YORKSHIRE AND THE HUMBER ECOLOGICAL DATA TRUST ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period 2023-2024 From: 0110412023 To: 3110312024 Charity name: Yorkshire and Humber Ecological Data Trust Charity registration number: 1075999 Objectives and Activities SORP reference Summary of the purposes of the charity as set out in its governing document Para 1.17 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 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, collecl and assemble data of an ecological, biological, geographical or geological nature and record the same in records, archives on computers or othemise 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. Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. Para 1.17arKI 1.19 The primary activities of Ihe Trust are achieved through its operating function, the North and East Yorkshire Ecological Data Centre (NEYEDC), the 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. NEYEDC 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 and provides data to all parties wilh a stakeholder interest in the environment including, but not limited to.. statutory bodie5, local authorities, NGOS, commercial organisations, the general public and organisations and individuals within educational and academic
organisations. Data is disseminaled 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 Twst. 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 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 field 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 organisation within the sector locally and the national LERC community,. Deliver training and knowledge transfer activities related lo 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. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.18 The Trustees of the Yorkshire and Humber Ecological Data Trust {YHEDT) direct the work of the Trust and its operaling funclions through the Trust's Slralegic 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 at: ov.ukj overnmenVcollectionslcharitable- oses-and- ublic-benefit ur Additional information (optional) You ma choose to include further statements where relevant about: SORP reference Policy on grant making Para 1.38 The Trust is not currently a grant giving or anisation, thou hma from time-to-time,
contribute to activities that help to establish the need for a grant funded project. Policy on social investment including program related investment Para 1.38 The Trust has a poliGy 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. Contribution made by volunteers Para 1.38 The Twst is small and values its volunteers. Volunteers are usually recruited for prolonged periods (longer than 1 year) at between 0.2 and 1 full time equivalent. These opportunities can be in Ihe context of an internship, which may resull 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 lo invest in supporting the volunteer and developing their knowledge and skills. The Trust does however benefit from volunteers who operate wilhin partner organisation5 that generate signtficant amounts of environmental and ecological data and also help in the collation and management of data, publications and archives. Other NIA Achievements and Performance SORP reforon Summary of the main achievements of the charity. identifying the difference the charity's work has rnade to the circumstances of its beneficiaries and any wider benefits to society as a whole. Para 1.20 In the 2023-2024 financial year the NEYEDC operational landscape was dominated by sectoral changes devolving from the Environment Act 2021 and local government reorganisation linked devolution processes. The Centre increased staffing over the period to respond to an increased demand for core NEYEDC services from partners and the availability of pilot and project funding. Data Delivery The core function of NEYEDC is to support decision-making in conservation. land management and sustainable development through the provision of ecological information. This work is funded by a handling charge levied on commercial organisation5 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. Request5 for data from the general public, education, academia and the volunteer naturalist community are completed free of charge, in pursuit of YHEDT'S charitable functions. NEYEDC handled 889 ecological data searches during the 2023-2024 financial year- a 40/D increase on the previous year's total. 58 of the ecological data searches were undertaken free of cha e, benefittin local interest rou
student projects and national recording schemes NEYEDC Data Management Systems In 2023- 2024 NEYEDC completed the implementation of the ORCA ecological data management system, allowing the automation of both requests for and dissemination of ecological data to Centre users. This has delivered the anticipated efficiency benefits and have allowed resources to be shifted to respond Partnership Working Between NEYEDC and Local Authorities Local government reorganisation has necessitated changes in the way in which NEYEDC works with Local Government partners with longstanding Memoranda of Agreement being replaced by Service Level Agreements. This change was informed by new assessments on the part of our partners of the quality and value of the services that NEYEDC is able to provide, based on its ecological data collection, collation and management activities. The service level agreements specify the products and services provided by NEYEDC in support of the partners, statutory functions and there is a mandate to Co-develop new ones. As a result of legislative changes, discussions have progressed during the year linked to reviewing the Local Wildlife Site system, which NEYEDC manages on behalf of local authority partners to ensure that it coiiliiiues lo be fil fui purpose and In addition. meels future needs. With the decision to initiate a 10-year rolling programme of survey taken by partners in October 2023. NEYEDC were able to recruit a dedicaled LWS officer. who has been working to establish the rolling programme, complete landowner liaison. organise surveys, digilise result5 and work on streamlining the process, Successful recruitment of Seebra into this role in November 2023 has allowed NEYEDC to start to prepare for the first surveys of the rolling programme in 2024. Streamlining of processes such as habitat map generation, landowner letter writing and cilation production has begun, as well as tasks such as the revision of survey methodology documents and establishment of relationships with new landowners and recruitment of new surveyors. Perhaps the most significant focus of co- working with partner organisations has been around making preparations for Ihe development of Local Nature Recovery Strategies. began in October. NEYEDC led the mapping of the Areas of Particular Importance for Biodiversity IAPIBS) and supported the development of a working description of the biodiversity assets of LNRSS in both Hull and East Yorkshire and North Yorkshire and York. which has helped to rovide context for strate develo ment. Our
