REGISTERED COMPANY NUMBER: 03889382 (England gnd Wales)
REGISTERED CHARITY f4UMBER.. 1080838
REPORT OF THE TRUSTEES AND
UNAUDtrED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 3 1ST MARCH 2024
FOR
WILD GRoLfND
M. D. Coxey and Co. LiTllited
Chartered Accountants
25 Grosvenor Road
Wrexham
LLII IBT

WILD GROUND
CONTENTS OF THE FINANCIAL STATEMENts
FOR THE YEAR ENDED 3 1ST MARCH 2024
Page
Report of the Trustees
Independent Examinevs Report
Statcment of Financial Activities
Balance Sheet
9 10 10
Cash Flow Staletnenl
Notes lo the Cash Flow Statement
12
Notes to the Financial Statements
13 10 19

WILDGROUND
REPORT OF TFIE-I IIUS"I LIS
FOR TI.IE I"EAR END
CH 2024
The Iruslee5 who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the financial slaleinenls of the charily for the year ended 31 sl March 20?4. Tlie Iruslecs have adopted tlie provisions of
Aecounlillg aiid Reporting by Charilics.. Statement of Recommended Practice applicable lo charities preparing their
accounts in aceordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)
(effcctivc l January 2019).
OBJECTIVES AND ACTIVITIES
Obmeetives and aitll5
Our fftission is lo engage. inspire and enthuse local communities, acting together lo protect wildlife, and enhance habita15
and cco-systeffl5.
Our airns are..
i. ro provide opportunities lo all members of the community lo ¢onnect with and lo value their local wildlife,.
2. To provide ecological training, providing learning opportunitiC5 for personal and professional skills developtnenl.
3. crwale opportunities and provide support for a diverse raiige of volunteers-
4. conserve habitats for Ilie benefit of amphibiaii and reptile populations and other endangered wildlife.
Each year the Irustees of the charity review the objectives and activities of thc charity to eiisure they continue lo reflect
the wtns of thc charity.
ACIIIEVEMENT AND PERFORfvL4NCE
CharitAble actii'ities
The Trustees are mindful of the Charity Commission's requirement lo report on public benefit and the following summary
of achievements and perfomanee indicates how our activities contribute towards the public benelil.
It was another busy year with full engagement with schools, local communities, and other beneficiaries as well as with
our volunteers, creating opportunities for all to understand, connect with and value Ihcir local environment and wildlife.
The naiTalive which follows provides an account of Wild Ground's principal activities, a5 well as examples of its
achievements during the year.
Wild Ground owns fifteen nature reserve siles which are grouped into thirteen reserves for management purposcs. Most
of Iht siles were taken on as miligalion siles foi great crested iiewt5. We manage the sites in a way which benefits wider
biodiversity. Funds for the long-tern) managetnenl of these siles are made available via a onc-olf paytnenl from the
developer at the point of site transfer and are based on an agreed management plan. In addition lo thcsc land management
funds four siles attract payment of rent charges from house owners. As well as owned sites. Wild Ground Tnanages two
site% with an atnphibian and reptile interest on belialf of the site owners. Work on tliese 511es 15 funded directly by the site
own¢r5.
The work is managed and caiTied out by our Reserves Team, which comprises Ilie Head of Contracts and Project Delivery,
and a5mall team of Reserves Officers. Some of the reserves have public footpaths and pemiissive footpaths which enable
local communities lo access and enjoy their local reserves. Wild Ground runs a full and varied volunteering programme.
enabling local communities lo support Wild Ground's work. get to know the reserves belter and engage in personal and
professional development.
Wild Ground holds occasional publi¢ events at sites that do not have open public access to engage with local communities
and enable them lo learn more about the nature reserves.
Wild Ground has for many years managed the Rhydymwyn Valley Nature Reserve {RVNR} site on behalf of Defra under
a leTrdered contract. Since 2019 the contract had been Subject to a series of fixed-lem] extensions, while Defra reviewcd
the future ownersliip of the site aliead of forillal conlracl retender. The restrictions and complications arising from the
pandetnic added to the delay. This contracted work provides a significant proportion of Wild Ground's turnover and work
a¢tivity- W¢ were veiy pleased to win the tnost recent lender with an award of contract for one year from October 2022
and to be extended for a furtlicr year from October 2023, with the potenlixl for extension for a further year after that.
Exarnples of Wild Ground's achievements during 2023-24 are sel out below.
An￿￿81 Survey of Great Crested Newts
The 2nnu81 survcy of great crested newts took place in April and May 2023 and was completed in line with contract and
SSSI requiretnenls. The survey season is a major undertaking for Wild Ground requiring staff lo work night shifts.
Ihrough careful planning wc succeeded in carrying out our survey obligations as well as maintaining our regular work
Page I

