The Oxfordshire Branch of the Campaign to Protect Rural England
Accounts for the year ended 31[st] December 2022
Registered Company No 04443278
Registered Charity No 1093081
Registered Office
First Floor 20 High Street Watlington Oxfordshire OX49 5PY
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022
| Registered Charity No. 1093081 |
Registered Company No. 04443278 | Registered Company No. 04443278 |
|---|---|---|
| President |
John Harwood | |
| Vice-Presidents |
David Astor | |
| Dr Peter Collins | ||
| Gordon Garraway | ||
| Gillian Salway | ||
| Bruce Tremayne | ||
| Brian Wood | * | |
| Chairman of the Executive Committee | Professor Richard Harding | *** |
| Vice - Chairmen |
Peter Emery | , *** |
| Olivia Field | * | |
| Brian Wood | ,* | |
| Executive Committee |
Sir David Gilmour | ,** |
| Robin Oliver | ,*** | |
| Colin Thomas | ,* | |
| Dr Lisa Buchan | *** | |
| Dr Geoff Botting | *** | |
| Peter Emery | , * | |
| Olivia Field | *** | |
| Heneage Legge-Bourke | *** | |
| Philippa Phelan | *** | |
| Brian Wood | ,* | |
| Nicholas Dolden | *** | |
| Dorian Grier | *** | |
| Susie Mather | *, *** | |
| Simon Warr | *, *** | |
| Secretary |
Dorian Grier | *** |
| Treasurer |
Nicholas Dolden | *** |
| Director |
Helen Marshall | |
| Independent Examiner |
Kelvin Barnes of Barnes4Business Limited | |
| CPRE Oxfordshire Buildings Preservation | John Alexander | |
| Trust Ltd | ||
| Honorary Consultants |
Angus Dart – Farming Jim Fletcher - Transport Professor Richard Harding - Water George Lambrick – Archaeology
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and Historic Buildings Nick Moon and Gordon Garraway – Rights of Way and Footpaths Martin Harris – Oxford Green Belt Network Michael Tyce – Without Portfolio Lisa Cheung – Planning **
appointment from 25 June 2022 appointment to 25 June 2022 trustee and director resigned as trustee 31 December 2022 resigned as trustee 4 May 2022 ***appointment from 4 May 2022
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The Oxfordshire Branch of the Campaign to Protect Rural England
Trustees’ annual report for the year end 31 December 2022 (Incorporating the Directors’ Report)
Governing Document
The memorandum and articles of association were incorporated as of 21 May 2002 as amended by special registration registered at Companies House on 4 August 2018.
Structure and Management
The Oxfordshire Branch of the Campaign to Protect Rural England is currently supported by four active districts committees i.e. Cherwell, South Oxfordshire, West Oxfordshire and the Vale of White Horse. It is also the intention to establish a fifth district committee covering Oxford City in the near future. Each of the districts meet separately and have their own chair, treasurer and secretary. Trustees comprise branch appointed trustees as well as the district chairs. Each trustee is elected annually. The trustees are also directors of the charitable company. They meet four times a year, in addition to the AGM In addition, there is a small network of specialist advisors that provide pro bono advice to the Charity in their areas of expertise. The Branch had a membership of 754 as at 31 December 2022.
During 2022, the charity had four salaried members of staff i.e. Director, Communications Manager, Administrator and Planning Coordinator, who was recruited towards the end of February 2022. The Director reports to the Chair of trustees, with remaining staff reporting to the Director.
The Branch is also supported by a President, and currently five Vice-Presidents.
An Annual General Meeting (AGM), which is open to all members, is held once per annum, normally in the Summer months.
Objectives
To promote and encourage for the benefit of the public, the improvement and protection of the English countryside and in particular that of Oxfordshire and its city, towns and villages and the better development of the rural environment.
Public Benefit
The trustees have complied with their duty in having due regard to the guidance on public benefit, as published by the Charity Commission, in exercising their powers and duties.
