The Chiltern Society (A company limited by guarantee) ANNUAL REPORT and FINANCIAL STATEMENTS Year ended 30 June 2024 Charity Commission England & Wales: Charity number: 1085163 Company number: 04138448
The Chiltern Society Contents of the Financial Statements For the Year ended 30 June 2024 Page Independent Examiner's Report Legal and administrative Information 2to3 Report of the Executive Council 4t09 Statement of Financial Activities io Balance Sheet li Statement of Cash Flow 12 Notes to the Financial Statements 13to17
The Chiltern Society Independent Examiner's Report to the Trustees of The Chiltern Society I report on the accounts of the charitable company for the year ended 30 June 2024 which are set out on pages 10 to 17. Responsibilities and basis of report As the charity trustees of the company land also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'}. Having satisfied myself that the accounts of the company 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 company's accounts as carried out under section 145 of the Charities Act 20111.the 2011 Act')- In carrying out my examination I have followed the Directions given by the Charity Commission undersection 145{51{b) of the 2011 Act. Independent examiner's statement Since the company'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 l am qualified to undertake the examination because l a member of the ICAEW, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material iespect: accounting records were not kept in respect of the company as required by section 386 of the 21x16 Act; or the accounts do not accord with those record5; 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 been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (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 accounts to be reached. 3 December 2024 S P Grant FCA CTA FABRP MIPA Azets Suites B & D Burnham Yard Beaconsfield Bucks HP9 2JH
The Chiltern Society Legal and administrative information For the year ended 30 June 2024 Status The Chiltern Society (the Charity) is a charitable company limited by guarantee, incorporated on 10 January 2001, and registered as a Charity on 22 February 2001. The company took over the activity and acquired the assets and liabilities of the un-incorporated Charity The Chiltern Society, (Reg. no: 247000) on l July 2001. Members of the charitable company each guarantee to contribute an amount not exceeding £1 to the asset5 of the charitable company in Ihe event of a winding up. The Chiltern Society was originally registered as a Charity in 1965. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. Under those Articles, the members of the Executive Council, ("the Council"} are the directors and trustees forthe purposes of company and Charity law. Trustees are elected for a period of three years. If a trustee so wishes, he/she can be re-elerted for a further term without any break in service. Executive Council Chair (until 26 October 2024 and Treasurer until 21 March 2024) Chair (from 26 October 2024) Vice Chair (until 11 January 2024) Vice Chair (from 21 October 2023) Treasurer (from 21 March 2024) Secretary Simon Kearey Peter Phippen David Harris Luke Jefferys Grahame Smith. Plelen Eriffilhs
Other Trustees Harriet Bennett Jane Herve Catherine Moncrief Mona Smith* Andrew Wilson
Mark Gardiner William Lacey
Alex Moriarty Robin Storey John Gladwin Brian McGowan Lisbet sherlock
James Wheatcroft **
'Resigned 11 January 2024 {to become President with effect from 12 January 2024) 'Appointed 21 March 2024 Resigned 6 August 2024 Appointed as a director and trustee 25 September 2024 **** Resigned 26 October 2024
Appointed 26 October 2023 * Resigned 26 October 2023 Registered Office and Operating Address The White Hill Centre, White Hill, Chesham, Bucks. HP5 IAG
The Chiltern Society Legal and administrative information For the year ended 30 June 2024 (Continuea) Chief Off icer David (Tonil Beeston Head of Conservation & Development Gavin Johnson Head of Fundraising & Awareness Samantha Roberts Office Manager and Volunteer Coordinator Tracey Read Reporting Accountant Stephen Grant FCA CTA FABRP MIPA Azets, Beaconsfield, Bucks HP9 2JH Bankers HSBC UK Bank plc Santander Nationwide Natwest Bank PIC TSB Bank Metro 8ank Solicitors Barry McLoughlin, Kidd Rapinet LLP
