## **YORKSHIRE AND THE HUMBER ECOLOGICAL DATA TRUST**
## **ACCOUNTS**
**FOR THE YEAR ENDED 31 MARCH 2022**
## **INDEPENDENT EXAMINERS’ 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 2022, which are annexed.
## **Respective responsibilities of the trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity's trustees 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:
1. Examine the Trust's accounts under section 145 of the 2011 Act,
2. To follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Act), and
3. To state whether particular matters have come to my attention.
## **Basis of independent examiners’ report**
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.
## **Independent examiners’ statement**
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 for the period** Period start date Period end date 01 04 2021 31 03 2022
**From To**
## Section A Reference and administration details
**Charity name** Yorkshire and Humber Ecological Data Trust North and East Yorkshire Ecological Data Centre **Other names charity is known by** (Primary Operating Function) **Registered charity number (if any)** 1075999 **Charity's principal address** Unit 7, Hassacarr Close
Dunnington York **Postcode** YO19 5SN
## **Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Tony Kelham Chairman 01/04/2021 – 31/12/2022 Trustees
2 Jeff Lunn Chairman 01/01/2022 – 31/03/2022 Trustees
3 Andrew Barker Trustees
4 Philip Butler Trustees
5 Helen Wright Trustees
6
7
8
9
1
0
1
1
1
2
1
3
1
4
1
5
1
6
1
7
1
8
**----- End of picture text -----**
March **2012**
**TAR**
1
1 9 2 0
**Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
## **Names and addresses of advisers (Optional information)**
**----- Start of picture text -----**
Type of adviser Name Address
Accountant Chris Howson Morrell Middleton, Wellington House, Aviator Court, Clifton
Moor, York, YO30 4UZ
Solicitor Richard Watson Crombie Wilkinson, 17-19 Clifford St, York YO1 9RJ
**----- End of picture text -----**
**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**
Trust Deed made 1[st] August 1998 and amended 18[rd] January 2006. Type of governing document (eg. trust deed, constitution) Trust How the charity is constituted
- (eg. trust, association, company)
Trustees are appointed by the existing Trustees. Trustee selection methods
- (eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
Major organisational risks are a standing item at each Trustees’ meeting. All risks brought to the meetings are discussed, assessed and entered into the Trust’s Risk Register. Where appropriate for acute risks, mitigating measures are actioned and minuted for review at the subsequent Trustees’ meeting. Once each year, at a designated Trustees’ meeting, the Risk Register is reviewed in its entirety and all risks re-assessed in the light of the prevailing operational environment. Systemic or chronic risks are targeted for reduction, control or elimination through the strategic planning process.
- relationship with any related parties;
- trustees’ consideration of major risks and the system
March **2012**
**TAR**
2
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.
To facilitate the study and research of ecological matters by the supply of such information.
AND in furtherance of the same
**Summary of the objects of the charity set out in its governing document**
To raise funds of a capital nature from local authorities, government bodies, companies, partnerships, sole traders and individuals to enable the Trust to achieve its aims, namely:
- 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 affect this purpose;
- To make such records, archives and, computerised records available to interested parties by way of examination, copy or print out with or without charge.
||archives on computers or otherwise and to employ persons to
affect this purpose;
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|
|**Summary of the main**
**activities undertaken for the**|Trustees give due regard to the guidance on public interest issued by the
Charity Commission.|
|**public benefit in relation to**
**these objects (include within**|https://www.gov.uk/government/collections/charitable-purposes-and-
public-benefit|
|**this section the statutory**
**declaration that trustees have**
**had regard to the guidance**
**issued by the Charity**
**Commission on public**|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.|
|**benefit)**|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_”.|
||NEYEDC is an accredited LERC under the Defra approved Association|
||of Local Environmental Records Centres (ALERC) accreditation scheme|
March **2012**
**TAR**
3
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:
- Facilitate surveys which fill gaps in the existing ecological evidence base for North and East Yorkshire through commercial surveys, the work of voluntary experts and Citizen Science activities;
- 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;
- Collaborate on, pilot and promote new methods for the analysis of environmental data through partnership working with statutory bodies, commercial organisations and academic bodies;
- Develop new and improved techniques and protocols for environmental data management and dissemination in partnership with other LERCs through the Association of Local Environmenal Records Centres (ALERC);
- Deliver training and knowledge transfer activities related to any of the issues listed above and;
- 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)**
March **2012**
**TAR**
4
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:
- policy on grantmaking;
- policy programme related investment;
- 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 working environment. It values its volunteers and usually recruits volunteers for prolonged periods of time (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**
2021 – 2022 was once again dominated by the global COVID 19 pandemic. Having successfully pivoted to exploit alternative funding streams and opportunities during the previous financial year, it was necessary to return to core activities as COVID 19 measures eased. In particular, the much-awaited Environment Act gained royal assent in 2021 and preparing to support the work of clients and partner organisations in responding to the Act became a key focus of NEYEDC activity. This will require an expansion in the current role of the Centre and creates opportunities to develop new products and services as well as undertake research and development activity.
