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2024-03-31-accounts

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

COMPANY REGISTRATION NUMBER: 04046886 CHARITY REGISTRATION NUMBER: 1095859

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee Unaudited Financial Statements

31 March 2024

Chartered accountants Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH

AGP

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2024

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 6
Statement of financial activities (including income and
expenditure account) 7
Statement of financial position 8
Notes to the financial statements 9
The following pages do not form part of the financial statements
Detailed statement of financial activities 18

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2024

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2024.

Reference and administrative details

Registered charity name RECORD, THE BIODIVERSITY 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 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

1

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2024

Structure, governance and management

The company has been established to bring biological recording and the needs of the community and a range of organisations together as an information resource.

The organisation is a charitable company limited by guarantee, incorporated on 3 August 2000 and registered as a charity on 6 February 2003. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. Under those Articles, the members of the Board of Management are elected at the AGM.

Every member of the Company undertakes to contribute such amount as may be required (not exceeding £1) to the Company's assets if it should be wound up while he/she is a member or within one year after he/she ceases to be a member.

Members of the board of management

Members of the board of management, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 1.

Under the requirements of the Memorandum and Articles of Association the members of the management committee are elected to serve for a period of 3 years after which they must be re-elected at the next annual general meeting.

Objectives and activities

The objectives of the company are to benefit the public through the advancement of education in all areas relating to biodiversity in Cheshire, Halton, Warrington and Wirral by all or any of the following means:

The company reviews its aims, objectives and activities each year ensuring they remain focused on the stated purposes of the charity. The Trustees refer to the guidance given by the Charity Commission on public benefit during this process and assess how successful each activity has been and what benefits have been brought to the groups of people the charity is set up to help.

2

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2024

Plans for future periods (continued) Achievements and performance

RECORD Main Achievements in the year 2023 - 2024

RECORD's main income source for the year came through commercial data enquiries, service level agreements and project work.

The main achievements for the year are:

Partnerships, Training & Public Engagement

-Both the Wildlife Exchange, and Spotlight Sessions continue to prove very popular; attendance figures have been good and feedback has been positive. Both continue to build the local wildlife identification skills base

-Work on the Ancient Woodland Inventory Update Project phases 3 - 5 continued during the year with two new staff taking up their posts. The project received a further extension to accommodate the extra sites identified in the earlier phases. The project is now due to be completed in 2025

-The Local Nature Recovery Strategy (LNRS) Baseline Species project was successfully completed, producing an analysis of Record's species data holdings in the production of a list of conservation priority species

-Record and Cheshire Wildlife Trust have been jointly commissioned to develop a description of the Cheshire LNRS area, working alongside local authorities and Natural England to collate datasets and produce the finished document

-Monitoring on the Chester Zoo Nature Reserve has been successfully completed for another year. Record successfully recruited a replacement monitoring officer, who has slotted into the position well. The monitoring work continues to identify new species for the site and improve our understanding of the species assemblage on this important nature area

-RECORD continued to run wildlife recording days on the zoo's habitat improvement areas, building the species baseline to inform management decisions

-Record again ran a series of events for the City Nature Challenge, focussing for the first time on Cheshire West and Chester. The results have been encouraging with participation exceeding expectations and a good number of wildlife records produced

-Record has again teamed up with staff at Chester Zoo on an exciting new project called Networks For Nature. The project will run through the 2024 season and aims to provide community groups with the skills to monitor the wildlife in their local patch

Investment in RECORD Staffing, Infrastructure, Products and Services

-Record continues to work with the University of Chester's intern and work based learning programmes, again being joined by both work based learning students and interns during the year.

-Development work continues on Record's replacement data search facility, with the first iteration of the software being released for beta testing

3

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2024

Plans for future periods (continued)

-Record invested in new IT infrastructure to improve productivity within the office. The existing server is due to be decommissioned and management of the PC network transferred to the cloud.

-Record's new website was launched in March and provides a cleaner interface with which to communicate with the recording community. The new site provides improved user experience and represents a significant cost saving for the charity

-Record registered for VAT during the year resulting in changes to accounting practices

-RECORD remains committed to staff development with training and development in volunteer management, emergency health and safety, Data protection, GIS, R Studio, first aid and species identification training all being undertaken

-Commercial data searches continue to form the large part of Record's core work with the number of searches levelling off somewhat, but income continuing to grow. There has been an increase in larger and more complex search requests

Financial review

In the year ended 31 March 2024 the Charity's outgoing resources exceeded its incoming resources by £31,301 leaving the reserves in surplus by £113,793. The Trustees are satisfied with the results for the year. The trustees have continued with the development of their financial systems, so that monitoring and reporting is readily available to all interested parties.

Investment of powers and restrictions

Under the Memorandum and Articles of Association the company may undertake any investment which the trustees see fit.