WILD tiROUND
REPORT OF THE TRIJS'I-EES
E l-LrlR ENDED 3 1ST N,IARCH ?024
with voluiTrteer5 and schools and delivering our contractual obligations al our various nature reservc siles.
Newt NetFvorks
In early 2023 we were delighted to be awarded £250k funding by the Nalurc Network5 Fund (a Welsh Government grant
programme delivered by the National Lotlery Development Fund) to support our Newt Networks programme which
started on I, April 2023 and will exteiid over three years. By working in partnership and involving communities the
programme aims to increase the resiliciice of the network of all our protected sites iii Northeast Wales. The Wild Ground
team are engaging with local communities, schools, and volunteers with the aim of making our sile habitats more iesilient
and incrcasiiig nature connectivity. A wide range of enjoyable, accessible engagement acliviiies to suit varied interests,
abilities and access needs are being delivcred. Tlic programme also includes capital investment in sites lo deliver habitat
improvement, especially for great crested newts, and support partner neighbouring sitcs to improve connectivity. In the
wiiiler months capital works were delivered at Maes y Grug (pond creation), Knowle Hill (pond restoration, scrub
management, and fencing), Spon Green (poiid restoration), and Glascoed (pond restoration}. All Ihe capital works were
designed to improve and expand suitable habitats for newts on the sites.
Woodlalld Weline55
Funded by Landfill Tax gTant secured in 20?2_23, this projccl has focused on woodland improvements al our Broughion,
Knowle Hill and Maes y GTug reserves. The project has engaged volunteers lo carry out woodland management.
Volunteers have supported staff with tree planting, hedge laying and woodland thinning. Monthly wellbeing events have
been held, including walks, bushcraft, and craft sessions. The project concluded in November 2023.
Rhydymsryn Valley Nature Reserve
Staff have continued lo manage and deliver the contract for this Defra owned sile. The contract 51ipulale5 a range of site
management prescriptions and survey requirements. The conlrdct is managed by Dcfra with montlily liaison meetings. In
addition lo an annual report, we are also required to report against KPIS and produce survey data at regular intervals. The
most recent contract was awardcd in October 2023 for one year with potential annual extensions for a further two years.
The first of the annual extensions ha5 been secured.
General Reserve Managemetkt
General reserve management has continued across our network of sites. Our team of reserves officers work across sites
lo ensure they arc tnaintained safely and provide the best habitat for our range of supported species, The team provide a
range of voluntecr opportunities for local cotnmunities, deliver educational sessions lo local schools, and organise events
throughout the year. Work has been prioritised across all siles based on conlraclual obligations, project aims and
coffltnitments, and safely requirements. Priority siles with a designation or linked to a eontrael are maintained lo a good
or excellent standard. while other siles are tnainlained to a moderate or good standard. The focus of reserve management
through the year included grassland management, access improvements, pond management, tice managefflenl, clcaring
invasive species, and infrastructure improvements such as fencing, bridge repairs and drainagc. As regards 51tc and trcc
safety, monthly safely checks have becn recorded digitally using a mapping system, allowing staff to report issues directly
via site maps, pinpointing Ihc location accurately. We plan to Use this 5ySt¢tn for tree safety checks in due course.
Volunteering
Support from our volunteers is vital to enable us to catry out some of our projects, it also enables us lo engage local people
in practical conservation ii'ork which brings immediate bencfits to the local area and long-lemi benefits with increased
local knowledge, enihusiasin and participant confidence and wellbeing. The monetary value of this contribution can be
used to match ￿ndIng received from outside sources lo maximise the benefits financially and in lemis of work completed
on the ground.
Performance Measures
Trees Planted
Square melres of land Improved / maintained
Volunteers
Waste Rcmoved from Public Spaces (kg)
Actual
15
277,000154?,000
325
870
Page 2

