2023-03-31-accounts - Yorkshire And Humber Ecological Data Trust

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Trustees' Annual Report for the period

Period start date Period end date 01 04 2022 31 03 2023 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

North and East Yorkshire Ecological Data Centre (Primary Operating Function)

Charity's principal address Unit 7, Hassacarr Close Dunnington York Postcode YO19 5SN

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Name of person (or body) entitled to appoint trustee (ifany)
Jeff Lunn	Chairman	Trustees
TonyKelham		Trustees
Andrew Barker		Trustees
PhilipButler		Trustees
Helen Wright		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	Morrell Middleton, Wellington House, Aviator Court, Clifton Moor, York, YO30 4UZ
Solicitor	Anthony Baines	Crombie Wilkinson,17-19 Clifford St, York YO1 9RJ
	Emma Campbell	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 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 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:

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.

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:

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

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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)

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 and also help in the collation and management of data, publications and archives.

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Section D Achievements and performance

Summary of the main
achievements of the charity
during the year

In the 2022 – 2023 financial year, the Yorkshire and Humber Data Trust
consolidated recovery from the global COVID 19 pandemic that had
heavily disrupted the previous two years. Significant progress was made
towards operationalising the 2020-2025 Strategic Plan, with a number of
key milestones having been achieved in terms of the development of new
data management systems, recruitment of additional human resources
and implementation of the Communications Strategy. Developing
products and services to meet the opportunities arising from the
Environment Act (2021) dominated NEYEDC project work, with the
development of Local Nature Recovery Strategies (LNRS) emerging as
particularly significant by the end of the year.
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 carrying out
ecological data searches on their behalf. This 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 863 data searches during the 2022-2023 financial
year; a 1% increase on the previous year’s total (2021-2022). The
recovery of data searches has continued and we can now be more
confident that this is a positive trend and a reversal of the national slump
in data searches discussed in previous years.
Of the 863 searches completed in 2022-2023, 58 were undertaken free of
charge. Only two of these were carried out to support research. The
majority of the rest were linked to Data Exchange Agreements in relation
to tree planting initiatives.
NEYEDC Data Management Systems
In 2022 – 2023 work continued to implement the ORCA data
management system, discussed in previous reports, with an expectation
that phase 2 of this process, which will further automate the delivery of
data searches, will be completed during the 2023 – 2024 financial year. It
is anticipated that this will have a further efficiency benefit reducing
pressures on NEYEDC resources and enabling new development work
going forward.
Partnership Working Between NEYEDC and Local Authorities
Devolution processes across the whole of the NEYEDC geography have
led to the initiation of significant local government re-organisation. It is
likely that 2022 – 2023 will be the last year of bi-lateral Memoranda of
Agreements between NEYEDC and the 11 County and District
Authorities. It is likely that 2023 – 2024 will see a significant re-
negotiation of the partnership working between NEYEDC and the newly
emergent local authorities.
Despite the prospect of significant change, work has continued to
improve and consolidate the Local Wildlife Site system and to undertake
a number of site re-surveys including sites in Scarborough and Selby and
25 new verge sites in Hambleton. New GIS layers have been provided to

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Section D Achievements and performance

all local authority partners, supported by reports of changes to site boundaries.

In addition, the Centre supported Scarborough Borough Council and Selby District Council by screening their final Local Plan allocations against possible biodiversity constraints ahead of their Local Plan submissions. The Centre also undertook screening of potential woodland creation schemes on behalf of Humber Forest and undertook ecological and drone surveys in support of coastal monitoring at Withernsea on behalf of the East Riding of Yorkshire Council.

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 has accepted 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. To undertake this work it will be necessary to increase the human resources available to the Centre, in line with the Strategic Plan.

The Centre worked with Natural England to produce a scoping report for the development of a tool to monitor the delivery measures under Local Nature Recovery Strategies (LNRS), participated in a pilot study for the inclusion of species within the LNRS framework and collaborated on the production of an Important Grassland Fungi Sites in Yorkshire GIS layer for inclusion on the MAGIC data-hub.

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.

In particular, NEYEDC has been co-working with the Yorkshire Naturalists’ Union in securing a future for the Union’s library of books, records and archive material.

