| Trustees' annual report (incorporating the |
Trustees' annual report (incorporating the |
director's | report) |
|---|---|---|---|
| Independent examiner's report to the trustees |
|||
| Statement offinancial |
activities (including |
income and | |
| expenditure account) |
|||
| Statement offinancial |
position | ||
| Notes to the financial | statements | ||
| The following pages |
do not form part ofthe financial statements | ||
| Notes to the detailed | statement offinancial |
activities |
| Registered | charity | name | name | RECORD, THE BIODIVERSITY | RECORD, THE BIODIVERSITY | RECORD, THE BIODIVERSITY | INFORMATION | INFORMATION | SYSTEM FOR | |
|---|---|---|---|---|---|---|---|---|---|---|
| CHESHIRE, HALTON, | WARRINGTON | AND WIRRAL | ||||||||
| Charity registration | number | 1095859 | ||||||||
| Company | registration | number | 04046886 | |||||||
| Principal office | Cedar House | |||||||||
| Chester Zoological | Gardens | |||||||||
| Upton | ||||||||||
| Chester | ||||||||||
| Cheshire | ||||||||||
| CH2 1LH | ||||||||||
| Registered | office | Sycamore House | ||||||||
| Sutton Quays Business | Park | |||||||||
| Sutton Weaver | ||||||||||
| Runcorn | ||||||||||
| Cheshire | ||||||||||
| WA7 3EH | ||||||||||
| UK | ||||||||||
| The trustees | ||||||||||
| Mr A Parker | ||||||||||
| Miss S Bird | (Resigned 9September 2022) | |||||||||
| Mrs H Bradshaw | ||||||||||
| Dr M Geary | ||||||||||
| Mr J Buchanan | ||||||||||
| Secretary | Mr A Parker | |||||||||
| Independent | examiner | Rachel Palombella | FCA | |||||||
| Sycamore House | ||||||||||
| Sutton Quays Business | Park | |||||||||
| Sutton Weaver | ||||||||||
| Runcorn | ||||||||||
| Cheshire | ||||||||||
| WA7 3EH |
| Ye | ar end | ed 31 March | 2023 | ||||
|---|---|---|---|---|---|---|---|
| 2023 | 2022 | ||||||
| Unrestricted | Restricted | ||||||
| funds | funds | Total funds | Total funds | ||||
| Note | |||||||
| Income and endowments | |||||||
| Charitable activities |
5 | 133,467 | 133,467 | 135,942 | |||
| Total income | 133,467 | 133,467 | 135,942 | ||||
| Expenditure Expenditure on charitable |
activities | 6,7 | 139,447 | 139,447 | 114,310 | ||
| Total expenditure | 139,447 | 139,447 | 114,310 | ||||
| Net (expenditure)/income movement in funds |
and net | (5,980) | (5,980) | 21,632 | |||
| Reconciliation offunds |
|||||||
| Total funds brought | forward | 151,072 | 2 | 151,074 | 129,442 | ||
| Total funds carried | forward | 145,092 | 2 | 145,094 | 151,074 |
| S | tatement oFFinancial Position 3'i Wlarch 2023 |
(conf'inued) | ||||
|---|---|---|---|---|---|---|
| 2022 | ||||||
| E | ||||||
| Fixed assets | ||||||
| Tangible fixed assets |
8,459 | 11,498 | ||||
| Current assets | ||||||
| Debtors | 14 | 15,332 | 11,929 | |||
| Cash at bank and | in | hand | 143,453 | 130,642 | ||
| 158,785 | 142,571 | |||||
| Creditors: amounts | falling | due within one year | 15 | 22, 'l 50 | 2,874 | |
| Net current assets | 136,635 | 139,697 | ||||
| Total assets less | current | liabilities | 145,094 | 151,195 | ||
| Creditors: amounts | falling | due after more than one year | 121 | |||
| Net assets | 145,094 | 151,074 | ||||
| Funds ofthe charity | ||||||
| Restricted funds |
2 | 2 | ||||
| Unrestricted funds |
145,092 | 151,072 | ||||
| Total charity funds | 18 | 145,094 | 151,074 |
| Depreciation | ||
|---|---|---|
| Depreciation is calculated soas to write offthe cost |
or valuation | ofan asset, less its residual value, |
| over the useful economic life ofthat asset as follows: | ||
| Computer Equipment 33%straight |
line | |
| Equipment 20% straight |
line | |
| Impairment offixed assets |
| Charitable activities |
||||
|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2023 | Funds | 2022 | |
| 'E | F | F | E | |
| Grants | 32,997 | 32,997 | 47,507 | 47,507 |
| Contract income | 88,941 | 88,941 | 78,343 | 78,343 |
| Other income | 11,529 | 11,529 | 10,092 | 10,092 |
| 133,467 | 133,467 | 135,942 | 135,942 |
| 6. | Expenditure | Expenditure | on charitable | activities | by fund type | |||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
| Funds | 2023 | Funds | 2022 | |||||
| F | F | E | ||||||
| Provision | of | an information | resource | 139,447 | 139,447 | 114,310 | 114,310 | |
| 7. | Expenditure | on charitable | activities | by activity type | ||||
| Activities | ||||||||
| undertaken | Total funds | Total fund | ||||||
| directly | 2023 | 2022 | ||||||
| C' | E | |||||||
| Provision | of | an information | resource | 139,447 | 139,447 | 114,310 |