The Chiltern Society Report of the Executive Council For the year ended 30th June 2024 The Executive CoLJncil is pleased to present its report together with the accoL2nts to 30 June 2024. The legal and adniinistrative information on pages 2 and 3 forms part of this report. The accounts comply with current statutory requirements, the Memorandum and Articles of A550ciation and the Statement of Recommended Practice I£ORPI- "Accounting and Reporting by Charities" IFRS1021. Ob'ects The company is a Charity that was formed for the public benefit and includes amongst its objects the encouragement of high standards of town and country planning and design ia the Chilterns- raising the awareness and understanding of the chafacter and history of the Chilterns among people of all ages and to encourage them to enjoy and care for its natural environment and beauty,. the encouragement of conservation. development and improvement of the amenities, areas of tranquillity and features of historic interest in the Chilterns and to promote such other charitable purposes as may from time to time be determined. Governance The Society is governed by the Executive Council elected by fellow members at the Annual General Meeting and who are elected for three years. Nomination5 for Trustees are sought via the Society's membership magazine and website nd via third party agents, and applicants are then vetted by a Nominations Committee made up of at least three Trustees. The Honorary Officers of the Society, Chalr, Vice Chair. Tied5uiei" oiid Secretary are Trustee5 who are voted into office by members at the Annual General Meeting for a period of one year. Once elected, new Trustees follow an induction programme in which they meet senior members of staff and are encouraged to visit the Society's nature reserves and heritage sites together with the various interest groups. Trustees are expected to be involved with and to take responsibility for one or more of the Society's activities. Operational matters are delegated to the Chief Officer, and the senior management team consisting of the Head of Fundraising & Awareness, the Head of Conservation and Development. The Officers meet regularly with the Chief Officer and Trustees or relevant volunteer5 are invited from time to time to those meetings for specific purposes. The Executive Council delegates certain activities and functions to sub-committees, working parties and groups, comprising Trustees and/or volunteers and whose proceedings are reported back to the Executive Council. Relevant members of staff provide assistance. KÈ Mana ement Personnel The key management staff involved in the day-to-day management ofthe Charity are Tom Beeston, Samantha Roberts and Gavin Johnson who each receive a salary of less than £60,000 per annum. Public Benefit Statement The trustees have considered the guidance published by the Charity Commission and have concluded that the charitable company's core activities satisfactorily address the principles of identifiable public benefit and demonstrate that the charitable company has fulfilled the public benefit requirement under the Charities Act 2011.
The Chiltern Society Report of the Executive Council (continued) For the year ended 30th June 2024 Financial Mana ement Policies Reserves olic The Society's policy on reserves require5 that it retain in liquid form an amount sufficient to ensure its continuity. Investment Polic The Executive Council has considered the most appropriate policy for investing f unds and supports that speci31ised unit trusts, and investment trusts designed for the charity sector, are most likely to meet their requirements to generate income and capit318rowth over the long term. Investments are reviewed on a regular basis by the Investment Sub-committee chaired by the Treasurer and during the year it was decided, in conjunction with external advice, to consolidate all cash deposits with Flagstone and to consolidate all equity-based investments with Rathbones. It IS the intention of the Society to acquire another heritage site or nature reserve and positive steps will continue to identify such a purchase. and Remuneration The pay and remuneration of the staff is overseen by the Honorary Officers and set Ihrough a process that involves evaluation of job roles and benchmarking against comparable roles in similar oiganisation5. All job roles are evaluated looking at the level of responsibility for staff management, finance and budget, decision making authority, external representation and impact on strategic objectives. ac Polic In 2003, the Society established The 85uebell Guild as a means of encouraging members to provide future financial support to the Society by way of the gift of a legacy. Unless a restriction is placed on the use of monies received in this way they will be treated as a donation to general funds. In the current financial year, the Society has received the sum of £114,09012023.' £95,663). Liabilit of Members The members of the Society agree to contribute a sum, not exceeding £1, in the event of the Society being wound Financial Plannin The Executive Council determines annual budgets for income and expenditure following discussion with its constituent sub-committees and Groups. The arrangements include regular revision of levels of subscriptions and other income raising initiatives, including grant aid, together with the approval of programmes of expenditure in furtherance of the SocieWs objectives.