staff also contributed to the identification of priority habitats and species and opportunities to make habitats bigger. better. more numerous and more joined up. NEYEDC staff also have helped to facilitate LNRS workshops around North and East Yorkshire. which have provided one of the major mechanisms through which stakeholders have participated in building the Strategy from the ground up. It is anticipated that this will be a major focus of work in the 2024 - 2025 financial year. 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 Jrther collaborative working. The Centre continues to work on the review of the National Ancient Woodland Inventory (AWI), working on quality control of the outputs from stage 2 of the process: the development of the longstanding woodland layer and beginning to work on stages 3- 5. which includes working on archival material and undertaking ground truthing, before compiling a new version of the AWI. The Centre worked with Natural England to pilot a methodology for the identification of priority species, linked to the developing Local Nature Recovery Strategy process. Partnership Worklng Between NEYEDC and other Local l Reglonal Groups NEYEDC continues to develop partnership VrkIng with local, regional and national groups and organisations that share synergistic aims. We have started a process of establishing or re- establishing relationships wilh local groups, including wildlife community groups. field naturalist groups. and nature reserves. One such example is Molescrofl Wildlife Network. a parish-based group who conlacted us after receiving funding for a 'Hedgehog Highways, project. We have been able to support them by helping establish their organisation on iNaturalist, mapping new and existing hedgehog records, and providing resources. We also assisted them at their launch event, presenting to parish residents about the work of NEYEDC and data collection in their area. In return, NEYEDC has access to records collected as part of their hedgehog project and wider recording activity. which includes a number of experienced naturalists. We have also taken the opportunity to re*ngage with larger and more established natural history groups. such as Scarborough Field Naturalists and Hull Natural History Society. We hope to use these experiences to build a standard Offer of support to extend to this neork, increasing data u take as well as fulfillin our charitable
aims of supporting recorders throughout the regton. In April 2023. NEYEDC led the organisation of the first ever Hull 'City Nature Challenge, (CNC), which ran from 28th April- 1 st May 2023. The CNC is a global bioblitz event which takes place in hundreds of 'cities' throughout the world, across one weekend in April. The goal is to record as much wild flora and fauna as possible, engaging the public with biological recording and partaking in a bit of friendly competition with neighbouring land faraway) cities. NEYEDC acted as the lead organiser for the challenge's inaugural year in Hull, with an aim to focus mainly on the collection of high- quality dala that could be utilised beyond the CNC. Working alongside organisations such as Yorkshire Wildlife Trust. the University of Hull, and Hull City Council, we delivered the event Ihrough a combination of encouraging independent recording from the public and experienced naturalists. and organising events at parks and green spaces around the city. We recorded a total of 4,170 observations via our iNaturalist project in Hull over Ihe recording weekend. This number represented 836 different species, collected by 66 different observers. Prior to the event, our data holdings for Hull were fairly poor, with low density of records and patchy coverage across the cily. After the event's verrficalion period, we were able to add properly licensed and verified data to our database, which has given us a better picture of species distributions in Hull. The response to the event from attendees and partners was overwhelmingly positive, with an appetite to continue hosting the event annually. NEYEDC Supported Survey Work As a Local Environmental Records Centre, one of NEYEDC'S aims is to support existing and engage with new biological recorders, We are always on the lookout for opportunities and projects that will allow this to happen, especially wilh under-recorded, or difficult to idenlify taxa. Work NEYEDC has been doing since autumn 2022 to identify Important Grassland Fungi Siles in North and East Yorkshire is one such example. This project has reached out to both casual recorders and more experienced volunteers through a blend of citizen science and traditional site survey.NEYEDC Supported Research and Development NEYEDC has continued to support the rnoth recorder network, developed through the CEH DECIDE project, and delivered Iraining in moth trap construction and moth identification to a new, post-DECIDE project cohort. The newsletters and WhatsApp group continue to be popular. NEYEDC Supported Projects and Grants NEYEDC undertook species distribution ma in ofke farmland bird s ecies includin
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 in 2023 with local Swrft groups to record and map the arrival time and activity of swifts during the summer of 2022. This ongoing project collales 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 Tralning, 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. In the summer of 2023, an opportunity arose for NEYEDC to be involved in a somewhat different type of community outreach project- running a day-long workshop al Alderman Kneeshaw Park, Hull as part of an ecology coding summer school that Bilton Grango mU11m Community Association were running for their secondary school-age members. NEYEDC jumped at the chance to work with a community that is underrepresented in the ecology and environment sector, hoping that by learning about different organisations and roles. the children may have a broader sense of what is possible for their careers later in life. As well as introducing Ihe 'Four W's, of biological recording we also had lots of fun introducing them to some of our equipment and giving them the chance to work with different technologies. We used phones and sound recorders to collect data and software such as Scratch, Makey- Makey and Raspbery Pi to process and present the data. In contrast, NEYEDC were also invited to Market Weighton Infant School. East Yorkshire to talk to the very youngest of their pupils in the pre-school and reception classes who were learning about drfferent jobs. We took the opportunity to put two of our portable bucket moth traps out the night before to show the children the different moths Ihat use their school wildlrfe garden at night- and the moths didn't disappoint! After talking about nocturnal animals. the life cycle of butterflies and moths and camoufiage. we looked at some of the moths found including the stunning Elephant hawk-molh and the wonderful camouffage of Scalloped Oak and Willow Beauty.