Following up on the successful Artbomb festival https://www.artbombfestival.com/, NEYEDC has participated in several Art and Ecology community workshops. It is anticipated that the collaboration between NEYEDC and Doncaster Creates will continue.

NEYEDC Supported Survey Work

NEYEDC continues to support small local NGOs and land management organisations with Unmanned Aerial Vehicle (UAV) surveys across the region as part of the ongoing monitoring of developing nature reserves at High Batts, Nosterfield, Wombwell Ings and Three Hagges Woodmeadow, furthering the collaborative network of organisations developed through the NatureHack project (2018-2020).

In addition, NEYEDC supported a student of York St John University to undertake survey work towards his undergraduate dissertation.

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Section D Achievements and performance

NEYEDC Supported Research and Development NEYEDC is a partner in the NERC funded DECIDE project - https://www.ceh.ac.uk/our science/projects/decide , which is developing novel approaches to species occupancy modelling and to adaptive sampling. As part of this initiative NEYEDC trained and supported a group of novice moth recorders to use lightweight and portable moth traps guided by the DECIDE app https://decide.ceh.ac.uk/opts/scoremap, with all moth data collected being passed to the County Moth Recorder for collation and verification. NEYEDC staff also participated in the wider DECIDE project and the co-development of the DECIDE tool. NEYEDC has also piloted the use of the UKHab typology in environmental land management through the digitisation of habitat surveys from the Downey Estate in North Yorkshire in collaboration with Richard Baines of Wold Ecology. NEYEDC Supported Projects and Grants NEYEDC secured funding from Yorkshire Water for a fungi-rich grassland project (2022-2024). The project trains groups of surveyors to both identify and survey grasslands that are rich in grassland fungi, which are indicative of grasslands that have not been extensively improved by agricultural practices for a significant period of time. The work will help to both protect these grasslands and support strategic conservation measures. NEYEDC undertook species distribution mapping of key farmland bird species, including Turtle Dove, Yellowhammer, Song thrush, and Redstart in the North York Moors National Park as baseline for the developing Birds on the Edge project. Work was also completed with local Swift groups to record and map the arrival time and activity of swifts during the summer of 2022. This ongoing project collates the records from local groups with those from the national Swift Mapper database to provide the local recording groups with hotspots of swift activity and identify gaps where further information could be recorded. NEYEDC Training, Knowledge Transfer and Outreach The Trust, through NEYEDC, 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 provide technical support to the YNU with a series of talks and events using the Zoom platform and participated in outreach at Woodmeadow Trust’s Nature Fair.

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Section E Financial review

Brief statement of the charity’s policy on reserves

Details of any funds materially in deficit

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 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. The Charity Currently has no funds in deficit.

Further financial review details (Optional information)

You may choose to include YHEDT is funded in approximately equal thirds through donations from additional information, where partner organisations, principally local authorities, grants from various relevant about: sources and through commercial work linked to the activities of the • the charity’s principal Trust’s primary operating function, the North and East Yorkshire Ecological Data Centre. sources of funds (including any fundraising);

The majority of YHEDT expenditure is to cover staff salaries and office
• how expenditure has facilities. The Trust has a low level of capital assets and owns no supported the key objectives property nor investments. The funding allows NEYEDC to fulfil all the of the charity; functions of an accredited Local Environmental Records Centre. All other
• investment policy and funds are capitated to specific time-limited projects in pursuit of the Trust’s charitable functions.
objectives including any ethical investment policy The Trust has no investments at the current time. adopted.

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, Chairman etc) Date 29/01/2024

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YORKSHIRE AND THE HUMBER ECOLOGICAL DATA TRUST

ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2023

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 2023, 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:

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.

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

	Charity No (if any) 1075999 Period start date 1st April 2022 To Period end date 31st March 2023 Yorkshire & Humber Ecological Data Trust Annual accounts for the period	Charity No (if any) 1075999 Period start date 1st April 2022 To Period end date 31st March 2023 Yorkshire & Humber Ecological Data Trust Annual accounts for the period
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 128,007 - - 128,007 127,997 91,807 24,390 - 116,197 119,363 20,569 - - 20,569 7,106 519 - 519 20 - - - - - - - - - -
		240,902 24,390 - 265,292 254,486
		- - - - - 227,312 24,390 - 251,702 230,792 - - - - - - - - -
		227,312 24,390 - 251,702 230,792

