Registered Charity No: 1094854 GARGANEY TRUST REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2024
GARGANEY TRUST REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2024 CONTENTS Page Legal and Administrative Information Trustees, Report Independent Examiner's Report Statement of Financial Activities Balance Sheet 10 Notes to the Financial Statements 11-15 Page 2
GARGANEY TRUST LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 MARCH 2024 Full Name: GARGANEY TRUST Registered Charity Number: 1094854 Principal Address: I I Springfields Barnsley S75 IJS Trustees: Jeffrey Lunn Geoffrey Carr Dr Keith Clarkson Andrew Barker David Knight Chair: Jeffrey Lunn Bankers: Barclays Bank 10-18 Queen Street Barnsley S70 ISJ Independent Examiner: Stephanie Tolson Community Accountant BCVS Services 23 Queens Road Barnsley S71 IAN ')1 i! Page 3
GARGANEY TRUST TRUSTEES. REPORT YEAR ENDED 31 MARCH 2024 The Trustees present their report and accounts for the year ended 31st March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). structurei governance and management Garganey Trust is an unincorporated charity, registered with the Charity Commission on 29th November 2002 and governed by its Deed of Trust adopted 29th October 2002. The affairs of the Trust are managed by the trustees, who may exercise all the powers of the Trust. Appointment of Trustees In accordance with the terms of the Deed of Trust, the nurnber of trustees shall not be less than two or more than six. New trustees can only be appointed by a resolution passed at a properly convened meeting. Each new trustee is given a copy of the Deed of Trust and the latest trustees. annual report and accounts, on or before appointment. The trustees who served during the year are shown on page 3 of this report. Charltable aims and objectives The objects of the Trust are to promote the conservation, protection and improvement of the natural environment, in particular by preserving an area for conservation an area at Broo.mhill, South Yorkshire, and to advance the education of the public in all aspects relating to nature conservation. Activities undertaken for the publlc benefit In shaping the objectives for the year, the trustees have paid due regard to the public benefit guidance published by the Charity Commission. The trustees consider that all attivities as outlined in this report meet the public benefit requirement. Achievements & performance during the period -firs nn ort-tom rch 024 This report covers the work by the Garganey Trust from April 2023 to March 2024 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. 2023 continued the steady return to some sort of normality after the Covid-19 pandemic, and turned out to be a very quiet year not helped by the Chairman's illness. Page 4
GARGANEY TRUST TRUSTEES. REPORT continued YEAR ENDED 31 MARCH 2024 At Flamborough, the Sea-watching Observatory on the Headland (leased to the Garganey Trust) continued to be used by members of our partners the Flamborough Bird Observatory (FBO), and the sea-watch festival in September organized by the FBO proved to be very successful again. Great progress was made regarding our lease (through licence, from East Riding of Yorkshire Council) of the Lighthouse Grasslands, with the FBO in conjunction with our Trustee Dr Keith Clarkson MBE delivering new fencingi re-routing of permissive paths and a wild bird cover crop to support local breeding bird populations, offer shelter for migrants, and to manage the grassland and scrub similarly. 2023 also proved to be a valuable shelter point for grounded migrants. At Broomhill, the anti-predator fencing at Chirl Hill and The Fleet to firm up the boundary of the arable field and to reduce the predation of ground-nesting birds (primarily from Foxes) on The Fleet was completed. Unfortunately the fence is still being affected by repeated vandalism (e.g. wire cutting, solar panel damage) due to intruders taking dogs onto the resenie after rabbits. The police continued to be informed, but we were still not able to stop the problem. Mr. Richmond got a successful barley crop off Chirl Hill, and the Stewardship strips (wild-bird crop and nectar crop) both proved successful again with flocks of up to 500 passerines (mainly Linnets, Reed Buntings and Skylarks) although the seed had again been exhausted by December 2023. The unharvested headland crop was also again unsuccessful due to excessive grazing by geese over the summer. The River Stewardship Company removed large willows in the back marsh to maintain the open landscape