## **Annual Report and Accounts**
## **2022-23**
Deepblue Accountants Ltd Unit 112 91 Mayflower Street Plymouth Devon PL1 1SB
**Moor Trees Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 9|
|Independent Examiner's Report|10|
|Statement of Financial Activities|11|
|Summary Income and Expenditure Account|12|
|Balance Sheet|13|
|Notes to the Accounts|14 to 23|
|Detailed Statement of Financial Activities|24 to 26|
Page 1
**Moor Trees Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2023.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. 03716434**
## **Charity No. 1081142**
## **Registered Office**
The Old School Centre Totnes Road South Brent Devon TQ10 9BP
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
J.R. Allen J. Broom (Resigned 25 September 2022) J. Cotter (Resigned 25 September 2022) P.N. Donahue (Resigned 25 September 2022) T. Ferry J. Isaac R. Morley (Resigned 13 February 2023) T. Murphy A.J.M. Owen (Resigned 1 March 2023) G.P. Sharp N. Wisbey (Resigned 25 September 2022)
## **Company Secretary**
J.R. Allen
## **Accountants**
Deepblue Accountants Ltd Unit 112 91 Mayflower Street Plymouth Devon PL1 1SB
Page 2
## **Annual Report and Accounts 2022-23**
TRUSTEES’ REPORT (INCLUDING DIRECTOR’S REPORT) For the year ended 31 MARCH 2023
The trustees present their annual report and financial statements for the year ended 31 March 2023.
## **Objectives and activities**
The objects of the Charity are to promote the following purposes:
- The preservation and conservation for the public benefit of the environment, and in particular Dartmoor’s wild natural forests;
- The advancement of education amongst the public concerning natural history, conservation and the environment, and in particular the role of the woodland restoration in the stabilisation and regeneration of ecosystems.
The trustees are satisfied that the charity’s activities as performed in 2022-23 have been for the public benefit.
## **Activities, achievements and performance**
## Tree nurseries
Our tree nurseries have continued to prosper following the investments made in part with funding from the Green Recovery Challenge Fund. This has ensured that in 2022-23 we have been able to grow a record number of trees across our two sites in Dartington and Broadley. The infrastructure including the introduction of an irrigation system at Dartington fed from rainwater collected from our new outbuilding also helped make a difference through the exceptionally hot temperatures over Summer 2022.
Activity associated with this Close the Gap funding (Green Recovery Challenge Fund) concluded in summer 2022. Through the partnership we supported more than 400 communities with the Copse in a Box scheme, promoting the establishment of more community tree nurseries. More than 800 copies of _The Tree Grower’s Guide_ co-authored by our director Adam Owen were also distributed.
_Dartington tree nursery and some of our volunteers_
Page 3
Our staff have continued to offer their knowledge and expertise to other communities keen to set up tree nurseries in the South West and further afield and regularly welcome visitors to see our site at Dartington.
Our local provenance stock makes our tree nurseries unique in the South West we gather, grow and plant trees from Dartmoor reflecting the best species mix for native broadleaved woodland and the unique temperate forests we are fortunate enough to have fragments of remaining locally. Last year we collected a wide variety of seeds, nuts and berries that were then processed, stratified and sown in our tree nurseries including 20,000 acorns.
Through our programme of woodland creation and restoration we are proactively contributing to a growth in tree planting in our area. Moor Trees was successfully audited for the Woodland Trust UK and Ireland Sourced and Grown Assurance Scheme (UKISG) for tree seed and tree nursery stock. The charity is also a cluster lead for the Plant Healthy Certification Scheme as part of the government funded Trees Outside Woodland programme.
## Tree planting
Moor Trees partners with a range of organisations such as the Woodland Trust and Plymouth and South Devon Community Forest to help groups and individuals access funding to support woodland creation in our region. Over the winter of 2022-23, with the help of a diverse cohort of volunteers, we planted more than 18,900 trees covering over 9.3 hectares of land and extending across 1.7km of hedgerow. Our team of volunteers planted 40% more trees this year compared to the previous year. Of the eleven sites we planted, five were in the national park boundary. Nine of the sites were fields which had been historically grazed, and some of these will continue to be used for grazing as the trees are fenced in field corners or small thickets. Of these sites one was funded by the England Woodland Grant Offer and two were funded by the Plymouth and South Devon Community Forest.