		13,590 - - 13,590 23,694
		- - - - -
		13,590 - - 13,590 23,694
		- - - - - 10,000 - 10,000 - - - - - - - - - - - - -
		3,590 10,000 - 13,590 23,694
		145,934 127,618 - 273,552 249,858
		149,524 137,618 - 287,142 273,552

Section B Balance sheet

Unrestricted funds £ F01 - 11,590 - -	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - 11,590 - - - -	Total last year £ F05
			- 14,611 - -
11,590	-	- 11,590	14,611
- 27,048 - 118,543	- - - 133,618	- - - 27,048 - - - 252,161
			- 24,513 - 241,682
145,591	133,618	- 279,209	266,195
			7,254
3,657	-	- 3,657

141,934	133,618	- 275,552	258,941

153,524	133,618	- 287,142	273,552
			- -
- -	- -	- - - -

153,524	133,618	- 287,142	273,552
- 149,524	137,618	- 137,618 - 149,524 -
			- 127,618 145,934 -
149,524	137,618	- 287,142	273,552
Signature		Jeff Lunn Print Name	Date of approval dd/mm/yyyy 29/01/2024

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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:

• and with • and with The charity cons FRS 102. • and with the C Where accounts concern basis, p together with the prepared the acc charity is not reg 1.2 Going con If there are mat ability to contin appropriate: Disclosure of an going concern a -Tick as appropr An explanation a the conclusion th concern;	  the Statement of R preparing their acc in the UK and Rep the Financial Repo Ireland (FRS 102) titutes a public benefit entity a harities Act 2011. are not prepared on a going lease disclose this fact basis on which the trustees ounts and the reason why the arded as a going concern. cern *erial uncertainties related to* *ue as a going concern, plea* y uncertainties that make the ssumption doubtful; iate s to those factors that support at the charity is a going	ecommended ounts in accord ublic of Ireland rting Standard s defined by *events or con* *se provide th* *N/A* *N/A* *N/A*	 Practice: Accounting and Reporting by Charities ance with the Financial Reporting Standard applicable (FRS 102) issued on 16 July 2014 applicable in the United Kingdom and Republic of *ditions that cast significant doubt on the charity's* *e following details or state "Not applicable", if*

1.3 Change of accounting policy

----- Start of picture text -----
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes 
-Tick as appropriate
No 
Please disclose:
N/A
(i) the nature of the change in accounting policy;
N/A
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information;
and
(iii) the amount of the adjustment for each line affected N/A
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
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----- Start of picture text -----
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
Please disclose:
N/A
(i) the nature of any changes;
N/A
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or N/A
more future periods.
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1.5 Material prior year errors

Yes No No material prior *Please disclose* *(i) the nature of* *(ii) for each pri* *amount of the c* *affected; and* *(iii) the amount* *earliest prior pe*	year erro	r have been identified in the reporting period (3.47 FRS 102 SORP).
	 	* -Tick as appropriate
	: *the prior* *or period* *orrection* *of the co* *riod pres*	*N/A* *N/A* *N/A* *period error;* *presented in the accounts, the* *for each account line item* *rrection at the beginning of the* *ented in the accounts.*

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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

Please provide a description of the nature of each change in accounting policy

----- Start of picture text -----
N/A
----- End of picture text -----

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

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £ Net income/(expenditure) as previously stated Adjustments:

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 the trustees’ annual report.
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
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.

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



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




Settlement of insurance claims Investment gains and losses	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. 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.		Yes  Yes 	No  No 	N/a  N/a 
2.3 EXPENDITURE	AND LIABILITIES
Liability recognition	Liabilities are recognised where it is more likely than not that there is a legal or		Yes	No	N/a
	constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.				
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.		Yes 	No 	N/a 
	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.		Yes 	No 	N/a 
Redundancy cost Deferred income Grants with performance conditions Grants payable without performance conditions	The charity made no redundancy payments during the reporting period. No material item of deferred income has been included in the accounts. 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. 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.		Yes  Yes  Yes  Yes 	No  No  No  No 	N/a  N/a  N/a  N/a 
Creditors Provisions for liabilities	The charity has creditors which are measured at settlement amounts less any trade discounts 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		Yes  Yes 	No  No 	N/a  N/a 
2.4 ASSETS Basic financial instruments Tangible fixed assets for use by charity	They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least 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.	£500	Yes  Yes 	No  No 	N/a  N/a 
Intangible fixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have The depreciation rates and methods used are disclosed in note 9.2.		Yes	No	N/a
	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				
			Yes	No	N/a
	They are valued at cost.				
Heritage assets	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.		Yes 	No 	N/a 
			Yes	No	N/a
	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		Yes	No	N/a
	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		Yes 	No 	N/a 
Stocks and work in	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net		Yes	No	N/a
progress	realisable value.				
	Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.		Yes 	No 	N/a 
			Yes	No	N/a
	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.				
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 