Additional information (optional) You ma choose to include further statements where relevant about: Achievernents against Para 1.41 NIA objectives set Performance of fundraising activities against objectives set Para 1.41 NIA Investment performan against objectives P8rn 1.41 NIA Other NIA
Financial Review Review of the charity's financial position at the end of the period Para 1.21 Total funds held to be carried foNard al the end of the period: £385.135 This includes: Restricted funds." £85,000 Unrestricted funds." £221.192 Capital replacement fund5-. £78.943 Statement explaining the policy for holding reseNes stating why they are held Pard 1.22 YHEDT has a policy to maintain a reserve fund which is sufficient to meet all statutory liabilities rf the charity is no longer sustainable nor able lo deliver its charitable functions and should be shut 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. Amount of reserves held Para 1.22 Shut down reserve £85,000 Sick pay reserve £29,000 IT capital replacement reserve £20.000 Reasons for holding zero reserves Para 1.22 YHEDT does not hold zero reserves Details of fund materially in deficit Para 1.24 YHEDT currently has no funds in deficit. Explanation of any uncertainties about the charity continuing as a going concern Para 1.23 There are no uncertainties about YHEDT continuing as a going concern. Additional information {optional) You ma choose to include further statements where relevant about: The charity's principal Para 1.47 YHEDT is funded in approximately equal thirds sources of funds (including through service level agreements from partner any fundraising) organisations, (local authorities) where the activities of the Centre wholly or partially meets statutory duty of thal partner, grants from various sources in connection with projects that direclly relate to the charitable functions of the organisations and through commercial work linked to the aclivities of the Trust's operating function NEYEDC. Investment policy and objectives including any social investment policy adopted Para 1.46 The Trust has a policy to review any surplus funds that are nol necessary for the operation of the Trust or its operaling 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. A description of the principal risks facing the charity Para 1.46 YHEDT maintains a Risk Register. Risks to the charity may be identified and added to the
register at any time,. a formal review of the risks is undertaken by the Trustees annually. Staffing levels are not sufficient to deliver NEYEDC services. Loss of major funding stream. Risk increased following the devolution to North Yorkshire Council. Other NIA
Structure, Governance and Management Description of charity's trusts.. Type of governing doGument Para 1.25 Trust Deed made 1 St August 1998 and amended 18th January 2006. How is the charity constituted? P*a 1.2S Trust Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Para 1.25 Trustees are identified. selected and appointed by the existing board of Trustees. Additional information (optional) You ma choose to include further statements where relevant about- Policies and procedures Para 1.51 adopted for the induction and training of trustees The charity's organisational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties Para 1.51 Other Reference and Administrative details Charity name Yorkshire and Humber Ecological Data Trust Other narne the charity uses Registered charity number Charity's principal address North and East Yorkshire Ecological Data Centre 1075999 Unit 7 Hassacarr Close Dunnington York Y019 SSN
Names of the charity trustees who manage the charity Trustee name Office {rf any} Dates acted if not for whole ear Name of person (or body) entitled toa oint trustee ifan Jeff Lunn Chair Andrew Barker Philip Butler Helen Wright Anthony Kelham Cor orate trustees - names of the directors at the date the re Dlrector name ortwasa roved Name of trustees holding title to property belonging to the charity Trustee name Dates acted If not for wholé ear NIA
Funds held as custodian trustees on behalf of others Description of the assets None held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects None Details of arrangements for safe custody and segregation of such assets from the charity's own assets None Additional Information (optional) Names and addresses of advisers (Optional information) Type of Name Address adviser Name of chief executlve or names of senior staff members {Optlonal information) Exemptions from disclosure Reason for non-disclosure of ke ersonnel details Other o tional information
Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature{s) Full name(s) Position {eg Secretary, Chair, etc) Jeff Lunn Chair Date 2310112025
