|||||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|
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##
|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|
##
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##
|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|