The Chiltern Society Report of the Executive Council (continued) For the year ended 30th June 2024 Financial Mana ement Policies continued Risk Mana ement A review of major risk5 has..hown that conservation work was the most likely to Cause cnnrprn_ This risk has been minimised by a review of insur3nces. monitoring the Risk Register and a Health & Safety Policy Statement, supported by a detailed Health & Safety Guide for all those engaged in activities involving iisk. The Health and Safety Policy and detailed guide is constantly under review and updated where necessary. Health & Safety issues are considered on a monthly basis by the Senior Management Team and a full policy review is carried out by the Trustees annually. The Head of Conservation and Development is the Health & Safety Officer. Other risks relate to any failure to continue to attract donor5. retain existing members, recruit new member5, potential alienation and lack of volunteers and leaders and data protection breaches. Financial Results The overall operating surplus for the year was £109.98112023: deficit £37,005}. which includes an unrealised gain on the Society's investments of £7,20412023:1055 £20,963) The 2024 result irscludes a net increase of £47,735 on restricted funds {2023 - net increase £12,972). Membershi At the end of the year the membership stood at 6,15712023.. 6,352). Achievements and Performance The Society supports the conseNation of the natural environment, raising public awareness and making appropriate representations where deemed necessary in the following areas- Planning & Environment. Conservation, Rights of Way and Access Heritage & Culture Volunteers have continued to work on its woodland, nature reserve and historic sites in addition to a number of other areas at the request of the owners, principally local authorities.
The Chiltern Society Report of the Executive Council {continued) For the year ended 30th June 2024 Achievements and Performance continued The Society Sites are-.- Bottom Wood, High Wycombe Lacey Green Windmill Prestwood Nature Reserve Whiteleaf Hill Cobblers Pits. Halton Hampden Monument, Prestwood North End Common Ewelme Water Cress Beds & nature reserve Marlow Common North Brush Hill, Prince5 Risborough Captains Wood. Chesham Cholesbury Camp Penn Diamond Jubilee Wood In late 2023 the Society added 10 acres of grassland to its Penn Jubilee Woods site, by way of a gift. Over the past year, the Chiltern Society has made significant strides in conserving and enhancing the Chilterns. They maintained and restored 2.200 miles of paths and bridleways, ensuring accessibility for all. Volunteers have dedicated over 89,000 hours to environmental projects, including managing woodlands and clearing streams. The Society also cham psoned 5UStainable development, f ighting against harmful building projects. Additionally, the society has promoted local heritage through events like the annual Heritage and Arts Festival, which brought the community together through walks, talks. and workshops. The Society has a strategic Eoal to continue to increase its involvement in conservatlon projects wvrkirig willi yortner organisations across The Chilterns. The River Chess Smarter Water Project and The WildBelt Project being examples of the Society's success in meeting its goal. The River Chess Smarter Water Project is focu55ed on improving the River Chess and its wider catchment including improving flow and water quality and managing invasive species. The expectation is that this project will also look at other catchment areas throughout the Chilterns. The Community WildBelt project, funded by The National Lottery Heritage Fund and the Rothschild Foundation is a project creating a lasting and joined-up approach to nature conservation through local people. The project develops and sUPPOrts individuals. Parish Counci15 and community groups to take practical and positive action and help nature recovery on their doorsteps. The Society's teams met their targets in both projects in the year. Additional funding for The Smarter Water project has been secured for 2024-5. The Society continued to monitor, maintain and improve rights of way and promote access throughout the Chilterns. including an extensive programme of led walks, cycle rides. and publication of new and updated map5. The Society continues to campaign to protect the green belt. As the H52 project has continued the Society's team has continued to press for conservation of several local areas impacted by the engineering works and to ensure local rights of way are maintained during construction of the rail infrastructure. The Society is part of a group leading on ensuring that following the work that nature recovery and biodiversity delivery is appropriate and positive. The Fundraising & Awareness group has been active throughout the ye3r. The approach has been updated to widen the focus to the whole r3nge of "supporters" and through this lens, increase awareness of the Societvs impact, increase community and individual engagement and continue to attract new members. The Heritage & Culture EfOUP has built on 31ready established partnerships to support new projects and as well as organising the annual Heritage and Arts Festival.
