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##
##
##
##
##
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##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
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##
##
##
##
##
##
##
||||||2023|2022|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||funds|funds|funds|Funds|
|||Notes|||E|F|
|INCOME AND ENDOWMENTS|FROM:||||||
|Donations
and legacies|||18,436|113,253|131,689|26,643|
|Charitable
activities|||525|341,708|342,233|288,058|
|Other trading
activities|||200,258||200,258|200,626|
|Investments|||455||455|231|
|Other income|||14,755||14,755|10,021|
|Total income and endowments|||234,429|454,961|689,390|525,579|
|EXPENDITURE ON:|||||||
|Fundraising
activities||9|116,303||116,303|121,201|
|Charitable
activities||10|127,484|326,501|453,985|389,514|
|Total expenditure|||243,787|326,501|570,288|510,715|
|NET INCOME/(EXPENDITURE)|||(9,358)|128,460|119,102|14,864|
|TRANSFERS BETWEEN FUNDS||28|(410)|410|||
|OTHER GAINS AND LOSSES||28||||12,534|
|NET MOVEMENT
IN FUNDS|||||||
||||(9,768)|128,870|119,102|27,398|
|RECONCILIATION
OF FUNDS:|||||||
|Total funds brought
forward|||86,854|3,114,937|3,201,791|3,174,393|
|TOTAL FUNDS CARRIED FORWARD|||77,086|3,243,807|3,320,893|3,201,791|
##
|||||2023|2022|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||Notes|||E|E|
|FIXEDASSETS||||||
|Tangible assets|17|19,623|1,898,487|1,918,110|1,347,348|
|Heritage assets|18||710,375|710,375|407,004|
|Programme
related investments|19||9,375|9,375|9,375|
|||19,623|2,618,237|2,637,860|1,763,727|
|CURRENT ASSETS||||||
|Stocks||3,058||3,058|2,415|
|Debtors|20|23,203|903,962|927,165|1,637,250|
|Cash at bank||52,453|95,759|148,213|124,655|
|||78,714|999,721|1,078,435|1,764,320|
|CREDITORS||||||
|Amounts
falling due within one year|22|~21,251|~192,149|||
|NET CURRENT ASSETS||57,463|807,572|865,035|1,690,363|
|TOTAL ASSETS LESSCURRENT||||||
|LIABILITIES||77,086|3,425,809|3,502,895|3,454,090|
|CREDITORS||||||
|Amounts
falling due after more than one year 23|||(8,000)|(8,000)|(2,937)|
|ACCRUALS AND DEFERRED INCOME|25||174,002|||
|NET ASSETS||ZZ M6|MMI~ ~~~||~691|
|FUNDS|28|||||
|Unrestricted
funds||77,086||77,086|86,854|
|Restricted funds|||3,243,807|3,243,807|3,114,937|
|TOTAL FUNDS||77,086|3,243,807|3,320,893|3,201,791|
##
##
||||2023|2022|
|---|---|---|---|---|
|||Notes|E|E|
|Cash flows from operating|activities||||
|Cash generated
from operations
Interest paid|||1,020,538
~409|137,326
~927|
|Net cash provided
by operating
activities|||1,020,129|136,399|
|Cash flows from investing|activities||||
|Purchase
oftangible
fixed assets|||(998,119)|(305,703)|
|Proceeds from disposal of investment||||28,125|
|Interest received|||455|231|
|Net cash (used in)/provided|by investing|activities|(997,664)|~277,347)|
|Cash flows from financing|activities||||
|Loan drawn
Loan repayments|||10,000
~6,907|~15,449|
|Net cash (used in)/provided|by financing|activities|1,093|~15,449)|
|Change
in cash and cash|equivalents||||
|in the reporting
period|||23,558|(156,397)|
|Cash and cash equivalents|at the||||
|beginning
ofthe reporting|period|2|124,655|281,052|
