2021-03-31-accounts

				Pages
The Annual Report				2 to	10
Independent Examiner's	Report
Statement of Financial Activities					12
Summary Income and Expenditure			Account		13
Balance Sheet					14
Statement ofCash flows					15
Notes tothe Accounts				16to	24
Detailed Statement of Financial		Activities		25to	27

ork. During this year to date we	rece	ived g	rants from:
Co-op —Local cause			E2,000,00
DNPA —volunteer group funding			F250.00
D'Oyly Carte			E3000.00
Dr & Mrs Darlington Charitable	Trust		E4,000.00
Green Recovery Challenge Fund			E478,000.00
Local Authority Discretionary Grants		Fund	E5,000.00
Norman Family Charitable Trust			E1000.00
Postcode Local Trust			E20,000.00

Statement of Financial Activiti for the year ended 31March	es 2021
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
		2021	2021	2021	2020
	Notes		E	E	E
Income and endowments
from;
Charitable activities		5,250	34,000	39,250	65,210
Other		58,295		58,295	59,883
Total		63,545	34,000	97,545	125,093
Expenditure on:
Charitable activities		31,395	10,000	41,395	22,716
Other		87,399		87,399	56,177
Total		118,794	10,000	128,794	78,893
Net gains an investments
Net (expenditure)/income		(55,249)	24,000	(31,249)	46,200
Transfers between funds
Net (expenditure)/income before other gains/(losses)		(55,249)	24,000	(31,249)	46,200
Other gains and losses
Net movement in funds		(55,249)	24,000	(31,249)	46,200
Reconciliation offunds:
Total funds brought forward		34,746	45,547	80,293	34,093
Total funds carried forward		(20,503)	69,547	49,044	80,293

				2021	2020
				E	E
Income				97,545	125,093
Gross income for		the year		97,545	125,093
Expenditure				128,523	78,503
Depreciation	and	charges	for
impairment	offixed assets			271	390
Total expenditure		forthe	year	128,794	78,893
Net (expenditure)/income			before tax
for the year				(31,249)	46,200
Net (expenditure		)/income for the year		(31,249)	46,200

at 31March 20	21	21	21
Company No.	03716434			Notes	2021	2020
					6	6
Fixecl assets
Tangible assets				10	6,194	917
					6,194	917
Current assets
Stocks				11	3,784	6,663
Debtors				12	11,901	3,360
Cash at bank	and in hand				29,560	71,099
					45,245	81,122
Creditors: Amount		falling due within one year		13	(2,395)	(1,746)
Net current assets					42,850	79,376
Total assets less	current		liabilities		49,044	80,293
Net assets excfuding pension asset or liability					49,044	80,293
Total net assets					49,044	80,293
The funds ofthe	charity
Restricted funds
Restricted income funds					69,547	45,547
					69,547	45,547
Unrestricted funds				14
6eneral funds					(31,098)	(5,604)
Designated funds					10,595	40,350
					(20,503)	34,746
Reserves				14
Total funds					49,044	80,293

		2021	2020
		6	6
Cash flows from operating activities
Net (expenditure)/income per statement	of Financial Activities	(31,249)	46,200
adjustments for:
Depreciation ofproperty, plant and equipment		271	390
Dividends, interest and rents from investments		(58,295)	(59,883)
Decrease/(Increase) in stocks		2,879	(1,929)
Increase in trade and other receivables		(8,541)	(3,360)
Increase in trade and other payables		649	19
Net cash used In operating activities		(94,286)	(18,563)
Cash flows from investing activities
Payinents for property, plant and equipment		(5,548)
Dividends, interest and rents from investments		58,295	59,883
Net cash from investing activities		52,747	59,883
Net cash from financing activities
Net (decrease)/increase in cash and cash equivalents		(41,539)	41,320
Cash and cash equivalents at the beginning	ofthe year	71,099	29,779
Cash and cash equivalents at the end ofthe year		29,560	71,099
Components ofcash and cash equivalents
Cash and bank balances		29,560	71,099
		29,560	71,099

last year and no chan	last year and no chan	last year and no chan	last year and no chan	ges have been made to accounts for previous years,
Fund accounting
Unrestricted		funds		These are available for use at the discretion ofthe trustees		in furtherance			of	the
				general objects ofthe charity,
Designated	funds			These are unrestricted funds earmarked by the trustees	for particular		purposes.
Revaluation		funds		These are unrestricted funds which include a revaluation	reserve representing						the
				restatement of investment assets attheir market values.
Restncted	funds			These are available for use subject to restrictions imposed		by the donor		or	through
				terins ofan appeal.
Income
Recognition		of		Income is included in the Statement of Financial Activities		(SoFA) when	the charity
income				becomes entitled to, and virtually certain to receive, the	income and the			amount of
				the income can be measured with sufficient reliability,
Income with		related		Where income has related expenditure the income and	related expenditure					is
expenditure				reported gross in the SoFA.
Donations	and			Voluntary income received by way ofgrants, donations and gifts is included					in		the
legacies				the SoFA when receivable and only when the Charity has		unconditional
				entitlement to the income.
Tax reclaims		on		Income from tax reclaims is included in the SoFAat the same time as the
donations	and		gifts	gift/donation to which it relates.
Donated services				These are only included in income (with an equivalent amount in expenditure)
and facilities				where the benefit to the Charity is reasonably quantifiable,		measurable		and
				material.
Volunteer	help			The value of any volunteer help received is not included	in the accounts.
Investment		income		This is included in the accounts when receivable.
Gains/(losses)			on	This includes any gain or loss resulting from revaluing investments to market						value
revaluation		of	fixed	atthe end ofthe year.
assets
Gains/(losses)			on	This includes any gain or loss on the sale ofinvestments.
investment		assets