IIYDEPEh'DENT 4111,ERS, REPORT TO THE TRiisfEES OF THE YORl&SHIRE & HUINIBER ECOLOGICAL DATA TRUST l Teport on the accounts of the Trust for the ar ended 31 March 2024. iyhich are annexed. Rcspectii'e responsibilfties of the Irustec5 and examiner Th¢ charity's trtisle¢s are reswn5ible for the preparalioii ofihe accounfs. The charilys trusl¢es onsid¢r ihal an aiidil is noi Fequir¢d for this year under seciion 144 of the Charilies Act 201 Ith¢ A¢T). and that ai) independent examination is needed. It is niy r¢spon5ibilily lo: I. Elamine the Triist's ac¢oLints undcr seclion 145 of the 2011 ACL 2. To follow the procedLires laid down in the General Dircclions given by the Charity Commission (under section 145(51(b) of th¢ Act). and 3. To stale ivheiher p&rticiil8r matters hav¢ ¢ lo my attention. Basis of indep¢nd¢nt ¢Y4miner5' report My ekaminalion iS carried out iii aecordanc¢ iviih Ihe Geiieral Direclions given by ihe Cl)arity Coinn)ission. An examiii$iioii inclvd¢s a revieii, of Ilie èccounling records kepi by by Ili¢ cliariry and a con)parisoii of Il)¢ a¢¢ounts presei)ied uryili Ihose records. li also iiicludes consideraiion of an>, uniisiial ilems or disclosu5 in thc accounts. and seeking expl8oalions from you as irusiees concerning any such mollers. Tl)e procedures undertaken do not proi'idc all the evidence required in Mn audit. and cot)s¢quenily ive do not PT¢s¢nl an audit opinion on the vieiv 8iv¢n in the accounts. Ind¢p¢nil¢nt examiners, stAlemen¢ l am qualified lo undertake th¢ ¢xamination by being o qu3lifi¢d member of the Associalion ofchariered Cerfifi¢d Accolmianls. I have completed my examinglion. I wnfimi ihat no mat¢rial mati¢rs have com¢ to my alteniion in connection 114th lh¢ exarninaiion ivhich gives m¢ ¢gus¢ lo believe ¢hai in, any maierial respect: the t¢countin8 r¢¢ords not kepi in accordan¢¢ ivith seciion 130 of ihe ch8riii¢s Act. or the ac¢ounls did noi aecoTd iviih lh¢ ac¢ounling records: or Ihe accoui)ts did nol comply iliih Ihe applicable Tequirements concerning the fomi and ¢on(eni of accoui?Is s¢1 out in lh¢ Charities (Accounts and Repons) Regulaiion$ 2008 oiher than any rcquiTeiiicnt Ilial ih¢ a¢counts give a'true and fairf vi¢w wliich is not a Inatler considered as part of an independenl ¢xarninalion. I have no concerns and I have CC*m¢ ro$S no other maNers in connecliom ivith ih¢ examination to which attention should be drai in this report in OTder lo enable a proper understanding of ihe accounts lo be reached. Steph¢n IMorr¢ll JoD¢s & Co. Chart Wellinglon House Aviator Cour¢ Clifton Moor York Y030 4UZ ertified Accountants
CHARITY COMMISSION FOR ENGLAND AND WAIES Yorkshire & Humber E¢ologi¢al Data Trust 1075999 Annual accounts for the eriod Pericxj startdate Perio eThJ date 1st April 2023 To 318t March 2024 Section A Statement of financial activities RKtricted incomo funds Recomm¢nd¢d ¢atgories by a¢tlvity Unrg3trictgd funds Endowm•nt funds Prlor year funds Total funds Incomlng re80ur¢e$ (Noto 3) Income and •ndowm•nts Irom.. Donèiions and Iegaci88 Charitabb aGtwi1s F01 F02 F03 F04 F05 S01 118,309 218.144 51,926 2,907 118,309 220,537 51,926 2,907 128.007 116,197 20,569 519 S02 2,393 Olherirading a¢ir4ibes Inveslmenls S03 Separat& mria ittrm of n¢om• Other sos Total Re8ourc08 •xp•nd•d {Not• 6 Expènditure on.. Roi$lnu fvnds CharfIab ¥ClIV$ S07 391,286 2,393 393,679 265 292 290 2S1 5.435 295,686 251,702 Separaie maierlal 1M of expens¢ Olhgr Total $10 $12 290,251 5.435 295,688 251,702 Net Incomel{expendlturn) bofore Investment galnslllossesl S13 101.035 3,042 97,993 13.590 Net gainslllossesl on kn¥eslmenl8 Net Incomel(expendituro} Extraordlnary Item8 Tran8f•rs botwton funds Other recognlsed galnsl{losse8): S1S 101,035 3,042 97,993 13.590 S16 S17 29,367 29.367 Gains and bsses on revaluation offtsed as8¢1$ for th• thanty'so*n use Olher galnsiik)ss•$i Net movement In funds $18 S19 szo 71,668 26,325 97,993 13,590 Re¢on¢lllatlon of funds.. Total fuDd5 broughlforward S21 149,524 221.192 137.618 163,943 287,142 385,135 273 552 287,142 Total funds ¢arrled fonvard S22
Section B Balance sheet Restricted income funds Unrestricted funds Endowment Total thls funds year Total last year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 15) (Note 14) (Note 16) (Note 17) Total fixed assets 11,275 11,275 11,590 B05 11,275 11,275 11,590 Current assets Stocks (Note 18) Debtorn (Note 19) Investments (Note 17A} Cash at bank and in hand {Note 24 rotal current assots 83,058 83,058 27,048 809 161.18 244, 41 252,161 279,209 B10 163,943 8,184 Credltors: amounts falling due within one year (Note 20) 811 34,327 34,327 3,657 Net current ass•ts/(liabilities) 812 209,914 163,943 373,857 275,552 Total assets less current Ilabllltles B13 287,142 Creditors: amounts falling du• after one year (Note 20) Provisions for liabilitles B14 815 Total net assets or liablllties Funds of the Charity Endowment funds (Note 27) Restricted Income funds (Note 27) Unrestricted funds Revaluation reserve B16 221,189 163,943 385,132 287,142 817 B18 163,943 163,943 221,192 137,618 149,524 819 221.192 B20 Total funds B21 163,94 287,142 Signed by one or two trustees on behalf of all the trustees Date of approval ddlmml Signature Print Name Jef Lunn 2310112025 CC17a (Excel) 2710112025