|Cash and cash equivalents|at the end||||
|ofthe reporting
period||2|148,213|124,655|
##
|1.|RECONCILIATION
ACTIVITIES|OF NET (E|XPENDITUR|E)/INCOME|TO NET CAS|H FLOW FROM|OPERATING|
|---|---|---|---|---|---|---|---|
|||||||2023|2022|
|||||||E||
||Net (expenditure)/income
for the reporting|||period (as|per the|||
||Statement of Financial Activities)|||||119,102|27,398|
||Adjustments
for:|||||||
||Depreciation
charges|||||123,990|116,372|
||Interest received|||||(455)|(231)|
||Interest paid|||||409|927|
||Decrease/(increase)|in stock||||(643)|(769)|
||Decrease/(increase)|in debtors||||710,085|(2,069)|
||Increase/(decrease)
Increase/(decrease)|in creditors
in deferred|income|||143,410
~75,360|11,751
~16,053|
||Net cash provided|by operations||||1,020,538|137,326|
|2.|ANALYSIS OF CASH AND CASH EQUIVALENTS|||||||
|||||||2023|2022|
|||||||E||
||Cash at bank|||||148,213|124,655|
||Total cash and cash|equivalents||||148,213|124,655|
|3.|ANALYSIS OF CHANGES
IN NET DEBT|||||||
|||||At 31/3/22|Cash flows|Other Non-|At 31/3/23|
|||||||cash changes||
||Cash at bank and
in|hand||124,655|23,558||148,213|
||Loans falling due within one year
Loans falling due after one year||(8,000)
~2,937||3,970
~5,063||(4,030)
~6,000|
||Total|||113,718|22,465||136,183|
##
##
##
##
##
##
##
##
##
##
|Buildings —new constructions|Buildings —new constructions|-straight|line over 60years|
|---|---|---|---|
|Buildings —other (including|lakeworks)|- straight|line over 15years|
|Fixtures and fittings||-straight|line over 15years|
|Plant and machinery||- long life|—straight
line over 15years|
|Plant and machinery||—medium|life —straight
line over 5years|
|Plant and machinery||-short life|-33%per annum|
|Long leasehold||- over the|term ofthe lease|
##
##
##
##
##
##
##
##
##
##
|INCONIE F|ROM DONATION|S
AND LEGACIES||||
|---|---|---|---|---|---|
|||||2023|2022|
||||||F|
|Donations||||47,547|14,799|
|Grants||||47,066|1,000|
|Government|grants|||27,336|2,109|
|Subscriptions||||5,165|5,540|
|Gift Aid||||4,575|3,195|
|||||131,689|26,643|
|||Unrestricted|Restricted|2023||
||||F|||
|Donations||10,247|37,300|47,547||
|Grants||950|46,116|47,066||
|Government|grants||27,337|27,337||
|Subscriptions||5,164||5,164||
|Gift aid||2 075|2 500|4 575||
|||16436|113253|131689||
|||Unrestricted|Restricted|2022||
|||E|F|F||
|Donations||5,313|9,486|14,799||
|Grants||1,000||1,000||
|Government|grants|2,109||2,109||
|Subscriptions||5,540||5,540||
|Gift aid||1,749|1,446|3,195||
|||15,711|10,932|26,643||
##
##
|||||2023|2022|
|---|---|---|---|---|---|
||||||E|
|Grants||||342,233|288,058|
|||Unrestricted|Restricted|2023||
|||E||||
|Grants|||341,708|341,708||
|Miscellaneous|income|525||525||
|||Unrestricted|Restricted|2022||
|||E||||
|Grants|||287,978|287,978||
|Miscellaneous|income|80||80||
##
##
|5.|INCOME FROM OTHE|R TRADING ACTIVITIES|||
|---|---|---|---|---|
||||2023|2022|
||Book Sales||946|2,064|
||Coffee shop and car park||165,764|186,797|
||Export ofelectricity||2,549|1,731|
||Firewood sales||23,713|200|
||Calendar Sales 8 Sponsorship|||(42)|
||Sale ofother items||991|527|
||Fees —use ofTrust premises||1,783|6,313|
||Other fundraising
activities||3,315||
||Friends Fundraising