During the COVID 19 pandemic, NEYEDC benefitted from some of the work on organisational resilience undertaken as part of the National Lottery Heritage Fund Sustainable Heritage project NatureHack, which allowed the Centre to react more quickly than would previously have been possible.
The YHEDT strategic plan 2020 – 2025 can be summarised by the following strategic aims:
1. Alter and expand the role and scope of NEYEDC, co-ordinate this with the Local Environmental Records Centre (LERC) community through the Association of Local Environmental Records Centres (ALERC);
2. Develop an assertive communications strategy to support the expansion of NEYEDC;
3. Embed the ideas of ‘spring forward’ and ‘fall back’ resilience, link to further diversified funding streams and key target funders;
4. Develop and expand the human resource available to the Centre.
March **2012**
**TAR**
5
**Section D Achievements and performance**
**Core Local Environmental Record 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 undertaken 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 volunteer naturalist community free of charge, in pursuit of its charitable functions. NEYEDC handled 853 data searches during the 2021-2022 financial year; a 21% increase on the previous year’s total (2020-2021), which itself was 15% higher than 2019-2020. This demonstrates that despite COVID 19 the demand for biodiversity data is increasing. This continues to reverse the recognised regional and national trends that had seen the demand for data searches fall significantly between 2015 and 2019. Of the 853 searches completed in 2021-2022, 70 were undertaken free of charge. Only 5 of these were carried out to support scholarship, indicating that enquiries from academic institutions has not recovered to pre-COVID 19 levels. The majority of the rest were linked to Data Exchange Agreements in relation to tree planting initiatives. **NEYEDC Data Management Systems** In 2021-2022 work continued on the adoption of the ORCA data management system, developed by the Welsh network of LERCs using funding from the Welsh Government, which was reported last year. This tranche of work enabled clients to order standard data requests online through a secure bespoke website. This administrative improvement delivered a significant time saving, releasing NEYEDC staff to undertake other work. **Partnership Working Between NEYEDC and Local Authorities** NEYEDC now has formal Memoranda of Agreements (MoA) with 10 of the 11 local authorities in North and East Yorkshire. These MoAs provide the framework for grant funding, which supports the core accredited work of the Centre, as well as facilitating other work of a survey, research or development nature. 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. The Centre continues to work on the review of the National Ancient Woodland Inventory (AWI) and is considering an invitation to carry out phases 3-5 of the review for North and East Yorkshire, which will include accessing historical records and completing field surveys. NEYEDC has continued to provide data to Natural England including Great Crested Newt Data to support District Level Licencing in North and
March **2012**
**TAR**
6
## **Section D Achievements and performance**
East Yorkshire and wading bird data to support habitat suitability modelling around the Humber Estuary and surrounding areas. **Partnership Working Between NEYEDC and other Local / Regional Groups** NEYEDC continues to develop partnership working with local, regional and national groups and organisations that share synergistic aims. NEYEDC recently partnered with the Woodland Trust, setting up a Data Exchange Agreement to support their northern outreach and tree officers in completing woodland planting and grant scheme applications. A similar data exchange agreement has been developed with the Dales Rivers Trust and with Nidderdale Area of Outstanding Natural Beauty to support their respective work programmes. In a departure from normal activities, the Trust supported, both financially and in kind, the Art and Ecology Lab initiative in Doncaster and played a significant role in the development and staging of the Artbomb 2022 festival “Alternative Ecologies” in partnership with Doncaster Creates. **YHEDT Supported Survey Work**
NEYEDC manages and facilitates the Local Wildlife 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 of North Yorkshire and East Yorkshire during the 2021 field season.