4olos to a¢¢OuA loie l Bsgof Yeparan 1.1 11¥1cGuUThtinY thtriNtWkeWrOfWthd(FRS 16Jty2PI4 Iid¥&lFrffj I FIIS IQ¥. 1.2 6olr4 ¢M¢•m 1.3 Chnq•rfi¢¢wnibn• poky JlhoMPnoLi¢fth••Wkn•miot••thJlA•1¢1ld WA IJ tO4CC•unlkng•*Thl CC174(&ttdl 17mlQO
Section C Notes to the accounts {conti Note 2 Accounting policies Please complete this note when firdt repomng undèrFRS2102. secti 35 of FRS102, requires 3 reConlia110nS to be present, if 811 are applicable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provlde a descriptlon of the nature crf each ¢hange In accountlng policy NIA Reconcilatlon of fvnds perprevlous GAAP to funds determined under FRS 102 stsrt of End of period period Fund balances as previously stated Adjustments.. Fund balance as rostated Reconcllatlon ofnet Income/(net expendlture) perprevlou$ GAAP to net Income/{net oxpendlturej under FRS 102 End of Net Incomel(expenditure) as prevlously staled Adjustments.. Prevlous perlod net In¢omellexpendhure) as restated CC17a {Excel) 2710112025
Section C Notes to the accounts lcontl Note 2 2.2 INCOME Accountlng policies This standardli$l ol8ccnns11KIos Ilasbeert aPbyIhe chèrityexwttrthos8 iddWO-0r W/8". Wlwe a dtff+3r8ntoradc&lionalFoKcyha$been adopted Ih8n Uw'slsdetailediTr Ihe ba¥ beknw. Rocognltlon of income These 8re induded In Ihe siatementol maalAdAe5 ISoFA)wheri the charlty beeomes entiled to the rtSWT¢e5.' it 15 morelikety Ih8n n¢t that Ihe tsu5tees receive the resourees.. and Ihe mon¢ry value caTr be Measuredth SLdfictert r¢liat41ity. Yes There has been r#) ¢)Ws&tknn9 of asets and liifo&& w income expgn¢es. YesS fEquired OT p¢rmrfipd by the FRS 102 SORP or FRS 102. Yes Nla Offseltirtg Ygs Nla GrBnts and dona&Jns are ly4Ndl• in Ihe SOFA when th&o¢neAI incvme reLygnOn ¢riteriB are m8t15.10 10 5.12 FRS102 SORPI. Grants and donatlcn• the caseofp•rforMat0lated graAts. ie MustlY b• r•cco3Trised lothe extrftt that Ihe tharftyhas provtrsed Ihè spe&fied goods N seThi$ as 8nblementto Ihe grant only occurswhen tht PErfcNnance related conddions met15.16 FRS 102 SORPI. Legacies are incjudad in the SOFAwh•n rac•ipl i8 prob&ble. Ihot 1$. when Ihwe has been grant ol probat•, thexecutNs1save eSh¢rf th th•r ar• sufkienl ajsels In the est8t8 aNI any eondth'ons attached to the le4acy are eilherwithin the ¢onlro1 d th• ¢Mn"ty orh•v• bo rML Nla Lt9•¢14• Yes No Nla Yès Gorm¥negr•fiIl Nl• ThDcharty rK•i¥d gov•¢nfflonl¥Yts In t•kno priod GrftAkl receIt4• 1$ induded In Ir¢om9wn the ig a valid dedarabon the donor. Any Glft AEd 8rnount reU)r4d on o doroiK•n ts conSidw to bo Part of that pill and is Ireoted as an <lib"on to the 5am•lund as Ihe Inillal dOaon unless Ihe donororth8 terni8 01tho appeil wled Dlh•rise. Contraetual Incom• and This 1$ only Indudod in the S?FA onc• Iho ch•iity ha5 W0ded goods ef p¢rformance relal•d gr¥nts Sofites or metthe perforn)gn¢e Rlwtod COn¢J"c8. Tax reclalms on donallons and ulftl Yes t4la No Nla Yes No Nla Oonthtsd goodi DM8led good$ ar• Th•sUd •tf•tyv8hJo ltho amount Ic¢wthi¢h Ih a85et rAuld be exchanged) Unl todo so. The cogt of anystoc cl9DodsdMat•d fordlsllbub"oTh lo ts•nrfl•iies ièdeemed to bé thof8irvaltsé of those gfft5 al the Ilrne oftheirre¢eipl and they are rawJnis¢d In the r•poflirt9 Per in whkh Ihe sl¢¢ks are di$thd. Ihey we ¢e¢ogn15ed as an expense gt Ihe 0nI ¢fth• stocks at dthbulon. Donoted 9¢ods for r•sal• 8re rneasurnd ai fairvalue on inibBI recD3nibDn, whi¢h is thp expecitd prpceeds Irom safe le¥s IhE exFthd ¢osts d t. and féeognisod ifi'lncome fmm other trading activthe$' with Ihe corr8sponding Stork wn15•d In th• balance Sheet On its sl¢ Ihe v8Juo of slrxk L8 thorged a90inst'lnCo fmrn other tradin9 9¢tsbe¥' and th• wcceeds from •r•d50 wnlsed as'lrv>)me frryn 0lhfjrb3dlrvJ ¢l¥ities'. Yes Ng Nla Yes No Nl• Goods dont•d for -gOIj vse by the ¢harity•rE recc¥ni18d as taNJibl¢ fjxed assels ond induded Inlhe SOFA as Intornlng osource$when rec8ivable. Yes N¢ Nlo Gms In kknd I by ch•th ai• in(thd In the SoFA&s ircefroffl donathns when re[Vable. Yes Nla Donated s•Jyl¢¢8 ind f•¢llitl•s Don8ied 5CeS and 18c4"litte$ We lttdud•d in lh• SOFAwhen rntw•d ai Ihe v8luE or Ihe 9rf1 lo Ihe charity prowded the valu•Lrfth¢ giftryn bB wsUre rdiatty. Donated seTri¢e$ and ladllts.es thot orE fDnSuM imrrwdiatdyare recogtmsed as nm¥ VAth on equivakntamount recogniseil ag undorthe appropri hd$Thj in the SOF Ye5 Nla Y8S No Nla Yes No Nla Supp¢rt¢o¥t¥ The chthy h9$ exponthJr•on SUPFKJrt cost& Ye5 Volunteer help The ralue of aryvduntaryh¢lprtcei¥ed15 notSnduded in Ihe accounts isdescribed in thetnJ$leÈs' anN81 rewL Nla InGorne from Inter•s( royallles and dlvldends This is induded In a¢c4wts wn recelpib probat4eand the rnThtrecei¥at48 be me85ured liaty. e5 Nla Income from m¢mb•rshlp Mmbetship 5ubsuipb.ons Cefftd in Ihe nre cla gfft are recoarwsed in D#t)n¥ $ub$crlplion$ and Le9a(¥e5. Yes No Nla Membership subscrfpUon$whKh glves a memberihe 1•3ht ¢0 I¥Jy services or other benefits are terA)ynised as irthme earneil fMI the prov10 of 9t$ at1 5erviresas irK(¥ne from charlable8L*es. Nfa