feel of the site favoured by breeding waders. At the viewpoint, one of our volunteers, Paul White rebuilt the wall during the summer. It is now cemented in and although not looking as attractive as the original, is robust and so far, has withstood any further vandalism. The interpretation boards and seat are still not repositioned and the situation is being monitored. Further excavation work on the Flash and the Fleet was undertaken by Dave Bichan to improve water level management and remove the rapidly establishing willows. Unfortunately it Still doesn't seem to have worked and further investigations are required. For our regular management, we again commissioned Mr. Paul Hughes of Greentree to cut the hedges (this was his last year of work) 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. Management of Denby Delf and Thunderbridge Meadows was still halted due to the difficulties of finding suitable contractors, although late in the financial year the River Stewardship Company took on the work. Strong winds blew down some trees along the path at Thunderbridge and these were due to be dealt with in Spring 2024. At Denby Delf, Rob Bower took the haycrop though was unable to graze his cattle on the aftermath. The Barn Owls and Kestrels were successful but weren't inspetted this year. In terms of wildlife, it was a poorer than average year. The most concerning event was the arrival of bird flu at Broomhill. Most of the Black-headed Gull colony was affected and it was distressing to see dead and moribund bird5 around the waterline. Page 5
GARGANEY TRUST TRUSTEES. REPORT continued YEAR ENDED 31 MARCH 2024 Due to adverse circumstances, The Trust did not have its annual muster and this was planned for Summer 2024. The Trust's accountants Morrell Middleton at York informed us that they no longer required our custom and the Trust engaged Barnsley Community & Voluntary Services (BCVS) to produce the accounts. Wilbys of Barnsley (Mr. Tim Scourfield and Mr. Andrew Consett) continued to provide valuable land agency advice. Another change was the retirement of our Solicitor Mr Richard Watson in October. The Chairman attended his leaving event in York and was able to pass on the Trust's thanks for his great support as well as wish him well in his retirement. Crombie Wilkinson continue to be our solicitors. Mr Edgar Atklnson, one of our stalwart volunteers at Broomhill, sadly passed away in the early part of 2023. A true local character, he was almost a permanent feature of the carpark area, keeping a weather eye on problems and regularly tidying up the hide and carpark. He was a great supporter of the site will be greatly missed. Grants or donations were received in the report period from: DEFRA (Countryside Stewardship Scheme and Higher Level Scheme) Single Payment Scheme Th Many people have continued to help the Trust throughout the perrod. The Trustees thank the volunteers, especially Mr. Mick Rushton. Mr Shaun Roebuck and Mr. Ian Carter. Thanks also to: Richard Watson (Crombie Wilkinson, Solicitors). Tim Scourfield and Andrew Consett(Land Agent, Wilbys). other volunteers David Waddington, Keith Fisher, Peter Kent, Alan Whitehouse. John Law, Chris Harris, Paul White and Sid Renouf; Paul Hughes (Greentree). Jeff Wragg, David Waddington and Heather Bennett of the RSPB; Stephen Slater of Denroyd Farm. David Wilde (Denby Dale Countryside Officer), Dave Blchan (Bichan Excavations Ltd), and our tenant and licensee farmers Richard Richmond, Jonathan Seels and Rob Bower. Sign of the times. Black-headed gulls at Broomhi1S Flash affected by bird-flu. Spring 2023. Page 6
GARGANEY TRUST TRUSTEES. REPORT contlnued YEAR ENDED 31 MARCH 2024 The Charity's policy on reserves The trustees recognise the need to keep reserves at a level which will give the trust stability to enable it to continue to operate in the future. At the year-end the total reserves, represented by unrestricted funds, stand at £193,346 (2023: £134,601) which meets this requirement. Related parties The trustees consider that there are no related parties to the charity. Trustees responsibilities for the financial statements Law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustee5 should follow best prartice and: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the trust at any time and enable the trustees to prepare financial statements for each financial year. The trustees are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities. Flnancial Position The financial statements are set out in pages 9 to 15. The Statement of Financial Activities shows a surplus for the year £55,720 (2023: surplus of £26,261). The total funds of the trust at year-end, represented by unrestricted funds, stand at £193,346 (2023: £134,601). The trustees declare that they have approved the report above. Signed on behalf of the charity's trustees: Date: L¥ Signed: Jeffrey Lunn, Chair Page