WILD OROUND
REPORT OF THE TRU81'bES
I"HE l-EItR ENDED 3 1ST fvlJiRCH 2024
Fif4ANCIAL REVIEIV
Financial p051tion
The Iruslees have reviewed Ihc Cliarity's need for reserves in line iviih the Charity Commission guidelines and the Group's
Management Plan. Financial Forecast and Risk Assessment Policy.
Given the Charity's dependence on a tnix of both contractual and discretionary grant income and to ensure that the Charity
can run efficiently and lo enzblc it to discharge ils chaFilable duties, il is ¢onsidered prudent lo maintain unrestricled
reserves of no less than three months of unrestricted expenditure. These are to cover costs sucli as salaric5,
repairslreplacements, and potential other employment c0515. In the past this level of reserves has been shown lo be
sufficicnt lo absorb unexpected setbacks and 5hort-term fluclualions such as the mismaleh between expenditure and
discretionary grant income. In addition, the trustees anlicipale having to absorb the shortfall between expenditure and
income with regards lo the managed siles and specific projects provided for in the reslrieled reserves.. thc unrestricted
reserves need lo be maintained lo cover the anticipated shortfall. Unrestricted reserves as at 31 st March 2024 amounted
10 £227,049
Pritieipal fllllding Sources
The Charity has a varicly of funding streams which vary frotn short terni to long term. This year the primary sources
included continuing payments from Defra in respect of the Rhydymwyn nature reserve.
The Charity also rcceives land management fund5 from developers lo cover the long-temi management Costs of nature
reserves. These funds are calculated based on the management plan of the site over a 15-year period and paid a5 a lump
sum lo the Charity which il retains as deferred income. This enables the Charity lo draw down annual amounts for most
of its nature reserves which il then uses for conservation management and eomtnunily work5 On the sites.
Oilier income sources i nclude tnanagemenl contracts, eonsuliancy, ground rent and property charge5, and interest on bank
deposits. as well as small aTnounts derived from donations and fundraising activities.
Total income for the year 2023-24 was £366,428. The main funding sources have been..
National Lottery
Cliaritablc grants
Public sector
Private Sector
129,789
78,683
69,884
88,072
These figures allow for accrued and deferred income from all funding sources.
FINANCIAL REVIEM,
InTr'estment policy and objectives
The Iruslees invest the Charity's funds in accordance with ils investment policy which complies with the regulations and
guidelines laid down by Ihc Trustee Act 2000 (or a slalulory re-enaetment or modification of that Act) and legally binding
restrictions as set out in the transfer documents of some siles.
As previously advised, following a significant injection of cash arising from the successful conclusion of the Lane End
nature reserve transfer deal with Redrow Home5 (North Wesl) Ltd the trustees decided io invest £600k of Wild Ground's
total ¢a5h balances (all restricted reserve5) in a balanced and relatively low risk eiliical investment portfolio comprising
bonds, gills, and shares, with the strategic objective to al least maintain purchasing power over the longer period by
earning appropriate retums. Following a competitive selection process, Canaccord Genuity (CG) were appointed as our
investment manager in March 2022. The two years which followed have seen turbulent times in the financial markets,
because of the conflicts in the Ukraine and Middle East, higli inflation, and political and economic inslabilily. Ai 31
March 2024, thc valLLe of the investment portfolio stood ai £563k a reduction of £37k from the original investment sum
but an increase of £1 Ok Over the equivalent 2023 valuation. Regular meetings continue lo be held with CG to monitor
their perfomance and the C￿l¢acY of the investment strategy with a view lo further recovering ground and eaming the
targeted returns in the longer term. A fomial review of arrangements is planned for the first quarter of 2024_25
To earn fiirther retums from Wild Ground s cash holdings £IOOk continues to be held on deposit in an interesl-bearing
Naiwest Treasury reserve account on a rolling fixed tem) basis, and a further £55k in a Naiwest 35-day acce55 account
which also yields interest.
Sufficient li4uidily lias beeii relaiiied lo meet the organisalion s working capital and foreseeable day-lo-day needs and the
balance of Wild Ground'5 cash al 31st March 2024 reimained on instant access in a current account and a gold aceounl
Page 3

'ILD GROUND
REPOR'I- ()F I'HE TRLISTFES
FOR I"HE I'ÈAR ENDED 31ST ￿lARcH2O?4
wiill CAF Bank, with a further .￿u￿ in a Natwest current account.
FtrruRE DE1'ELOP￿IEIYFS
The Cliarily reco(Tnises the need to continue lo work closely with partners and communities lo ensure funding streams are
maintained and aims and objectives are mel. Whilst the Charity is continually 51riving lo se¢ure funding lo meet it5
immediate needs, il also recognises the need lo diversify funding streams and cre2tc ir￿0vatIve projects lo secure incoTne
and lo capture the support of the local communities il serves lo ensure its eonlinuing viability. To this end the Charity
continues lo consuli with other third sector oi'ganisations, charities, and communities il already works with in addition to
new community groups to examinc how il can better serve local needs.
MÉndful of the economic climate and the impact this is having on grant ￿nding, the Charity is also pursuing closer
collaboration with like-minded charities. It 15 hoped that developing closer working relationships with our partners, as
well as developing new partnerships, will enable us to pool existing skills and knowledge as well as to work together on
projects and fundraising for the benefit of partners and local communities alike.
Business plan priorities 20?4-25
The tru51ees of Wild Ground continue lo pursue the following business plan priorities as part of a 51ralegy for ensuring
the long-term sustainability of the Charity-.
To increase and diversify funding stream5,
2. To develop internal and external relationships via a fit for purpose governing document and a review of our
membership olfer. and
To build capllcity wiihill the organisation to grow and develop our service offer and the skills of our specialist team
to deliver outcomes in pursuit of Wild Ground's mission.
The inveslillent arrangements for Wild Ground's portfolio of investments will be rcviewed in the first quarter of the yellr.
The GIVNW Groiip's strateoic plan for 2024-27 ineludcs the following 5tralegic goal for Wild Ground..
To cliampion nature conservation through positive and proactive land management and help more people lo
experience and value open spaccs
STRUCTURE, GOVERNANCE AND MANACEMENT
Governing Document
The Charity 15 controlled by its goveming document, the Mcmorandum and Articles of A550cialion incorporated 6
December 1999, as amended by special resolutions dated 19 July 2005, 2 Decctnbcr 2014, 28 Novembcr 2016, 28
February 2019, and 6 October 2021, and constitutes a limited cotnpany, limited by guarantee, as defined by the Companies
Act 2006.
Governance Revie
A compiehensive review of the governance ofwild Ground and the other members of the GWNW Group was conducted
in 2020-21 using the framework for governance reviews issued by the parent company. While the findings were generally
positive, sever21 improvement actions were identified whieh were approved by the Board and were progressively
implemented witli completion in 2023.
Recruitment and Appointmenl of New Triistees
Fol lowing an amendment to the Articles in February ?019, Trustees Can be appointed by the memberfs) ai a general
meeting. The members are mindful ot" their responsibilities towards trustee recruitment and regularly review the
recruitment policy, as well as the induction and training oftered to new Trustees. A further amendment was made to the
Articles in October ?0? I lo align the appointment lernis of Trustees with the three years which applies lo the TNslees of
Groundwork North Wales, the holding company.
OrgAnisation&l Review
Duriiig tlie period of this report, Wild Ground has been effectively managed by a Board of Trustees who are responsible
for the overall governance of the Charity, ils financial stability and strategic directioii. For thc sake of administrative
efficiency and except for the AGM and when otherwise determined, the governance and business of Wild Ground is
conducted under the un]brella of the GWNW Group Board which meets on a quarterly basis. by GWNW'5 Finance aiid
Human Resources Sub-Group which inee15 iii Ihc period between Board meetings, while risk assurance is overseeii by
the Group Board's Risk Assiirance Sub_Group.
Day lo day responsibility for the operational running of Wild Ground is delegated to the Head of Contracts and Project
Pag¢ 4