The Chiltern Societv Report of the Executive Council (continued) For the year ended 30th June 2024 Plans for the future Projects for the future include- f.nntiniiation of the very successful Wildbelt project. Penn Jubilee Woods expansion and Northend Common set up/integration. The work completed in the Chess Smarter Water Catchment area is to be expanded to other catchment areas alongside, community engagement, partnership working and lobbying both industry and Government for better Chalk Streams protection. Work on two of the society's most iconic Sites will see the completion of signage at Ewelme Watercress Beds and completion of the restoration of Lacey Green Windmill. There are also plans to re-chalk the Whiteleaf Cr05s which has not be done for some years as well as continued support for Heritage and Cultural Events throughout the year especially through the Heritage and Arts Festival which continues to go from strength to strength. All these efforts have helped protect the Chilterns. natural beauty and biodiversity for future generations. Long Term Planning also includes working with Chiltems National Landscape Team Ichilterns Consetvation Board) to ensure their revised management plan aligns with our ambiii0115 and pldris fui ilie Cliilterns National Landscapes for the coming 5 years. We will continue to focu5 on our volunteers both in terms of support processes and framework as well as finding ways to celebrate the work and 5UPPOrt that they do for the society which all goes to ensuring we are the number one choice in our field for volunteers in all areas of our work.
The Chiltern Society Report of the Executive Council (continued) For the year ended 30th June 2024 Executive Council Res onsibilities in res ect of the Account5 The Executive Council (who are also directors of The Chiltern Society for the purposes of company lawl are responsible for prpr)3ring the Annu31 Report of the Council and the f inancial statements in accordance with applicable law a nd United Kingdom Accountin8 Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Council to prepare financial statements for each financial year, which give a true and fair view of the state of the affairs of the charitable Company as of the Balance Sheet date and of its incoming resources and application of resources, including income and expenditure, of the charitable company for that period. In preparing those f inancial statements, the trustees are required to: Select suitable accounting policies and then apply them consistently; Observe the methods and principles in the Charities SORP {FRS 1021: Make judEementS that are reasonable and prudent,. State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charita ble company will continue in operation. The Council is responsible for keeping adequate accounting records which disclose with reasonable accuracy at anv time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregula rities. This report has been prepared in accordance with the special provisions of the Charities 2011 Act. f the Council 27 November 2024 Peter Phippen Chairman
The Chiltern Society Statement of Financial Activities (including Income and Expenditure Account) For the Year ended 30 June 2024 Total Funds 2024 Total Fund5 2023 Unrestricted Restrirted Funds Funds Unrestricted Restricted Funds Funds Notes INCOME Donations, legacies and grants Charitable activities Other trading activities Investments 313.998 54,886 6,251 27,204 278,891 21.751 592,889 76,637 6,251 27,204 327,670 55,870 8.767 18.074 455.744 783,414 55.870 8,767 18.074 Total Income 402.339 300.642 702,981 410.381 455.744 866,125 EXPENDITURE Raising funds Charitable activities 94.425 252.872 94,425 505,779 132,526 306,869 132,526 749.641 252.907 442.772 Total expenditure 347,297 252.907 600,204 439,395 442,772 882.167 Net gainsll105ses) on investments 7,204 7.204 120,963) 120.963) Net movement in funds 62.246 47,735 109,981 149.977) 12,972 137,005) Transfers between funds Reconciliation of funds Total funds brought forward 832.655 260.860 1,093.515 882,632 247.8&8 1,130.520 Total funds carried forward 894.901 308.595 1.203,496 832.655 260.860 1,093,515 All iftcome and expenditure derive from continuing activitie5 The statement of financial activities include5 all Bains and1055es recognised during the year. Notes on pages 13 to 17 form part of these financial statements io