In addition, NEYEDC undertook Unmanned Aerial Vehicle (UAV) surveys on behalf of partners across the region as part of the ongoing monitoring of developing nature reserves at High Batts, Nosterfield, Thornborough Henges as well as sites managed by the Woodmeadow Trust, furthering the collaborative network of organisations developed through the NatureHack project.
NEYEDC also undertook repeat UAV surveillance at the Sheffield and Rotherham Wildlife Trust site at Blackamoor NNR. **YHEDT Supported Research and Development**
NEYEDC staff devised a research question and supported a York University MSc intern to undertake a research project that combined the use of remote sensing using a UAV and field sampling and subsequent laboratory analysis to create water quality maps of bodies of fresh water at Nosterfield Nature Reserve. The resulting dissertation was awarded a distinction grade and it is expected to lead to publications in the academic literature.
NEYEDC entered into a joint venture with the consultancy eCountability and other LERCs across the country to develop novel collection and management workflows for data captured using the new UK Habitat classification typology. This is the required typology for use with the soon to become mandatory Biodiversity Net Gain valuation tool, developed by Defra.
NEYEDC is a partner in the NERC funded DECIDE project, which is developing novel approaches to species occupancy modelling and to adaptive sampling. The resultant tool focuses survey effort on sites were data will have the greatest impact on improving the existing models. With other partners including the Centre for Ecology and Hydrology,
March **2012**
**TAR**
7
## **Section D Achievements and performance**
Stockholm Environment Institute at York University, Warwick University, the Open University and Butterfly Conservation.
**NEYEDC Training, Knowledge Transfer and Outreach**
The Trust continues to act in support of the volunteer and 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 and Publication 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.
NEYEDC continued to support the YNU with a series of talks and events using the Zoom platform, which included delivering a presentation on the changing technologies used in biological recording.
NEYEDC took part in the Caring for God’s Acre “Churches Count” initiative through biological recording events at St John’s Church, Sharrow.
## **Section E Financial review**
YHEDT has a policy to maintain a reserve fund which is sufficient to meet **Brief statement of the** all statutory liabilities in the event that the Trustees are of the opinion that **charity’s policy on reserves** the charity is no longer sustainable nor able to deliver its charitable functions and should be wound down. In addition, the Trust maintains a ring-fenced sum which is sufficient to recapitalise IT infrastructure in the event of a catastrophic technical failure, including replacing the servers on which NEYEDC store and manage the ecological datasets that constitute the Trust’s main asset. **Details of any funds materially** The Charity Currently has no funds in deficit. **in deficit**
**Further financial review details (Optional information)**
March **2012**
**TAR**
8
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 and through commercial work 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 capitated to specific time-limited projects in pursuit of the Trust’s charitable functions.
The Trust has no investments at the current time.
March **2012**
**TAR**
9
**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)** Jeff Lunn **Position (eg Secretary,** Chair **Chair, etc) Date** 08/12/2022
March **2012**
**TAR**
10
|**Yorkshire & Humber Ecological Data Trust**|**Yorkshire & Humber Ecological Data Trust**|**Yorkshire & Humber Ecological Data Trust**|Charity No
(ifany)|**1075999**||
|---|---|---|---|---|---|
|Annualaccountsforthe period||||||
|Period start date|**1st April 2021**|**To**|Period end
date|**31st March 2022**||
## **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):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**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|
|---|---|---|---|---|---|
||127,997|-|-|127,997|184,631|
||84,306|35,057|-|119,363|124,709|
||7,106|-|-|7,106|7,438|
||20|-||20|105|
||-|-|-|-|-|
||-|-|-|-|-|
||219,429|35,057|-|254,486|316,883|
|||||||
||-|-|-|-|-|
||197,026|33,766|-|230,792|230,969|
||-||-|-|-|
||-|-|-|-|-|
||197,026|33,766|-|230,792|230,969|
|||||||
||22,403|1,291|-|23,694|85,914|
||-|-|-|-|-|
||22,403|1,291|-|23,694|85,914|
||-|-|-|-|-|
||4,000
-|4,000|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||18,403|5,291|-|23,694|85,914|
|||||||
||127,531|122,327|-|249,858|163,944|
||145,934|127,618|-|273,552|249,858|
|||||||
## **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**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||14,611|-|-|14,611|19,933|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||14,611|-|-|14,611|19,933|
||||||||
|||-|-|-|-|-|
|||24,513|-|-|24,513|52,852|
|||-|-|-|-|-|
|||119,355|122,327|-|241,682|187,336|
|||143,868|122,327|-|266,195|240,188|
||||||||
|||7,254|-|-|7,254|10,263|
||||||||
|||136,614|122,327|-|258,941|229,925|
||||||||
|||151,225|122,327|**-**|273,552|249,858|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||151,225|122,327|-|273,552|249,858|
||||||||
|||-|||-|-|
||||127,618||127,618|122,327|
|||145,934||-|145,934|127,531|
||||||-|-|
|||145,934|127,618|-|273,552|249,858|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
||||||||
||||||||
CC17a (Excel)
18/11/2022
4
## **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 with* � 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 with* � 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:**_
An explanation as to those factors that support the conclusion that the charity is a going
An explanation as to those factors that support _**N/A**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**N/A**_ going concern assumption doubtful; Where accounts are not prepared on a going _**N/A**_ 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.