II'ILD GROUND
REI)()R T OF TI IF TRIJSTF..F.S
FIE YEAR ENI)ED 31 S"[ MARCII 20?4
Delivery, who line manages, supervi5cs, and Inonitors work programmes undertaken by a team of 6 slaft. Truslecs are
presented with regular progress report5 on servi¢es and activities as well as financial reports; they exercise scrutiny and
approve budgets.
Trustees also take responsibility for the development and approval of all company policies and procedure5 and for the
recruitment and appointment of the most senior staff. Wild Ground is a subsidiary of Groundwork North Wales and
benefits froin Ilie support of the parent's back-office fvnclions in Finance, Busincss Devclopment, IT and Sales &
Marketing, as well a£ sharing accommodation and the associated co.4ts.
Related PArtie5
Wild Grouiid collaborates with a wide range of paitners al local, regional, and national level. These include public bodics
and other third sector organisalions. The purp05c of tliis col laboi'ation is to develop new projects and services, to Secure
additional resources and lo represent the third sector. A register of interests is kept, and the declaration of any potential
conflicts is invited al each trustee meetiiig.
Risk I￿1￿￿￿gement
The trustees have a duly lo identify and review the risks lo wliich the charity is exposed and to ensure appropriate controls
are in place lo providc reasonable assurance against fraud and error. The controls that are in place to reduce the likelihood
of risk occurring include..
l. Having strong financial controls and procedures in place,
2. Having a reserve policy in place,
3. Taking appropriate and timely financial advice.
Statement of public benefit
The Objects of Wild Ground as stated in the Memorandum and Articles of Association are.. lo promote and assist in the
prescrvation and conservation of land in thc arca5 of benefit (as defined below) Ivhich is of educational or scientific
interest lo the general public, including land within which the wildlife 15 in need of protection and including the
improvcment and maintenance of public parks, aiid lo educate the public in all matters conceming wildlife and nature
conservation.
The areas of benefit are Wales and England.
The trustee5 have taken note of the Charity Commission's guidance on 'public benefit, and trust that this report reflects
that guidance. Wild Ground discharges ils re4ponsibilily under'public benefit, by working primarily in North East Wales
to engage, inspire and enthusc local communities acting together, lo protect wildlife, and enhance habita15 and eco-
systems as set out iii 'Objective5 and Activities,.
Pag¢ 5

NI'ILD CJRI)IJND
REPI)RT OF TI IF TRLISTEI%
FOR THE Tr'E*lR ENDFD 31 ST ￿[ARCH 20?4
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company llu￿ber
03889382 (England and Wales}
Registered Charity niimber
1080838
Registered office
3-4 Plas Power Road
Tanyfron
Wrexham
LLI 15SZ
Trustees
S V Mooi'e Retired
M Booker Retired
H E Wright Retired
N F Reader Retired
Independent Examiner
Joanne Evans
FCCA, ACA
M. D. Coxey and Co. Limited
Chartered Accountants
25 Grosvenor Road
Wrexham
LLI I IBT
Approved by order of the board of trustees on 28, November 2024 and signed on its behalf by..
N F Reader - Trustee
Page 6

