for theprovision of staff Sick Pay costs and | 20,000 |
| IT Equipment Fund | Ring-fenced funding for theprovision of new and replacement of IT | 20,000 |
| Surveillance & Monitoring Fund |
Ring-fenced funding for the provision of Surveillance & Monitoring equipment |
10,000 |
| Survey Fund | Ring-fenced income for the resurvey of Local Wildlife Sites | 7,327 |
CC17a (Excel)
13/01/2022
27
Section C Notes to the accounts (cont)
Note 28 Transactions with trustees and related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of ��ch ��a��ac�i��� �h���d be ����ided i� �hi� ���e. If �he�e a�e �� ��a��ac�i��� �� �e����, ��ea�e e��e� �T��e� i� �he b�� �� "False" if there are transactions to report.
28.1 Trustee remuneration and benefits
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
----- Start of picture text -----
TRUE
----- End of picture text -----
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any
remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
| Name of trustee | Legal authority (eg order, governing document) |
Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value |
|---|---|---|---|---|---|---|
| This year | Last year | |||||
| Remuneration | Pension contribution |
Redundancy (including loss of office)/ex gratia |
Other | TOTAL | ||
| £ | £ | £ | £ | |||
Please give details of why remuneration or other employment benefits were paid.
Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.
28.2 Trustees' expenses
If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If �he�e a�e �� ��a��ac�i��� �� �e����, ��ea�e e��e� �T��e� i� �he b�� be���. If �he�e a�e ��a��ac�i��� �� �e����, ��ea�e e��e� "False".
| "False". | ||
|---|---|---|
| No trustee expenses have been incurred (True or False) | TRUE | |
| Type of expenses reimbursed | This year | Last year |
| £ | £ | |
| Travel | ||
| Subsistence | ||
| Accommodation | ||
| Other (please specify): | ||
| TOTAL |
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
28.3 Transaction(s) with related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.
| box provided. | box provided. | box provided. | box provided. | box provided. | box provided. | ||
|---|---|---|---|---|---|---|---|
| There have been no related party transactions in the reporting period (True or False) | FALSE | ||||||
| Name of the trustee or related party |
Relationship to charity |
Description of the transaction(s) |
Amount | Balance at period end |
Provision for at perio |
bad debts d end |
Amounts written off during reporting period |
| £ | £ | £ | £ | ||||
| Mark Wills | Employee | The Trust received funding of £33,084 from the Association Of Local Environmental Rcord Centres (ALERC) or which Mark Wills is a Director. This is to compensate the trust for the expenses incurred by a seconded member of staff. |
33,084 | 0 | 0 | 33,084 | |
| Mark Wills | Employee | £800 was paid by the Trust towards the ALERC annual membership fee and a £50 conference fee was paid to ALERC for staff to attend the 2020 |
850 | 850 | |||
| ~~f~~ | |||||||
In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.
----- Start of picture text -----
N/A
----- End of picture text -----
For any related party, please provide details of any guarantees given or received.
Mark Wills has stated that his directorship of ALERC is an unpaid position and whilst sitting on the board of ALERC he is not representing the Y&HEDT.
CC17a (Excel)
13/01/2022
28
Section C Notes to the accounts (cont)
Note 29 Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.
N/A
CC17a (Excel)
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29