2021-12-31-accounts - Buglife The Invertebrate Conservation Trust

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			Page	Page
Report ofthe Trustees		1	to	11
Report ofthe Independent	Auditors	12	to	14
Consolidated Statement of	Financial Activities		15
Consolidated Balance Sheet		16	to	17
Charity Balance Sheet		18	to	19
Consolidated Cash Flow Statement			20
Notes to the Consolidated Cash Flow Statement			21
Notes to the Financial Statements		22	to	44

					2021	2020
			Unrestricted	Restricted	Total	Total
		Notes	fund	funds f	funds E	funds E
INCOME AND ENDOWMENTS	FROM
Donations and legacies			361,640		361,640	546,774
Charitable activities
Practical Conservation Education and Advocacy Policy and Campaigning Research, Survey S.Advice Fundraising			182,389	292,721 146,091 43,902 210,522 127,271	292,721 146,091 43,902 392,911 127,271	382,343 124,536 26,798 412,154 75,277
Investment income		4	3990		3990	4 962
Total			548,019	820,507	1,368,526	1,572,844
EXPENDITURE ON
Raising funds		6	41,076	107,973	149,049	119,544
Charitable activities
Practical Conservation Education and Advocacy Policy and Campaigning Research, Survey 5Advice			54,793 73,094 148,225 135,892	236,953 134,231 38,569 202,425	291,746 207,325 186,794 338,317	311,319 216,740 194,978 380,025
Total
			453080	720 151	171737230	1 222 606
NET INCOME
			947939	1007357	1957296	350 238
RECONCILIATION OF FUNDS
Total funds brought forward			7387310	2237410	961720	611,482
TOTAL FUNDS CARRIED FORWARD			033 249	333767	1197016	961720

Notes	Notes	2021 f	2020
Cash flows from operating activities
Cash generated from operations	1	78996	391917
Net cash provided by operating activities		78996	391 917
Cash flows from investing activities
Purchase of tangible fixed assets Sale of tangible fixed assets		(9,269)	(780)
Interest received		3990	4 962
Net cash (used in)/provided by investing	activities	~5279)	4 182
Change in cash and cash
equivalents in the reporting period Cash and cash equivalents at the beginning ofthe reporting period		73,717 1 028831	396,099 632 732
Cash and cash equivalents at the end ofthe reporting period		1 102548	1 028 831

RECONCILIATION OF NET IN ACTIVITIES	RECONCILIATION OF NET IN ACTIVITIES	COME TO NET CASH FLOW FROM	OPERATING
Net income for the reporting of Financial Activities) Adjustments for:		period (as per the Statement	2021 195,296	2020 f 350,238
Depreciation charges Interest received (Increase)/decrease Increase/(decrease)	in debtors in creditors		1,425 (3,990) (148,678) 34 943	931 (4,962) 101,398 ~55688
Net cash provided	by operations		78996	391917

Net cash	At 1/1/21 f	Cash flow f	At 31/12/21
Cash at bank	1028831	73717	1 102548
Total	1028831	73717	1 102548

INCOME FROM CHARIT	A	BLE ACTIVITIES
				Education	Policy
			Practical	and	and
			Conservation f	Advocacy f	Campaignin f
Grants Donations Consultancy Other income			219,253 30,472 42,996	100,134 45,957	43,902
			292721	146091	43 902
				2021	2020
		Research,
		Survey S.		Total	Total
		Advice f	Fundraising	activities E	activities f
Grants Donations Consultancy Other income		136,314 70,995 185602	1137039 14,232	6127642 30,472 174,180 185602	615,959 I7i901 1427604 244 644
		392911	127 271	1002 896	1021108
Grants received, included	in	the above, are as follows:
				2021	2020
					E
Growing Our Countries Putting Bugs on the Map Neonicotinoids Campaign Esmee Fairbairn Foundation B-Lines Growing B-Lines Fundraiser National Lottery Heritage Fund Covid-19 Fund Action for Northern Ireland's Invertebrates Blue Ground Beetle West Glamorgan Pollinators 5 Freshwater Resilient Gwent Neath Port Talbot - BLines Searching for Scabious Future Freshwater Scotia nd's Buzzing Garnocks Buzzing West Lothian's Buzzing Centra I Scotia nd B-Lines 2019 Falkirk Peatland Project Cairngorms B-Lines Scottish Beetles Scottish Spiders Northern February Red Swanscombe Cannock Chase Severn B-Lines Old Chalk New Downs				43,609 4,600 80,000 32,500 41,413 1,832 1,177 2,063 6,409 2,135 10,353 42,860 3,132 1,922 13,000 3,893 166,600 565	39,190 4,001 2,000 60,000 10,833 49,500 35,055 13,964 8,034 8,882 8,477 13,443 5,823 7,327 5,684 24,376 111,616 196,058 2,620 4,127 2,269 2,680
SEAMS School Projects London B-Lines				9,006 24 700
Carried forward				491,769	615,959