Activities in 2022
Our countryside continues to face many challenges. In Oxfordshire, CPRE has been incredibly busy responding to threats from proposed solar farms, warehouse developments, a holiday park and the Abingdon reservoir to mention just a few. In addition, we have the development of the next round of Local Plans (with Oxford City and Cherwell leading the charge). I would like to acknowledge the incredible work the staff team has been doing and the dedication of the volunteers who respond to these issues. Prioritising our limited resources is a huge challenge.
We have had some successes in the last year, notably the proposed revisions to the NPPF (the National Planning Policy Framework), which include the dropping of the iniquitous 5-year housing land supply rule. Overall we were sad to see the abandoning of the Oxfordshire 2050
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Plan but glad to see the back of the excessive housing growth forecasts it contained and are pleased to see a trend towards more realistic house building plans from some of the Districts (although Oxford City and Cherwell’s ambitions remain worrying).
The proliferation of speculative solar farm applications continues, including the massive West Botley proposal. In January 2023 we approved our position paper on renewable energy which confirms our support for renewables but opposes the development of large solar arrays on greenfield sites in landscape sensitive areas, such as Green Belt and Areas of Outstanding Natural Beauty. We do support the development of solar on rooftops and believe this could provide the majority of County’s solar energy needs. We have seen success in the refusal of permission for a solar farm near Burcot, South Oxfordshire, on the grounds it was in the Green Belt, but, unfortunately, the permission was narrowly granted for a similar development up the road at Nineveh Farm. We continue to campaign against this development, which is clearly in contravention of South Oxfordshire District Council’s Local Plan policy.
We are calling for a strategic land use policy which balances the needs of energy production with the need to produce food and improve and protect nature. There are encouraging signs that the Future Oxfordshire Partnership (the old Growth Board) will be taking this on board. We will be pushing for genuine public engagement in the development of such a plan.
In March 2022 we hosted George Eustace (the then Environment Secretary) to a celebration of our hedgerow project in Watlington. National CPRE has been campaigning to extend and protect our hedgerows – which are an important refuge for wildlife and a potent carbon sink – culminating in a launch of a report in the House of Lords in the summer. Since then, the Government has announced a target of creating 30,000 miles of new and restored hedgerows by 2037 and included hedgerows in the new ELMs funding scheme. This just shows the influence we can have.
Our finances always need careful consideration. We are in the lucky position of having some reserves – a result of some past donations and some careful investments. We are currently spending more than our income and eating into our reserves. This is fine provided this resource is well spent but in the longer term we will have to cut our cloth accordingly or find new sources of income. Many charities are struggling at present with the combined pressures of rising costs and falling income. CPRE is not immune; thankfully in Oxfordshire our fall in membership has been limited but this remains a concern. Given the pressures on the countryside we need to increase our support base. I hope we can do this in the coming year with events and campaigns to help us all to continue to protect the countryside.
We will be seeing some changes in the coming year. Two trustees, Peter Emery and Dorian Grier, are leaving us (and many thanks to them) and we are actively recruiting replacements. Also, unfortunately, Judy Crockett is stepping down as event’s organiser. Our events are not only really rewarding but a good way of getting to know our supporters and encouraging new members. I hope the Districts will pick up the baton. I must finish by thanking our staff, Helen, Becky, Julia and Lynda, our Trustees, volunteers and many supporters for their unstinting work in the past year. Our countryside is changing and CPRE is having a strong voice in how it should look in the future.
Financial Review
There was a net excess of expenditure over income before gains/losses on investments on unrestricted funds of £26,123 (net income of £4,880 in 2021) and net expenditure of £35,062 on restricted funds (net income of £40,877 in 2021). After adjustments for transfers between funds and the unrealised increase in value of investments, there was a net loss in unrestricted funds of £81,162 (net gain of £56,014 in 2021) and a net loss of £32,515 in restricted funds
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(net gain of £40,057 in 2021). Total unrestricted funds as at 31 December were £374,086 (£455,248 in 2021) and restricted funds were £94,212 (£126,727 in 2021). Total funds were represented by investments and bank and building society accounts and other assets totalled £468,298 (£581,975 in 2021).