Reserves policy

It is the policy of the board of management to build up unrestricted reserves to provide working capital to enable the activities of the charity to continue in the event of a significant drop in funding and to enable contracted commitments to be met. Unrestricted reserves have increased from the previous year.

Plans for future periods

The members do not foresee any significant changes to the charity's activities and operations.

4

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2024

Plans for future periods (continued) Responsibilities of the board of management

The trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees' Report (incorporating the director's report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to

-select suitable accounting policies and then apply them consistently;

-observe the methods and principles in Charities SORP;

-make judgements and accounting estimates that are reasonable and prudent;

-state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 23 October 2024 and signed on behalf of the board of trustees by:

(ty by: Mr A Parker Trustee

5

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL (continued)

Year ended 31 March 2024

I report to the trustees on my examination of the financial statements of RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL ('the charity') for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and 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.

[Palombella] Rachel Palombella FCA lrSigned91CB92A73FCF407...[k] by: Independent Examiner Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH Date 23 October 2024

6

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2024

2024 2023
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Charitable activities 5 154,822 – 154,822 133,467
-------------------------------- -------------- -------------------------------- --------------------------------
Total income 154,822 – 154,822 133,467
================================ ============== ================================ ================================
Expenditure
Expenditure on charitable activities 6,7 186,123 – 186,123 139,447
-------------------------------- -------------- -------------------------------- --------------------------------
Total expenditure 186,123 – 186,123 139,447
================================ ============== ================================ ================================
-------------------------------- -------------- -------------------------------- --------------------------------
Net expenditure and net movement in
funds (31,301) – (31,301) (5,980)
================================ ============== ================================ ================================
Reconciliation of funds
Total funds brought forward 145,092 2 145,094 151,074
-------------------------------- -------------- -------------------------------- --------------------------------
Total funds carried forward 113,791 2 113,793 145,094
================================ ============== ================================ ================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 9 to 16 form part of these financial statements.

7

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Statement of Financial Position

31 March 2024

2024 2023
Note £ £
Fixed assets
Tangible fixed assets 13 5,565 8,459
Current assets
Debtors 14 18,122 15,332
Cash at bank and in hand 103,812 143,453
-------------------------------- --------------------------------
121,934 158,785
Creditors: amounts falling due within one year 15 13,706 22,150
-------------------------------- --------------------------------
Net current assets 108,228 136,635
-------------------------------- --------------------------------
Total assets less current liabilities 113,793 145,094
-------------------------------- --------------------------------
Net assets 113,793 145,094
================================ ================================
Funds of the charity
Restricted funds 2 2
Unrestricted funds 113,791 145,092
-------------------------------- --------------------------------
Total charity funds 17 113,793 145,094
================================ ================================

For the year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 23 October 2024, and are signed on behalf of the board by:

Mr A Parker Trustee

The notes on pages 9 to 16 form part of these financial statements.

8

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2024

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Sycamore House, Sutton Quays Business Park, Sutton Weaver, Runcorn, Cheshire, WA7 3EH, UK.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectation of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

9

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

10

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Computer Equipment - 33% straight line
Equipment - 20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Deferred capital grants

Deferred capital grants in respect of capital expenditure are treated as deferred income and are credited to the profit and loss account over the estimated useful life of the assets to which they relate.

11

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

4. Limited by guarantee

Every member of the Company undertakes to contribute such amount as may be required (not exceeding £1) to the Company's assets if it should be wound up while he/she is a member or within one year after he/she ceases to be a member.

If, upon winding up or the dissolution of the company, there remains, after satisfaction of all debts and liabilities, any property whatsoever, the surplus shall be given or transferred to some other charitable institution having charitable objects similar to the objects of the Company.

5. Charitable activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
£ £ £ £
Grants 35,180 35,180 32,997 32,997
Contract income 69,606 69,606 88,941 88,941
Other income 50,036 50,036 11,529 11,529
-------------------------------- -------------------------------- -------------------------------- --------------------------------
154,822 154,822 133,467 133,467
================================ ================================ ================================ ================================

6. Expenditure on charitable activities by fund type

Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
£ £ £ £
Provision of an information resource 186,123 186,123 139,447 139,447
================================ ================================ ================================ ================================

7. Expenditure on charitable activities by activity type

Activities
undertaken Total funds Total fund
directly 2024 2023
£ £ £
Provision of an information resource 186,123 186,123 139,447
================================ ================================ ================================

12

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

8. Net expenditure

Net expenditure is stated after charging/(crediting):

Net expenditure is stated after charging/(crediting):
2024 2023
£ £
Depreciation of tangible fixed assets 2,638 4,654
======================= =======================

9. Independent examination fees

2024 2023
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 2,698 2,365
======================= =======================

10. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2024 2023
£ £
Wages and salaries 148,326 113,424
Social security costs 5,627 3,881
-------------------------------- --------------------------------
153,953 117,305
================================ ================================

The average head count of employees during the year was 9 (2023: 7). The average number of full-time equivalent employees during the year is analysed as follows:

2024 2023
No. No.
Number of staff 9 7
============== ==============

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

11. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

12. Taxation

The company is a registered charity and as such is exempt from Income and Corporation Taxes under the provision of the Income and Corporation Taxes Act 1988. The cost of Value Added Tax incurred by the company has been included in the Income and Expenditure Account.

