2021-03-31-accounts

EIGHTEENTH ANNUAL REPORT 2020-21

Broomhill viewpoint looking to Chirl Hill

Charity number: 1094854 Prepared by the Trustees

1

The Garganey Trust

11 Springfields, BARNSLEY, Yorkshire, S75 1JS

e-mail	[e-mail]	[e-mail]
Website	www.garganeytrust.co.uk
Twitter	@garganeytrust
Charity number:	1094854
Trustees:	Jeff Lunn – Chairman	e-mail: [e-mail]
	David Knight
	Andrew Barker
	Geoffrey Carr
	Dr Keith Clarkson
Solicitors:	Crombie Wilkinson	(Richard Watson)
	19 Clifford Street
	YORK
	YO1 1RJ
	Tel: [phone]
Land Agent:	Neville Turton
Accountants:	Jones & Co., York

2

Sites: Broomhill Flash, Wombwell, Barnsley Clegg’s Meadow, Broomhill, Barnsley Denby Delf, Upper Denby, Kirklees Thunderbridge Meadows, Shelley, Kirklees Flamborough Sea-watching Observatory

Eighteenth annual report – to March 2021

This report covers the work by the Garganey Trust from April 2020 to March 2021 at Broomhill Flash, Clegg’s Meadow, Chirl Hill & The Fleet in Barnsley, at Denby Delf at Upper Denby, Kirklees, at Thunderbridge Meadows, Shelley, Kirklees; and at Flamborough Head, East Riding of Yorkshire.

This report covers the period when the country was first affected by the Coronavirus (Covid19) epidemic. A national lockdown was announced on March 23[rd] , 2020, and continued for some months, to be followed by further partial lockdowns and restrictions. As such, Trust activities were limited and curtailed, although key workers such as farmers were allowed to continue their work and so the management of the Trust sites could carry on. Some effects of the epidemic were that Trustees and volunteers were confined to home for significant periods with restricted travel, and with all of the country affected in this way, it was difficult to maintain any semblance of business as usual. The hide at Broomhill was closed all year; the annual Trustees meeting was conducted virtually via computer; the final celebration events and competitions for the ‘Wings across the Ings’ project had to be cancelled, and all the reserves were closed to the public as per government guidance and legislation, for significant periods. In the first lockdown especially, this resulted in complaints from the public at Denby Delf, where, despite an agreed approach with the Upper Denby Village Committee, the police had to be called out on a number of occasions to deal with people flaunting the rules.

Nevertheless, further progress was made behind the scenes.

At Flamborough, the Sea-watching Observatory on the Headland (leased to the Garganey Trust) was similarly affected by the restrictions, though members of the Flamborough Bird Observatory were able to use it for limited periods and with social distancing rules in place.

At Broomhill, we had hoped that we could re-schedule the cancelled celebratory events, but unfortunately this proved to be impossible. The winners of the photographic and poetry competitions were assessed virtually and results posted on the web-site. An unexpected bonus was the offer from Wildscapes CIC to dig 4 new ponds on the reserve as part of the Great Crested Newt District Licensing project whereby new ponds for the amphibian are created in advance of developments (as long as the new sites are located close to existing colonies). Two twin ponds up to 1.5 m deep were created in February 2021 on the east (village) side of the reserve and on the north ditch. Preparations were made to install fencing at Chirl Hill for the 2021 grazing season. Mr Richmond managed to get a successful barley crop off Chirl Hill despite the recent completion of the earthworks and preparations were made for sowing of the Stewardship strips in 2021.

Management of Denby Delf and Thunderbridge Meadows continued with Gareth and Maria Parkinson of Hazlewood Conservation, who continued to implement the plans for scrub and meadow management, and removal of invasive plants. At Denby Delf, the lockdown resulted in the site being indundated by walkers and dogs with up to 100 people counted on site on one day at Easter. As agreed with the local community, new fencing was installed to better manage visitors as well as allow for the introduction of stock. Richard Chippendale completed the fencing work over the winter period which should alleviate the pressure on the two meadows. Rob Bower took the haycrop.