INDEPENDENT ELWINER'S REPORT TO THE TRUSTEES OF
WILD GROUND
Independent examiner's report to the trustees of Wild Ground ('tlie Company,)
I report lo the charity trustees on my examination of the accounts of the Company for the year ended 31 sl March 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of cotnpany law) you are responsible
for the preparation of the accounts in aecordance with the requirements of the Companies Act 2006 ('thc 2006 Act,).
Having satisfied myself that the accounts of the Company arc not required to be audited under Part 16 of the 2006 Act
and are eligible for independent examination, I report in respect of my examination of your charity's accounts as
carried out under section l45 of the Charilie.s Act ?01 l {'the 2011 A¢l'). In carrying out my examination I have
followed thc Directions given by the Chariiy Cotntni5sioii under section 145{5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can Confirni
that I am qualified lo undertake the examination because l am a registered metnbcr of FCCA, ACA which is one of
the listed bodies.
I have completed my examination. I confim) that no matter5 have come lo my attention in connection with the
exainination giving me cause to believe..
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act. or
the accounts do not accord with those records,. or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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,. or
the accounts have not beeli prepared in accordance with the meih(Kis and principles of the Statement of
Recommendcd Practice for accounting and reporting by charities (applicable lo charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 10?)).
I have no concerns and 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 thc accounts to be reached.
Joanne Evans
FCCA, ACA
M. D. Coxey and Co. Limited
Chartered Accountants
25 Gr05venor Road
Wrexham
LLII IBT
Dale:
28 November 2024
Page 7

WILD GROUND
ST A TF.M_F.NT fbF FTN.ANC!.41 .ArfiyTTTEq
tNCORPOIiATING AN TNCOME AND EXPENDI'fuRE ACCOUNT
FOR THE YEAR ENDED 31 ST MARCH 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestrictcd Restricted
funds
Notes
INCOANIE Af*D ELYDOWLWIENTS FROLVI
Donatiolls and legacies
154,187
208,472
362,659
238,993
Investment income
3,769
3,769
539
Total
157,956
208,472
366,428
239,53?
EXPENDITURE ON
Charitable activities
Salaries and Wages
Office Expcn5es
(Surplus)/Loss on invcstment revaluation
57,129
88.883
89.0?4
89,038
{9,963)
146,153
177,922
(9,963)
103,096
152,727
46.859
Total
146,013
168,099
314,111
302,682
NET INCOME
11,943
40,373
52,316
(63,150)
RECONCILIATiof4 OF FUNDS
Total funds brought forward
215,106
871,186
1,086,292
1,149,442
TOTAL FUNDS CARRIED FORWARD
227 049
911,559
1,138,608
1,086,29?
The notes lonn part vf these r]nancial slaletnents
Page 8

wtLD GROUND
B.4LANTCE SHEET
31ST MARCFI 20?4
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
funds
funds
Notes
FIXED ASSETS
Tangible assets
Heritage assets
10
28,780
28,780
305,044
30,169
305,044
335,213
305,044
28,780
305,044
333,824
CURRENT ASSETS
Debtors
Investments
Cash al bank and in hand
12
13
74,174
74.174
563,104
280.893
563,104
64.328
553,141
226,306
216,564
290,738
627,432
918,170
859,049
CREDITORS
Amounts falling due within one year
14
(20.889)
(20,889)
(22,128)
NET CURRENT ASSETS
269,849
627.432
897,?81
836,921
TOTAL ASSETS LESS CURIiENT
LIABILITIES
298,629
932,476
1,231,105
1,172,134
ACCRUALS AND DEFERRED INCOME 15
(71,580)
(20,9171
(92,497)
(85,842)
NET ASSETS
2?7.049
911,559
1,138,610
1,086.292
FUNDS
Unrestricted funds
Reslricled funds
16
227,049
911,559
215.106
871,186
TOTAL FUNDS
1,138,608
1,086,292
The charitable company is enliiled to exetnplion from audit under Section 477 of the Companies Act 2006 for the year
ended 31st March 2024.
The members have not r4uir¢d the company to obtain an audit of its financial statements for the year ended 3 1st March
2024 in accordance with Section 476 of the Companies Act 2006.
The trustee5 acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting record5 that comply with Sections 386 and 387 of the
Companies Act 2006 and
(b) preparing financial slalements which give a true and fair view of the slate of affairs of the charitable company as
at the end of each financial year and of ils surplus or deficit for each financial year in accordance with Ihc
requirements of Sections 394 and 395 and which otherwise comply with tlie requirements of the Companies Act
2006 relating lo fiiiancial statements, so far as applicable lo the charitable eotnpany.
The notes tomi part of the5¢ linancial stat¢rnent5
Page 9

Thc5e financial Statement.￿ have been prepared in accordance with the provisions applicable lo charitable companies
subject to the small coinpanies regime.
Tlie finaiicial .statements were approved by Ihc Board of Trustees aiid auihorised for issue on 28tli November 2024. aiid
were signed on its behalf by..
N F" Reader - 'I'rustee
The notes fomi part ofthLSL finanLial stdtements
Page 10