The Chiltern Society Balance Sheet as at 30 June 2024 2024 Notes Fixed assets Tangible assets Investment5 192.504 234,741 188.965 227,537 io Current assets Stocks Debtors Cash at bank and in hand 10,541 10.932 778.888 800.361 12,732 32,408 644,968 690,108 li Creditors: amounts falling due withln one year 12 {24.1101 (13.095) Net curTent assets 776,251 677,013 Net assets 13 1,203,496 1,093,515 Unrestricted funds Designated f unds General funds 14 14 634,236 260,665 636.552 196,103 894,901 832,655 Restricted fLtnds 14 308.595 260,860 Total funds 1,203,496 1,093,515 The company 15 entitled to exemption from audit under Section 477 of the Companies Act 2016 for the year ended 30 June 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006. The directors acknowledge their respoftsibilities for= lal ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companie5 Act 2006 and Ibl preparing f inancial 5tatement5 which give a true and fair view of the state of 3fl3irs of the company as at the end of each financial year and of its profit or loss lor each financial year in accordance with the requirements of Section5 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to ihe company. The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. ial statements were approved by the Executive Council on 27 NovembeT 2024 and signed on its behalf by.. P. Phlppen Chairman G. Smlth Treasurer Company Number. 04138448 Notes on pages 13 to 17 form part of these financial statements li
The Chiltern Society Statement of cash flows as at 30 June 2024 2024 2023 Nole Cash flows from operating activities (al 116,672 142,6121 Inve5tmErit I¥iLUITl¥ i eLeived 27.204 18,07 purchase of tangible fixed a55ets 19.9561 Change in cash and cash eqyivalents in the year 133,920 124,5381 cash and equivalents at the beginninB of the year cash and equivalents at the end of the year 644,968 778,888 133,920 669,506 644.968 124,5381 Notes to the cash flow statement {a} Reconciliation of net lexpenditurelincome to Cash inflow from operating activities Net incomellexpenditurel Adjustment5 for Invegtment Igainslllosses Depreciation ch3r8eS Investment Income received Ilncreèselldecrease in debtors Increaselldecreasel in creditors Ilncreasel/decrease in stock 109,981 137.0051 17,2041 6.417 127,2041 21.476 11,015 2,191 20,963 6.421 118,0741 113,3211 127 11,7231 Net cash lused inl/provided by operating attivities 116.672 142.6121 {bl Analysls of cash and cash equivalents Cash 778,888 778,888 644.968 644.968 12
The Chiltern Society Notes forminE part of the financial statements for the year ended 30 June 2024 STATUTORY INFORMATION I c-gistei od niinTrbei dnd YeEisiored ollice ad,41 ess ian l)E iuiiiid oil tliè coinriai7y Inlo.. I2l•tlOll Poge. The financial stateinents hre rJresented in sterling 1£) Ivhich is also ihe funclionèl ciirrency ol thp company. l Accounling Policies The principal accounting policies adopted, judgements and key sources of estimation uncerlainty tn the preparation ol the financièl statenienrs are as follovJs'. al The charity constitutes a public benefit enlity bs defined by fR5102. The fTrnancial statements have been piepared in accordance with A£counting ènd Reporting by Charities.. Stèiement of Recomfftended Piactice appli13ble to Ih3rities p,"ep8rinE their accour,ts 3ccordar.ce with the Fin3nci31 Reporting Standard applicable to the UK and Republic of Ireland