At Broomhill, for our regular management, we again commissioned Mr Paul Hughes of Greentree to cut the hedges and the RSPB via Jeff Wragg to cut extensive swathes of softrush. Mr Jonathan Seels our licensee farmer cut Clegg’s meadow and was also able to graze his cattle on site.

This was the first year post-WATI and although it was unfortunate that the pandemic hampered monitoring efforts, it was encouraging to report breeding Lapwings, Ringed and Little Ringed Plovers on the Fleet plus Avocets displaying, and a brood of Mandarin Ducks was seen. On the Flash, Herring Gulls nested for the first time although it was an average breeding season for waterfowl. A review of the success of the Trust’s management of Broomhill Flash for its breeding birds since its acquisition in 2003 was published ( Lunn, J. 2021 . The effects of water level management on the breeding bird community of a wet lowland grassland and open water nature reserve. Naturalist 146 , 30-43. )

The Trust held its AGM virtually in October. Due to Mr Nigel Jones retiring, the Trust’s accountants changed to his successor Morrell Middleton at York. Mr Neville Turton, Land Agent, also retired and Wilbys of Barnsley were appointed as the Trust’s new advisors (Mr Tim Scourfield).

Grants or donations were received in the report period from:

DEFRA (Countryside Stewardship Scheme and Higher Level Scheme)

Single Payment Scheme

Thanks

Many people have continued to help the Trust throughout the period. The Trustees thank the volunteers, especially Mr Mick Rushton, Mr Ian Carter, Mr John Seeviour and Mr Edgar Atkinson for looking after the Broomhill hide and car-park especially during the lockdowns.

Thanks also to: Richard Watson (Crombie Wilkinson, Solicitors); Neville Turton (Land Agent); other volunteers David Waddington, Shaun Roebuck, Keith Fisher, Peter Kent, Alan Whitehouse, John Law, Chris Harris and Sid Renouf; Natural England, especially Craig Ralston from the Lower Derwent Valley; Geoff Carr Ecology (for ringing the Barn Owls); Paul Hughes (Greentree); Gareth and Maria Parkinson of Hazelwood Conservation; Jeff Wragg, David Waddington and Heather Bennett of the RSPB; Stephen Slater of Denroyd Farm; Pete Wall of the YWT/Dearne Valley Nature Improvement Area; David Wilde (Denby Dale Countryside Officer), Paul Bichan (Bittern Excavations Ltd) and Dave Bichan, Pete Wall and the Dearne Valley volunteers (Yorkshire Wildlife Trust); Richard Chippendale (fencer), Wildscapes CIC (Steven Greenwood, Paul Jarman), and our tenant and licensee farmers Richard Richmond, Jonathan Seels and Rob Bower.

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The Garganey Trust

The Garganey Trust was formed in 1998 to secure the future of Broomhill Flash - a special place for wildlife and people in the Dearne Valley of Yorkshire. Its aims are

•

to promote the conservation of the heritage especially Yorkshire’s biodiversity and in particular to manage Broomhill Flash

to provide access, education, demonstration and research opportunities for learning about

biodiversity

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EIGHTEENTH ANNUAL REPORT 2020-2021

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Charity number: 1094854
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Prepared by the Trustees

GARGANEY TRUST

ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

EIGHTEENTH ANNUAL REPORT 2020-2021

INDEX

Page

1 - 5

6

7

8 9 - 30

Trustee's Annual Report Independent Examiner’s Report Statement Of Financial Activities Balance Sheet Notes To The Accounts

INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF THE

GARGANEY TRUST

I report on the accounts of the Trust for the year ended 31 March 2021, which are annexed.

Respective responsibilities of the trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity's consider that an audit is not required for this year under section 144 of the Charities Act (the Act), and that an independent examination is needed.

It is my responsibility to:

1. Examine the Trust's accounts under section 145 of the 2011 Act,

2. To follow the procedures laid down in the General Directions given by the Commission (under section 145(5)(b) of the Act), and

3. To state whether particular matters have come to my attention.

Basis of independent examiners’ 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 by the charity and a comparison of the accounts presented with those records. It also consideration of any unusual items or disclosures in the accounts, and seeking from you as trustees concerning any such matters. The procedures undertaken do not all the evidence required in an audit, and consequently we do not present an audit opinion the view given in the accounts.