_Planting team at Higher Norris Farm_
The scheme at Higher Norris Farm received a tree planting grant from PSDCF. Over two Sundays in March, a team of Moor Trees staff and volunteers successfully planted 650 trees. Speaking about the tree planting, Richard Howell, the landowner stated _‘Without the efforts of Moor Trees and the money from the Community Forest none of this would have been possible. Instead, we now have the pleasure of being able to witness some Devon native saplings – alder, oak, birch, hawthorn, hornbeam and more taking root on our land and hopefully thriving well into the future. Eventually, and if all goes to plan, our trees will be but a very small part of the 11th Community Forest in the_
Page 4
_country, which will cover no less than 1,900 hectares of land and stretch from Plymouth city centre to the edge of Dartmoor.’_
We also helped with the creation of a new community woodland on land at Linhay Hill Quarry near Ashburton donated to the Devon Federation of Women’s Institutes by E & JW Glendinning Ltd. A total of 14 different types of native woodland broadleaf tree were planted in a former quarry site, including common alder, sessile oak, field maple, hazel, alder buckthorn, crab apple, wild cherry, blackthorn, goat willow, and rowan were. Over the coming years this will create a rich, biodiverse habitat for birds, mammals, and insects.
Moor Trees also worked closely with Parklife South Devon CIC and provided them with 6,000 trees through our Trees for Woods scheme funded by the Woodland Trust which we also helped to plant. In addition, we also planted at a Devon County Farm near Ipplepen and a future community forest at Wembury, supporting the National Trust with a large-scale planting project.
On every site we plant we return the following two summers to check on the trees. On larger sites we re-visit every five years to conduct ecological surveys. Each year our team, supported by our volunteers, carries out a series of site and monitoring visits. We check on the growth of new trees planted the previous winter. With now over 150 sites across Dartmoor and the wider area we continue to collect data on flora and fauna to understand how treescapes can enhance biodiversity while also measuring the impact on soil compaction, carbon storage and sequestration. In 2022-23 we visited over 20 sites planted by Moor Trees. The woodlands we have created are now rich in biodiversity. Most notably, we discovered the Southern Marsh Orchid growing on the edge of a 10year-old woodland, which had not been spotted in the area before. Other species included varieties of butterflies, moths, beetles, birds, mosses, and countless other plants.
## Volunteering with Moor Trees
Volunteering at Moor Trees is an opportunity to learn new skills, understand more about forest heritage while helping to improve the environment, support the local community, enhance biodiversity and at the same time improve individuals’ mental health and wellbeing. Through our regular, weekly volunteering days the charity benefited from more than 4,500 hours, equivalent to more than 2.5 full-time members of staff.
_Seed Gathering, autumn 2023_
Page 5
Activities range from collecting seeds from local woodlands and helping to germinate them in our nurseries, through to nurturing and tending more than 40,000 saplings in our nurseries before planting on sites across Dartmoor and our local area.
‘ _When first researching volunteering roles, Moor Trees stood out to me because I felt a pull towards conservation work and planting trees native to Devon was a worthwhile endeavour. What I learned from my two years at Moor Trees, set me on a path to becoming a Countryside Ranger….It was the initial spark that lit my imagination to do more._ **Elaura, Volunteer**
_‘It was an amazing day! Distributors from all over the UK and members of our leadership team from across the world, joined together to work as one AquaSource family. We were honoured to plant a small woodland in a truly beautiful spot, and we can’t wait to revisit and watch the area develop and grow.’_ **Amanda Sly, AquaSource UK and EU Country Manager**
## Communications and outreach
The charity continues to promote its activities through a twice-yearly membership newsletter and regular e-newsletters. Our social media channels provide an opportunity to promote our regular volunteering days as well as educate the wider community about our seasonal tasks of seed gathering, tree growing and planting.
At our nurseries and field days we also invite students from the University of Plymouth and other institutions to engage in our work.
## Advocacy and PR
Our events programme included both our Annual General Meeting in September along with a special event where selected farmers, landowners, conservation groups and ecologists, including Natural England were invited to visit an example of valley woodland regeneration on a Dartmoor farm: Yadsworthy near Cornwood. Opportunities to see these special habitats within a wider valley context help to spark debate and form ideas for a potential future exploring both the barriers and opportunities for similar nature recovery elsewhere on Dartmoor.
