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|The following pages do not form part ofthe financial statements|The following pages do not form part ofthe financial statements||
|---|---|---|
|Detailed statement of financial activities|19|-20|
|Appendix I|||
|Detailed trustees' report||1-9|
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|Registered charity name|West Wales Rivers Trust||
|---|---|---|
|Charity registration number|1105663||
|Company registration number|04668878||
|Principal office|c/o Natural Resources Wales||
||Llys Afon||
||Hawthorn Rise||
||Haverfordwest||
||Pembrokeshire||
||SA61 2BQ||
|Registered office|Ffynnonddofn||
||74 High Street||
||Haverfordwest||
||Pembrokeshire||
||SA65 9AU||
|The trustees|||
||Mr C Roberts||
||Dr K M Dearing||
||Dr I Thomas||
||Mr A Thomas||
||Mr H Jones||
||Dr R Burns|(Resigned 14 November2022)|
||Mr J Morris||
||Mr C Stretton||
||Mr E Evans||
||Dr M Macklin||
|Company secretary|Dr K M Dearing||
|Independent examiner|Ian Williams||
||Chartered Certified Accountant||
||Ffynnonddofn||
||74 High Street||
||Fishguard||
||Pembrokeshire||
||SA65 9AU||
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||||2023||2022|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|Totalfunds|Total funds|
||Note|||||
|Income and endowments||||||
|Donations and legacies|5|27,087|407,412|434,499|268,972|
|Other income|6||20,500|20,500|7,500|
|Totalincome||27,087|427,912|454,999|276,472|
|Expenditure||||||
|Expenditure on charitable activities||20,266|369,033|389,299|314,089|
|Total expenditure||20,266|369,033|389,299|314,089|
|Net income/(expenditure) and net||||||
|movement in funds||6,821|58,879|65,700|(37,617)|
|Reconciliation of funds||||||
|Total funds brought forward||9,736|256,995|266,731|304,348|
|Totalfunds carried forward||16,557|315,874|332,431|266,731|
##
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|||2023|2022|
|---|---|---|---|
||Note|||
|Fixed assets||||
|Tangible fixed assets|14|3,833|2,636|
|Current assets||||
|Debtors|15|81 ,863|7,500|
|Cash at bank and in hand||254, 136|281,790|
|||335,999|289,290|
|Creditors: amounts falling due within one year|16|7,401|25,195|
|Net current assets||328,598|264,095|
|Total assets less current liabilities||332,431|266,731|
|Funds of the charity||||
|Restricted funds||280,627|256,995|
|Unrestricted funds||51,804|9,736|
|Total charity funds|18|332,431|266,731|
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||||Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|---|
||||Funds|Funds|2023|
||Donations|||||
||Donations and in kind contributions||5,587||5,587|
||Grants|||||
||Grants||21,500|407,412|428,912|
||||27,087|407,412|434,499|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2022|
||Donations|||||
||Donations and in kind contributions||4,709|200|4,909|
||Grants|||||
||Grants|||264,063|264,063|
||||4,709|264,263|268,972|
|6.|Other income|||||
|||Restricted|Total Funds|Restricted|Total Funds|
|||Funds|2023|Funds|2022|
||Other income|20,500|20,500|7,500|7,500|
|7.|Expenditure on charitable activities by fund type|||||
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2023|
||Habitat improvementand education||19,866|369,033|388,899|
||Support costs||400||400|
||||20,266|369,033|389,299|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2022|
||Habitat improvementand education||17,950|295,839|313,789|
||Support costs||300||300|
||||18,250|295,839|314,089|
##
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|||Activities||||
|---|---|---|---|---|---|
|||undertaken|Support|Totalfunds|Total fund|
|||directly|costs|2023|2022|
||Habitat improvementand education|388,899|400|389,299|314,089|
|9.|Analysis of support costs|||||
|||||Total2023|Total 2022|