Independent examiners’ statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charites Act, or

the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and I 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.

Stephen Morrell ACCA Jones & Co. Chartered Certified Accountants 3 Cayley Court Clifton Moor York YO30 4WH

20-Jan-22

6

	GARGANEY TRUST	GARGANEY TRUST	GARGANEY TRUST	Charity No (ifany)	1094854
	Annualaccountsforthe period
	Period start date	01/04/2020	To	Period end date	31/03/2021
Section A	Statement of financial activities (SOFA)
Recommended categories by activity Incoming resources (Note 3) Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Separate material item of income Capitalisation Of Heritage Asset		Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
		-	-	-	-	30
		28,779	90,316	-	119,095	157,439
			-	-	-	-
		2,126	-		2,126	1,333
		-	-	-	-	-
			-	-		-
Total		30,905	90,316	-	121,221	158,802
		-	-	-	-	-
		19,202	18,050	-	37,252	257,824
		3,872	-	-	3,872
		2,118		-	2,118	-
		25,192	18,050	-	43,242	257,824
		5,713	72,266	-	77,979	99,022 -
		-	-	-	-
		5,713	72,266	-	77,979	99,022 -
		-	-	-	-	-
		732 -	528	-	204 -	-
		-	-	-	-	-
		-	-	-	-	-
		4,981	72,794	-	77,775	99,022 -
		262,112	493,053	-	755,165	854,187
		267,093	565,847	-	832,940	755,165

7

Section B Balance sheet

Fixed assets Intangible assets Tangible assets Heritage assets (Note 7) Investments Total fixed assets Current assets Stocks Debtors Investments Cash at bank and in hand (Note 10) Total current assets Creditors: amounts falling due within one year (Note 8) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year Provisions for liabilities Total net assets or liabilities Funds of the Charity Endowment funds (Note 13) Restricted income funds (Note 13) Unrestricted funds Revaluation reserve Total funds Signed by one or two trustees on behalf of all the trustees	Guidance Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
		-	-	-	-	-
		-	-	-	-	-
		130,726	558,228	-	688,954	688,954
		-	-	-	-	-
		130,726	558,228	-	688,954	688,954
		-	-	-	-	-
		6,691	-	-	6,691	-
		-	-	-	-	-
		130,276	7,619	-	137,895	66,811
		136,967	7,619	-	144,586	66,811
		600	-	-	600	600
		136,367	7,619	-	143,986	66,211
		267,093	565,847	-	832,940	755,165
		-	-	-	-	-
		-	-	-	-	-
		267,093	565,847	-	832,940	755,165
		-			-	-
			565,847		565,847	493,053
		267,093		-	267,093	262,112
					-
		267,093	565,847	-	832,940	755,165
		Signature		Print Name		Date of approval dd/mm/yyyy

CC17a (Excel)

26/01/2022

8

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These 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 accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with � preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with � Ireland (FRS 102)the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with the Charities Act 2011. FRS 102.*The charity constitutes a public benefit entity as defined by �

• -Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support The charity is considered to be a going concern as theare are the conclusion that the charity is a going sufficient reserves to cover the charities libilities for the concern; forseeable future. Disclosure of any uncertainties that make the N/A going concern assumption doubtful; Where accounts are not prepared on a going N/A concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts pre	sent a tru	e and fair view and the accounting policies adopted are those outlined in note { }.	e and fair view and the accounting policies adopted are those outlined in note { }.
Yes No	�	* -Tick as appropriate
	�
Please disclose	:
(i) the nature of	the chan	ge in accounting policy;	Any land purchased by the charity is no longer written-off the the SOFA as an expense but capitalised and reclassed as a Heritage Asset on the Balance Sheet.
(ii) the reasons provides more r and	why apply eliable an	ing the new accounting policy d more relevant information;	The new accounting policy more accurately reflects the value of the land as an item with a useful life greater than one year as well as being an asset with scientific and environmental qualities that is maintained principally for it's contribution to knowledge and culture. This is more reflective of the overall aims and activites of the charity.
(iii) the amount the current peri aggregate amou before those pr	of the adj od, each nt of the esented, 3	ustment for each line affected in prior period presented and the adjustment relating to periods .44 FRS 102 SORP.	The value of the land at Broomhill Flash purchased in 2004 and the associated costs of acquisition, have been revalued as having a value equal to the orignal purchase cost of £130,726. This amount has been disclosed in the SOFA as a Other Income in the 2018 accounts.