IFRS1021 las It app1Iè5 from l January 20191 (Charittes SORP IFRS 10211. the Fnan£ial Reporting Standard applicable the UK and Republic of Iielond IFR51021 and the Ch3rtties Act 2011. A summary of the signficant accovnting policies applieo in the preparation of these accounts are set out below. bl Volvntary income is received by way of members 5ubscription5, donattons and legacies. All sniome is included in lull in the statement ol Financial Activit¢e5 when received. apart from life members subscript1005 which are taken to income over a 10 veèr period followtng the year of receipl. c) The value ol services provided by volurrteers has not been iricluded in these account5. d} Grants, including grants for the purchase of fixed a55ets. are recognised IA full in the Statement of Ftrnancial Ailivities in the year in which they are recetved. el Incoming resources from the charity shop and Investments is included when received. fl Resources expended are recognised in the period in wh%th they are incurred_ Resources expended Include attr4butèble VAT which cannot be recoveied. gl Resources exper¥ded are allocated to the particular activity where the Cost relates directly tD thai activity- However. the cost of overall man3gemenl administrat>on of the 50£iety. comprtS5ng the salary and overhead costs ol the central functitsn. is apportioned on the following basis whtch is an estimate. based on staff tiffle. ol the amount attributable to earh activtsty.. 2024 20% 15% ss% io% 2023 25% 25% 25% 25% Fundraising Bnd publicity Awarene55 of the Chilterns Conservation work and charitable aim5 Management and administr3tion of ihe tharitv The allocation of overall mènagement and admintstraiion costs betweerl èct?vity were reviewed during ihe yeai and have been adjusted to better reflect the underlying activities h) Depreciation 15 provided at rate5 calculated to write off the cost of each asset over its experted tjseful life, which in all cases 5 estimated at 4 years except freehtsld buildings which is 50 years_ Items of equipment are capitalised whe¥e the purchase price exceeds £l.000. Small tools tssed for conservation work are expensed in the year in which they are purchased. Freehold land is not depreciated_ il Investment5 held as fixed assets are revalued at mid-market value at the balance sheet dale and the gain or loss taken to the Statement of Financial Activilies. Jl Stock Tr5 valtjed at the lower of tost or estimated net realisable value. kl Trade anLt other debtors are recognised at the settlement èmount due after any trade discount offereLI. Prepayments are valued at the amount prepaid net of any trade discounts due. l) Cash at bènk ènd cash in halld includes cash and short term highfy liqutd investments with a short rnaturlty of three months or less from the date of acoui51tioft or opening of the deposit or SIlIar account. 13
The Chiltern Society Note5 forming part of the financial statements for the year ended 30 June 2024 Ci v.diioi$ 311(1 provisioi}s ap e i-ecogE75SEd ivhfrre tlie cliarsty hcls b preseiit obligotion resultiitg IfOI)1 3 pasf eveiit ihdt Vjill proliaL>i result in the transfer ol fund5 to a thiid party ano the amoutit due to settle ihe obligation can be meè5ured or estimated re1iablv. Credilors and K)rovisions are normally recognised at their sdtlement amount after allowing for any trade Oigiounts due. n) Unresiricted funds are subscriptions and othei tncoming resuurce5 recelvable or 8enerated for the objects of the charity without further specilied purpose and are available as general funds. o) Designated funds are unrestricted funds earmarked by the Executive Council for particular purposes. p) Restricted fund5 are to be used for specific purposes as laid dowr¥ by the donor or collected for a specific cause. q} The preparation of financial statements requires management to make judgement5. estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from oiher SOL5rces. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimate5 and underlying assumptions are reviewed on a continuing basi5. Revisions to accounting estimates are recognised n the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and fLrture periods if the revision affec15 both current and future period5. 2024 2023 2 Donation5, legacies and grants Sub5criplions Donation5 Legacies & grants Grant5 for prujeLIs Tax Refunds and Gilt Aid Other income 157,584 6,110 114,090 268,243 37,753 9.109 156,704 20,795 95.663 457,344 40,272 12,636 592,889 783.414 Includes restricted donations. legacies and grant5 totalling £278,891 12023 £455,744) 3 Charitable Artivltle5 Path Maintenance Work Donate a Gate Chiltern Society conseNation projects Awareness of the Chilterns Unrestricted Restrirted 29,991 rotol 29,991 21.751 Unrestrirted Restrirted 26,571 555 8.107 20.637 55,870 Totol 26.571 555 8.107 20.637 55.870 21,751 24.895 54,886 24.895 76,637 21.751 4 Other Tradlng Artivities 2024 2023 Charity Shop goods sold 6,251 8.767 2024 2023 5 Investments Dividends received Interest received 9,449 17.755 27,204 9.385 8.689 18.074 6 Total charitable activities expenditure Awareness of Chiltern5 Conservation expenditure Management and administration Unrestricted RtriCted 120.332 109.911 22,629 Totol 120,332 353.142 32,305 Unrestricted Re5trirted 152,178 87.628 67,063 rotol 152.178 511,625 85,838 243,231 9.676 423,997 18.775 252,872 252.907 505.779 306.869 442.772 749.641 14
The Chiltern Society Note5 forming part of the firF2ncial 5t2tements for the year ended 30 June 2024 2024 7 NET MOVEMENT IN FUNDS 2023 This 15 513ted alter IharginE-.' Independent Examiners fee Depreciation Operating leases 3,468 6,417 14,664 3,30Q 6,421 14,837 2024 2023 8 NET GAINS/ILOSSESI ON INVESTMENT5 Realised gainlllossl on investments Unrealised gainlllDssI on investments 7,204 120.963) 9 Tangible fixed assets 2024 Freehold Lond 101.174 2023 Freehold Plont & Plont & Cost At J Fulv Addttions in year Disposals 8uildJn 130.815 ui 8uildin 130,81S Totol 300,410 54.772 286.761 9,956 9.956 101.174 68.421 (13,649) 113,649J At 30 June 101,174 130.815 64.728 296.717 101,174 130.815 54,772 286.761 De ieclation At I july Charge for yeaf Elimiiiated on dispost 49,400 2,600 48.396 3,817 97.796 6.417 46.800 2.600 58.234 3.821 (13.649J 105.024 6.421 (13.6491 At 30 June 52,000 52.213 104.213 49,400 48,396 97.796 Net Book ValuÈ At30June 101,174 78,815 12,515 192.504 IlJl.174 81,415 6,376 188.965 2024 2023 10 Listed investments at market value At start of year l July Proceeds Inc¥e3selldecrea5el on investments from change in market value 227,537 248.500 7.204 120,963) At 30 June 234,741 227.537 HistOTical lost of investments at 30 June 184,475 184,475 2024 2023 11 Debtors Gift Aid and grants receivable Other debtors and prepayments 3,376 7,556 6.821 25,587 32,408 10,932 2024 2023 12 Creditors and amounts lalling due within one year Other creditors and accruals 24,110 13,095 24,110 13,095 15
The Chiltern Society Notes forming part of the financial statements for the year ended 30 June 2024 13 Analysis of net assets at 30June 2024 between funds Generol Fund5 Desi noted Fund5 Restricted Funds rotol Funds Tangiblo fixed asset5 Investments Current 35Sèts 10,220 150.000 124.555 2.295 84.741 547.Zl)O 179,989 192,504 234,741 800,361 124,1101 128,606 Nei asset5 èt 30 June 2024 260.665 634,236 308,595 1,203,496 Analysts of net assets at 30 June 2023 between fund5 Generol Funds De51 Jted Funds Restrirted Fund5 rotol F(Jnd5 Tangible fixed a55et5 Investments S20 150,000 58.678 113,0951 5.856 77.537 553,159 182.589 188.965 227,537 690,108 113.095 Current assets 78,271 Net assets at 30 lune 2023 196,103 636.552 260.860 1,093,515 14 Movement tn funds Atljul 2023 Incorni Resoiirces Out oirp Resources Tron Ad ustments ers At30June 20Z4 Reslricted furnds