## **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 a|ccounting|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|
|---|---|---|---|
|Yes*
No*|�|* -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_**|
CC17a (Excel)
18/11/2022
5
**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**
**Please provide a description of the nature of each change in accounting policy**
## _**N/A**_
_**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
**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 net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
18/11/2022
6
## **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**
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
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.
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 the trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||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**
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
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.
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.
**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**||�|�|�|
|---|---|---|---|---|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
||£500||||
||value
contract.
et||||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|||Yes
No
N/a|||
|||�|�|�|
|**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.
**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.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
||Yes
No
N/a|||
||�|�|�|
**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
105,654 - - 105,65498,611
GiftAid
- - - --
Legacies
- - - - -
General grants provided by government/other
charities
22,343- - 22,343 86,020
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 127,997 - - 127,997 184,631
Data Search Sales
77,567 1,291
- 78,858 80,374
ANCIncome-Seconded Staff
33,766
-33,766 33,084
SLA - Non Data Search
3,939- -3,9391,250
Research & Development
2,800- - 2,80010,000
- -
Other
- - -
**Total** 84,306 35,057
- 119,363124,708
- - - - -
- - - - -
- - - - -
Other
7,106- - 7,1067,438
**Total** 7,106 - - 7,1067,438
Interestincome
20- - 20105
Dividendincome
- - - - -
Rentalandleasingincome
- - - - -
Other
- - - - -
**Total** 20 - - 20105
- - - - -
- - - - -
- - - - -
- - - - -
**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** - - - - -
219,429 35,057
- 254,486 316,882
**TOTAL INCOME**
**Other:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**||||||
||Donations and gifts|105,654|-|-|105,654|98,611|
||GiftAid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|22,343|-|-|22,343|86,020|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|127,997|-|-|127,997|184,631|
||||||||
||Data Search Sales|77,567|1,291|-|78,858|80,374|
||ANCIncome-Seconded Staff||33,766|-|33,766|33,084|
||SLA - Non Data Search|3,939|-|-|3,939|1,250|
||Research & Development|2,800|-|-|2,800|10,000|
||||||-|-|
||||||||
||Other||-|-|-||
||**Total**|84,306|35,057|-|119,363|124,708|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|7,106|-|-|7,106|7,438|
||**Total**|7,106|-|-|7,106|7,438|
||||||||
||Interestincome|20|-|-|20|105|
||Dividendincome|-|-|-|-|-|
||Rentalandleasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|20|-|-|20|105|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**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**|-|-|-|-|-|
||||||||
|||219,429|35,057|-|254,486|316,882|
## **TOTAL INCOME Other information:**
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
_**N/A**_
_**N/A**_
**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
_**N/A**_
CC17a (Excel)
18/11/2022
10
**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_**|||
CC17a (Excel)
18/11/2022
11
**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.**||||
||**_N/A_**|||
|||||
||**_N/A_**|||
CC17a (Excel)
18/11/2022
12
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Note 6**|**Analysis of expenditure**||||||
|---|---|---|---|---|---|---|
|**TOTAL EXPENDIT**
**Expenditure on**
**charitable**
**activities**
**Expenditure on**
**raising funds:**
**Other**
**Separate material**
**item of expense**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||
||Incurred seeking donations|-|-|-|-|-|
||Incurred seeking legacies|-|-|-|-|-|
||Incurred seeking grants||||||
||Operating membership schemes and
social lotteries||||||
||Staging fundraising events||||||
||Fudraising agents||||||
||Operating charity shops||||||
||Operating a trading company
undertaking non-charitable trading
activity||||||
||Advertising, marketing, direct mail and
publicity|-|-|-|-|-|
||Start up costs incurred in generating
new source of future income|-|-|-|-|-|
||Database development costs|-|-|-|-|-|