As a lead member of the Community Tree Nursery Collaborative, a body representing community tree nurseries around the UK, we have continued to deliver workshops and webinars every few months, sharing knowledge and ideas.
## Fundraising
Our range of corporate supporters continues to grow with 25 businesses supporting and engaging with us in a range of ways though partnerships and volunteering days.
Our corporate partners in 2022-23 were: AquaSource, Bandvulc Tyres, Chagstock Festival 2022, Christopher’s Estate Agents, Doyle and Whitley, Glass Partitioning, Goulden & Sons, Konker LTD, LHC Design, Meritex International, Sam Evans Ltd, Sanghaseva, R&A SHAW, South Hams Motor Club, Treewise Ltd, VESP Architects, Wildings Studio and WM Guitars Ltd.
The charity continues to offer tree dedications and also successfully ran a crowdfunding campaign with Aviva Community Fund this year.
## Our people
The charity currently has a small, dedicated team of five staff. Salaries are reviewed annually by trustees as part of budget considerations and approval. All new roles recruited have their salary agreed by the trustees following input from an HR advisor.
## Trustee selection
Page 6
Trustees are selected following receipt of an application and successful interview. Trustees are elected by secret ballot at a General Meeting by the members. Trustees need to obtain at least 50% of the vote. Trustees serve until the next Annual General Meeting following their election. Retiring members are eligible for re-election.
## - Looking ahead to 2023 24 and beyond
This year trustees concluded our work to refresh our vision to 2050. Work has started to carry out a review of the charity’s key performance areas including our tree nurseries, volunteer management and our policy for future woodland creation. This highlighted the following priority areas to build a more sustainable charity, supporting continued growth to support our ambitious vision, these included:
1. Expand our tree planting activities
2. Maintain and run our two efficient and productive tree nurseries achieving year on year growth in volume of trees to plant and sell
3. Continue to build and expand our relationships with local NGOs, local government, landowners, community organisations and specialist interest groups
4. Grow our volunteer engagement through improved recruitment, training and support
5. Carry out regular monitoring of biodiversity and tree establishment at previously planted sites to improve our data gathering and insights
6. Advocate for community tree nurseries and provide specialist and practical advice and guidance to an expanding network
7. Make a difference on natural regeneration and be a source of local knowledge and expertise
Page 7
TREASURER’S REPORT For the year ended 31 MARCH 2023
This year the charity’s income and expenditure returned to levels similar to activity prior to the previous year (2021-22) when significant funding was secured to improve our tree nurseries and publish tools and guidance to educate other community organisations to set up and run community tree nurseries.
Our recent investments at the tree nurseries were further enhanced this period by capital funding from the government’s Tree Production Capital Grant administered by the Forestry Commission. This has led to a continued growth in the number of trees we are growing.
## Income
This year the charity generated £297,111 in income of which £150,998 was through restricted funds. Unrestricted funds amounted to £146,113. Investing in a dedicated fundraiser helped the charity to further diversify its income working with a variety of existing and new funders including an increase in corporate supporters.
The charity continued to receive annual support from the Woodland Trust to assist with our Trees for Woods scheme. In addition, unrestricted grants were awarded from the Neighbourly Foundation, National Lottery Community Fund, The Big Give and CLA Charitable Trust. Funding from Steel Charitable Trust and The D’Oyly Carte Trust will be used in 2023-24 to enhance our productivity at our tree nurseries and provide training to volunteers assisting with our annual seed gathering activity respectively.
We brought forward £65,136 into the 2022-23 financial year.
## Expenditure
The charity’s expenditure was £275,638.
## Fund balances
As at the year-end, Moor Trees has total funds available of £86,609 of which £49,042 is unrestricted designated funds.
## Reserves
The trustees have reviewed the charity’s reserves levels as these were held at zero in 2022-23. A commitment has been made to increase our reserve levels in 2023-24 and have a reserves strategy that provides a suitable level of reserves to provide financial stability for the charity in order to develop its principal activities.
## Risk mitigation and management
The trustees meet regularly and review risks throughout the operating year. The charity’s principal risks include its financial sustainability and resilience, pest management and biosecurity at the tree nurseries, extreme weather events, volunteer recruitment and retention, safeguarding, health and safety especially at our tree nurseries and tree planting operations.