----- Start of picture text -----
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
equivalents with a maturity date less than one year. These include cash on deposit and cash
Current asset investments
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.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.   
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
----- End of picture text -----

Section C Notes to the accounts (cont)

Note 3 Analysis of income

----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 122,387 - - 122,387 105,654
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities 5,620 - - 5,620 22,343
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 128,007 - - 128,007 127,997
Charitable Data Search Sales
activities: 87,750 - - 87,750 78,858
ANC Income - Seconded Staff 24,390 - 24,390 33,766
SLA - Non Data Search 4,057 - - 4,057 3,939
Research & Development - - - - 2,800
- -
Other - - -
Total 91,807 24,390 - 116,197 119,363
Other trading
activities: - - - - -
- - - - -
- - - - -
Other 20,569 - - 7,106 7,106
Total 20,569 - - 7,106 7,106
Income from Interest income 519 - - 519 20
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 519 - - 519 20
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: 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
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 240,902 24,390 - 251,829 254,486
Other information:
All income in the prior year was unrestricted except for: N/A
(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.
----- End of picture text -----

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

N/A

CC17a (Excel)

30/01/2024

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.*	*N/A* *N/A* *N/A* *N/A* Total *N/A* *N/A* Description	This year Last year £ £ - - - - - - - -
		- -

CC17a (Excel)

30/01/2024

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff	*N/A* *N/A* *N/A*	This year Last year £ £ - - - - - -
		- -

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
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.

CC17a (Excel)

30/01/2024

Section C Notes to the accounts (cont)

----- Start of picture text -----
Note 6 Analysis of expenditure
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on raising funds: Incurred seeking donationsIncurred 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 - - - - -
Expenditure on MOA Expenses 367 - - 367 216
charitable activities Salaries & NIC and Expenses 153,303 23,477 - 176,780 174,013
Pension Contributions 7,158 913 - 8,071 6,530
Training Costs 1,120 - - 1,120 1,785
Membership Fees 1,250 - - 1,250 1,284
Consultancy & Professional Fees
22,894 - - 22,894 9,822
Small Purchases & Repairs
2,518 - - 2,518 2,343
Printing Postage & Stationary
1,006 - - 1,006 720
Telephone 471 - - 471 963
Software & Internet Costs
6,037 - - 6,037 6,768
Conferences & Seminars
276 - - 276 78
Rent 14,251 - - 14,251 10,567
Rates 12 - - 12 -
Insurance 5,599 - - 5,599 6,187
Accountancy Fees 2,972 - - 2,972 2,620
Advertising 104 - - 104 1,548
Heat and Light 643 - - 643 -
Legal fees 1,050 - - 1,050 -
Depreciation 4,303 - - 4,303 5,323
Sundry Expenses 1,978 - - 1,978 25
Total expenditure on charitable activities 227,312 24,390 - 251,702 230,792
Separate material item of expense - - - - - - - - - -
- - - - -
- - - - -
Total - - - - -
Other
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure - - - - -
TOTAL EXPENDITURE 227,312 24,390 - 251,702 230,792
----- End of picture text -----

Other information:

Analysis of expenditure on charitable activities

----- Start of picture text -----
Grant
programmeActivity or Activities undertaken directly funding of Support Costs Total this year prior yearTotal
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)

30/01/2024

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.

----- Start of picture text -----
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
Doncaster MBC
2,318 2,709 2,318 2,709 - -
Rotherham MBC
2,318 2,709 2,318 2,709 - -
Wakefield Council
- - - - -
Barnsley MBC
1,160 1,375 1,160 - 1,375 1,375
Sheffield City Council
2,318 2,709 4,818 458 - 249 2,251
West Yorkshire Ecology
Services 2,318 2,709 4,818 458 - 249 2,251
Total 10,432 12,211 15,432 6,334 877 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 at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
----- End of picture text -----

CC17a (Excel)

30/01/2024

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).