WILD GROUND
C A SH FLni31 ST.4TENFFIT
FOR THE YEAR ENDED 31 ST NL4RCH 2024
31.3.24
31.3.23
Notes
Cash floivs from operating aetivities
Cash generated frotn opeialions
58,503
36.548)
Net cash provided by operating activities
58,503
36,548)
Cash flows from investing activities
Purchase of tangible fixed assets
Purchase of heritage assets
Sale of tangible fixed assets
Purchase of other investments
Interest received
{7,685}
(14,163)
275
3,769
539
Net cash (used in)Iprovided by investing activities
13,349)
Change in eA5h and c25h equivalents
in the reporting period
Cash and cash equivaleiit5 at the
beginning of the reportiiig period
54,587
(49,897)
226,306
276,203
Cash and eash equivalents at the end
of the reporting period
?80,893
2?6,306
The tJotC5 tonn part of these fjnantial $th￿Men
Page 11

WILD GROUND
NnTES TO T[￿ C.4QH FLOIII STdTEhffjENrr
FOR TFIE YEAR ENDED 31 ST MARCH 2024
RECONCILI.4TION& OF NET INCOTrIE TO P4ET CASH FLOW FROINI OPERATINI G
ACTIVITIES
31.3.24
31.3.23
Net income for the Teporting period (as per the Statement of
Financial Aetivities)
Adjustmellt5 for:
Deprceiation charges
Iiiterest received
Increasal{Decrease) in group creditor
Decrease/(increase) in Investmcnts
Decrease in stocks
Decreasel(increase) in debtors
(Decrease)/incrcase in creditors
52,316
(63,150)
9,074
(3,769)
(1,617)
(9,963)
5,708
(539)
(59,?53)
46,859
5,4?8
7,034
54,311
20,486)
Net cash provided by operations
58.503
(36,548)
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23
Cash flow
Ai 31.3.24
Net cash
Cash at bank and in hand
226,306
54,587
280,893
226,306
54,587
280,893
Liquid resources
Deposits included in cash
Current asset investments
553,141
9,963
563,104
553,141
Total
779,447
64,550
843,997
The notes fonn part of these financial 51at¢tn¢Dts
Page 12

WLLD GROUND
NOTES Tn THE F￿r.￿￿TC1 A L ST.QTFTr4ENITS
FOR THE YEAR ENDE.D 31ST MARCH 2024
Accouf*'TING POLICIES
Basi5 of preparing the financial statements
The financial statements of the charitable company, which is a public benefit enlily under FRS 102, have been prepared
in accordance with the Charities SORP (FRS 102) 'Accounling and Repoiting by Charities= Statement of Recommended
Practice applicable lo charities preparing their accounis in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) {effective l January 2019),, Financial Reporting Standard 102'The Financial
Reporting Standard applicable in the UK and Republic ol Ircland, and the Companies Act 2006. The financial statements
have been prepaied under tlie historical cost Convention, as modified by the revaluation of certain assets.
The company's presentational currency is pound sterling.
Income
All income is recognised in tlie Sialement of Financial Aelivilies once the eharily has entitlement lo the funds, it is
probable that the income will be received and the amount can bc measured reliably.
Expellditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the ¢harity to
that expenditure, il is probable that a transfer of economic benefits will be required in settlement and thc amount of the
obligation can be mc&%ured reliably. Expenditure 15 accounted for on an accruals basis and has been elassified under
headings that aggregate all cost related lo the calcgory. Where costs cannot be directly attributed lo particular headings
they have been allocated lo activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided al the following annual rates in order to write off cach asset over its estimated useful life.
Plant and machinery
Fixtures and fillings
Motor vehicles
Computer equipment
20 /0 on cost
33 % on cost
20 % on cost
20 /0 on cost
Heritage assets
The charity's aeeounting policy for ils heritage asse15 15 lo value at cost where a site has been purchased or al fair value
for donated siles. At present all siles have been acquired through section 106 agreements with local authorities. The
charity ha5 adopted the policy under FRS 102 section 18.19 10 treat the initial valuation as deemed cost.
No depreciation is provided in respect of frechold land.
Stocks
Stocks are valued at the lowcr of cost and net realisable value, after making due allowance for obsolete and slow moving
items.
Investments
Inleresl-bearing bank deposit5 are held al cash value. Longer terni investments are slated at the relevant market valuation.
Taxation
The charity is exempl from corporation lax on its charitable aciivilies.
Fund accounting
Unreslricled funds can be uscd in accordance with the charitable objectives at the di5¢retion of the trustees.
Reslricled funds can only be used for particular reslrictcd purposes within the objects of the charity. Reslricltons arise
whcn specificd by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notcs to the financial 51alements.
Pension costs and other post-retirement benefjts
The charitable company operates a defined contribution pension scheme. Contributions payable lo the charitable
company's pension scheme are charged to the Statement of Finaiicial Activitics in the period to which they relate.
Page 13