INCOME FROM CHAR	ITA	-continued
			2021 f	2020 E
Brought forward Moondance Wales Green Recovery Fund Natur am Byth - Swansea Bay Natur am Byth - Yellow Sally North Cornwall B-Lines Thatchers Strawberry Line Scotlands North Coast 500 B-Lines NatureScot 21-22			491,769 7,750 34,355 9,861 1,324 36,471 460 7,503 23 149	615,959
			612642	615959
RAISING FUNDS
Raising donations and legacies			2021	2020
			f
Staff costs Other direct costs Support costs (see note	8)		64,610 85,044 (605)	53,445 65,951 148
			149049
CHARITABLE ACTIVITIES COSTS
			Support
		Direct	costs (see
		Costs	note 8) f	Totals
Practical Conservation Education and Advocacy Policy and Campaigning Research, Survey S. Advice		296,624 210,392 189,332 342,191	(4,877) (3,069) (2,538) (3,874)	291,747 207,323 186,794 338,317
		1038639	~14368	1024 181

	2021	2020
Auditors' remuneration Depreciation - owned assets Other operating leases	9,178 1,425 17152	6,790 931 11220

			Unrestricted	Restricted	Total
			fund	funds	funds
			E		E
INCOME AND ENDOWMENTS		FROM
Donations	and legacies		546,774		546,774
Charitable	activities
Practical Conservation Education and Advocacy Policy and Campaigning Research, Survey fk Advice Fundraising			244,017	382,343 124,536 26,798 168,137 75,277	382,343 124,536 26,798 412,154 75,277
Investment	income		4 962		4 962
Total			795,841	777,091	1,572,844
EXPENDITURE ON
Raising funds			47,196	72,200	119,396
Charitable	activities
Practical Conservation Education and Advocacy Policy and Campaigning Research, Survey 5Advice Fundraising			78,461 91,762 171,826 164,488 148	232,858 124,978 23,152 215,537	311,319 216,740 194,978 380,025 148
Total			553,881	668,725	1,222,606

12.	COMPARATIVES	FOR THE CONSOLIDATED	FOR THE CONSOLIDATED	STATEMENT OF FINANCIAL	STATEMENT OF FINANCIAL
	ACTIVITIES - continued
				Unrestricted	Restricted		Tota I
				fund	funds		funds
				E			E
	NET INCOME			241,872	108,366		350,238
	RECONCILIATION	OF FUNDS
	Total funds brought		forward	496,438	115,044	611,482
	TOTAL FUNDS CARRIED FORWARD			735 310	223 410	961720
13.	TANGIBLE FIXED	ASSETS
				Fixtures
	Group 8 Charity			and fittings	Computer equipment	Totals
				E	E
	COST
	At 13anua ry 2021 Additions Disposals			3,621 6,959	6,564 2,310 ~1995)	10,185 9,269 u1999955)
	At 31December 2021			1~0580	~6879	1~7459
	DEPRECIATION
	At 13anuary 2021			39621	6001	9622
	Charge for year Eliminated on disposal			967	458 ~1995)	1,425 ~1995)
	At 31 December 2021			~4588	~4464	~9052
	NET BOOK VALUE
	At 31 December 2021			~5992	~2415	~8407
	At 31 December 2020				563		563
14.	FIXEDASSET INVESTMENTS
	Charity
					Shares		in
						gl oup
					undertaking f
	MARKET VALUE
	At 13anuary 2021 and
	31 December 2021					100
	NET BOOK VALUE
	At 31 December 2021
	At 31 December 2020