Settlementof in$urance
ctalms
Insuranc8 datms are enlyinthded in sOFAen the9enW ir
ThE charity has has investmÈnl$ whith it hcJslor r¢sale or pending their s and wh anLI ush equivalentswilh 2 rnaljritydale less than eYear. These indude cssh on depositand cash e9ufvalentswith a Maritydai8 ofiess than 0e year held forinve$tynent PLWS rath&rthan tu meet shorttemi cash commtb))ents a5 they1 tha. Curr8nt a88¢t Inv¢$tm•nts No Ye5 Nla They are ¥du¢d atfa5rvthe exeptthere theyqualfyas bagkfAfic irtstruments POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
Section C Notes to the accounts (contl Nots3 Analysis of income Resffieted UnrnsIrict incom endowm•nl lund$ lundG Tol41 funds Priory¢4r Ana ifts 1$ Donations and leg•cles'. Donations and Gift Aid Le acies Gelleral grants provided by governmenvolhèr ch8rFties Membership subscrfpllons and sponsorships whkh afe in subslancÈ donattons 17.(KJ1 17.001 122,387 101,308 101308 5,620 DoAaled 0th8f oods, lacililies and sèivices Total 118.309 118,309 128,007 Charltable a¢tlvitlg8: Dats Search Sales 97.185 97.185 2.393 120,959 87.750 24.390 4,057 ANC Income- Sended Slaff SLA- Non Data Seaich Researth & Oevelopmenl 2.393 120959 Other Total 218.144 2.393 220,537 116197 Other tradlng acllvltlgj: Other 51.926 51.926 51.926 51.926 Totsl 20.589 Incomè from Inv06tments: Inlerèsl income Dividend income Rental and leasin Other 2,907 519 income Tot•1 2.907 519 S•p8r&t• m4terl81 It•m of Incom9: Total Oth•r: Convefslon ol end¢)wrnenl lunds into incon Galn on disposal of a tangible fixed ass81 held for ¢h8 's own use Galn on disposal of a piogramme related investment Royaltie5 from Ihe exploitallon ol intellectual ro Other Totsl TOTAL INCOME 391 286 2.393 393.679 265.292 Other Infom?atS0n: All Incomè Sn the prlor year wa$ Unre8trfed oxcoptfor= Iplease provlde descrfpwon and amounts) IUA NIA Where any ent1owrn•ntfund is converted Into lrtcome In the r•portlng pErfod, please 9lve the reason forthe conver81on. Wllhln Ihe Income Items above ¢he followlng itsTh5 are materlal: (pleasè dl$¢lg$e the naturè, amDUlIt and any prior yty4r omountsl NIA CC17a (Excef) 1U 2710112925
Section C Notes to the accounts (cont) Note 4 Analysis of receipts of government grants This year Last year Description Government grant 1 Government grant 2 Government grant 3 Other N/A N/A NIA Totsl N/A Please provide details ol any unfullilled condltlons and other contingencies attachlng to grants that have been recognised In incom•. Please glve details of other fomis of government asslstance fmm whlch the charity has directly benefited. CC17a (Excell 2710112025
Section C Notes to the accounts (cont) Note 5 Donated goods, facilities and services This year Last year Seconded staff Use of property Other Please provlde details of the accounting policy forthe recognitlon and valuatlon of donated goods, facilities and serviceg. Please provide detalls of any unfulfllled Gonditions and other contingencies attachlng to resources from donated goods and servlces not recognlsed in income. N/A Please give detalls of other fornis of other donated goods and services not recognised in the account$, eg contribution of unpald volunteers. N/A CC17a (Excell 12 2710112025
EzPréltuOn
mEm¥Er4Mipxtr¢mes
FT¥tra
èT¢
OAEyr¢J¥
1%50
1707
1S39
W
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 agen£ Note.. Ifa chanty is acting as an agent. It should not recognlse the income in the Statement of FinancialActlvltles or the Balance Sheet. Amount re¢elved Amount paid out Balance held at period end Descrlptlonlname of party Related party (Yes orNo This year Last year This year Last year Thls year Last year Doncaster M8C 2.318 2,318 Rotherham MBC 3,263 2.318 3.263 2,318 Wakèfleld Coun¢il Barnsley MBC 2,069 1.160 2,069 1,160 Sheffield Clty Councll 2,318 4.818 250 West Yorkshlre Ecology Servlces 5.888 17.746 2.318 10,432 5.888 17,746 4,818 15,432 250 875 Total 8.2 Where a consortla or similar arrangement exists whereby 2 ormore charltles co-operate to aehleve economies In the purchase of goods or servi¢es, please dlscose details of any balances outstanding between anyparticipating members. Des¢riptionlnamo of party Balance held at period end Thls year Last year Total CC17a {Excel) 14 2710112025
Section C Notes to the accounts Note 10 Details of certain it8ms of expenditure 10.1 Fees for examination of the accounts Please provide detalls of the amount paid for any ststutory extemal scrutiny of accounts and other servjces pmvided byyour independent examiner. If nothing was paid please enter V. in the appropriate box(esJ. This year Last year Independent oxaminevs fees 640 640 Assurance serrfices other than audlt or independent examination Tax advisory fees Other fees (for example: financlal advlce, consultsncy. accountancy servtces) paid to the independent examiner 3025 2332 CC17a (Excel) 15 2710112025
