The Trails Trust
Registered Charity No. 1094139 www.thetrailstrust.org.uk
The Charity that creates, improves and preserves access to the countryside for all - on foot, bicycle, ridden and driven horse and disabled conveyance.
Patrons : The Lord Hylton, The Rt Hon the Lord Waldegrave of North Hill PC. President : Angela Yeoman OBE DL
Please reply to: The Trails Trust Registered Office, Townsend Cottage, Townsend, Priddy, Wells BA5 3BP Tel: 01749 871264 email trailstrust90@gmail.com
Report of the Trustees for the year ended March 31[st] 2022
The trustees are pleased to report that the Trust has continued in the furtherance of its objectives during this period. The charitable objectives of The Trails Trust are:
‘For the benefit of the public to promote the protection, restoration and improvement of existing bridleways, byways and other public rights of way, and the addition of new bridleways, byways or other public rights of way, in the interests of social welfare and with a view to improving the conditions of life of the public’.
Agricultural Transition from EU Common Agriculture Policy to Environmental Land Management Scheme (ELMs).
TTT reported on The Mendip ELMs Test 159 ‘How to incentivise green infrastructure access & biodiversity creation’ grant funded by Defra (value £87,000).
TTT and the team designed and surveyed a permanent multi- use network (Rights of Way Improvement Plan) for the Mendip test area, interviewed fifty landowner and land manager participants using an aspirational route access and biodiversity report and questionnaire to ascertain participant willingness to create / improve public access and biodiversity across land holdings report here http://www.thetrailstrust.org.uk/pages/downloads.php.
Having established a strong willingness amongst participants to engage with public access and biodiversity TTT approached Defra to bid for a second follow on test in Landscape Recovery programme. Throughout 2021 – 2022 TTT has been working on test 159A proposal ‘ Incentivising green infrastructure public access and biodiversity creation in land management’. This test (value £159,000) will explore the advice and guidance framework and mechanisms, long term agreements and covenants, payments and blended finance that will be needed to enable landowners and land managers to plan, create and improve green infrastructure public access, with enhanced biodiversity in land management plans for their individual holdings. The team and participants will also deliver best practice and landscape scale management plans. This test will report in 2023 – 2024
Farming in Protected Landscape (FiPL) scheme.
TTT has supported members and trustees involved in FiPL in their areas which have seen the development of some useful permissive bridleways.
Trustees: Chairman – Paul Hooper OBE, Hannah Gardner BSc (Hon), MSc, CEnv, MRICS Greg Glendell, Jennifer Ham BHSI MAE, Sonia Kundu, Fiona Powell, Sally Whittaker
Company Secretary: Rachel Thompson MBE. Registered Company Address: Townsend Cottage, Townsend, Priddy, Wells BA5 3BP
TTT is a Company limited by Guarantee registered in England and Wales No 3637593.
National consultations, campaigns and forums - In 2021 / 2022 TTT has
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Responded to the Government’s Julian Glover landscape review.
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Featured on Country File – focusing in the ELMs test and TTT negotiation strategy.
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Met with The Rt Hon Lord Benyon Parliamentary Under Secretary of State at Defra to discuss the land management scheme, rights of way improvement plans, the future of historic ways / 2026 cut-off date.
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Campaigned successfully for the abolition of the Definitive Map 2026 cut off for historic right of way claims – thereby saving miles of green lanes and other routes
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Joined forces with the Nature for Everyone national campaigns.
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Working with Natural England to develop the use of CROW Act 2000 s16 dedications for linear routes – particularly advantageous for railway path projects and in woodland.
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Campaigned successfully for a seat on Defra’s national access and engagement with nature forum.
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Worked collaboratively with a number of user groups and organisations (notably Cycling UK, Disabled Ramblers, BHS, historic railway estate) on local and national rights of way projects and issues such as Outdoor Access Alliance, Chew Valley Lake Trail, Strawberry Line.
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Responded to a number of road developments such as A38 and Banwell Bypass in Somerset.
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Supported TTT members and other organisations through on-line advice and discussion forums including Essex bridleways, Stratford and Mendip Councils, Rail to Trail project.