Page 8
Moor Trees
Trustees Annual Report
The Trustees are responsible for keeping proper accounting CordS that disclose with reasonable atcuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Companies Act 2Crt)6. The Trustees are also responsible for safeguarding the assets of the
charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularlties.
The above report has been prepared in accordance with the provisions applicable to companie5 subject to
the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the
Charities SORP IFRS 1021.
Signed on behalf of the board
ac
Trustee
24 September 2023
PaRe 9
**Moor Trees Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Moor Trees**
I report to the charity trustees on my examination of the financial statements of Moor Trees for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the charity are 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 financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants.
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the financial statements have not been prepared in accordance with the Charities SORP (FRS 102).
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 the financial statements to be reached.
Sarah Glenister Association of Chartered Certified Accountants Deepblue Accountants Ltd Unit 112 91 Mayflower Street Plymouth Devon PL1 1SB 24 September 2023
Page 10
**Moor Trees Statement of Financial Activities**
## **for the year ended 31 March 2023**
|**Notes**
**Income and endowments**
**from:**
Charitable activities
4
Other
5
**Total**
**Expenditure on:**
Charitable activities
6
Other
7
**Total**
Net gains on investments
**Net income**
8
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2023**
**£**
34,465
111,648|**Restricted**
**funds**
**2023**
**£**
150,998
-|**Total funds**
**2023**
**£**
185,463
111,648|**Total funds**
**2022**
**£**
530,298
81,138|
|---|---|---|---|---|
||146,113
19,562
186,429|150,998
69,647
-|297,111
89,209
186,429|611,436
214,352
380,992|
||205,991
-|69,647
-|275,638
-|595,344
-|
||(59,878)
-|81,351
-|21,473
-|16,092
-|
||(59,878)|81,351|21,473|16,092|
||(59,878)
(42,272)|81,351
107,408|21,473
65,136|16,092
49,044|
||(102,150)|188,759|86,609|65,136|
Page 11
**Moor Trees Summary Income and Expenditure Account for the year ended 31 March 2023**
|Income
**Gross income for the year**
Expenditure
Depreciation and charges for
impairment of fixed assets
**Total expenditure for the year**
Net income before tax for the year
**Net income for the year**|**2023**
**£**
297,111
297,111
268,183
7,455
275,638
21,473
21,473|**2022**
**£**
611,436|
|---|---|---|
|||611,436|
|||593,698
1,646|
|||595,344|
|||16,092|
|||16,092|
Page 12
Moor Trees
Balance Sheet
at 31 March 2023
Company No.
03716434
2022
Notes
2023
Fixed assets
Tangible assets
io
26,290
26.290
4,830
4,830
Current assets
Stocks
Debtor5
Cash at bank and in hand
li
5.688
26,102
68.298
100,088
139.7681
60,320
86,610
86,610
5,975
1.069
115,621
122,665
162,359}
60,306
12
Creditors: Amount falling due within one year
Net current assets
13
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
65.136
65,136
86,610
65,136
The funds of the charity
Restricted funds
Restricted income funds
14
188.759
188,759
107,408
107,408
Unrestrlcted funds
General funds
Designated funds
14
1151.1911
49,042
156,8491
14,578
142,272)
1102,1491
Reserve5
14
Total funds
86.610
65.136
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies
Act 2006 relating to small companies.
For the year ended 31 March 2023 the company was entitled to exemption under section 477 of the
Companies Art 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the
Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act
2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 24 September 2023
And signed on its behalf by-
J. Isaac
Trustee
24 September 2023
PaRe 13
**Moor Trees Notes to the Accounts**
## **for the year ended 31 March 2023**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the 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 at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an 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 of grants, 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 SoFA at 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 at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 14
**Moor Trees Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
|useful life:||
|---|---|
|Nursery/ Planting equipment|20-25% reducing balance|
|Motor vehicle|33% reducing balance|
|Office equipment|25% reducing balance|
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Page 15
**Moor Trees Notes to the Accounts**
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital. Each member gives a guarantee to contribute a sum not exceeding £1.00, to the company should it be wound up. As at 31 March 2023 therefore were 7 members.