Ewelme Land and Freehold property Brush Hill Donate a Gate Smarter Water Project Wildbelt North End Common Penn Jubliee Woods Lacey Green Windmill 8ennet Legacy Mountford Legacv rotal restricted funds 182,589 30,255 12.6001 179.989 30.255 2.880 45.664 3.334 4,000 21,751 135,754 47.575 15,184 37.905 36.473 118,8711 1127.7081 154.6391 111,1841 137.9051 37,618 10,398 36,473 260,860 300,642 1252,907 308,595 Designtrted Legacy funds for strategic projects Crawcour Legacy Asset acqui51tion fund Provision for care ol sttes 2,000 16.552 300,1} 120,000 200,000 14.236 300,000 120,000 12,3161 Generolfunds Unrestricted funds 196.103 832,655 409,543 409,543 1344.9811 1347,2971 260,665 894,901 Total funds 1.093,515 710.185 16TrJ,2041 1.203,496 The purpose of the restricted funds Is to support the wo¥k of rhe project5 fof which fur¢ds were ra£sed on in line with the wishes of the donor. Oesignated funds.. Legacy Fund5 lor Strategic Prolerts A55et Acquisition Fund Provision of Care o15Ite5 Support delivery of 5 yeaf plan Purchase of a 'Flag ship 51te 5pport enhancement of site5 or cover non routine maintenance costs as required Support of Path Maintenance Support C05t5 for the site in grdel to make safe and re501ve remedial tree issues Crèwcour Legacy North End Common Intome Incoming and outgoin resource5 include unrealised g8ins/llossesl ors Tevaluation of inveslments. 16
The Chiltern Society Notes forming part of the financial statements for the year ended 30 June 2024 Movemenl in funds - Pfevi0115 VtJr Aljj1 2022 Out oin Resources AI 30Jufre 2023 RE50urces Tron5 er5 Re5trirtÈd unds Ewclfne LèDd.)nd Freehold propLTrrty Brush 14111 Donate a Gèie SrnHrter Water PrDject Green Recovery Fvnd Envifonienl Agert(y Grant Heart of Bucks Giant Wildbell Pfestwood Nature Reserve Marlow CotTrmon IAlphawavel Total restricted funds 185.159 32.742 4.079 13.778 12.6001 12.4871 14,0791 1116.7191 1217.5011 150,0001 Is.0001 141,2861 Isooi 12,6001 1442.7721 182,589 30.255 141,559 217,501 5D,000 5.000 41,684 37,618 10.000 500 2.600 247.88B 10,398 455,744 260,860 De5ignoted Legaiy funds for strategic projÈtts Crawioui leEacv North End COMMO Income A55er ècquisiiion fund Provision for care of 51tÈs Generolftsnds Llnre5trirted funds 200.000 18.52Z 21)O.otio 16.55Z {1.9701 IIL9401 11.822 118 300.OOD 120,000 244.110 882.632 300.000 120,000 196.103 832.655 398.559 410,381 1446.4481 1460,3581 118 Total fLEnds 1.130.520 866.125 1903.1301 1,093.515 Intomin8 and outgoing resou¥ce5 include unr31ised 8ain5111055ÈsI on revaluation of investments. IS OPEnAT114C LEAKE toMhrt¥TM£NTS roial future tninimum lease p3ymonts under noo-cantelldble operating leasÈs are as follows.. 2024 2023 Due wiihin one ye8T 3.645 10,620 16 STAFF COSTS AND EMPLOYEE 8ENEFITS The averh8e number of rnt5nthly employees durinE the year was... 2024 2023 li The total staff costs and efflployees benefits WBS as follows=_ 2024 2023 Wages sèlaries Social security t05ts Pension cosis 247.317 18,786 5.834 276.783 20.633 5.989 271.937 303.405 No employoÈ received ernolL5mÈnts of more than £60,000 in th£ current or pritsr year. Included tn wages anJ salèries 15 a settlement payment Made 4Jurine the year of £Nil12025 ENill. 16 DIRECTORS AND KEY PélANAGEMENT PERSONNEL REMUNERATION AND EXPENSES The Ihèrily trustee5 were not paid or recei¥Èd any benefr£s Fn eitherthe current or prevtous year. No iru5tee5 were relmbLsrsed for expenditure12033 £Nilll for travellin8 or 3ny other costs incurred in relation to their dutie5 3$ trustte No Irustee received PaVrnEnt for professional Services or supplied Services 10 thÈ £harrf(y. The tot313mounl of employee salarses received by key rn3naÈement personnel for the year is É135.11712023 £129.8531. For 2024 ihE directors cons*der. the head of FulldraisinL Samantha Robert5, the Head of Conversation & Development Gavin Johnson anLI the chief officer Tom Bee5ton as key man38ement. 17