WILD GROUND
NOTE% Tn TFI_F FtN.ANTfT.AT ST.4TFMENTS - ponlinued
FOR THE YEAR ENDED 31ST fvL￿cH ?0?4
DOP4ATIONS AND LEGACIES
31.3.24
31.3.23
Donations
Grants
Rent charge
Land management
24
208,472
4,050
150,113
507
68,444
4,731
165,311
362,659
238,993
Grants received, included in the above, are as follows..
31.3.24
31.3.23
WCVA
Heritage Lottery
Groundwork UK
Swire Charitable Trust
Poslcode Community Trust
48,125
129,789
2,998
2,576
24,983
32,721
35,723
208,471
68,444
INVESTMEpif INCOME
31.3.24
31.3.23
Deposit account interest
3,769
539
CHARITABLE ACTIVITIES COSTS
Direct
Costs
Support costs
(see note 5)
Totals
Salaries and Wages
Office Expenses
(Surplus)/Loss on investmcnt revaluation
146,153
173,162
l46,153
177,922
9.963
4,759
309,352
4,759
314,111
SUPPORT COSTS
Govcrnancc
Costs
Office Expenses
4,759
NET INCOMEI(EXPENDITURE)
Nel income/(expendilure) is slated after chargingl(crediling)'.
31.3.24
31.3.23
Depreciation - owned asse15
9,074
5,709
Page 14

WILD GROUND
NnTFS Tn THF. FIN.4NCI.41. gT A TFMFNTS _ nrtD.tinued
FOR THE YEAR ENDED 31ST MARCH ?0?4
TRUSTEES, REMUNERATION Af4D BENEFITS
There were no Irustces, remuneration or other benefits for the year ended 3 Isl March 2024 nor for
the year ended 31 sl March 2023.
Trustees, expenses
There were no trustees, expenses paid for the year cnded 3 1st March 20?4 nor for the year ended
3 1st March 2023.
STAFF COSTS
31.3.24
31.3.23
Wages and salaries
Social security costs
Other pension costs
133,326
8,234
4,592
93,736
6,124
3,236
146,153
103,096
The average monthly number of employees during the year was as follows:
31.3.24
31.3.23
Office, management & operational
No employees received emoluments in exeess of £60.000.
COMPèiRATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
170.549
68,444
238,993
Other trading activities
Investment income
539
539
Total
171.088
68,444
239.532
EXPENDITURE ON
Charitable activities
Salaries and Wages
Office Expenses
Loss on Investment Revalllaiion
62,811
109,845
40,285
42,882
46,859
103,096
152,727
46,859
172,656
130,026
302,68?
Total
NET INCOME
(1,568)
(61,582)
(63,150)
RECONCILIATION OF FUNDS
Total funds brought forward
216,674
932,768
1.149,44?
TOTAL FUNDS CARRIED FORWARD
215,106
871,186
1,086.292
Page 15

WLLD GROUND
NOTF.S T(I THF FtNANflAI STATFMF.￿rS _ cnntinlied
FOR TFLE YEAR ENDED 3 1ST MARCH 20?4
10. TANGIBLE FIXED ASSETS
Itnprovemenls
to
property
Fixtures
and
fittings
Plant and
machinery
COST
Ai I st April 2023
Additions
Di%posals
10,459
58,833
4,369
11.232
Al 3lsl Mar¢h 2024
10,459
63.202
DEPRECIATION
Ai I sl April 2023
Charge for year
4,890
1,046
58,833
874
11.232
At 31 st March 2024
5,936
NET BOOK VALUE
Ai 31st March 2024
4,523
3,496
At 31st March 2023
5.569
Motor
vchicles
Computer
equipment
Totals
COST
Ai 1st April 2023
Addition5
Disposals
36,475
2,832
16,579
483
133,578
7,685
At 3 1st hlareh 2024
39,307
141,263
DEPRECIATION
At Isl April 2023
Charge for year
11,875
7,033
16,579
121
103,409
9,074
At 31 st March 2024
18,908
16,700
112,483
NET BOOK VALUE
At 3 1st March 20?4
20,399
362
28,780
At 3151 March 2023
24,600
30,169
11. HERITAGE ASSETS
Total
MèiRKET VALUE
At I st April 2023 and 31" March 2024
305,044
NET BOOK VALUE
Al 31 st March 2024
305,044
At 31 st March 2023
305,044
The directorb have valued the Heritage Assets having sought advice.
Page 16