||Staff costs||||300|
|10.|Net income/(expenditure)|||||
||Net income/(expenditure) is stated after|charging/(crediting):||||
|||||2023|2022|
||Depreciation of tangible fixed assets|||1 ,383||
|11.|Independent examination fees|||||
|||||2023|2022|
||Fees payable to the independent examiner for:|||||
||Independent examination ofthe financial|statements||400|300|
##
|The total staffcosts and employee benefits for the report|ing period are analysed as fo|llows:|
|---|---|---|
||2023|2022|
|Wages and salaries|111,700|81,631|
|Social security costs|11,581|7,604|
|Employer contributions to pension plans|10,053|7,347|
||133,334|96,582|
|full-timeequivalent employees during the year is a|nalysed as follows:||||
|---|---|---|---|---|
||2023||2022||
||No.||No.||
|Chief Executive Officer||1|||
|Senior Executive Officer||1||1|
|Project Officers||2||2|
|||4||3|
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|14.|Tangible fixed assets||||
|---|---|---|---|---|
|||Plant and|||
|||machinery|Equipment|Total|
||Cost||||
||At 1 Apr" 2022|10,437|3,678|14,115|
||Additions|499|2,081|2,580|
||At 31 March 2023|10,936|5,759|16,695|
||Depreciation||||
||At 1 April 2022|8,030|3,449|11
,479|
||Charge for the year|849|534|1,383|
||At 31 March 2023|8,879|3,983|12,862|
||Carrying amount||||
||At 31 March 2023|2,057|1,776|3,833|
||At 31 March 2022|2,407|229|2,636|
|15.|Debtors||||
||||2023|2022|
||Trade debtors||81 ,863|7,500|
|16.|Creditors: amounts falling due within one year||||
||||2023|2022|
||Trade creditors||530|20,063|
||Social security and other taxes||6,871|3,949|
||Othercreditors|||1,183|
||||7,401|25,195|
##
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|||||||At 31 March|At 31 March|
|---|---|---|---|---|---|---|---|
|||1 April 2022|Income|Expenditure|Transfers||2023|
|General funds||9,736|27,087|(20,266)|35,247||51,804|
|||||||At 31 March||
|||1 April 2021|Income|Expenditure|Transfers||2022|
|General funds||3,462|4,709|(18,250)|19,815||9,736|
|Restricted funds||||||||
|||||||At 31|March|
|||1 April 2022|Income|Expenditure|Transfers||2023|
|Adopt A Tributary||200|20,850|(803)|||20,247|
|Angling Passport||||||||
|Brianne and Tywi||||||||
|Mitigation||192,943||(24,788)|(20,000)||148,155|
|Ceredfigion CC-|Local|||||||
|Partnership For Nature||||||||
|Dwr Cymru Welsh||||||||
|Water|||10,500|(12,109)|||(1 ,610)|
|EMFF||||||||
|Fisheries Habitat||||||||
|Restoration Plans||9,770||(247)|||9,523|
|Inactive Funds||9,860|||(12,085)||(2,225)|
|Nature Network Fund||(31,351)|127,267|(98,260)|||(2,344)|
|Princes Gate Water Ltd||(2,341)||(3, 158)|||(5,499)|
|Rheidol Landfill Tax||(1
,706)|||1,706|||
|Strategic Allocation||||||||
|Fund (2)||13,733|68,416|(80,041)|||2,108|
|SMS N2K||629||(165)|||464|
|Teifi Landfill Tax||39,377||(16,772)|||22,605|
##
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|Analysis of charit|ab|le f|unds (continued)|||||
|---|---|---|---|---|---|---|---|
|Teifi Rivers Trust||||||||
|Introduced||||||||
|CarmarthenshireCC||-||||||
|Local Nature||||||||
|Partnership|||1 ,009||(196)||813|
|Brecon Beacons||||||||
|National Park|||1 ,049||(265)||784|
|Millin Eels|||(629)|||629||
|NRW
- Glancorrwg||||||||
|Swansea CC
- Gower||||||||
|AONB|||20,767||(1,758)||19,009|
|Teifi Uchaf|||(178)|||178||
|BART|||(397)|||397||
|Nevern CLEAN|||(225)|||225||
|Nature Network Fund||||||||
|Bid Writing||||||||
|Schroeder Outfall Safari|||4,486|376|(1,550)||3,312|
|Dcww
- Eels|||||(12,593)||(12,593)|
|DCWW
- Wetlands||||14,306|(8, 009)|(6,297)||
|Garfield Weston||||41,000|(5, 867)||35, 133|
|Nant Clais||||6,500|||6,500|
|National Lottery
- Rivers||||||||
|ForCommunities||||9,700|||9,700|
|PRAM||||4,998|(747)||4,251|
|StrategicAllocation||||||||