| Net (expenditure)/income | Net (expenditure)/income | |||||
|---|---|---|---|---|---|---|
| Net (expenditure)/income | is stated after charging/(crediting): | |||||
| 2023 | 2022 | |||||
| F | ||||||
| Depreciation | oftangible | fixed assets | 4,654 | 1,990 | ||
| Independent | examination | fees | ||||
| 2023 | 2022 | |||||
| E | ||||||
| Fees payable Independent |
to the independent examination ofthe |
examiner for: financial statements |
2,365 | 2,333 |
| 13. | Tangible fixed asset | s | ||
|---|---|---|---|---|
| Plant and | ||||
| machinery | Equipment | Total | ||
| F | ||||
| Cost | ||||
| At 1 April 2022 | 52,276 | 6,302 | 58,578 | |
| Additions | 1,038 | 661 | 1,699 | |
| Disposals | (242) | (242) | ||
| At 31 March 2023 | 53,314 | 6,721 | 60,035 | |
| Depreciation | ||||
| At 1 April 2022 | 41,420 | 5,660 | 47,080 | |
| Charge for the year | 4,232 | 422 | 4,654 | |
| Disposals | (158) | (158) | ||
| At 31 March 2023 | 45,652 | 5,924 | 51,576 | |
| Carrying amount |
||||
| At 31 March 2023 | 7,662 | 797 | 8,459 | |
| At 31 March 2022 | 10,856 | 11,498 | ||
| 14. | Debtors | |||
| 2023 | 2022 | |||
| E | ||||
| Other debtors | 15,332 | 11,929 | ||
| 15. | Creditors: amounts | falling due within one year | ||
| 2023 | 2022 | |||
| Trade creditors | 55 | 33 | ||
| Accruals and deferred | income | 13,163 | 1,830 | |
| Social security and other taxes | 7,784 | |||
| Other creditors | 1,148 | 1,011 | ||
| 22,150 | 2,874 | |||
| 16. | Creditors: amounts | falling due after more than one year | ||
| 2023 | 2022 | |||
| F | ||||
| Accruals and deferred | income | 121 |
| Deferred | income | ||
|---|---|---|---|
| 2023 | 2022 | ||
| F | |||
| At 1 April | 2022 | 6,191 | 6,191 |
| Amount | released to income | (6,191) | (6,070) |
| At 31 March 2023 | 121 |
| Unrestricte | d funds |
|||||
|---|---|---|---|---|---|---|
| At | ||||||
| At | 31 March | 20 | ||||
| 1 April 2022 | Income | Expenditure | 23 | |||
| F | F | F | ||||
| General funds | 151,072 | 133,467 | (139,447) | 145,092 | ||
| At | ||||||
| At | 31 March | 20 | ||||
| 1 April 2021 | Income | Expenditure | 22 | |||
| F | F | F | ||||
| General funds | 129,440 | 135,942 | (114,310) | 151,072 | ||
| Restricted | funds | |||||
| At | ||||||
| At | 31Ilarch | 20 | ||||
| 1 April 2022 | Income | Expenditure | 23 | |||
| F | F | F | ||||
| Restricted | Fund | 2 | 2 | |||
| At | ||||||
| At | 31 March | 20 | ||||
| 1 April 2021 | Income | Expenditure | 22 | |||
| F | F | F | ||||
| Restricted | Fund | 2 |
| Anaiysis | of net as | se | ts between f'unds |
|||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||||
| Funds | Funds | 2023 | ||||
| E | F | |||||
| Tangible | fixed assets | 8,459 | 8,459 | |||
| Current | assets | 158,783 | 158,785 | |||
| Creditors | less than | 1 | year | (22,150) | (22,150) | |
| Creditors | greater than | 1 year | ||||
| Net assets | 145,092 | 145,094 | ||||
| Unrestricted | Restricted | Total Funds | ||||
| Funds | Funds | 2022 | ||||
| E | E | |||||
| Tangible | fixed assets | 11,498 | 11,498 | |||
| Current assets | 142,569 | 'l42,571 | ||||
| Creditors | less than | 1 | year | (2,874) | {2,874) | |
| Creditors | greater than | 1 year | (121) | {121) | ||
| Net assets | 151,072 | 151,074 |
| 2022 | |||
|---|---|---|---|
| E | |||
| Income and endowments | |||
| Charitable activities |
|||
| Grants | 32,997 | 47,507 | |
| Contract income | 88,941 | 78,343 | |
| Other income | 11,529 | 10,092 | |
| 133,467 | 135,942 | ||
| Total income | 133,467 | 135,942 | |
| Expenditure | |||
| Expenditure on charitable |
activities | ||
| Provision of an information | resource | ||
| Activities undertaken directly |
|||
| Administrative staff salaries |
113,424 | 88,791 | |
| Employers Pension Rent |
3,881 3,360 |
3,652 3,360 |
|
| Subscriptions and memberships |
'I,829 | 1,350 | |
| Conference expenses | 70 | 160 | |
| iT development and support Insurance |
1,029 1,660 |
6,246 705 |
|
| Traps, nets, handbooks etc Travel and subsistence |
2,470 1,092 |
47 69 |
|
| Telephone and internet |
1,422 | 1,597 | |
| Printing, postage and stationery |
621 | 21 | |
| Amortisation ofgovernment |
grants | (121) | (150) |
| Depreciation | 4,654 | 1,990 | |
| Loss on fixed asset disposal | 84 | ||
| Surveyor's fees | 3,028 | ||
| Sundry expenses Bank charges Accountancy fees |
1,728 (120) 2,365 |
467 644 2,333 |
|
| 139,447 | 114,310 | ||
| Expenditure on charitable |
activities | 139,447 | 114,310 |
| Net (expenditure)/income | (5,980) | 21,632 |