1.4 Changes to accounting estimates

No changes to a	ccounting	estimates have occurred in the reporting period (3.46 FRS 102 SORP).	estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes No	�	* -Tick as appropriate
	�
Please disclose	:
(i) the nature of	any chan	ges;	N/A
(ii) the effect of assets and liabi	the chang lities for t	e on income and expense or he current period; and	N/A
(iii) where pract more future per	icable, th iods.	e effect of the change in one or	N/A
1.5 Material prior year errors

(iii) where practicable, the effect of the change in one or	N/A
more future periods.
1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No Please disclose	�	* -Tick as appropriate	* -Tick as appropriate
	�
	:
(i) the nature of	the prior	period error;	N/A
(ii) for each prio amount of the c affected; and	r period p orrection	resented in the accounts, the for each account line item	N/A
(iii) the amount earliest prior pe	of the cor riod pres	rection at the beginning of the ented in the accounts.	N/A

CC17a (Excel)

26/01/2022

9

Section C Notes to the accounts (cont)

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change N/A in accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments:

Fund balance as restated

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

CC17a (Excel)

26/01/2022

10

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.	Yes No N/a	Yes No N/a	Yes No N/a
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2.4 ASSETS Intangible fixed assets Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. Volunteer help These are capitalised if they can be used for more than one year. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments		Yes No N/a	Yes No N/a	Yes No N/a
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Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and
	maintained principally for their contribution to knowledge and culture. The depreciation
	rates and methods used as disclosed in note 9.6.1.4.

	They are valued at cost.
Investments	Fixed asset investments in quoted shares, traded bonds and similar investments are
	valued at initially at cost and subsequently at fair value (their market value) at the year
	end. The same treatment is applied to unlisted investments unless fair value cannot be
	measured reliably in which case it is measured at cost less impairment.
	Investments held for resale or pending their sale and cash and cash equivalents with a
	maturity date of less than 1 year are treated as current asset investments
Stocks and work in	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress	realisable value.
	Goods or services provided as part of a charitable activity are measured at net realisable value
	based on the service potential provided by items of stock.
	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
	contract.
	Debtors (including trade debtors and loans receivable) are measured on initial recognition at
Debtors	settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
Current asset	The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and
investments	cash equivalents with a maturity date of less than one year held for investment purposes rather
	than to meet short term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

	Yes	No	N/a
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14

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE N/A

14

Section C Notes to the accounts (cont)

Donations andgifts Gift Aid Legacies General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Donatedgoods,facilities and services Other Total ESS Grants WATI Grants Flamborough Grants Other Total FDM Reimbursement Other Total Interest income Dividend income Rental and leasingincome Other Total Total Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual propertyrights Other Total Other information: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income: Note 3 Analysis of income Analysis Donations and legacies: Charitable activities:	Analysis of income Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Donations andgifts	-	-	-	-	3,223
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	-	-	-	-	3,223
	ESS Grants	28,779	-	-	28,779	31,176
	WATI Grants	-	90,316	-	90,316	126,263
	Flamborough Grants	-		-		-
	Other	-	-	-	-	-
	Total	28,779	90,316	-	119,095	157,437
	FDM Reimbursement		-	-		-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total		-	-		-
	Interest income	8	-	-	8	55
	Dividend income	-	-	-	-	-
	Rental and leasingincome	2,118	-	-	2,118	1,278
	Other	-	-	-	-	-
	Total	2,126	-	-	2,126	1,333
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-
	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		30,905	90,316	-	121,221	158,802
All income in the prior year was unrestricted except for: (please provide description and amounts)		N/A
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
		N/A
Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)		N/A