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 1980

CC17a (Excel)

30/01/2024

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 Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year Last year £ £ 143,153 162,544 11,139 10,057 8,071 6,530 - -
	162,363 179,131

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Income of £24,390 (2022 - £33,766) was received from ALERC towards the following hosted staff expenses: Staff Salary £24,390 (2022 - £33,766)

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

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity Band £90,000 to £99,999 £100,000 to £109,999 £60,000 to £69,999 £80,000 to £89,999 £70,000 to £79,999	Number of employees As director of the Trust, Mr Simon Pickles was paid a Gross Salary of £38,672, Employer's NIC of £4,297, and Employer Pension Contributions of £1,934 for the year.

CC17a (Excel)

30/01/2024

11.2 Average head count in the year

The parts of the charity in which the employees work

----- Start of picture text -----
This year Last year
Number Number
Fundraising - -
Charitable Activities 6 6
Governance - -
Other - -
Total 6 6
----- End of picture text -----

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)

30/01/2024

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. N/A Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

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.

----- Start of picture text -----
N/A
N/A
----- End of picture text -----

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

CC17a (Excel)

30/01/2024

CC178 (Exc811 19 3010112024

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)

----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £ £ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - [ - ]
Total - - - -
----- End of picture text -----

Please enter “Nil” if the charity does not identify and/or allocate support costs.

*Yes* No *TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period* Purpose 13.2 Grants made to institutions Names of institution *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.*	*Please provide* *details of charity's* *URL.* *Provide details* *below* Total amount of grants paid £ - - - - - - - - -
	-
	- -

Yes
No
TOTAL GRANTS PAID
Other unanalysed grants
Total grants to institutions in reporting period
Purpose
13.2 Grants made to institutions
Names of institution
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.

Please provide
details of charity's
URL.
Provide details
below
Total amount of
grants paid £
-
-
-
-
-
-
-
-
-

-
-

CC17a (Excel)

30/01/2024

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

----- Start of picture text -----
Freehold land Other land & Plant, Fixtures, Total
& buildings buildings machinery and fittings and
motor equipment
vehicles
£ £ £ £ £
At the beginning of - - 38,338 48,093 86,431
the year
Additions - - - 1,281 1,281
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - 38,338 49,374 87,712
14.2 Depreciation and impairments
Basis SL or RB SL or RB RB RB RB Straight Line
("SL") or
Reducing
Balance
("RB")
Rate 25% 33%
At beginning of the - - 26,568 45,252 71,820
year
Disposals - - - - -
Depreciation - - 2,942 1,360 4,302
Impairment - - - - -
Transfers - - - - -
At end of the year - - 29,510 46,612 76,122
14.3 Net book value
Net book value at the - - 11,770 2,841 14,611
beginning of the year
Net book value at the - - 8,828 2,762 11,590
end of the year
14.4 Impairment
N/A
Please provide a description of the events and
circumstances that led to the recognition or
reversal of an impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide:
N/A
the effective date of the revaluation
N/A
the name of independent valuer, if applicable
the methods applied and significant N/A
assumptions
the carrying amount that would have been N/A
recognised had the assets been carried under
the cost model.
14.6 Other disclosures
(i) Please state the amount of borrowing costs, N/A
if any, capitalised in the construction of tangible
fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual N/A
commitments for the acquisition of tangible
fixed assets.
(iii) Details of the existence and carrying N/A
amounts of property, plant and equipment to
which the charity has restricted title or that are
pledged as security for liabilities.
----- End of picture text -----*

* 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)

30/01/2024

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

*Please complete this note if the charity has any* *debtors or prepayments.* Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year Last year £ £ - - 24,900 23,547 2,129 966 19 -
	27,048 24,513

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)

30/01/2024

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	This year Last year This year Last year £ £ £ £ - - - - - - - - 2,580 - - - - - - - - 616 - - - 5,415 - - 1,077 1,223 - - Amounts falling due within one year Amounts falling due after more than one year
	3,657 7,254 - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*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 *N/A*	This year Last year £ £ - - - - - -
	- -

CC17a (Excel)

30/01/2024

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

----- Start of picture text -----
N/A
N/A
----- End of picture text -----

22.1 Please provide information about the N/A 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. N/A 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.