Page 16
**Moor Trees**
**Notes to the Accounts**
3 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Charitable activities
Other
**Total**
**Expenditure on:**
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2022**
**£**
49,326
81,138
130,464
43,980
108,253
152,233
(21,769)
(21,769)
(21,769)
(20,503)
(42,272)|**Restricted**
**funds**
**2022**
**£**
480,972
-
480,972
170,372
272,739
443,111
37,861
37,861
37,861
69,547
107,408|**Total funds**
**2022**
**£**
530,298
81,138|
|---|---|---|---|
||||611,436
214,352
380,992|
||||595,344|
||||16,092|
||||16,092|
||||16,092
49,044|
||||65,136|
Page 17
**Moor Trees**
## **Notes to the Accounts**
## 4 **Income from charitable activities**
|4
**Income from charitable activities**|||||
|---|---|---|---|---|
|Woodland Trust
GRCF Grant
Devon Community Grant
Leslie Smith Foundation
Grant
Groundwork UK
Devon Environment
Foundation
The Neighbourly Foundation
Community Fund - National
The Big Give Grant
CLA Charitable Trust
Evolving Forests Ltd
Forestry Commission - Tree
Production Capital Grant
5
**Other income**
Other
Membership Fees & Gift Aid
Tree Dedication
Donations
Carbon Mitigation
Interest
Planting a Woodland
Professional Fees|**Unrestricted**
**£**
-
-
-
-
1,500
-
800
10,000
5,165
3,000
4,000
10,000
34,465|**Restricted**
**£**
62,957
68,041
-
-
-
20,000
-
-
-
-
-
-
150,998
**Unrestricted**
**£**
1,527
19,385
3,050
40,085
20,886
-
24,525
2,190
111,648|**Total**
**2023**
**£**
62,957
68,041
-
-
1,500
20,000
800
10,000
5,165
3,000
4,000
10,000
185,463
**Total**
**2023**
**£**
1,527
19,385
3,050
40,085
20,886
-
24,525
2,190
111,648|**Total**
**2022**
**£**
53,404
468,894
2,000
6,000
-
-
-
-
-
-
-
-|
|||||530,298|
|||||**Total**
**2022**
**£**
193
8,968
5,071
50,152
4,545
7
12,104
100|
|||||81,140|
Page 18
**Moor Trees Notes to the Accounts**
6 **Expenditure on charitable activities**
|||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
|||||**2023**|**2022**|
|||**£**|**£**|**£**|**£**|
||_Expenditure on charitable_|||||
||_activities_|||||
||Consumable materials|20,351|30,959|51,310|89,095|
||Tools and Equipment|18,857|5,802|24,659|29,321|
||Hire of Equipment|-|-|-|95|
||Subcontractors|(19,646)|32,886|13,240|95,841|
|||19,562|69,647|89,209|214,352|
|7|**Other expenditure**|||||
||||**Unrestricted**|**Total**|**Total**|
|||||**2023**|**2022**|
||||**£**|**£**|**£**|
||Employee costs||134,963|134,963|336,430|
||Motor and travel costs||10,585|10,585|10,599|
||Premises costs||3,090|3,090|1,721|
||Amortisation, depreciation,|||||
||impairment, profit/loss on||7,455|7,455|1,646|
||disposal of fixed assets|||||
||General administrative costs||24,633|24,633|20,324|
||Legal and professional costs||5,703|5,703|10,272|
||||186,429|186,429|380,992|
|8|**Net income before transfers**|||||
||||**2023**||**2022**|
||This is stated after charging:||**£**||**£**|
||Depreciation of owned fixed assets||7,455||1,646|
|9|**Staff costs**|||||
||||**2023**||**2022**|
||Salaries and wages||119,314||295,280|
||Social security costs||6,012||19,637|
||Pension costs||2,207||3,681|
||||127,533||318,598|
||No employee received emoluments in excess of £60,000.|||||
||The average monthly number|of full time equivalent employees during the year||was as follows:||
||||**2023**||**2022**|
||||**Number**||**Number**|
||Permanent employees||4||4|
||||4||4|
Page 19
**Moor Trees Notes to the Accounts**
## 10 **Tangible fixed assets**
|**Cost or revaluation**
At 1 April 2022
Additions
At 31 March 2023
**Depreciation and**
**impairment**
At 1 April 2022