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Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income. Please give details of other forms of government assistance from which the charity has directly benefited.	This year Last year £ £ Description	This year Last year £ £ Description	This year Last year £ £ Description
		-	-
		-	-
		-	-
	Total
	N/A
	N/A

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Section C Notes to the accounts (cont)

Note 5 Analysis of expenditure

TOTAL EXPENDIT Expenditure on charitable activities Other Separate material item of expense Expenditure on raising funds:	Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Incurred seeking donations	-	-	-	-	-
	Incurred seeking legacies	-	-	-	-	-
	Incurred seeking grants	-	-	-	-	-
	Operating membership schemes and social lotteries	-	-	-	-	-
	Staging fundraising events	-	-	-	-	-
	Fudraising agents	-	-	-	-	-
	Operating charity shops	-	-	-	-	-
	Operating a trading company undertaking non-charitable trading activity	-	-	-	-	-
	Advertising, marketing, direct mail and publicity	-	-	-	-	-
	Start up costs incurred in generating new source of future income	-	-	-	-	-
	Database development costs	-	-	-	-	-
	Other trading activities	-	-	-	-	-
	Investment management costs:	-	-	-	-
	Portfoliomanagement costs	-	-	-	-	-
	Cost of obtaining investment advice	-	-	-	-	-
	Investment administration costs	-	-	-	-	-
	Intellectual property licencing costs	-	-	-	-	-
	Rent collection, property repairs and maintenance charges	-	-	-	-	-
		-	-	-	-	-
	Total expenditure on raising funds	-	-	-	-	-
	Site Maintenance and Conservation	18,602	18,050	-	18,602	24,494
	Accountancy/Examiner Fees	600	-	-	600	600
	Trustee Travel Expenses		-	-		-
	ConsultancyExpenses	-	-	-	-	232,730
	Total expenditure on charitable activities	19,202	18,050	-	37,252	257,824
	Donation	3,872	-	-	3,872	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	3,872	-	-	3,872	-
	Insurance	1,228	-	-	1,228	-
	Printing,Postage & Stationery	768	-	-	768	-
	Bank Charges	122	-	-	122	-
				-	-	-
		-	-	-	-	-
	Total other expenditure	2,118	-	-	2,118	-
	URE
		25,192	18,050	-	43,242	257,824

Other information: Analysis of expenditure on charitable activities

Activity or programme	Activities undertaken directly	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Total prior year
	£		£	£	£	£
Activity 1 Activity2	SiteMaintenance of Broomhill Flash		2208	0	2208
	WATI Purchase and development		14,880	0	14880	232,730
Other	Flamborough		962	0	962	-
	One off		3,872	0	3872
Total			21,923	0	21,923	232,730
Prior year expenditure on charitable activities Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)
		In the 2020 accounts, £232,730 was incurred on consultancy fees and other costs in developing the WATI project.

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Section C Notes to the accounts

Note 6 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	200	200
	400	400

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Section C Notes to the accounts (cont)

Note 7 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

Land at Broomhill Flash costing £130,726 was purchased in 2004 and (i) Explain the nature and scale of additonal land at Wombwell, Barnsley was purchased in 2017 for heritage assets held. £558,228. The accounting policies for the treatment of Heritage Assets are those in line with FRS 102. Assets are shown at cost and significant (ii) Explain the policy for the improvments are capitalised in line with GAAP. Any general acquisition, preservation, preservation works are treated as a repair expense in the SOFA. management and disposal of heritage Heritage Assets are held for the benefit of the public and ecological assets. study. As such they are not intended to be sold or held for monetary gain.