The Trustees have determined that the level of unrestricted reserves should be set at the equivalent of around six months annualised expenditure (£45,000). The Trustees have set out a future Branch Strategy and designated funds will be set up as appropriate to fund key priorities identified as part of the Strategy. In addition, the trustees are anticipating that current unrestricted reserves will be required to meet costs arising from as yet unidentified challenges and threats to the Oxfordshire Countryside. Trustees have produced a future finance plan and are anticipating that current reserves will be required to fulfil future identified shortfalls in resources to enable it to support its current activities.
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Trustees’ responsibilities in relation to the financial statements
The Trustees (who are also directors for the purposes of company law) are responsible for the preparation of the Annual Report and the financial statements in accordance with UK Generally Accepted Accounting Practice (UK Accounting Standards and applicable law). The financial statements are required to give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity, including its income and expenditure, for that period. In preparing those financial statements, the Trustees are required to:
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select suitable accounting policies and apply them consistently
-
make judgements and estimates that are reasonable and prudent
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observe the methods and principles in the Charities SORP
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue operations.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the accounts 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 irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
This report has 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), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Small company provisions
This report has been prepared in accordance with the special provisions relating to small companies’ subject to the small companies’ regime within Part 15 of the Companies Act 2006.
Approved by the Executive Committee and signed on their behalf.
Professor Richard Harding
Chairman and Director
Date: 11 April 2023
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INDEPENDENT EXAMINER'S STATEMENT TO THE TRUSTEES OF THE OXFORDSHIRE BRANCH OF THE CAMPAIGN TO PROTECT RURAL ENGLAND FOR THE YEAR ENDED 31 DECEMBER 2022
I report to the trustees on my examination of the accounts of The Oxfordshire Branch of the Campaign to Protect Rural England for the year ended 31 December 2022.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.
Having satisfied myself that the charity is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINERS STATEMENT
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
INDEPENDENT EXAMINERS STATEMENT
I have completed my examination. In connection with my examination, no matter has come to my attention:
-
1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act 2011; and
-
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 130 of the Charities Act 2011 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Kelvin Barnes FCCA Barnes4Business Limited Chartered Certified Accountants 12 Murdock Road Bicester Oxfordshire OX26 4PP
Date: 11 April 2023
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The Oxfordshire Branch of the Campaign to Protect Rural England Statement of Financial Activities for the year ended 31 December 2022 (including Income and Expenditure Account)
| Notes Income from: Donations and legacies National subscriptions - branch share 4 Donations grants and local support Other Trading Activities Sale of books Sundry Investments Dividends COIF Charities Investment Funds - Income Units Bank Deposit interest Total income Expenditure on: Raising Funds Direct Costs of Fundraising Indirect Costs Charitable Activities 5 Total expenditure Net gains(losses) on investments Net Income/(expenditure) Transfers between funds Net Movement in Funds Reconciliation of funds: Fund balances at 2021 Fund balances at 31 December 2022 |
Restricted Unrestricted Total Restricted Unrestricted Total Fund Fund Funds Fund Fund Funds 2022 2022 2022 2021 2021 2021 £ £ £ £ £ £ 24,599 24,599 - 25,934 25,934 21,846 18,079 39,925 89,818 49,405 139,223 1,308 1,308 - 2,376 2,376 800 800 1,749 1,749 11,554 11,554 - 11,391 11,391 509 509 - 238 238 |
|---|---|
| 21,846 56,848 78,694 89,818 91,093 180,911 |
|
| - 0 0 301 301 612 612 826 826 1,572 1,572 56,908 81,844 138,752 48,941 84,029 132,970 |
|
| 56,908 82,971 139,879 48,941 86,213 135,154 |
|
| (52,492) (52,492) - 50,314 50,314 (35,062) (78,615) (113,677) 40,877 55,194 96,071 2,547 (2,547) 0 (820) 820 0 |
|
| (32,515) (81,162) (113,677) 40,057 56,014 96,071 126,727 455,248 581,975 86,670 399,234 485,904 |
|
| 94,212 374,086 468,298 126,727 455,248 581,975 |
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The Oxfordshire Branch of the Campaign to Protect Rural England
BALANCE SHEET
as at 31 December 2022
| Notes Fixed Assets Investments 7 Current assets Barclays Bank - Branch Banks & Building Societies - Districts Debtors Creditors - amounts falling due within one year Net current assets Total net assets Total Funds 8 Unrestricted Fund Revaluation Reserve Restricted Fund |
425,237 | Total Funds 2022 £ 425,237 43,061 |
465,691 | Total Funds 2021 £ 465,691 116,284 |
|---|---|---|---|---|
| 39,153 1,698 6,449 |
106,324 4,420 7,295 |
|||
| 47,300 (4,239) |
118,039 (1,755) |
|||
| 139,130 234,956 |
167,800 287,448 |
|||
| 468,298 | 581,975 | |||
| 374,086 94,212 |
455,248 126,727 |
|||
| 468,298 | 581,975 |
For the year ended 31 December 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The Directors/Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
The financial statements were approved by the Directors/Trustees on 11 April 2023 and signed on their behalf.