activities||1,196|3,036|
||||200,258|200,626|
|6.|INCOME FROM INVESTMENTS||||
||||2023|2022|
||||F||
||Deposit account interest||384|231|
||Leasehold
bond interest||71||
||||455|231|
|7.|OTHER INCOME||||
||||2023|2022|
||Feed in tariff||||
|8.|NET INCOME/EXPENDITURE||||
||Net income/(expenditure)|is stated after charging/(crediting):|||
||||2023|2022|
||Audit fees||7,208|5,945|
||||7,208|5,945|
##
##
|EXPENDITURE|ON|FUNDRAISING|FUNDRAISING|FUNDRAISING|ACTIVITIES|||
|---|---|---|---|---|---|---|---|
|||||||2023|2022|
|||||||F|F|
|Coffee shop and|Car Park running|||costs||104,339|94,372|
|Friends events/100||Club|prizes|||619|546|
|Fundraising/Commercial|||staff costs|||8,562|15,187|
|Other fundraising|events|||||446|980|
|Depreciation||||||213|66|
|Turbine
running|costs|||||2,124|10,050|
|||||||116,303|121,201|
|EXPENDITURE|ON|CHARITABLE|||ACTIVITIES|||
|||||||2023|2022|
|||||||F||
|NLHF Phase 2 project delivery||||||41,105|17,916|
|Other project expenditure||||||28,078|44,113|
|Depreciation||||||122,522|116,322|
|Gain/Loss
on disposal||||||151||
|Lease rent||||||41,250|41,250|
|Accountancy
and|payroll|||||8,709|7,597|
|Friends||||||493|748|
|Staff salaries||||||133,917|78,839|
|Other Unrestricted|Expenditure|||||17,708|19,435|
|Support costs —staff||||||48,078|48,645|
|Bank charges||||||915|461|
|Loan interest||||||409|927|
|Room and office|rental|||||113|470|
|Volunteers'
Expenses||||||668|1,240|
|Telephone,
postage and|||stationery|||6,805|7,155|
|Support costs —other||||||3,063|4,396|
|||||||453,985|389,514|
|Analysis
by fund||||||||
|Unrestricted
funds||||||127,484|109,174|
|Restricted
funds||||||326,501|280,340|
|||||||453,985|389,514|
##
##
||||||||||
|---|---|---|---|---|---|---|---|---|
|12.|INTEREST PAYABLE AND SIMILAR CHARGES||||||||
||||||||2023|2022|
||||||||F|F|
||Loan interest||||||409|927|
|13.|EXPENDITURE: SALARIES & NATIONAL|||||INSURANCE|||
||||||||2023|2022|
|||||||||E|
||Salaries||||||217,620|169,168|
||Social security||||||9,898|6,749|
||Workplace|pensions|||||3,183|2,593|
||||||||230,701|178,510|
||There are|no employees||with salaries greater than f60,000 per annum.|||||
||The average weekly number||||ofemployees|by function|||
||||||||2023|2022|
||||||||F|F|
||Charitable|activities staff|||||8|7|
||Staff employed||to generate||funds||6|5|
||||||||14|12|
##
##
##
##
##
|||Unrestricted|Restricted|Total|
|---|---|---|---|---|
|||funds|funds|funds|
|||E|E||
|INCOME AND ENDOWMENTS|FROM:||||
|Donations
and legacies||15,711|10,932|26,643|
|Charitable
activities||80|287,978|288,058|
|Other trading
activities||200,626||200,626|
|Investments||231||231|
|Other income||10,021||10,021|
|Total income and endowments||226,669|298,910|525,579|
|EXPENDITURE ON:|||||
|Fundraising
activities||121,021|180|121,201|
|Charitable
Activities||109,174|280,340|389,514|
|Total expenditure||230,195|280,520|510,715|
|NET INCOME/(EXPENDITURE)||(3,526)|18,390|14,864|
|TRANSFERS BETWEEN FUNDS||(6,172)|6,172||
|OTHER GAINS AND LOSSES||(2,674)|15,208|12,534|
|NET MOVEIIENT
IN FUNDS||(12,372)|39,770|27,398|
|RECONCILIATION
OF FUNDS||99,226|3,075,167|3,174,393|
|Total funds brought
forward|||||