||Other trading activities||||||
||Investment management costs:|-|-|-|-||
||Portfolio management costs|-|
-|
-|-|-|
||Cost of obtaining investment advice|-|-|-|-|-|
||Investment administration costs|-|-|-|-|-|
||Intellectual property licencing costs|-|-|-|-|-|
||Rent collection, property repairs and
maintenance charges|-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on raising funds**|-|-|-|-|-|
||||||||
||MOA Expenses|216|-|-|216|312|
||Salaries & NIC and Expenses|140,247|33,766|-|174,013|169,222|
||Pension Contributions|6,530|-|-|6,530|4,099|
||Training Costs|1,785|-|-|1,785|500|
||Membership Fees|1,284|-|-|1,284|2,756|
||Consultancy & Professional Fees|9,822|-|-|9,822|12,282|
||Small Purchases & Repairs|2,343|-|-|2,343|-|
||Printing Postage & Stationary|720|-|-|720|338|
||Telephone|963|-|-|963|758|
||Software & Internet Costs|6,768|-|-|6,768|6,519|
||Conferences & Seminars|78|-|-|78|30|
||Rent|10,567|-|-|10,567|15,220|
||Donations|-|-|-|-|1,650|
||Insurance|6,187|-|-|6,187|5,463|
||Accountancy Fees|2,620|-|-|2,620|2,610|
||Advertising|1,548|-|-|1,548|-|
||Bad Debts|-|-|-|-|1,873|
||Depreciation|5,323|-|-|5,323|7,320|
||SundryExpenses|25|-|-|25|16|
||**Total expenditure on charitable**
**activities**|197,026|33,766|-|230,792|230,969|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|
-|
-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total other expenditure**|-|
-|
-|-|-|
||**URE**||||||
|||197,026|33,766|-|230,792|230,969|
**----- Start of picture text -----**
Other information:
Analysis of expenditure on charitable activities
Grant
programmeActivity or Activities undertaken directly funding of Support Costs Total this year Total prior year
activities
£ £ £ £ £
Activity 1
Activity 2
Other
Total
Prior year expenditure on charitable activities
can be analysed as follows:
Within the expenditure items above the
following items are material: (please disclose
the nature, amount and any prior year
amounts)
**----- End of picture text -----**
CC17a (Excel)
18/11/2022
13
**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**||2,709|1,821|2,709|1,821|-|-|
|**Rotherham MBC**||2,709|1,821|2,709|1,821|-|-|
|**Barnsley MBC**||1,375|-||-|1,375|-|
|**Sheffield City Council**||2,709|1,821|458|1,821|2,251|-|
|**West Yorkshire Ecology**
**Services**||2,709|1,821|458|1,821|2,251|-|
|**Total**||12,211|7,284|6,334|7,284|5,877|-|
## _**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**|-|
-|
CC17a (Excel)
18/11/2022
14
**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**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**|
||640|640|
||||
||||
||1980|1970|
CC17a (Excel)
18/11/2022
15
**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**
**£**|
|---|---|---|
||162,544|158,656|
||10,057|8,567|
||6,530|4,099|
||-|-|
||179,131|171,322|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
Income of £33,766 (2021 - £33,084) was received from ALERC towards the following hosted staff expenses: Staff Salary £33,766 (2021 - £33,084)
_**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
£36,901, Employer's NIC of £3,872, and Employer Pension
Contributions of £1,599 for the year.|
CC17a (Excel)
18/11/2022
16
**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|6|
|**Governance**|-|-|
|**Other**|-|-|
|**Total**|6|6|
## **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**
CC17a (Excel)
18/11/2022
17
**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 the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
**Any Restricted funds are held for any liabilities resulting from the cessation of charitable activites. As the Trust is considered to be a Going Concern, all pension scheme contributions and liabilities have been allocated to the Unrestricted Fund.**
## _**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 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**_
_**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.**_
**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**
_**N/A N/A**_
CC17a (Excel)
18/11/2022
18
**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**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|Activityorproject 1|-|-|-|-|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **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)
18/11/2022
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**
**_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_**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**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._**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**||
||
-|-|38,338|48,093|86,431||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|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%|||
||||22,645 43,853 66,498