GARGANEY TRUST INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31 MARCH 2024 I report on the accounts of the Trust, which are set out on pages 9 to 15. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year, under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to.. examine the accounts, under settion 145 of the 2011 Act; follow the procedures laid down in the general directions given by the Charity Commissioners under section 145 (5)(b) of the 2011 Act; and state whether particular matters have come to my attention Basis of independent examiner's report My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set . out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention.. which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records, in accordance with section 130 of the 2011 Act, and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met. or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached, Signed Date 1£1112(515 Steph Tolson Community Accountant BCVS Services 23 Queens Road, Barnsley, S71 IAN Page 8
GARGANEY TRUST STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2024 2024 Total Fundg 2023 Total Funds Unreslricted Reslrlcled Deslgnaled Funds Funds Funds Note Incon Donations & Gifts Grants ReNed Renlal & Leasing Bank Interest 50 49,670 1,916 21,985 1,916 177 71,985 1,916 Total Incon 24078 74,078 51,669 Expenditure Site bkintenance & Conservation hSurae countancy Fee Professional Fees Printing, Postage & Staiioneiy rr arKI hternet Costs Volunteer Expenses Bank Charges 12,&59 12,859 22,273 1,274 725 18 313 1,247 18 313 1,247 86 240 157 Total Expenditure 18,358 1&358 25,408 Net Incon*l(Expenditure) Total funds brought loard Fund Transfers and al'ustments 55,720 68&954 826,580 26,261 800,319 134,601 53,025 3,025 ($3,025) 11 Totsl funds carried fonwd 193,346 954 882,3(W) 826,580 The Statement of Financial Activities includes all gains and losses recognised in the year. All prior year Income is unrestricted. Prior year restricted expenditure includes £57 of Site Maintenance & Conser4ations costs. All other prior year expenditure is unrestricted. Page 9
GARGANEY TRusr BALANCE SHEET YEAR ENDED 31 MARCH 2024 2024 2023 Note Flxed assels Heritage Assets 314 688,954 688,954 Current assets Debtors Cash at bank and in hand Total current assets 194,071 194,071 138,326 138,326 Current Ilabllllies Creditors amounts falling due within one year 725 700 193,346 137,626 Nei currern asse 882,300 826,580 Net assets Funds of Ihe charlty Unrestricted funds Designated funds (Heritage Assets) Restricted funds 10 193,346 688,954 134,601 688,954 3,025 Total funds 882.300 826,580 The trustees declare that they have approved the accounts above. Signed on behalf of the charity's trustees: Date: Jeffrey Lunn, Chair Page 10
GARGANEY TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 l. Accounting policies sis fthe n of the acc nts The financial statements have been prepared in accordance with Accounting and Reporting by Charities - Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective l January 2019) (Charities SORP (FRS102)). re Garganey Trust meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy note(s). Income and expenditure has been analysed in the accounts using natural classification, in accordance with the provisions of Section 4.6, SORP 2019 (smaller charities). The charity also meets the requirements for exemption from preparing statement of cash flows. Goin Concern note After reviewing the charity's forecasts and projections and its reserves, the trustees have reasonable expectation that the charity has adequate resources to continue in operation for the 12 month period, from the date of the signing of these accounts. Inc min res rces All material incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, when any performance conditions attached are met, when it is probable that the income will be received and when the amount can be measured reliably. te oods seprfices Donated facilities and services are recognised in the accounts, at the amount the charity would pay in the open market for a service equivalent to that being donated, when the charity would otherwise have purchased them and the value can be measured reliably. Donated goods for the charity's own use are recognised as income, at their fair value. The contribution of general volunteers is not recognised as income in the charity accounts. All expenditure is included on an accruals basis and is recognised as a liability is incurred. Herita e 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. They are valued at cost and are not depreciated. Page 11