13

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

13. Tangible fixed assets

Plant and
machinery Equipment Total
£ £ £
Cost
At 1 Apr 2023 53,314 6,721 60,035
Additions 1,850 160 2,010
Disposals (1,965) (301) (2,266)
---------------------------- ----------------------- ----------------------------
At 31 Mar 2024 53,199 6,580 59,779
============================ ======================= ============================
Depreciation
At 1 Apr 2023 45,652 5,924 51,576
Charge for the year 2,587 51 2,638
---------------------------- ----------------------- ----------------------------
At 31 Mar 2024 48,239 5,975 54,214
============================ ======================= ============================
Carrying amount
At 31 Mar 2024 4,960 605 5,565
============================ ======================= ============================
At 31 Mar 2023 7,662 797 8,459
============================ ======================= ============================
14. Debtors
2024 2023
£ £
Other debtors 18,122 15,332
============================ ============================
15. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 70 55
Accruals and deferred income 3,042 13,163
Social security and other taxes 8,733 7,784
Other creditors 1,861 1,148
---------------------------- ----------------------------
13,706 22,150
============================ ============================
16. Deferred income
2024 2023
£ £
At 1 April 2023 – 6,191
Amount released to income – (6,191)
-------------- -----------------------
At 31 March 2024 – –
============== =======================

14

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

17. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
1 Apr 2023 Income Expenditure 31 Mar 2024
£ £ £ £
General funds 145,092 154,822 (186,123)
113,791
================================ ================================ ================================ ================================
At At
1 Apr 2022 Income Expenditure 31 Mar 2023
£ £ £ £
General funds 151,072 133,467 (139,447)
145,092
================================ ================================ ================================ ================================
Restricted funds
At At
1 Apr 2023 Income Expenditure 31 Mar 2024
£ £ £ £
Restricted Fund 2 – – 2
============== ============== ============== ==============
At At
1 Apr 2022 Income Expenditure 31 Mar 2023
£ £ £ £
Restricted Fund 2 – – 2
============== ============== ============== ==============

18. Transfers

During the year, no transfers have been made from the restricted fund to the unrestricted fund in respect of project management and delivery and the purchase of fixed assets.

15

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

19. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Tangible fixed assets 5,565 – 5,565
Current assets 121,932 2 121,934
Creditors less than 1 year (13,706) – (13,706)
-------------------------------- -------------- --------------------------------
Net assets 113,791 2 113,793
================================ ============== ================================
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Tangible fixed assets 8,459 – 8,459
Current assets 158,783 2 158,785
Creditors less than 1 year (22,150) – (22,150)
Creditors greater than 1 year – – –
-------------------------------- -------------- --------------------------------
Net assets 145,092 2 145,094
================================ ============== ================================

20. Related parties

No transactions with related parties were undertaken such as are required to be disclosed under FRS102.

16

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Management Information

Year ended 31 March 2024

The following pages do not form part of the financial statements.

17

Docusign Envelope ID: 8D0D10D0-C32D-4EDA-BDF3-1984D5C5ADBB

RECORD, THE BIODIVERSITY INFORMATION SYSTEM FOR CHESHIRE, HALTON, WARRINGTON AND WIRRAL

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2024

2024 2023
£ £
Income and endowments
Charitable activities
Grants 35,180 32,997
Contract income 69,606 88,941
Other income 50,036 11,529
-------------------------------- --------------------------------
154,822 133,467
-------------------------------- --------------------------------
-------------------------------- --------------------------------
Total income 154,822 133,467
================================ ================================
Expenditure on charitable activities
Provision of an information resource
Activities undertaken directly
Administrative staff salaries 148,326 113,424
Employers Pension 5,627 3,881
Rent 3,500 3,360
Subscriptions and memberships 5,080 1,829
Conference expenses 319 70
IT development and support 9,470 1,029
Insurance 1,256 1,660
Traps, nets, handbooks etc 2,244 2,470
Travel and subsistence 1,139 1,092
Telephone and internet 1,160 1,422
Printing, postage and stationery 520 621
Amortisation of government grants – (121)
Depreciation 2,638 4,654
Loss on fixed asset disposal – 84
Sundry expenses 2,045 1,727
Bank charges 101 (120)
Accountancy fees 2,698 2,365
-------------------------------- --------------------------------
186,123 139,447
-------------------------------- --------------------------------
-------------------------------- --------------------------------
Expenditure on charitable activities 186,123 139,447
================================ ================================
-------------------------------- --------------------------------
Net expenditure (31,301) (5,980)
================================ ================================

18