The summary ofturnov	er and ex	pendit	ure of Bu	glife Services for 31 December 20	glife Services for 31 December 20	21 is as follow
				2021 f		2020
Turnover
Cost of sales and administration Donation from the charity		costs			(81) 81	88
Net Profit						88
Amounts gift aided to the charity					~88
Retained in subsidiary
The aggregate ofassets and liabilities			for Buglife	Services for 31 December 2021 is		as follows:
				2021		2020
				E		E
Fixed assets
Current assets Current liabilities				29,179 ~29 079) 28,693 ~28593
Total net assets					100	100
Aggregate share capital	and reserves				100	100
DEBTORS: AMOUNTS	FALLING	DUE	WITHIN	ONE YEAR
Group					2021 f	2020
Other debtors Prepayrnents					311,956 9251	167,721 4 808
					321 207	172529
Charity					2021 f	2020
Amounts owed by group undertakings Other debtors Prepayrnents					24,951 311,944 9281	24,467 167,689 4 808

CREDIT	ORS: AMOU	NTS FALLING DUE WITHIN	ONE YEAR
			2021 f.	2020 f
Group
Trade creditors Accruals and deferred		income	57,806 173,014	65,212 150,683
Accrued	expenses		44 326	24308
			276 146	240 203
Charity			2021 f	2020
Trade creditors Accruals and deferred Accrued expenses		income	57,806 173,014 40 196	65,212 150,683 20 162

s follows:
2021	2020
f.
~6710	~5610

MOVEMENT IN FUNDS
			Net
			Movement	At
		At 1/1/21	in funds	31/12/21
		E	E	E
Unrestricted funds
General fund		738,310	94,939	833,249
Restricted funds
Biodiversity Action Ladybird Spider Growing our Countries Swanscombe Putting Bugs on the Map Neonicotinoids B-Lines Bee Together Esmee Fairbairn Foundation Growing B-Lines Fundraiser Severn B-Lines Changing Chalk MoD B-Lines London B-Lines Action For Northern Ireland'	B-Lines s	10,000 5,591 7,273 3,069 7,362 13,348 431 9,162 (215) (1,314)	(4,600) 16,677 2,999 (2,946) (7,362) 25,972 (431) 659 3,749 74,288 7,798 3,237 3,900	10,000 991 23,950 2,999 123 39,320 9,821 3,534 74,288 6,484 3,237 3,900
Invertebrates Reed beetles Canvey Wick Wrexham Industrial Estate Living		848 (1) 1,225	429 1	1,277 1,225
Levels Giving Nature a Home AWT B-Lines		481 2,561	(481) (238) 107	2.323 107
Lord Mayor's Fund Cardiff Blue Ground Beetle Neath Port Talbot Green		4,425 (844)	(580) 844	3,845
Infrastructure Resilient Gwent Neath Port Talbot - Blines Searching for Scabious Moondance Natur am Byth - Swansea Bay Natur am Byth - Yellow Sally		1,580 647 8,149 2,236	(1,580) (1,018) (5,193) (2,236) 3,590 1,551 85	(371) 2,956 3,590 1,551 85
Plantfiles Magnificant Meadows South West Bees Project		327	1,000	1,000 327
Defra - ELMS Farm Advice Blue Ground Beetle —Devon Nortth Cornwall B-Lines Fantastic Freshwater Scotland's Buzzing Garnocks Buzzing West Lothian's Buzzing Falkirk's Pollinator Way Central Scotland B-Lines 2019 Falkirk Peatland Project SEAMS School Projects Scottish Beetles Scottish Spiders Northern February Red NatureScot 21-22		141 200 627 832 (840) (1,794) 925 4,366 (4,956) 139,235 7,306 (38) (898) 1,963	(141) (200) 3,213 10,352 (832) 840 (1,066) 503 (295) 4,956 (43,761) 2,969 38 898 2,660	3,840 10,352 (2,860) 1,428 4,071 95,474 10,275 1,963 2,660