					Unrestricted	Restricted
					funds	funds	Total funds
					2020	2020	2020
						E	E
Income and endowments			from:
	Charitable activities				250	64,960	65,210
	Other				59,883		59,883
Total					60,133	64,960	125,093
Expenditure on:
	Charitable activities					22,716	22,716
	Other				54,480	1,697	56,177
Total					54,480	24,413	78,893
Net	income				5,653	40,547	46,200
Net	income before other
gains/(losses)					5,653	40,547	46,200
Other gains and losses:
Net	movement in funds				5,653	40,547	46,200
Reconciliation offunds:
Total funds brought forward					29,093	5,000	34,093
Total funds carried forward					34,746	45,547	80,293
4	Income from charitable		activities
				Unrestricted	Restricted	Total	Total
						2021	2020
	Garfield Weston						20,000
	Woodland Trust				10,000	10,000	39,960
	Finnis Scott Foundation						5,000
	Dartmoor National	Park					250
	Postcode Local Trust				20,000	20,000
	The Norman Family Grant	NFCT			1,000	1,000
	D'Oyle Carte Charitable		Trust		3,000	3,000
	South Hams DC			5,000		5,000
	DNPA Grant			250		250
				5,250	34,000	39,250	65,210

5	Other income
					Unrestricted	Total	Total
						2021	2020
					E	E	E
	Other				6,903	6,903	12
	Membership Fees 8 Gift Aid				3,562	3,562	7,130
	Tree Dedication				2,845	2,845	7,602
	Donations				18,272	18,272	15,917
	Carbon Offset				2,026	2,026	8,874
	Interest				98	98	47
	Planting a Woodland				22,539	22,539	20,301
	Professional Fees				2,050	2,050
					31,582	31,582	30,661
6	Expenditure on charitable		activities
				Unrestricted	Restricted	Total	Total
						2021	2020
	Expenditure on charitable
	activ/ties
	Consumable Materials				5,742	5,742	22,716
	Tools and Equipment			22,841	4,258	27,099
	Hire of Equipment			28		28
	Subcontractors			8,526		8,526
	Governance costs
				31,395	10,000	41,395	22,716
7	Other expenditure
					Unrestricted	Total	Total
						2021	2020
	Employee costs				69,84S	69,845	39,785
	Motor and travel costs				5,015	5,015	6,596
	Premises costs				2,001	2,D01	2,064
	Amortisation, depreciation,
	impairment, profit/loss	on			271	271	390
	disposal offixed assets
	General administrative	costs			8,110	8,110	6,566
	Legal and professional	costs			2,157	2,157	776
					87,399	87,399	56,177

8	Net (expend transfers	iture)/inco	m	e before
							2021		2020
	This is stated after charging:						6		6
	Depreciation	ofowned		fixed assets			271		390
9	Staff costs
	Salaries and	wages					42,008		39,785
	Social security costs						3,737
	Pension costs						751
							46,496		39,785
	No employee received		emoluments		in excess of660,000.
	The average	monthly	number of full		time equivalent	employees	during the year	was as follows:
							2021		202O
							Number		Number
	Permanent	employees							3
10	Tangible fixed assets
						Nursery	Motor	Office	Total
					equipment		vehicle	equipment
	Cost or revaluation
	At 1April 2020					8,675	18,968	3,674	31,317
	Additions					5,548			5,548
	At 31March	2021				14,223	18,968	3,674	36,865
	Depreciation and
	impairment
	At 1April 2020					8,327	18,468	3,605	30,400
	Depreciation	charge forthe				87	167	17	271
	year
	At 31March	2021				8,414	18,635	3,622	30,671
	Net book values
	At 31March	2021				5,809	333	52	6,194
	At 31March	2020				348	500	69	917
11	Stocks
							2021		2020
							6
	Finished goods						3,784		6,663
							3,784		6,663
	Carrying value analysed			by activities			2021		2020
							g		6
	Garfield Weston						3,784		6,663
							3,784		6,663

12	Debtors
				2021	2020
				f	f
	Trade debtors			8,541
	Other debtors			2,695	2,695
	Prepayments	and accrued income		665	665
				11,901	3,360
13	Creditors:
	amounts falling due within one year
				2021	2020
				E	E
	Trade creditors			540
	Other creditors			1,132	1,000
	Accruals and	deferred	income	723	746
				2,395	1,746