Section C Notes to the accounts (cont) Note11 Paid employees Please complete this note if the charity has any employees. 11.1 Staff Costs This year Last year Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits 194,278 13,221 9.714 143,153 11,139 8,071 Total stsff costs 217,213 162,363 Please provide details of expenditure on staff working for the charity whose contracts are wlth and are paid by a related party ncome of nil (2023 - £24,390> was received from ALERC towards the following hosted staff expenses: Staff Salary nil (2023 - £24,390) Please glve details of the number of employees whose totsl employee benefits (excluding employer penslon costs) fell within each band of £10,000 fmm £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided. No employees received employee beneflts (excluding employer pension costs) for the reporting perlod of more than £60,000 TRUE Band £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 Number of employees Please provide the total amount paid to key management personnel lincludes trustees and senior management) for their services to the charity As director of the Trust, Mr Simon Pickles was paid a Gross Salary of £42,230. Employerfs NIC of £4,572, and Employer Pension Contributions of £2,112 for the year. CC17a (Excel) 16 2710112025
11.2 Average head count in the year The parts of the charity in which the employees work This year Number Last year Number Total 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 arnount of the payment (or value of any waiver of a right to an asset) 11.4 Redundancy payments Please complete if any redundancy or termlnatlon payment Is made in the perlod. Total amount of payment The nature of the payment Icash, 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) 17 2710112025
Section C Notes to the accounts {cont) Note 12 Defined contributlon pension scheme or defin8d benefit scheme accounted for as a defined Contribution scheme. 12.1 Please complete this note if a defined contnbution pension scheme is operdted. Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension schem¢ between activities and beeen restricted and unrestricted funds. Any Restricted funds are held for any liabillties resulting from the cessation of charltable activites. As the Trust is considered to be a Going Concem, all pension scheme contrlbution$ and liabilities have been allocated to the Unrestricted Fund. 12.2 Please complete this section where the charity parti¢lpate5 in a defined benefltpension plan but is unable to ascertain its share ol the underlying assets and liablllties. Please conflrm that altough the scheme Is accounted for as a defined contribution plan, it is a defined benefit plan. Ple88e provide such infom)atian as Is available about the plan's 3urplus or deficit and the implicatlons, if any. for the reporting charity NIA 12.3 Please complete this sectlon where the charftyparticlpates in a multi-employer dellned benefit penslon plan that is accounted for as a defined contrfbution plan. Descrfbe the exlent to which the charity can be liable to the plan for other entities, obllgations under the tem)8 and conditions ol the multi-employer plan N/A N/A CC17a (Excel) 18 2710112025
Section C Notes to the accounts (cont) Note 13 GranlmakÉng Please complete thls note if the charity made any grants or donations which in aggregate fomi a materialpart of the charitable activities undertaken. 13.1 Analysis of grants paid (included in cost of charitable aclivilies Grants to Grants to institutions individuals Analysis Support costs Total Acti or roec11 Acuvil or ro ect2 Activi or roect3 Total Please enter"Nll" Mthe charlty does not identlfy an<Vorallo¢ale support costs. 13.2 Grants made to in8titutlons My charlty has made grants to particularinstltutlons that are materlal In the context of its grantmaking. Details of the instltuuon supported, purpos• of the grant and tolalpald ¢0 each Institutlon Is avallable on the charlty's web slte. Please provide details of ¢harltys URL. Provld• detalls below No Names of instilutlon Purposg Total amountof rants ald £ Total grants to Institutions in reportlngpenlod Other unanafysed grants TOTAL GRANTS PAID CC17a {Ex¢ell 19 2710112025
SoctioR C Note5 to the accounts Iconii Note 14 Tangible fixed assèts Plo45¢ Gompleie this note Mthe ¢ltr¥iitylxs anytsftgibhThx•dass6ts 14.1 Costorvaluation Freeheld I & bulldln95 Other land builrfithys FIAturos. Ilttlngs an ¢qulpme•t Totsi achth•ry vehlcl¢s Al Ihe beginmg Df Ihe year ALlthlions 49.374 87.712 172 3.2 4.184 Revalualions Dlsposa 7rnnsfers' Al end ollht year 38.510 53386 91,878 142 D•pfvclatlon and lrnp•lrn•n SLorRB -Ba•16 SLorRB RB RB styaitthl Lha r5L-I Aedtsdng 8alanc• rR8-1 R4t¢ 25% 33% Al benIty otthe year Otspos 29.510 46.612 78.122 Deprotiotsoll 2.229 4A79 Trnn4f•rn' Al end ollhe ye 31.780 48.841 80,001 14.3 N•t bopky• Nth book valu• 41 tho beginniftg olthe year N¢1 bookvdu¢ #tu qftd oflhe 820 2,762 11.590 6,750 4.