		223	410	100	357		323	767
TOTAL	FUNDS	961	720	195	296	1	157	016

Net movement in funds, included in the above	are as follows:
	Incoming	Resources	Movement
	resources	expended E	in funds f
Unrestricted funds
General fund	548,019	(453,080)	94,939
Restricted funds
Ladybird Spider Growing our Countries Swanscombe Cannock Chase Putting Bugs on the Map Neonicotinoids B-Lines Bee Together Esmee Fairbairn Foundation B-Lines Peterborough B-Lines Growing B-Lines Fundraiser Severn B-Lines Changing Chalk Old Chalk New Downs MoD B-Lines London B-Lines Action For Northern Ireland' s	43,609 13,000 3,893 4,600 27,972 2,565 80,000 6,208 32,500 166,600 13,956 565 5,000 25,700	(4,600) (26,932) (10,001) (3,893) (7,546) (7,362) (2,000) (2,996) (79,341) (6,208) (28,751) (92,312) (6,158) (565) (1,763) (21,800)	(4,600) 16,677 2,999 (2,946) (7,362) 25,972 (431) 659 3,749 74,288 7,798 3,237 3,900
In ve rteb rates Reed beetles NT Ireland Wrexham Industrial Estate Living	41,413 4,193 10,132	(40,984) (4,192) (10,132)	429 1
Levels Giving Nature a Home AWT B-Lines Lord Mayor's Fund Cardiff Blue Ground Beetle Neath Port Talbot Green	14,410 10,732 5,106 1,833	(14,891) (10,970) (4,999) (580) (989)	(481) (238) 107 (580) 844
Infrastructure Resilient Gwent Neath Port Talbot - Blines Searching for Scabious KWT Local Places for Nature Moondance Wales Green Recovery Fund My Wild City Rock Rose pot beetle Workshop Natur am Byth - Swansea Bay Natur am Byth - Yellow Sally Planffiles Magnificant Meadows Cornwall Mud Snails Defra - ELMS Farm Advice Blue Ground Beetle - Devon SW Pollinator Study St Mellion Contract Nortth Cornwall B-Lines Thatchers Strawberry Line Fantastic Freshwater Scotland's Buzzing	11,770 42,766 3,783 7,750 34,354 1,153 225 9,861 1,324 1,120 500 2,514 4,113 3,213 8,306 565 38,472 460 2,062 6,409	(1,580) (12,788) (47,959) (2,236) (3,783) (4,160) (34,354) (1,153) (225) (8,310) (1,239) (120) (500) (2,655) (4,313) (8,306) (565) (28,120) (460) (2,894) (5,569)	(1,580) (1,018) (5,193) (2,236) 3,590 1,551 85 1,000 (141) (200) 3,213 10,352 (832) 840

MOVEMENT IN FUNDS - continued
Garnocks Buzzing West Lothian's Buzzing Faikirk's Pollinator Way Central Scotland B-Lines 2019 Falkirk Peatland Project SEAMS School Projects Scottish Beetles Scottish Spiders Pollinators Along The Tweed Scotlands North Coast 500 B-Lines NatureScot 21-22	2,136 10,353 42,860 9,006 3,132 1,922 25,739 7,503 23 149	(3,202) (9,850) (295) (37,904) (43,761) (6,037) (3,094) (1,024) (25,739) (7,503) ~20 489)	(1,066) 503 (295) 4,956 (43,761) 2,969 38 898 2660
	820 507	~720 150)	100357
TOTAL FUNDS	1368 526	~1173230)	195296

