## **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|garganeytrust@gmail.com|garganeytrust@gmail.com| |---|---|---| |Website|www.garganeytrust.co.uk|| |Twitter|@garganeytrust|| |Charity number:|1094854|| |Trustees:|Jeff Lunn – Chairman|e-mail: jeff.lunn@hotmail.com| ||David Knight|| ||Andrew Barker|| ||Geoffrey Carr|| ||Dr Keith Clarkson|| |Solicitors:|Crombie Wilkinson|(Richard Watson)| ||19 Clifford Street|| ||YORK|| ||YO1 1RJ|| ||Tel: 01904 624185|| |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. 4 ## **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_ 5 ## **EIGHTEENTH ANNUAL REPORT 2020-2021** **----- Start of picture text -----**
Charity number: 1094854
**----- End of picture text -----**
## **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| |---|---|---|---| ||�|�|�| ||Yes
No
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No
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No
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No
N/a||| ||�|�|�| ||Yes
No
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No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| 14 |**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| |---|---|---|---|---| |||�|�|�| |||Yes
No
N/a||| |||�|�|�| |||Yes
No
N/a||| |||�|�|�| |||Yes
No
N/a||| |||�|�|�| |||Yes
No
N/a||| |||�|�|�| |||Yes
No
N/a||| |||�|�|�| |||Yes
No
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No
N/a||| |||�|�|�| |||Yes
No
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No
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No
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No
N/a||| |||�|�|�| |||Yes
No
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No
N/a||| |||�|�|�| |||Yes
No
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No
N/a||| |||�|�|�| |||Yes
No
N/a||| ||�|||| |||||| |||�|�|�| |||Yes
No
N/a||| |||�|�|�| |||Yes
No
N/a||| |||�|�|�| 14 |**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| |---|---|---|---| ||�|�|�| ||Yes|No|N/a| ||�|�|�| ||Yes|No|N/a| ||�|�|�| ||Yes|No|N/a| ||�|�|�| ||Yes|No|N/a| ||�|�|�| ||Yes|No|N/a| ||�|�|�| ||Yes|No|N/a| ||�|�|�| ||Yes|No|N/a| ||�|�|�| ||Yes|No|N/a| ||�|�|�| ||Yes|No|N/a| ||�|�|�| 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**||||| CC17a (Excel) 26/01/2022 15 **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_**||| CC17a (Excel) 26/01/2022 16 ## **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.||||| CC17a (Excel) 26/01/2022 17 ## **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| CC17a (Excel) 26/01/2022 18 **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**_ CC17a (Excel) 26/01/2022 20 ## **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**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 26/01/2022 20 ## **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**
**£**| |---|---|---| ||-|
-| ||-|
-| ||-|
-| ||-|
-| CC17a (Excel) 26/01/2022 21 **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.** CC17a (Excel) 26/01/2022 22 ## **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| CC17a (Excel) 26/01/2022 23 ## **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**_ CC17a (Excel) 26/01/2022 24 ## **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** CC17a (Excel) 26/01/2022 25 ## **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| CC17a (Excel) 26/01/2022 26 ## **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| CC17a (Excel) 26/01/2022 27 ## **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_**||| CC17a (Excel) 26/01/2022 28 **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_**||||| CC17a (Excel) 26/01/2022 29 **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**_ CC17a (Excel) 26/01/2022 30