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Supporting several TTT members who have become active in their local access forums, campaigning for improved access in their areas.
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Maintained an online presence through website, Facebook and twitter.
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Started to develop a ‘body of knowledge’ which could include useful videos, webinars (e.g. BHS), links etc which could be offered to members.
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Started to develop landowner negotiation toolbox / handbook – this work continues in the ELM 159A test work.
Trustees
The trustees for 2021 – 2022 were Paul Hooper OBE (Chairman), Sally Whittaker, Jennifer Ham, Lynn Myland, Greg Glendell, Fiona Powell, Sonia Kundu and Hannah Gardner. Rachel Thompson MBE continues as development and administration officer. The Board was very sorry to say goodbye to retiring trustee and rights of way officer Sheila Petherbridge and thank her for her extraordinary work in supporting TTT for so many years.
Anyone interested in serving as a trustee should register their interest by writing to TTT at trailstrust90@gmail.com
With best wishes and thanks to all our members for their continuing hard work and support Paul J Hooper OBE for the Board of Trustees
The Trails Trust
Registered Company Number: 03637593(England and Wales) Registered Charity Number: 1094139
Report of the Trustees and Unaudited Financial Statements For The Year Ended 31 March 2022 For THE TRAILS TRUST
1
The Trails Trust Contents of the Financial Statements For the Year Ended 31 March 2022
| Page | |
|---|---|
| Report of the Trustees | 3 |
| Independent Examiner’s Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 - 7 |
| Notes to the Financial Statements | 8 - 9 |
| Detailed Statement of Financial Activities | 10 |
2
The Trails Trust
Report of the Trustees For the Year Ended 31 March 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company Number 03637593 (England and Wales) Registered Charity Number 1094139 Registered Office Townsend Cottage Townsend, Priddy Wells, Somerset BA5 3BP Trustees Jennifer Mary Ham Sheila Petherbridge (retired 27/09/2021) Sally Whittaker Lynn Myland Paul J Hooper OBE Hannah Gardner (appointed 27/09/2021 Greg Glendell (appointed 27/09/2021) Sonia Kundu (appointed 27/09/2021 Fiona Powell (appointed 27/09/21) Company Secretary Rachel Thompson MBE Independent Examiner Priddy Accountancy Ltd (Rick Tobiassen)
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
ON BEHALF OF THE BOARD
Trustee Paul J Hooper OBE
Date 26/09/2022
3
The Trails Trust
Independent Examiner’s Report to the Trustees of
The Trails Trust
I report on the accounts for the year ended 31 March 2022 set out on pages five to nine.
Respective responsibilities of trustees and examiner
The charity’s trustees (who are also directors for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
Examine the accounts under Section 145 of the 2011 Act
To follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
To state whether particular matters have come to my attention.
Basis of the independent examiner’s report
My examination was carried out in accordance with the 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 statements below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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(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 Sections 386-387 of the Companies Act 2006; and
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to prepare accounts which accord with the accounting records, comply with the accounting requirements of sections 394-395 of the Companies Act 2006 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
Signed R Tobiasson 28/09/22
4
5
The Trails Trust
Statement of Financial Activities for the year ended 31 March 2022
| 2022 | 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | ||||
|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |||||
| Funds | Funds | Funds | Funds | Funds | Funds | |||||
| Notes | £ | £ | £ | £ | £ | £ | ||||
| Incoming Resources | ||||||||||
| Incoming resources from generated funds |
||||||||||
| Voluntary Income | 26,458.45 | - | 80250 | - | 80250 | |||||
| Activities for generating funds |
2 | - | - | - | - | - | - | |||
| Investment Income | 3 | 71.48 | - | 71.48 | 98.15 | - | 98.15 | |||
| Total Incoming Resources |
26,529.93 | - | 80348 | - | 80348 | |||||
| Resources Expended | ||||||||||
| Costs ofGeneratingFunds | ||||||||||
| Costs of Generating Voluntary Income |
- | - | - | - | - | - | ||||
| Governance Costs | - | - | - | - | - | - | ||||
| Other resources expended | 23,031.80 | - | 23,031.80 | 74223 | - | 74223 | ||||
| Total Resources Expended |
23,031.80 | - | 23,031.80 | 74223 | - | 74223 | ||||
| Net incoming / (outgoing) Resources |
3498.13 | - | 3498.13 | 6125 | - | 6125 | ||||
| Reconciliation of Funds | ||||||||||
| Total Funds brought forward |
18,374.01 | 18374.01 | 12249 | 12249 | ||||||
| TOTAL FUNDS CARRIED FORWARD |
21,872.14 | 21,872.14 | 18374 | 18374 | ||||||
The notes form part of these financial statements.