WILD GROUND
N(ITF.S To THF. FtNANCIAI. STATFMENTS _ continued
FOR TFIE YEAR ENDED 31ST MRCH ?0?4
12. DEBTORS: AMOUNTS FALLING DUE IVITHIN ONE IIAR
31.3.24
31.3.23
Tradc debtors
Amoiinls owed by group undertakings
Accrual incuine
Prepayments
13,843
43,320
16,780
231
15,452
43,320
19,638
1,192
74,174
79,602
13. CURREIYT ASSET INVESTMEf4TS
31.3.24
Other
563,104
553,141
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade creditors
Amounts owed to group undertakings
VAT
334
12,687
4,830
3,038
4,134
14,304
728
2,962
Accrued expenses
20,889
22,128
15. ACCRUALS AND DEFERRED INCOME
31.3.24
31.3.23
Accrua15 and deferred income
92,497
85,842
16. MOVEMEf4T IN FUNDS
Net
movement
iii funds
At 1.4.23
31.3.24
Unrestricted funds
Group Fund
215,106
11,943
227,049
Restricted funds
Reslricled Fund
871.186
40,373
911,559
TOTAL FUNDS
1,086,292
52,316
1,138,608
Nel movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Group Fund
157,956
146,013
11,943
Restricted fiinds
Re51ricled Fuiid
208,472
168,099
40,373
TOTAL FUNDS
366,4?8
314,111
52,316
Pugi 17

WILD GROUND
NnTF.S TO THF. FtNANCIAL %TATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH ?0?4
16. MO1￿ME￿r IN FUNDS - continued
Coniparatives for niovemellt in funds
Nel
movement
in funds
Al
31.3.23
At 1.4.22
Unrestricted funds
Group Fund
216,674
(1,568)
215,106
Restricted fund5
Restricted Fund
932,768
61,582)
871.186
TOTAL FUNDS
1,149,442
63,150)
1,086.292
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Group Fund
171,088
(172,656)
(1.568)
Restricted funds
Reslricled Fund
68,444
(130,026)
(61,582)
TOTAL FUNDS
239,532
(302,682}
63,150)
A current year 12 month5 and prior year 12 month5 combined position is as follows..
Nel
movement
in funds
At
31.3.24
Al 1.4.22
Unrestricted funds
Group Fund
216,674
10,375
227,049
Restricted funds
Restricted Fund
932,768
{2I,209)
911,559
TOTAL FUNDS
1.149,442
10 834)
1,138,608
A current year 12 months and prior year 12 months combined net movement in funds,
included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrieted funds
Group Fuiid
329,044
J18,669
10,375
Restricted funds
Reslricled Fund
276,916
298,125
(21,209)
TOTAL FUNDS
605,960
616,793
10.834)
Unrestricted Reserve5
Group fund is an unrestricted reserve which represents the surplus amounts carried forward to future periods for general
spending on sile maintenance and other costs determined by the Board of Tru%tees. The receipt of fundin(F has not been
contingent on the resources being expended for any purpose other than that determined by the Board of Tru5tces.
Page 18

WILD GROUND
NOTES TO ThE FtNT,INnl.IT STATEThFNfFS
FOR THE YEAR ENDED 31 ST fvL4RCH 2024
"ont,'nued
17. ULTIMATE PARENT COMPANY
The company 15 under the control of Groundwork North Wales, the parent charity.
Groundwork North Wales 15 a registered charity, number 1004132. Its Company Registration Number is
02614714. The charity has the following aims and objectives..
To promote the conservation, protection and improvement of the physical and natural environment
iiieluding that which is of educational or scientific interest lo the general public or witliin which the wildlife
is in necd of protection and including the improvement and maintenance of public parks.
To advancc publie education in environmental matters and in all matters concerning wildlife and nature
consei'valion, in Ilie ways of beller conserving, proleeting, and improvkng Ilie same wlieresoever.
To conserve and protect the physical and natural environnienl by promotion of sustainable waste management
practices in accordance with the best practicable environmental option.
The promotion for the benefit of the public of urban or rural regeneration of areas in social or economic deprivation,
by relieving poverty or tinancial hardship through improving tlie employability of disadvantaged individuals
through the provision of work placement, affordable childcare, trainin(F and volunteering opportunities, the
Provision of quality affordable furniture and household goods, the provision of items such as food and energy
¢fficiency measures and energy efficiency advice.
To provide facilities for recreation and other leisure-time occupation in the interests of social welfare with the object
of improving the conditions of life for the persons for whom they are inleiided.
To advance cultural well-being Ilirougli people's engagement with Ilie arts and Ilie nation's built and natural
heritage.
Groundwork North Wales has the same registered office a5 Wild Ground.
18. CAPITAL COMMITMENTS
31.3.24
31.3.23
Contracted bul not provided for in the financial statements
19. RELATED PARTY DISCLOSURES
During the year, the charity purchased services and delivery and overhead recharges from the parent charity
amounting lo £239,814 (2023: £192.586) and sold 5ervice5 and overhcad recharges lo the parent charity amounting
lo £11,724 (2023: £11,669).
During the year, the charity purchased services and delivery and overhead recharges from the Refurbs Flinlshire
chai'ity amounting to £18.98 (2023.. nil) and 501d services and overhead recharges lo the Refurbs Flinlshire charity
amounting lo £7,969 (2023- £7,969).
20. LEGAL STATUS OF THE CHARITY
The charity is a company limited by guarantee and has no share capital.
Every Tnember promises, if the charity is dissolved while they remain a member or within 12 months of their
resignation as a member. to pay up to £1 towards the cost of dissolution and the liabilities incurred by the charity-
Page 19