|TOTAL FUNDS CARRIED FORWARD||86,854|3,114,937|3,201,791|
##
##
##
|TANGIBLE FIXEDAS|SETS|||||||
|---|---|---|---|---|---|---|---|
||Assets under|Freehold|Long||Short|Plant and||
||construction|Assets|leasehold||leasehold|Machinery|Total|
|||F||F|F|F|F|
|COST||||||||
|Brought forward|262,773|2,810|1,360,962|||465,556|2,092,102|
|Additions|656,371||8,655|||11,152|676,178|
|Transfers
Disposals
At 31 March 2023|919,147|2,810|1,369,617||-~1,102
-
475,605||1,102
2,767,181|
|DEPRECIATION||||||||
|Brought forward|||536,456|||208,299|744,755|
|Charge for the year|||85,765|||19,653|105,418|
|Eliminated
on disposal||||||1,102|1,102|
|At 31 March 2023|||622,221|||226,850|849,071|
|NET BOOK VALUE||||||||
|At 31 March 2023|919,147|2,810|747,395|||248,758|1,918,110|
|At 31 March 2022|262,773|2,810|824,506|||257,257|1,347,348|
|HERITAGE ASSETS||||||||
|||Buildings|under||Buildings||Total|
|||Construction||||||
|COST||||||||
|Brought forward|||73,986||452,324
526,310|||
|Additions||321,943||||321,943||
|At 31 March 2023||395,929|||452,324
848,253|||
|DEPRECIATION||||||||
|Brought forward|||||119,306
119,306|||
|Charge for the year|||||18,572
18,572|||
|At 31 March 2022|||||137,877
137,877|||
|NET BOOK VALUE||||||||
|At 31 March 2023||395,929|||314,447
710,375|||
|At 31 March 2022|||73,986||333,018
407,004|||
##
##
|HERITAGE ASSE|TS - continued|||||
|---|---|---|---|---|---|
|Five-year summary|of heritage asset transactions:|||||
||2023|2022|2021|2020|2019|
||F|F|F|E||
|Cost ofacquisitions|321,943|27,329|16,844|29,813||
##
##
##
|DEBTORS:|AMOUNTS|FALLING DUE WITHIN ONE YEAR|||
|---|---|---|---|---|
||||2023|2022|
||||F|E|
|Grants|||788,120|1,443,731|
|Prepayments|8 accrued|income|20,703|35,508|
|VAT|||49,417||
|Other debtors|||37,066|4,029|
||||895,306|1,483,268|
|DEBTORS:AMOUNTS||FALLING DUE AFTER ONE YEAR|||
||||2023|2022|
|Grants|||7,230|121,201|
|Prepayments|8 accrued income||24,629|32,781|
||||31,859|153,982|
||||927,165|1,637,250|
|CREDITORS:|AMOUNTS|FALLING DUE WITHIN ONE YEAR|||
||||2023|2022|
||||E||
|Trade creditors|||141,290|18,180|
|Accruals|||67,296|20,769|
|Other creditors|||784|22,728|
|Taxation and|social security|||4,280|
|Loans|||4,030|8,000|
||||213,400|73,957|
##
##
##
|23.|CREDITORS: AMOUNTS|CREDITORS: AMOUNTS|CREDITORS: AMOUNTS|CREDITORS: AMOUNTS|CREDITORS: AMOUNTS|FALLING DUE AFTER MORE THAN ONE YEAR|||
|---|---|---|---|---|---|---|---|---|
||||||||2023|2022|
||||||||E||
||Loans||||||8,000|2,937|
|24.|LOANS||||||||
||An analysis ofthe maturity|||||of loans is given below:|||
||||||||2023|2022|
||Amounts|falling|due|within||one year on demand:|||
||Loans||||||4,030|8,000|
||Amounts|falling|due|after|more than one year but less than five years:||||
||Loans||||||8,000|2,937|
|25.|ACCRUALS AND DEFERRED INCOIIE||||||||
||||||||2023|2022|
||Deferred|grants|||||E
~Z|~62|
||Summary|ofdeferred||income movements:|||||
||||||||E||
||Deferred|income brought|||forward||249,362||
||Grants released||during the|||year|(75,360)||
||New grants deferred|||during||the year|||
||||||||174,002||
##
##
##
|27.
COMPARATIVES FOR THE BALANCE SHEET|27.
COMPARATIVES FOR THE BALANCE SHEET|27.
COMPARATIVES FOR THE BALANCE SHEET|27.