Depreciation charge for the
year
At 31 March 2023
**Net book values**
At 31 March 2023
At 31 March 2022
11 **Stocks**
Finished goods
**Carrying value analysed by activities**
Trees, stakes etc
12 **Debtors**
Trade debtors
Other debtors
Prepayments and accrued income
13 **Creditors:**
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Accruals
Deferred income|**Nursery/**
**Planting**
**equipment**
**£**
14,372
26,160
40,532
9,903
6,657
16,560
23,972
4,469|**Motor**
**vehicle**
**£**
18,968
-
18,968
18,746
74
18,820
148
222
**2023**
**£**
5,688
5,688
**2023**
**£**
5,688
5,688
**2023**
**£**
15,813
49
10,240
26,102
**2023**
**£**
8,304
4,258
1,337
764
25,105
39,768|**Office**
**equipment**
**£**
3,807
2,755
6,562
3,668
724
4,392
2,170
139|**Total**
**£**
37,147
28,915|
|---|---|---|---|---|
|||||66,062|
|||||32,317
7,455|
|||||39,772|
|||||26,290|
|||||4,830|
|||||**2022**
**£**
5,975|
|||||5,975|
|||||**2022**
**£**
5,975|
|||||5,975|
|||||**2022**
**£**
854
49
166|
|||||1,069|
|||||**2022**
**£**
4,869
4,047
2,179
51,264
-|
|||||62,359|
Page 20
**Moor Trees Notes to the Accounts**
## 14 **Movement in funds**
|**Restricted funds:**
**Restricted income funds:**
Woodland Trust
Finnis Scott Foundation
The D'Oyle Carte Trust
The Norman Family Trust
Postcode Local Trust
Garfield Weston Foundation
Devon Community
Foundation
GRCF
Devon Environment
Foundation
_Total_
**Unrestricted funds:**
**General funds**
**Designated funds:**
Legacy
Leslie Smith Foundation
Mr & Mrs Darlington Trust
Groundwork UK
The Neighbourly Foundation
Community Fund - National
The Big Give Grant
CLA Charitable Trust
Evolving Forests Ltd
Forestry Commission - Tree
Production Capital Grant
_Total_
**Total funds**|**At 1 April**
**2022**
50,038
5,000
3,000
1,000
20,000
587
2,000
25,783
-
107,408
(56,849)
10,595
5,000
(1,018)
-
-
-
-
-
-
-
14,578
65,136|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
62,957
-
-
-
-
-
-
68,041
20,000
150,998
111,649
-
-
-
1,500
800
10,000
5,165
3,000
4,000
10,000
34,465
297,112|**Resources**
**expended**
**£**
-
-
-
-
-
-
-
(69,647)
-
(69,647)
(205,991)
-
-
-
-
-
-
-
-
-
-
-
(275,638)|**At 31**
**March**
**2023**
**£**
112,995
5,000
3,000
1,000
20,000
587
2,000
24,177
20,000|
|---|---|---|---|---|
|||||188,759|
|||||(151,191)
10,595
5,000
(1,018)
1,500
800
10,000
5,165
3,000
4,000
10,000|
|||||49,042|
||||||
|||||86,610|
Purposes and restrictions in relation to the funds: Restricted funds: Woodland Trust Finnis Scott Foundation The D'Oyle Carte Trust
Page 21
**Moor Trees Notes to the Accounts**
The Norman Family Trust Postcode Local Trust Garfield Weston Foundation Devon Community Foundation GRCF Devon Environment Foundation Designated funds: Legacy Leslie Smith Foundation Mr & Mrs Darlington Trust Groundwork UK The Neighbourly Foundation Community Fund - National The Big Give Grant CLA Charitable Trust Evolving Forests Ltd Forestry Commission - Tree Production Capital Grant
## 15 **Analysis of net assets between funds**
|Fixed assets
Net current assets
16 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**Unrestricted**
**funds**
**£**
23,170
60,320
83,490
**At 1 April**
**2022**
**£**|**Restricted**
**funds**
**£**
3,120
-
3,120
**Cash flows**
**£**|**Total**
**£**
26,290
60,320|
|---|---|---|---|
||||86,610|
||||**At 31**
**March**
**2023**
**£**|
||115,621|(47,323)|68,298|
||115,621
115,621|(47,323)
(47,323)|68,298|
||||68,298|
## 17 **Related party disclosures** _**Controlling party**_
There is no controlling party.