Movement		in funds
				Incoming
				resources		At 31
					Resources
			At 1Apiil	(including other	expended	March ?021
			2020	gains/losses)
				6
Restricted	funds:
Restricted	income funds:
Woodland	Trust		39,960	10,000	(10,M0)	39,960
Finnis Scott		Foundation	5,000			5,000
The D'Oyle		Carte Trust		3,000		3,000
The Norman		Family Trust		1,000		1,000
Postcode Local Trust				20,000		20,000
Garfield Weston Foundation			587			587
Total			45,547	34,000	(10,000)	69,547
Unrestricted		funds:
General funds			(5,604)	58,295	(83,789)	(31,098)
Designated		funds:
Legacy			10,595			10,595
Forestry Commission—
Planting Grant			29,755		(29,755)
South Hams		DC		5,000	(5,000)
DNPA				250	(250)
Torol			40,350	5,250	(35,005)	10,595
Revaluation		Reserves:
Total funds			80,293	97,545	(128,794)	49,044

Not 15	es tothe Accounts Analysis ofnet assets between funds
		Unrestricted	Restricted
				Total
		funds	funds
			E	E
	Fixed assets	646	5,548	6,194
	Net current assets	42,850		42,850
		43,496	5,548	49,044
16	Reconciliation ofnet debt

16	Reconciliation ofnet debt
				At 31
		At 1April		March
		2020	Cash flows	2021
		E	E	E
	Cash and cash equivalents	71,099	(41,539)	29,560
		71,099	(41,539)	29,560
	Net debt	71,099	(41,539)	29,560
17	Commitments

Annual co	mmitments under non-cancel)able	operating leases are	as follows:
		2021	2021	2020	2020
		Land and		Land and
			Other		Other
		buildings		buildings
		E		E
Operating	leases with expiry date:
Pension commitments
			2021		2020
			E		E
The pension cost charge to the company
amounted	to:		751

			Unrestricted	Restricted
			funds	funds	Total funds	Totalfunds
			2021	2021	2021	2020
			f	f	f	f
income and endowments		from:
Charitable activities
Garfield Weston						20,000
Woodland Trust				10,000	10,000	39,960
Finnis Scott Foundation						S,000
Dartmoor National Park						250
Postcode Local Trust				20,000	20,000
The Norman Family	NFCT Grant			1,000	1,000
O'Oyle Carte Charitable		Trust		3,000	3,000
South Hams DC			5,000		5,000
DNPA Grant			250		250
			5,250	34,000	39,250	65,210
Other
Other			6,903		6,903	12
Membership Fees Ik	Gift Aid		3,562		3,562	7,130
Tree Dedication			2,845		2,845	7,602
Donations			18,272		18,272	15,917
Carbon Offset			2,026		2,026	8,874
Interest			98		98	47
Planting a Woodland			22,539		22,539	20,301
Professional Fees			2,050		2,050
			58,295		58,295	59,883
Total income and endowments			63,545	34,000	97,545	125,093
Expenditure on:
Charitable activities
Consumable Materials				5,742	5,742	22,716
Tools and Equipment			22,841	4,258	27,099
Hire of Equipment			28		28
Subcontractors			8,526		8,526
			31,395	10,000	41,395	22,716
Total ofexpenditure activities	on	charitable	31,395	10,000	41,395	22,716
Employee casts
Salaries/wages			42,008		42,008	39,785
Employer's NIC			3,737		3,737
Pension costs			751		751
Staff recruitment			562		562
Temporary staff			22,787		22,787
			69,845		69,845	39,785
Motor and travel casts

Moor Trees	Moor Trees	Moor Trees
Detailed Statement of Finandal			Activities
Vehicles - General costs				4,395		4,395	4,409
Travel and telephone				620		620	2,187
				5,015		5,015	6,596
Premises costs
Rent				1,746		1,746	1,727
Premises repairs and maintenance				255		255	337
				2,001		2,001	2,064
General administrative	costs,
including depreciation	and
amortisation
Depreciation of Nursery equipment				87		87	116
Depreciation ofMotor vehicle				167		167	251
Depreciation ofOffice	equipment			17		17	23
Bank charges				131		131	279
General insurances				1,074		1,074	1,804
Advertising and Promotion				2,766		2,766	45
Donations Made				291		291
Software, iTsupport and costs		related		2,210		2,210	1,862
Printing, Postage and	Stationery			1,276		1,276	1,532
Memberships and Subscriptions Fees				195		195	26
Consumables and Refreshments				167		167	1,018
				8,381		8,381	6,956
Legal and professional	costs
Accountancy and bookkeeping				850		850	776
Consultancy fees				558		558
Other legal and professional costs				749		749
				2,157		2,157	776
Total ofexpenditure of	other costs			87,399		87,399	56,177
Total expenditure				118,794	10,000	128,794	78,893
Net gains on investments
Net (expenditure)/income				(55,249)	24,000	(31,249)	46,200
Net (expenditure)/income other gains/(losses)		before		(55,249)	24,000	(31,249)	46,200
Other Gains
Net movement in funds				(55,249)	24,000	(31,249)	46,200
Reconciliation offunds:
Total funds brought forward				34,746	45,547	80,293	34,093