- 5 -
The Trails Trust
Balance Sheet
as at 31 March 2022
| 2022 | 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Unrestricted Funds |
Restricted Funds |
Total Funds |
|||||||
| Notes | £ | £ | £ | £ | £ | £ | ||||||
| CURRENT ASSETS |
||||||||||||
| Prepayments & accrued income |
- | - | - | - | - | - | ||||||
| Cash at Bank | 21,872 | 21872 | 18374 | 18374 | ||||||||
| NET CURRENT ASSETS |
21,872 | 21,872 | 18374 | 18374 | ||||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES |
21,872 | 21,872 | 18374 | 18374 | ||||||||
| NET ASSETS | 21,872 | 21,872 | 18374 | 18374 | ||||||||
| FUNDS | ||||||||||||
| Unrestricted funds | 21,872 | 21,872 | 18374 | 18374 | ||||||||
| Restricted funds | ||||||||||||
| TOTAL FUNDS | 21,872 | 21,872 | 18374 | 18374 | ||||||||
The notes form part of these financial statements.
- 6 -
The Trails Trust
Balance Sheet (continued) At 31 March 2022
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The trustees have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
Ensuring that the charitable company keeps accounting records that comply with sections 386-387 of the Companies Act 2006 and Preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its income and expenditure for each financial year in accordance with the requirements of sections 394-395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial reporting Standard for Smaller Entities (effective April 2008).
The financial statements were approved by the Board of Trustees on and were signed on its behalf by
Paul J Hooper OBE Trustee (Chairman)
The notes form part of the financial statements
- 7 -
The Trails Trust
ACCOUNTING POLICIES
Accounting Convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial reporting Standards for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and reporting by Charities.
Incoming Resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources Expended
Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
| ACTIVITIES FOR GENERATING FUNDS | |
|---|---|
| 2021 2022 | |
| £ £ | |
| Fundraising events |
0 0 |
| INVESTMENT INCOME | 2021 2022 |
| £ £ | |
| Deposit Account Interest | 98 71 |
The notes form part of the financial statements
- 8 -
The Trails Trust
TRUSTEES’ REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2022.