MOVEMENT IN FUNDS -	continued	continued
Comparatives for movement		in funds
				Net
				movement	At
			At 1/1/20	in funds f	31/12/20
Unrestricted funds
General fund			496,438	241,872	738,310
Restricted funds
Biodiversity Action Ladybird Spider Growing our Countries Putting Bugs on the Map Neonicotinoids B-Lines BeeTogether			10,000 5,591 1,853 3,000 5,362 5,285 221	5,420 69 2,000 8,063 210	10,000 5,591 7,273 3,069 7,362 13,348 431
Esmee Fairbairn Foundation B-Lines Growing B-Lines Fundraiser Changing Chalk Back From The Brink Narrow-headed				9,162 (215) (1,314)	9,162 (215) (1,314)
Ant Action For Northern Ireland'	s		2,030	(2,030)
Invertebrates Canvey Wick Wrexham Industrial Estate	Living		1,411 1,384	(563) (159)	848 1,225
Levels				481	481
Giving Nature a Home Lord Mayor's Fund Cardiff Blue Ground Beetle West Glamorgan Pollinators	5.		11,425	2,561 (7,000) (844)	2,561 4,425 (844)
Freshwater Neath Port Talbot Green			1,050	(1,050)
Infrastructure Rhos Pasture Project Resilient Gwent			977	1,580 (977) 647	1,580 647
Neath Port Talbot - Blines Searching for Scabious South West Bees Project			327	8,149 2,236	8,149 2,236 327
Cornwall Mud Snails Defra - ELMS			8,000	(8,000) 141	141
Farm Advice				200	200
Blue Ground Beetle - Devon				627	627
John Muir Pollinator Way Phase 2 Fantastic Freshwater Scotland's Buzzing Spotting Pot Beetles Garnocks Buzzing West Lothian's Buzzing Faikirk's Pollinator Way Central Scotland B-Lines 2019 Falkirk Peatland Project SEAMS School Projects Scottish Beetles Scottish Spiders Northern February Red			9,272 1,182 1,178 270 445 4,409 6,406 3,379 30,587	(9,272) (351) (2,018) (270) (2,239) (3,484) (2,040) (8,335) 108,648 7,306 (38) (898) 1963	831 (840) (1,794) 925 4,366 (4,956) 139,235 7,306 (38) (898) 1 963
			115,044	108,366	223,410

	Incoming	Resources	Movement
	resources f	expended f	in funds f
Unrestricted funds
General fund	795,753	(553,881)	241,872
Restricted funds
Growing our Countries Putting Bugs on the Map Neonicotinoids B-Lines BeeTogether Esmee Fairbairn Foundation B-Lines Peterborough B-Lines Growing B-Lines Fundraiser Changing Chalk BOLD- 2020 Gap Analysis of the	39,190 6,382 2,000 8,063 1,710 60,000 923 10,833 28,158	(33,770) (6,313) (1,500) (50,838) (923) (11,048) (29,472)	5,420 69 2,000 8,063 210 9,162 (215) (1,314)
BOLD Database for Key English
Invertebrates Streaked Bombardier National Lottery Heritage Fund Covid-	5,085 1,120	(5,085) (1,120)
19 Fund Back From The Brink Narrow-headed	49,500	(49,500)
Ant Back From The Brink Colour in the		(2,030)	(2,030)
Margins Action For Northern Ireland' s	5,360	(5,360)
Invertebrates Canvey Wick Wrexham Industrial Estate Living	35,055 497	(35,618) (656)	(563) (159)
Levels Giving Nature a Home Lord Mayor's Fund Cardiff Blue Ground Beetle West Glamorgan Pollinators 8.	9,226 12,062 13,964	(8,745) (9,501) (7,000) (14,808)	481 2,561 (7,000) (844)
Freshwater Neath Port Talbot Green	8,034	(9,084)	(1,050)
Infrastructure Rhos Pasture Project Resilient Gwent Neath Port Talbot Lost Peatlands Cardiff Urba n Gree ning Neath Port Talbot - Blines Searching for Scabious KWT Local Places for Nature Cornwall Mud Snails Defra - ELMS Farm Advice	4,500 8 8,882 5,068 3,050 15,477 13,443 6,704 31,304 200	(2,920) (985) (8,235) (5,068) (3,050) (7,328) (11,207) (6,704) (8,000) (31,163)	1,580 (977) 647 8,149 2,236 (8,000) 141 200
National Trust Payments for Outcome Blue Ground Beetle —Devon	900 627	(900)	627
Herefordshire Meadows Group Slamannan Peatland Initiative 3ohn Muir Pollinator Way Phase 2 Fantastic Freshwater Scotland's Buzzing Spotting Pot Beetles	540 2,838 5,823 7,327	(540) (2,838) (9,272) (6,174) (9,345) (270)	(9,272) (351) (2,018) (270)