Professor Richard Harding - Chair
The notes on pages 10-13 form part of these financial statements
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The Oxfordshire Branch of the Campaign to Protect Rural England
Notes to the financial statements for the year ended 31 December 2022
1. Accounting policies
(i) Basis of accounting
The accounts 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), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
(ii) Fund accounting
The Unrestricted fund is available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
(iii) Income recognition
All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.
The Oxfordshire share of subscription income received from the National Office of CPRE is accounted for on an accruals basis. Income from events is treated as income when the events actually occur. Dividends are credited to the revenue account as they are received. Donations and legacies are recognised when the charity has entitlement to the resource and it is probable that the resources will be received.
(iv) Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity is not registered for VAT and where applicable, expenditure is shown inclusive of VAT. Campaign costs have been apportioned between expenditure on charitable activities and costs of raising funds based on an estimated percentage.
(v) Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
(vi) Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
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2. The Company
The Oxfordshire Branch of the Campaign to Protect Rural England (CPRE Oxfordshire) is formed under the Companies Act and has no share capital, being a company limited by guarantee. The maximum liability of each of its members is £1.
3. Directors/trustees information
Directors/trustees received no remuneration for their services (2021: £nil).
Expenses of £ nil for mileage, parking, other travel, and subsistence were reimbursed to directors/trustees (2021: directors/trustees reimbursed £nil. There were no other related party transactions.
4. Share of subscription income
Members of CPRE who are resident in Oxfordshire, and those wishing to support CPRE, are automatically members of the Oxfordshire Branch of CPRE, which is funded by a variable percentage of subscriptions and linked donations which National Office pass on quarterly.
5. Expenditure on charitable activities
| 5. Expenditure on charitable activities | ||||||
|---|---|---|---|---|---|---|
| Restricted | Unrestricted | Total | Restricted | Unrestricted | Total | |
| 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | |
| £ | £ | £ | £ | £ | £ | |
| Campaign Costs | ||||||
| Staff Salaries | 8,483 | 59,778 | 68,260 | 57,277 | 57,277 | |
| Projects | 4,888 | 3,870 | 8,758 | - | 5,434 |
5,434 |
| Subscriptions and donations | 25,000 | 535 | 25,535 | 18,761 | 1,490 | 20,251 |
| Bank Charges | 218 | 218 | - | 260 |
260 | |
| Travel/Expenses | 57 | 951 | 1,008 | - | 274 |
274 |
| Telephone/Internet | 47 | 1,378 | 1,425 | - | 1,109 |
1,109 |
| Stationary/Office Expenses | 13 | 1,562 | 1,576 | - | 1,147 |
1,147 |
| Web/Email Expenses | 55 | 55 | - | 3,667 |
3,667 | |
| Rent Insurance | 5,320 | 5,320 | - | 5,295 |
5,295 | |
| Sundry | 850 | 850 | - | 1,290 |
1,290 | |
| Contractors Costs | 18,359 | 18,359 | 30,180 | 30,180 | ||
| Events/ Meeting Expenses* | 665 | 665 | 60 | 60* | ||
| 56,847 | 75,181 | 132,028 | 48,941 | 77,303 | 126,244 | |
| Allocated to expenditure on raising funds | (826) |
(826) | (1,572) | (1,572) | ||
| 56,847 | 74,355 | 131,202 | 48,941 | 75,731 | 124,672 | |
| Members newsletters* | 5,954 | 5,954 | - | 7,323 |
7,323 * | |
| Governance | ||||||
| AGM and Annual Report* | 61 | 635 | 696 | - | 75 |
75 * |
| Independent Examination Fees | 900 | 900 | 900 | 900 | ||
| 61 | 1,535 | 1,596 | - | 975 | 975 | |
| Total Expenditure on charitable activities | 56,908 | 81,844 | 138,752 | 48,941 | 84,029 | 132,970 |
* 2021 figures comparatives have been re-presented for areas of expenditure shown.