GARGANEY TRUST NOTES TO THE FINANCXAL STATEMENTS continued YEAR ENDED 31 MARCH 2024 Taxati Garganey Trust is a registered charity and is exempt from UK corporation tax on income from its charitable activities. tr re The charity maintains a general unrestrirted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds have been provided to the charity for particular purposes and may only be spent for the purposes for which they were given. Any balance remaining outstanding on a restricted fund at the end of the year is carried forward as a balance on that fund, unless permission has been given by the funder to remove the restrittion on the balance outstanding. Funds relating to capital expenditure are transferred to a designated fund against which depreciation is charged. 2. Grants Received 2024 2023 BMBC s106 Biodiversity Net Gain funding DEFRA - Countryside Stewardship grants 50,000 21,985 49,670 71,985 49,670 The DEFRA Countryside Stewardship grants are a series of regular payments from the Rural Payments Agency for land managemeni, site conservation and maintenance costs in order to proteth and improve the land in the Charity's ownership. The BMBC section 106 Biodiversity Net Gain grant was a contribuiion towards Wildlife enhancement. This was received as a result of the Symphony development at Grimethorpe. The funding was allocated for the predator fence at The Fleet, Broomhill which was installed in 2022. The grant was received in 2024 due to the nature of section 106 monies only being payable when the development is occupied. Page 12
GARGANEY TRUST NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 MARCH 2024 Flxed Assets Herltage Assets Other Assets Total Cost Balance blf 01.04.23 Addttions in year Disposals Balance c/f at 31.03.24 688,954 688,954 688,954 688,954 Depreciation Balance blf 01.04.23 Disposals Charge for the year Balance clf at 31.03.24 NBV at 31 March 2024 688,954 688,954 NBV at 31 March 2023 688,954 688,954 4. Heritage Assets The Heritage Assets held by the Charity include: Land at Broomhill Flash, purchased in 2004 for £130,726 Land at Wombwell, purchased in 2017 for £558,228 The Heritage Assets are shown at cost and significant improvements are capitalised in line with GAAP. Any general preservation works are treated as an expense in the SOFA. The assets are held for the benefit of the public and ecological study, and are not intended to be sold or held for monetsry gain. Five year summary of heritage assets transactions 2024 2023 2022 2021 2020 Purchases Donations Total Addltlons Charge for Impalrnient Dlsposals Proceeds from disposals Page 13
GARGANEY TRUST NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MARCH 2024 5. Debtors 2024 2023 Debtors 6. Creditors 2024 2023 Accountsncy accrual 725 700 725 700 7. Trustee Payments, Benefits and Expenses No payments were made to trustees during the period. (2023: £0) Related Party Transactions No payments were made to related parties during the period. (2023: £0) 9. Independent Examination of Accounts The cost of the independent examination for the year was £725 (2023: £700). Page 14
GARGANEY TRUST NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 MARCH 2024 10. Movement In Funds Opening balance Incoming (Resources resources expended) Transfers & adjustments Closing balance Unr•stri¢ted funds General Fund 134,601 24,078 (18,358) 53,025 193,346 134,601 53.025 193 346 Deslgnated funds Heritage A55ets 688,954 688,954 688,954 688.954 Restricted funds Wood Meadow Project BNBC s106 Predator fence 3,025 {3,025) (50,000) 50,000 3,025 50,000 53,025 TOTAL FUNDS 826,580 74,078 (18,358) 882,300 11. Fund Transfers £3,025 was transferred to the General Fund from Restricted Funds to account for the closure of the Wood Meadow Project. If future research takes place re the project it will be paid from general funds. £50,000 was transferred to the General Fund from Restrirted Funds as the Predator Fence project is now complete. The project was paid for during the previous two financial years from general funds, but due to the nature of when s106 funds are released, it meant that the funds were received after the work was completed. Page 15