CC17a (Excel)

30/01/2024

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 £ £ - - - - 252,161 241,682 - -
	252,161 241,682

CC17a (Excel)

30/01/2024

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

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Finance Of The Trust's charitable
General Fund UR activities 145,934 240,902 - 227,312 - 10,000 - 149,524
Funding for the expenses incurred by
ANC Fund R hosted Staff - 24,390 - 24,390 - -
Ring-fenced funding for the provision of
staff redundancy costs and administration
Redundancy Fund R costs should the Trust cease to operate. 75,000 - - 5,000 - 80,000
Ring-fenced funding for the provision of
staff Sick Pay costs and administration
Sick Pay Fund CR costs. 20,000 - - 4,000 - 24,000
Ring-fenced funding for the provision of
IT Equipment Fund CR new and replacement of IT Equipment 20,000 - - - 20,000
Ring-fenced funding for the provision of
Surveillance & Monitoring Fund CR Surveillance & Monitoring equipment 4,000 - - 1,000 - 5,000
Ring-fenced income for the resurvey of
Survey Fund CR Local Wildlife sites 8,618 - - - 8,618
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 273,552 265,292 - 251,702 - - 287,142
----- End of picture text -----*

CC17a (Excel)

30/01/2024

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

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Finance Of The Trust's charitable
General Fund UR activities 127,531 219,429 - 197,026 - 4,000 - 145,934
Funding for the expenses incurred by
ANC Fund R Seconded Staff - 33,766 - 33,766 - - -
Ring-fenced funding for the provision of
staff redundancy costs and administration
Redundancy Fund R costs should the Trust cease to operate. 65,000 - - 10,000 - 75,000
Ring-fenced funding for the provision of
staff Sick Pay costs and administration
Sick Pay Fund CR costs. 20,000 - - - 20,000
Ring-fenced funding for the provision of
IT Equipment Fund CR new and replacement of IT Equipment 20,000 - - - 20,000
Ring-fenced funding for the provision of
Surveillance & Monitoring Fund CR Surveillance & Monitoring equipment 10,000 - - - 6,000 - 4,000
Ring-fenced income for the resurvey of
Survey Fund CR 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
----- End of picture text -----*

CC17a (Excel)

30/01/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

----- Start of picture text -----
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and N/A
restricted funds
Between endowment and N/A
restricted funds
Between endowment and N/A
unrestricted funds
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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*	75,000
	*and administration costs should the Trust cease to operate.*
Sick Pay Fund	Ring-fenced funding for the provision of staff Sick Pay costs and	20,000
IT Equipment Fund	Ring-fenced funding for the provision of new and replacement of	20,000
Surveillance & Monitoring	Ring-fenced funding for the provision of Surveillance &	10,000
Fund	Monitoring equipment
Survey Fund	Ring-fenced income for the resurvey of Local Wildlife Sites	8,618

CC17a (Excel)

30/01/2024

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 TRUE employment with their charity or a related entity (True or False)

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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.
Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £
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.
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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".

Accommodation Other (please specify): Travel TOTAL No trustee expenses have been incurred (True or False) Type of expenses reimbursed Subsistence	£ This year	Last year TRUE £

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.

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FALSE
There have been no related party transactions in the reporting period (True or False)
Amounts
Name of the trustee or related party Relationship to charity Description of the transaction(s) Amount period endBalance at Provision for bad debts at period end written off during
reporting
period
£ £ £ £
Mark Wills Employee The Trust received 33,766 0 0 33,766
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.
Mark Wills Employee £800 was paid by the 850 850
Trust towards the
ALERC annual
membership fee and a
£50 conference fee was
paid to ALERC for staff
to attend the 2020
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.
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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)

30/01/2024

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)

30/01/2024

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 2023, which are annexed.

Respective responsibilities of the trustees and examiner

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.

Basis of independent examiners’ report

Independent examiners’ statement

I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.

Stephen Morrell

Jones & Co. Chartered Certified Accountants

Wellington House Aviator Court Clifton Moor York YO30 4UZ