Page 22
**Moor Trees Detailed Statement of Financial Activities**
## **for the year ended 31 March 2023**
|**Charitable activities**
Woodland Trust
GRCF Grant
Devon Community Grant
Leslie Smith Foundation Grant
Groundwork UK
Devon Environment Foundation
The Neighbourly Foundation
Community Fund - National
The Big Give Grant
CLA Charitable Trust
Evolving Forests Ltd
Forestry Commission - Tree
Production Capital Grant
Other
Other
Membership Fees & Gift Aid
Tree Dedication
Donations
Carbon Mitigation
Interest
Planting a Woodland
Professional Fees
**Total income and endowments**
**Expenditure on:**
Charitable activities
Consumable materials
Tools and Equipment
Hire of Equipment
Subcontractors
**Total of expenditure on charitable**
**activities**
Employee costs
Salaries/wages
Employer's NIC
Pension costs|**Unrestricted**
**funds**
**2023**
**£**
-
-
-
-
1,500
-
800
10,000
5,165
3,000
4,000
10,000
34,465
1,527
19,385
3,050
40,085
20,886
-
24,525
2,190
111,648
146,113
20,351
18,857
-
(19,646)
19,562
19,562
119,314
6,012
2,207|**Restricted**
**funds**
**2023**
**£**
62,957
68,041
-
-
-
20,000
-
-
-
-
-
-
150,998
-
-
-
-
-
-
-
-
-
150,998
30,959
5,802
-
32,886
69,647
69,647
-
-
-|**Total funds**
**2023**
**£**
62,957
68,041
-
-
1,500
20,000
800
10,000
5,165
3,000
4,000
10,000
185,463
1,527
19,385
3,050
40,085
20,886
-
24,525
2,190
111,648
297,111
51,310
24,659
-
13,240
89,209
89,209
119,314
6,012
2,207|**Total funds**
**2022**
**£**
53,404
468,894
2,000
6,000
-
-
-
-
-
-
-
-|
|---|---|---|---|---|
|||||530,298|
|||||193
8,968
5,071
50,152
4,545
7
12,104
100|
|||||81,138|
|||||611,436
89,095
29,321
95
95,841|
|||||214,352|
|||||214,352
295,280
19,637
3,681|
Page 23
## **Moor Trees**
## **Detailed Statement of Financial Activities**
|Staff recruitment
Staff training
Staff protective clothing
Temporary staff
Motor and travel costs
Vehicles - General costs
Vehicles - Fuel
Travel and telephone
Premises costs
Rent
Rates
General administrative costs,
including depreciation and
amortisation
Depreciation of Nursery/
Planting equipment
Depreciation of Motor vehicle
Depreciation of Office
equipment
Bank charges
General insurances
Advertising and promotion
Software, IT support and related
costs
Printing, postage and stationery
Memberships and subscriptions
fees
Consumables and refreshments
Legal and professional costs
Accountancy and bookkeeping
Consultancy fees
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**|2,779
305
344
4,002
134,963
2,066
2,809
5,710
10,585
3,169
(79)
3,090
6,657
74
724
323
1,854
8,259
4,161
8,313
41
1,682
32,088
2,801
-
2,902
5,703
186,429
205,991
-
(59,878)
(59,878)|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
69,647
-
81,351
81,351|2,779
305
344
4,002
134,963
2,066
2,809
5,710
10,585
3,169
(79)
3,090
6,657
74
724
323
1,854
8,259
4,161
8,313
41
1,682
32,088
2,801
-
2,902
5,703
186,429
275,638
-
21,473
21,473|304
10,283
3,921
3,324|
|---|---|---|---|---|
|||||336,430|
|||||1,833
4,187
4,579|
|||||10,599|
|||||1,585
136|
|||||1,721|
|||||1,489
111
46
258
1,606
12,900
3,104
1,356
1,100
-|
|||||21,970|
|||||2,494
640
7,138|
|||||10,272|
||||||
|||||380,992|
|||||595,344
-|
|||||16,092|
|||||16,092|
Page 24
**Moor Trees Detailed Statement of Financial Activities**
|**Moor Trees**
**Detailed Statement of Financial Activities**|||||
|---|---|---|---|---|
|Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|-
(59,878)
(42,272)
(102,150)|-
81,351
107,408
188,759|-
21,473
65,136
86,609|-|
|||||16,092|
|||||49,044|
|||||65,136|
Page 25