|Fund (3)||||95,112|(87 ,686)||7,426|
|The Swire Charitable||||||||
|Trust||||21,500|(1 ,298)||20,202|
|xmvF|||||(9,665)||(9,665)|
|NRW
- Syfynwy||||||||
|Knotweed Survey||||4,962|(2,606)||2,356|
|NRW
- Sandy Haven|||||(450)||(450)|
|DCWIN
- Afan Barriers||||2,425|||2,425|
||||256,995|427,912|(369,033)|(35,247)|280,627|
||||||||At 31 March|
||||1 April 2021|Income|Expenditure|Transfers|2022|
|Adopt A Tributary|||18,640|9,576|(21 ,099)|(6,917)|200|
|Angling Passport||||19,661|(13,375)|(6,286)||
|Brianne and Tywi||||||||
|Mitigation|||204,523||(11,580)||192,943|
|Ceredfigion CC-|Local|||||||
|Partnership For Nature|||||(1 A19)|1,419||
|Dwr Cymru Welsh||||||||
|Water||||7,500|(6,573)|(928)||
|EMFF||||18,223|(9,112)|(9,111)||
##
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|Analysis of charitabl|e fun|ds (continued)|||||
|---|---|---|---|---|---|---|
|Fisheries Habitat|||||||
|Restoration Plans||13,393||(3,623)||9,770|
|Inactive Funds||5,577|||4,283|9,860|
|Nature NetworkFund||||(31 ,351)||(31 ,351)|
|Princes Gate Water Ltd||8,400||(10,741)||(2,341)|
|Rheidol Landfill Tax||30,486||(32,192)||(1,706)|
|Strategic Allocation|||||||
|Fund (2)|||108,300|(94,567)||13,733|
|SMS N2K||1,794|48,621|(49,786)||629|
|Teifi Landfill Tax|||39,377|||39,377|
|Teifi Rivers Trust|||||||
|Introduced||7,701||(6,074)|(1,627)||
|CarmarthenshireCC|-||||||
|Local Nature|||||||
|Partnership||1 ,282||(273)||1 ,009|
|Brecon Beacons|||||||
|National Park||1 ,387||(338)||1 ,049|
|Millin Eels||(629)||||(629)|
|NRW
- Glancorrwg||(776)|||776||
|Swansea CC
- Gower|||||||
|AONB||9,286|13,000|(1,519)||20,767|
|Teifi Uchaf||(178)||||(178)|
|BART||||(397)||(397)|
|Nevern CLEAN||||(225)||(225)|
|Nature Network Fund|||||||
|Bid Writing|||2,505|(1,081)|(1 ,424)||
|Schroeder OutfallSafari|||5,000|(514)||4,486|
|Dcww
- Eels|||||||
|DCWW
- Wetlands|||||||
|Garfield Weston|||||||
|Nant Clais|||||||
|National Lottery
- Rivers|||||||
|For Communities|||||||
|PRAM|||||||
|Strategic Allocation|||||||
|Fund (3)|||||||
|The Swire Charitable|||||||
|Trust|||||||
|NRW
- Syfynwy|||||||
|Knotweed Survey|||||||
|NRW
- Sandy Haven|||||||
|DCWt\]
- Afan Barriers|||||||
|||300,886|271,763|(295,839)|(19,815)|256,995|
##
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|Analysis of net assets between funds||||
|---|---|---|---|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2023|
|Tangible fixed assets|516|3,317|3,833|
|Current assets|51,427|284,572|335,999|
|Creditors less than 1 year|(140)|(7,261)|(7,401)|
|Net assets|51 ,803|280,628|332,431|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2022|
|Tangible fixed assets|229|2,407|2,636|
|Current assets|9,507|279,783|289,290|
|Creditors less than 1 year||(25,195)|(25,195)|
|Net assets|9,736|256,995|266,731|
##
||Core Fund|Core Fund|Adopt a
Tributary|Brianne &
Tywi
Mitigation|DCWW|DCWW|DCWW
Eels|DCWW
Wetlands|Fisheries
Habitat
Restoration
Plans|Garfield
Weston|Nant Clais|National
Lottery
Rivers For
Communities|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Turnover|||||||||||||
|Donationsand in kind contributions|5,187||||||||||||
|Grants|21|,500|10,850|||||14,307||41 ,ooo|6,500|9,700|
|Other Revenue|||10,000|o|10,500||||||||
|Total Tumover|26,687||20,850|o|10,500|||14,307||41,000|6,500|9,700|
|Charitableactivities|||||||||||||
|Educationand habitat improvement||899||21,916||||4,070||40|||
|Accountancy fees||582|||||||||||
|Bank Fees||63|||||||||||
|Consulting||450|||||||||||
|DepreciationExpense||376|174|17|||||||||
|Employers National Insurance||834|46|250|1|,338|1,093||22|448|||
|General Expenses||179|9|||||||318|||
|Insurance|2,956||||||||||||
|IT Softwareand Consumables||104|||||||||||
|Legal Expenses||115|||||||||||
|Office and Meeting Expenses||233|||||||||||