$2S 11,275 14A lfflpilrm•nt WA Pl••sepmvld•a d•serfpiion olifve •v•nts and ¢lr¢umsineés thathd to the rn¢oonlllon or rov•Malofan imylmi6n4 iou. 14.5 Rovalu•fjon Han aceoyntlnopolltyolrnvv Is •rf•pt•d. tht elfrftfv• dat•olth•rnv•luouon s• mvld•.' thon•moaf Ind•pndtV•1r1er. Mapp¥¢a0 NIA the methods4ppll8d•ftd$lgftll¢4 •S5umpllons the ¢arryln9 •mOUrtth8t wouldhlrve beeft ré¢ogTrlsedlJadthq •5$0ts ¢anhd4ffitrfer lh• ¢osl mod•l. NIA WA 1&6 Otberdl¥Eloiur•4 14 Pl¢asestat¢ th94moiintof borninq¢osts. Ifany. capftalysedlrt the ¢On51C1k?rt of rang Ilxedassets fije eapitalisalFtsftAt• uso(l. {iiJ Pl¢asépmvld¢ the RmouAtof ¢ontr¥ctu•l eommltsnents forth¢4¢quisptsOn oltngll)1o X•Llasse Illlj Dot4ils ollhe •xfsten¢eand¢anyig amounts of pyoperty. pfani &ntstequlpmenito whlrh tho chgirtyhas lfAe tille orthatare pfedgÈd¥s secui¥tyhriiiblllLi•& ' The-lranslets-mwtsformovements belwten fiYeda5sel ca(egfft& -Pltaselndlc8ie the melhoLI of0epRti0n tydekngllje methodhoièpNtth(SL=$67yM WA IIIA WA CC178 (Exc) 27K)11202S
Section C Notes to the accounts (cont) Note 19 Debtors and prepayments Please complete this note if the charity has any debtors orprepayments. 19.1 Analysis of debtors This year Last year Trade debtors 78,248 4,810 24,900 2,129 19 Prepayments and accrued income Other debtors Total Please complete 19.2 where a matenal debtor Is recoverable more than a year after the reportlng date. 19.2 Analysis of debtors recoverable In more than 1 year (included in debtors above) This year Last year Trade debtors Prepayments and accrued income Other debtors Total CC17a (EX1} 21 2710112025
Section C Notes to the accounts (cont) Note 20 Creditors and accruals Please complete this note rfthe charity has any creditors oraccruals. 20.1 Analysis of creditors Amounts falling due within one year This year Last year Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts Tradé creditors Payments recelved on account for contracts or perfom)ance-related grants Accruals and deferred Income Taxatlon and soclal security Other credStors 3.075 2,580 29.577 1,675 1,077 Total 20.2 Deferred Income Please complete this note il the charity has deferred Income. Please explain the reasons why Income is deferred. Movement in deferred Income account This year Last year 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 CC17a (Excel) 2710112025
Section C Notes lo the accounts Icontl Note 22 Other disclosures for debtors. creditors and other basic flnan¢ial instruments 22.1 Please provide Information aboul the 85gnlflcan¢e of financial instrurnents leg. debtors. credltors, Investments et¢) to the charitys firianclal posltlon or performartc•, for example, the teTms and ¢onditlons of loaos orth• use of hedglng to manage flnanclal rlsk. 22.2 If the charlty has provld•d f(nanc5al assets as forni of securlty, the canying amount of the finanelal assets plfrdged as sèturlty and the tsrm and ¢onltlon$ rol•ied to Its pledge should be glv•n here. CC174 (Excdl 23 2710112025
Section C Notes to the accounts (cont} Note 24 Ca$h at bank and in hand Thb y•ar Last ygar Short tèrm cash Investments IsS than 3 monttrts mAturity dats> Short term dtrposils Cash at bank and on hand Other Totsl 325.126 252,1 $1 325.12 52,16 C¢17a IEx¢el) 24 2710112025
11 11111111 11111111 1111111 IIKIIIIIIII 11
llll£lKKHSlllla 11 11111111 1111111 1111111 IIKKIIIIIIII 11 1111111
Section C Notes to the accounts (cont) Note 27 Charity funds (cont) 27.3 Transfers between funds Reason for transfer and where endowrnent is converted to income, legal power for its Conversion Amount Beiween unrestricted and restricted funds Between endowment and restricted funds N/A Beeen endowment and unrestricted funds N/A 27.4 Designated funds Planned use ANC Fund Purpose of the designation ALERC has a commitment to cover all expenses related to the seconded staff placement. Any expenses are matched the the incomin9 funding, however there may be a timing difference between the expenditure being incurred and the monies recelved. Amount Redundancy Fund Rlng-fenced funding for the provision of staff redundancy costs and administration costs should the frust cease to operate. 85,000 Sick Pay Fund IT Equipment Fund Surveillance & Monltoring Fund Survey Fund Ring-fenced funding for the provision of staff Sl¢k Pay costs and Ring-fenced funding for the provision of new and replacemant of Ring.fenced funding forthe provision of Surveillance & Monltoring equiprnent Rlng-fenced income forthe resurvey of Local Wildlife Sltes 29,000 20,000 10,000 19,943 CC17a {Excel) 27 2710112025
K'oles tts Ihe accotsnts Note 28 TAnsactiollswithtN&W$ad r¢Jat•d portiS 21.1 r•rnurterion and benerts 7RUE Anwuftlsp•ld•rb•n+fftwfu• Ltyaii¢llhorfty1•g L yor•L TrUE L4sty•DI lub%n A¢cortth•4•114n Olh¢r1gJs•ptt'. YOT •zpM•••rThthDW•¥p•NM• y5d FALSe RWnshlp *]tr•thi•l wrty durtng porWfj• ¢mp Rcgro IALERCI 01 hlrh li 0•10t.7Th(s hlo Plroxtq lrtcurr¢d 11 21hllQ425
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) 29 2710112025