- - -
3,923 1,399 5,322
- - -
- - -
26,568 45,252 71,820
15,693 4,240 19,933
11,770 2,841 14,611
**_N/A_**
**_N/A_**
**_N/A_**
**_N/A_**
**_N/A_**
**_N/A_**
**_N/A_**
**_N/A_**
**_please provide:_**||||
||-|-|22,645|43,853|66,498||
||-|-|-|-|-||
||-|-|3,923|1,399|5,322||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|26,568|45,252|71,820||
||||||||
||-|-|15,693|4,240|19,933||
||-|-|11,770|2,841|14,611||
||||**_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)
18/11/2022
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**
**£**|
|---|---|
|-|-|
|23,547|49,775|
|966|446|
|-|2,631|
|24,513|52,852|
## _**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)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|
-|
||-|
-|
||-|
-|
||-|
-|
||-|
-|
CC17a (Excel)
18/11/2022
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**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||616|9,466|-|-|
||5,415|-|-|-|
||1,223|797|-|-|
||7,254|10,263|
-|-|
## **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)
18/11/2022
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)
18/11/2022
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**
**£**|
||-|-|
||-|-|
||241,682|187,336|
||-|-|
||241,682|187,336|
CC17a (Excel)
18/11/2022
24
**Section C Notes to the accounts (cont) Note 27 Charity funds**
## **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.**_
## _*** 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**_
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|General Fund|UR|General Finance Of The Trust's charitable
activities|127,531|219,429|- 197,026|- 4,000|-|145,934|
|ANCFund|R|Funding for the expenses incurred by
hosted Staff|-|33,766|-33,766||-|-|
|RedundancyFund|R|Ring-fenced funding for the provision of
staff redundancy costs and administration
costs should theTrust cease to operate.|65,000|-|-|10,000|-|75,000|
|Sick PayFund|CR|Ring-fenced funding for the provision of
staff Sick Pay costs and administration
costs.|20,000|-|-||-|20,000|
|IT EquipmentFund|CR|Ring-fenced funding for the provision of
newandreplacement of IT Equipment|20,000|-|-||-|20,000|
|Surveillance &MonitoringFund|CR|Ring-fenced funding for the provision of
Surveillance &Monitoring equipment|10,000|-|-|-6,000|-|4,000|
|SurveyFund|CR|Ring-fenced income for the resurvey of
Local Wildlife sites|7,327|1,291|-|-|-|8,618|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||249,858|254,486|- 230,792|-|-|273,552|
CC17a (Excel)
18/11/2022
25
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **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**_
|**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|General Fund|UR|General Finance Of The Trust's charitable
activities|48,944|282,120|- 197,885|-5,648|-|127,531|
|ANCFund|R|Funding for the expenses incurred by
Seconded Staff|-|33,085|-33,085|-|-|-|
|RedundancyFund|R|Ring-fenced funding for the provision of
staff redundancy costs and administration
costs should theTrust cease to operate.|65,000|-|-||-|65,000|
|Sick PayFund|CR|Ring-fenced funding for the provision of
staff Sick Pay costs and administration
costs.|20,000|-|-||-|20,000|
|IT EquipmentFund|CR|Ring-fenced funding for the provision of
newandreplacement of IT Equipment|20,000|-|-||-|20,000|
|Surveillance &MonitoringFund|CR|Ring-fenced funding for the provision of
Surveillance &Monitoring equipment|10,000|-|-||-|10,000|
|SurveyFund|CR|Ring-fenced income for the resurvey of
Local Wildlife sites|-|1,679|-|5,648|-|7,327|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||163,944|316,884|- 230,970|-|-|249,858|
CC17a (Excel)
18/11/2022
26
**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|**_Release of funds to cover purchase of survey Drone and increase_**
**_to Redundancy fund_**|4,000|
|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._**|**75,000**|
|**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**|**8,618**|
CC17a (Excel)
18/11/2022
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 such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "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 there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**TRUE**
**No trustee expenses have been incurred (True or False)**
|**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.**_
**FALSE**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period 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.**|**33,766**|**0**|**0**|**33,766**|
|**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**|||||
||||||||
## _**N/A**_
_**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.**_
_**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)
18/11/2022
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)
18/11/2022
29