| 2021 2022 | ||
|---|---|---|
| £ £ | ||
| Trustees’ Expenses | - - | |
| STAFF COSTS | 2021 2022 | |
| £ £ | ||
| Wages and salaries | - - | |
| MOVEMENT IN FUNDS | ||
| Net | ||
| movement | ||
| At 01.04.21 | in funds At 31.03.22 | |
| £ | £ £ | |
| Unrestricted funds | ||
| General fund | 18,374 | 3,498 21,872 |
| Restricted funds | ||
| Restricted funds |
- | - |
| TOTAL FUNDS | 18,374 | 21,872 |
| Net movement in funds, included in the above are as follows: | ||
| Incoming | Resources Movement | |
| Resources | Expended in funds | |
| £ | £ £ | |
| Unrestricted funds | ||
| General fund | 26,529 | 23,031 3498 |
| Restricted funds | ||
| Restricted funds | - | - - |
| TOTAL FUNDS | 26,529 | 23,031 3498 |
The notes form part of the financial statements
- 9 -
The Trails Trust
| The notes form part of the financial statements INCOMING RESOURCES Voluntary Income Gifts Donations Grants Subscriptions Activities for generating funds Fundraising Events Consultancy and Sales of Publications Investment Income Deposit incoming interest Total incoming resources RESOURCES EXPENDED Costs of generating voluntary income Sundries Governance costs Legal fees & bank charges Support Costs Management Trustee's expenses Administration Costs Advertising IT Expenses Finance Insurance Other Maintenance Events Project expenses Website Costs Project Officer Fee Project Services Project Expenses Total resources expended |
2022 £ 18308 0 7035 0 1115 26458 0 0 71 26529 0 7 0 121 0 185 947 1160 0 75 20536 23031 |
2021 £ 71493 0 7800 0 957 |
|---|---|---|
| 80250 0 0 98 |
||
| 80348 0 0 0 60 0 |
||
| 733 942 130 0 |
||
| 165 0 72193 |
||
| 74223 |
- 10 -
The Trails Trust
Net (expenditure)/income
3498 5192
The notes form part of the financial statements
- 11 -
The TrnÉls Trn Indepemdeni Eiwiner's Report to Iht Trnstus of I report on ihe accoun1$ for the yw etthl 31 Mar¢h 2022 s# on pages io nine. Rry)¢ftlv¢ r¢JpomslbHltl¢s •(trt¢S ¢x•mlner The Lhariiy'5 iriistees (who are also direc10 for the wrp%t5 of co[rynY law) are w$ibl¢ for the prep2rg1ion of the a)Unts. Thc ¢hwriry's trte¢S corL8idu that an audit 15 n¢x requtred for year{werSe£110n IW2) of the Chariti¢s Aci 2011 lthc 2011 Act) or¥J an in&pcthnt eximitoI1 i¥ iequtye HaN'ing satisfied myself thar ihe chariry is not $je¢l to aw"1 con¥>aDy law s1 15 eligibl¢ for iThlerrtdeni ¢xaminalin il 1$ my rt4x)nsibilily to". F.xarninc ihc accoltnts undcr S¢aion 145 of 2011 Act To tollow the prUle$ laid in the Crtnernl Dittcii(ms ¥¢n by the cty Commission (under Scction 14Sl5llb) ofihe 2011 A¢il- To Sthic whcther prticular mitFs knve Come my •ttentioti. B•ib ofihe Ind¢p¢nd¢t ¢y#thr'• r¢port My exarninatlOTh Was carri¢>J out in accordance with the Genernl dirediom given by the Chorily Commission. An mination inLluiks a T¢¢W of Ik CVling tecord$ by tk ¢hariry and a comparisun of thc aLeounts prcsLni¢d with thosc record li also in¢lt¢S ¢0Thgidern¢ioo of 8ny unusual it¢ny or dI10$ur¢S in actount& and kiThg cxpl&rtiiiiirL¥ from )U as iruses concerningony Such mwets. The procethwes underthken do n(yl prm?de all the ei'iden¢e Ihat would b¢ rwuired in an audii. and LwnwtKntly no (yftion is 8ivu a6 10 whah¢r acLthJnts pr¢Neni a 'tru¢ and f¥ir VLLY. and ih. rLyon is limittxl io ikns¢ mttt¢fS in th¢ sw¢m¥xts¥ iK'h)w. Independent exxlldner'i st•tcmeBt In LonncLtiort with my cxarninatii)n. no Mat h6 ¢om¢ w my ai*niion: (11 which giles me ffwn•ble b¢li¢%r ihaL in •ny material ru¢1. the rtquircrnertll to keep accountin8 records in accDrd8Dce wilh S'on5 38&387 olthe Lomp&rri¢s Aa 21KK>: and 10 prepJre aLLX)wits which accord with I1 accounting record& comply with Ihc accountill8 wuir¢m¥'nt¥ (Trf Sections 394-395 of ihe Companies Aci 21Th wih the and rywiples 4)f the Stsiernent of ReLornmcnded PTaLticc'. Accounlin8 and Rqyorting by Chariii haie noi bttn meL or 12} 10 which, in rny opiDion. ailenlion slMHthi bE thawn in order io enabk 8 pr(w understhnding ofthe accoun15 lo