COMPARATIVES FOR THE BALANCE SHEET||||
|---|---|---|---|---|---|---|
||||||2022|2021|
||||Unrestricted|Restricted|Total|Total|
||||funds|funds|funds|funds|
|||Notes||E||E|
|FIXEDASSETS|||||||
|Tangible assets||17|22,448|1,324,900|1,347,348|1,166,774|
|Heritage assets||18||407,004|407,004|398,247|
|Programme
related|investments|19||9,375|9,375|37,500|
||||22,448|1,741,279|1,763,727|1,602,521|
|CURRENT ASSETS|||||||
|Stocks||17|2,415||2,415|1,646|
|Debtors||18|20,561|1,616,689|1,637,250|1,635,181|
|Cash at bank||19|90,029|34,626|124,655|281,052|
||||113,005|1,651,315|1,764,320|1,917,879|
|CREDITORS|||||||
|Amounts
falling due|within one year|22|(48,599)|(25,358)|(73,957)|(69,266)|
|NET CURRENT ASSETS|||64,406|1,625,957|1,690,363|1,848,613|
|TOTAL ASSETSLESSCURRENT
LIABILITIES|||86,854|3,367,236|3,454,090|3,451,134|
|CREDITORS|||||||
|Amounts
falling due|after more than one year 23|||(2,937)|(2,937)|(11,326)|
|ACCRUALS AND DEFERRED INCOME||||~249,362|~249,362|~265,415|
|NET ASSETS||25|86,854|3,114,937|3,201,791|3,174,393|
|FUNDS||28|||||
|Unrestricted
funds|||86,854||86,854|99,226|
|Restricted
funds||||3,114,937|3,114,937|3,075,167|
||||86,854|3,114,937|3,201,791|3,174,393|
##
##
|||||Net||
|---|---|---|---|---|---|
|||||movement
in||
||||At 01/04/22|funds|At 31/03/23|
|Unrestricted
funds||||F||
|General
fund|||74,457|(14,348)|60,109|
|Friends
Fair value reserve|||15,071
~2,674|4,580|19,651
~2,674|
||||86,854|(9,768)|77,086|
|Restricted funds||||||
|Parks for People Project (NLHF)|||1,292,816|(105,875)|1,186,940|
|NLHF 2 —fundraising|for delivery|phase|1,538,382|253,699|1,792,081|
|Woodland
Centre|||15,414|(5,101)|10,314|
|Rural Development|Fund||140,729|817|141,546|
|Orchard|||18,562|(64)|18,497|
|Third Sector Resilience
fund|||36,251|(36,251)||
|Brilliant Basics|||45,217|(2,349)|42,868|
|Other restricted
funds|||38,988|23,994|62,983|
|Fair value reserve|||~11,422)||~11,422)|
||||3,114,937|128,870|3,243,807|
|TOTAL FUNDS|||3,201,791|119,102|3,320,893|
|Net movement
in funds,
included||in the above are as follows:||||
||||Income|Expenditure|Transfers|
|Unrestricted
funds|||E|||
|General
fund|||228,740|242,678|(410)|
|Friends|||5,689|1,109||
||||234,429|243,787|(410)|
|Restricted funds||||||
|Parks for People Project (NLHF)||||105,875||
|NLHF 2 —fundraising|for delivery|phase|352,347|98,643||
|Woodland
Centre||||5,102||
|Training
Centre and|Nursery||14,000|13,183||
|Orchard||||64||
|Third Sector Resilience fund||||36,661|410|
|Brilliant Basics||||2,349||
|Other Restricted Reserves|||88,614|64,624||
|Fair Value Reserves||||||
||||454,961|326,501|410|
|TOTAL FUNDS|||689,390|570,288||
##
##
##
|Comparative
for movement|Comparative
for movement|in|funds||Net||
|---|---|---|---|---|---|---|
||||||movement
in||
|||||At 01/04/21|funds|At 31/03/22|
|Unrestricted
funds|||||||
|General
fund||||73,697|760|74,457|
|Friends
Fair value reserve||||25,529|(10,458)
~2,674)|15,071
~2,674)|
|||||99,226|(12,372)|86,854|
|Restricted funds|||||||
|Parks for People Project (NLHF)||||1,413,685|(120,869)|1,292,816|
|NLHF 2 —fundraising|for delivery||phase|1,561,278|(23,196)|1,538,082|
|Woodland
Centre||||20,516|(5,102)|15,414|
|Rural Development|Fund|||62,669|78,060|140,729|
|Orchard||||20,194|(1,632)|18,562|
|Third Sector Resilience fund|||||36,251|36,251|
|Brilliant Basics|||||45,217|45,217|
|Other restricted
funds||||23,455|15,833|39,288|
|Fair value reserve||||~26,630)|15,208|~11,422)|
|||||3,075,167|39,770|3,114,937|
|TOTAL FUNDS||||3,174,393|27,396|3,291,791|
##
##
|Comparative
net mo|ve|ment
in funds,
included
in t|he above are as follow|s:||
|---|---|---|---|---|---|
||||Income|Expenditure|Transfers|
|Unrestricted
funds|||E|||
|General
fund|||222,208|228,776|7,328|
|Friends|||4,461|1,419|(13,500)|
||||226,669|230,195|(6,172)|
|Parks for People Project (NLHF)||||120,689||
|NLHF 2 —fundraising|for delivery phase||49,143|84,299|11,960|
|Woodland
Centre||||5,102||
|Training
Centre and|Nursery||83,405|345|(5,000)|
|Orchard||||1,632||
|Third Sector Resilience||fund|41,251||(5,000)|
|Brilliant Basics|||35,709|2,428|11,937|
|Other restricted
funds|||89,403||(7,725)|
|Fair value reserves||||||
||||298,910|280,520|6,172|
|TOTAL FUNDS|||525,579|510,715||
##
##
##
##
##