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| 6. Employee Information Salary Employer's National Insurance Employer's Pension Contributions Total The average number of employees in the year was 4 (2021: 3). |
2022 £ 66,745 230 1,285 68,260 |
2021 £ 56,073 1,204 |
|---|---|---|
| 57,277 | ||
All employees have opted in to the National Employment Savings Trust (NEST) pension scheme.
7. Investments
| 7. Investments COIF Charities Investment Fund As at 1 January 2022 Revaluation for the year As at 31 December 2022 COIF Charities Deposit Account Total as at 31 December 2022 |
2022 £ 422,737 (52,492) 370,245 54,992 425,237 |
2021 £ 372,423 50,314 |
| 422,737 42,954 |
||
| 465,691 |
The company holds 135,288.78 Income Units in COIF Charities Ethical Investment Fund (held in the UK). One unit was valued at 273.67 pence (2021:312.47 pence) as at December 2022.
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| 8. Analysis of movements in funds 2022 Restricted Fund Need not Greed NNG) Group Against Reservoir Development (GARD) Donation in Memory of Margot Collins Cherwell Development Watch Alliance (CDWA) Vale District Cherwell District Hedgerow Heroes Unrestricted Fund Income Reserve Fund Revaluation Reserve Fund Total Funds 2021 Restricted Fund Need not Greed Group Against Reservoir Development Donation in Memory of Margot Collins Cherwell Development Watch Alliance Vale District Hedgerow Heroes Unrestricted Fund Income Reserve Fund Revaluation Reserve Fund Total Funds |
Funds Gains/ 1 Jan (losses) on 2022 Income Expenditure Investments Transfers £ £ £ £ £ 8,469 1,255 (149) 53,000 - (25,000) 62,500 (11,050) - - - - 2,758 (118) 2,547 20,591 (20,591) |
Funds 31 Dec 2022 £ 9,575 28,000 51,450 - 2,640 2,547 - |
|---|---|---|
| 126,727 21,846 (56,908) -2,547 |
94,212 |
|
| 167,800 56,848 (82,971) (2,547) 287,448 (52,492) |
139,130 234,956 |
|
| 455,248 56,848 (82,971) (52,492) (2,547) |
374,086 | |
| 581,975 78,694 (139,879) (52,492) - |
468,298 |
|
| Funds Gains/ 1 Jan (losses) on 2021 Income Expenditure Investments Transfers £ £ £ £ £ 7,001 1,568 (100) 11,750 56,250 (15,000) 62,500 2,661 1,000 (3,661) 2,758 31,000 (30,180) (820) |
Funds 31 Dec 2021 £ 8,469 53,000 62,500 - 2,758 - |
|
| 86,670 89,818 (48,941) - (820) |
126,727 | |
| 162,100 91,093 (86,213) 820 237,134 50,314 |
167,800 287,448 |
|
| 399,234 91,093 (86,213) 50,314 820 |
455,248 |
|
| 485,904 180,911 (135,155) 50,314 - |
581,975 |
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