|Pensions Costs||714|42|215|1,146||937||19|383|||
|Printing& Stationery|||||||||||||
|Salaries|7,936||467|2,390|9,465||10,408|3,269|207|4,258|||
|StaffTraining|I|,084|||||||||||
|Subscriptions|2,500||||||||||||
|Telephone & Internet||258|||||||||||
|Travel - National||583|63|||161|154|671||419|||
|Total Administrative Costs|19,867||801|24,788|12,109||12,593|8,009|247|5,867|||
|Surplus/Deficit|6,820||20,049|24,788|1,609||12,593|6,297|247|35,133|6,500|9,700|
|Reserves b/f|9,736||200|192,943|||||9,770||||
|Transfersbetween funds|35,247|||20,000||||6,297|||||
|Reserves c/f|51|,803|20,249|148,155|1|610|12 593||9,523|35,133|6,500|9,700|
||Nature
Network
Fund|PRAM|Princes
Gate
Water|SAF 2|SAF 3|Small
Grants
(page 20)|SMS N2K|Teifi
LDTCS|The Swire
Charitable
Trust|WWF|Total|
|---|---|---|---|---|---|---|---|---|---|---|---|
|Turnover||||||||||||
|Donations and in kind contributions|||o|o||||||o|5,187|
|Grants|127,267|4,998|o|68,416|95,112|7,763|||21 ,500|o|428,912|
|Other Revenue||||||||||o|20,500|
|Total Turnover|127,267|4,998|o|68,416|95,112|7,763|||21,500|o|454,599|
|Charitableactivities||||||||||||
|Educationand habitat improvement|85,100||o|68,707|51 ,777|1 ,409||144|o|1 ,760|235,822|
|Accountancy fees|||||||||||582|
|Bank Fees|||o|o|||||||63|
|Consulting||||o|o||||||450|
|DepreciationExpense|||o|o|o|494|165||158|o|1 ,383|
|Employers National Insurance|1,081|50|266|927|2,882|389|o|1,260|o|695|11,581|
|General Expenses|||||||||1,141|o|1,647|
|Insurance|||o|o||||||o|2,956|
|IT Softwareand Consumables|||o|o|o||||||104|
|Legal Expenses||||o|o|||||o|115|
|Office and Meeting Expenses|||o|o||||220|||453|
|Pensions Costs|938|43|229|814|2,501|333|o|1,145|o|594|10,053|
|Printing& Stationery|||o|17|||||||17|
|Salaries|10,421|481|2,544|9,050|27,783|3,704|o|12.717|o|6,600|111,700|
|Staff Training|||o|o|o|||||o|1 ,084|
|Subscriptions|||o|o|o|||||o|2,500|
|Telephone & Internet||||o|o||||||258|
|Travel
- National|720|172|120|526|2,743|496|o|1 ,287|o|16|8,131|
|Total Administrative|98,260|747|3,158|80,041|87 ,686|6,825|165|16,772|1,298|9,665|388,899|
|Surplus/Deficit|29,007|4,251|3,158|11,625|7,426|938|165|16,772|20,202|9,665|65,700|
|Reserves bff|31 ,351||2,341|13,733||34,036|629|39,377|||266,731|
|Transfers between funds||||||8,950||||||
|Reserves c/f|2 344|4,251|5 499|2,108|7 ,426|26,024|464|22 605|20,202|9 665|332 431|
||Carmarthen CC
Local Nature
Partnership|Carmarthen CC
Local Nature
Partnership|Brecon
Beacons
National
NPA|Park|Inactive Funds|NRW Syfynwy
Knotweed
Survey|NRW Sandy
Haven||DCWW
Afan
Barriers|Swansea CC
Gower AONB|Schroeder
Outfall Safari|Total||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Resources Incoming||||||||||||||
|Civil Sanctions||||||||||||||
|Grants||||||4,962|||2,425||376||7,763|
|Total Income||||||4,962|||2,425||376||7,763|
|Resources Expended||||||||||||||
|Education and habitat improvement||||||||450|||959||1 ,409|
|Salaries||||||1 ,896||||1 ,458|350||3,704|
|Employers National Insurance||||||200||||154|35||389|
|Pensions Costs||||||171||||131|31||333|
|Travel
- National||||||339||||15|142||496|
|Depreciation Expense||196||265|||||||33||494|
|Total Resources Expended||196||265||2,606||450||1,758|1,550||6,825|
|Surplus/Deficit for the year||196||265||2,356||450|2,425|1,758|1,174||938|
|Reserves brought forward|1,009|||1 ,049|6,725|||||20,767|4,486||34,036|
|Transfers between Funds|||||8,950||||||||8,950|
|Reserves carried forward|813|||784|2 225|2 356||450|2 425|19 009|3 312||26 024|
##
|||Page no:||
|---|---|---|---|
|1.|Legal and administrative information||3|
|2.|Structure, governance and management||3-5|
|3.|Objects and activities||5-6|
|4.|Financial review||6-9|
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