16.2 Cost or valuation

At beginning of the year Additions Disposals Revaluations Transfers At end of the year Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of year Nat book value at the beginning of the year Net book value at the end of the year 16.5 Impairment Please provide a description of the eve led to the recognition or reversal of an 16.3 Depreciation and impairments 16.4 Net book value*	Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £	Total £
	688,954	-	-	-	688,954
	-		-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	688,954		-	-	688,954
	N/A					Straight Line ("SL") or Reducing Balance ~~""~~
	Nil					~~(RB)~~
			- - - - - - - - - - - - - - - - - - - - 688,954 - - 688,954 N/A
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	688,954		-	-	688,954
	688,954		-	-	688,954
	nts and circumstances that impairment loss.
			N/A

16.6 Revaluation If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation N/A the name of independent valuer, if applicable N/A qualifications of independent valuer N/A the methods applied and significant assumptions N/A any significant limitations on the valuation N/A

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16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period	At valuation Group A £	At cost Group B £	Total £
	-	688,954	688,954
	-		-
	-	-	-
	-	-	-
	-	-	-
	-	688,954	688,954

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.	N/A
	N/A
	N/A
	N/A

16.9 Five year summary of heritage assets transactions

	2020	2019	2018	2017	2016
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	558,228	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	558,228	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

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Section C Notes to the accounts (cont)

Note 8 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	600	600	-	-
	-	-	-	-
	-	-	-	-
	600	600	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

N/A

Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

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Section C Notes to the accounts (cont)

Note 9 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial N/A position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial N/A assets pledged as security and the terms and conitions related to its pledge should be given here.

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Section C Notes to the accounts (cont)

Note 10 Cash at bank and in hand

Note 10 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	-	-
	137,896	66,811
	-	-
	137,896	66,811

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Section C Notes to the accounts (cont)

Note 11 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

The majority of the charity's income is in the form of grants from other charitable organisations. There is minimal credit risk either due to the grant being conditional or activities only being conducted once the funding is secured. Liquidity risk is minimal as the activity of the Trust is conducted in stages and significant amounts of reserves have been built to sufficiently cover any unexpected short-term liabilities. The Trust does not hold any assets that are succeptable to market risk. The land held by the Trust has a stable valuation because of it's very nature.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

N/A

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Section C Notes to the accounts (cont)

Note 12 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

N/A N/A

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Section C Notes to the accounts (cont)

Note 13 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Fund - Broomhill Flash	UR	Maintenance and conservation of the landholdings held by, and support costs for the administration of, the Trust.	262,112	30,905	25,192	732	4,981	267,093
WATI Project	R	Purchase and development of Land at Wombwell, Barnsley	492,777	90,316	17,088	158	73,070	565,847
Flamborough Project	R	Observatory	276		962	- 686	- 276	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds	N/a	N/a	-	-	-	-	-	-
Total Funds			755,165	121,221	43,242	204	77,775	832,940

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Section C Notes to the accounts (cont)

Note 13 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Fund - Broomhill Flash	UR	Maintenance and conservation of the land Broomhill Flash and support costs for the adminitration of the Trust.	215,080	72,126	25,094	-	47,032	262,112
WATI Project	R	Purchase and development of Land at Wombwell, Barnsley	638,831	86,676	232,730	-	- 146,054	492,777
Flamborough Project	R	Observatory	276	-	-	-	-	276
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds	N/a	N/a	-	-	-	-	-	-
Total Funds			854,187	158,802	257,824	-	- 99,022	755,165

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Section C Notes to the accounts (cont)

Note 13 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds	N/A
Between endowment and restricted funds	N/A
Between endowment and unrestricted funds	N/A

27.4 Designated funds

27.4 Designated funds
Planned use	Purpose of the designation	Amount
N/A
N/A
N/A
N/A
N/A
N/A

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Section C Notes to the accounts (cont)

Note 14 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		This year				Last year
		Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
		£	£		£	£
N/A
N/A
N/A
N/A
Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.
		N/A
		N/A

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)			TRUE
Type of expenses reimbursed		This year	Last year
		£	£
Travel
Subsistence
Accommodation
Other (please specify):
	TOTAL
Please provide the number of trustees reimbursed for
			0

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting	There have been no related party transactions in the reporting	There have been no related party transactions in the reporting	period (True or False)	period (True or False)	period (True or False)	TRUE	TRUE
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end		Amounts written off during reporting period
			£	£	£		£
N/A
N/A
N/A
N/A
For any related party, please provide details of any guarantees given or received. In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.
			N/A
			N/A

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Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

N/A

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