2022-03-31-accounts - Open Country

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Open Country

(A Company Charity limited by guarantee)

Annual Report & Financial Statements for the year ended

31st March 2022

(Registered Charity Number: 1107331) (Registered Company Number: 05155859)

Charity accounts preparation & independent examination service

Open Country

(A Company Charity limited by guarantee)

Contents
Index	Page
Directors (Trustees) Annual Report	1
Independent Examiners Report	6
Statement of Financial Activities	7
Balance Sheet	8
Statement of cash flows	9
Notes to the Accounts	10

Trustees' Annual Report

From: 1st April 2021

To: 31st March 2022

The Board of Trustees, who are also Directors of the charity for the purpose of the Companies Act 2006, present their annual report and financial statements for the year ended 31st March 2022. The financial statements comply with the Companies Act 2006 and Accounting and Reporting by Charities, Statement of Recommended Practice (SORP (FRS102)).

Charity's full name Open Country Registered Company number 5155859 Registered Charity number 1107331

Objectives and activities

Summary of the purposes of the charity set out in its governing document

(a) To promote and protect the physical and mental health of disabled people and their carers without distinction of sex, sexual orientation, race or of political or religious or other opinions by facilitating such persons to have access to the countryside with the objects of improving the conditions of life of such persons.

(b) To promote education and research into the treatment and care of disabled people, in particular but not exclusively focusing on disabled access to the countryside.

Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts

Open Country is a Yorkshire-based organisation that seeks to enable anyone with any disability to access and enjoy the countryside. This is achieved through a variety of countryside activities and the provision of information and advice. Our four nature conservation work parties give people with learning disabilities and mental health issues a chance to get involved in helping improve the environment throughout the local area. Four walking groups operate throughout the year, with walks ranging from two to ten miles. There are regular countryside outings to a varety of wheelchair accessible locations, including nature reserves and country houses. We have five tandem clubs, between them covering Harrogate & Knaresborough, Ripon, Wakefield, Wetherby and York. Other groups are 'Wild Things' (a nature study group) and the 'Adventure Club' (specialising in outdoor pursuits). The 'Care in the Countryside' group targets people with disabilities and their family carers. 'Wild about Wetherby', is a project for Aspire CBC, offering day services to people from the Wetherby area. The 'Wild about Wakefield' project still offers inspiring activities in the West Yorkshire cathedral city, such as wildflower growing, outdoor pursuits and online classes in spinning, yoga and nature study. Our 'Countryside Advice Service' continues to offer information and advice on aspects of countryside access for all to a wide range of individuals, statutory agencies and countryside organisations. We evaluate our activities carefully and there is clear evidence of the physical and mental benefits to our service users, in the form of improving overall health, combating social isolation and forming strong and lasting friendships. In our 2021 survey 73% of our respondants said they feel more confident and say our activities have improved their self esteem, 86% feel healthier and fitter after an activity and 80% said that spending time outdoors had improved their health and wellbeing during the pandemic. Despite the undoubted funding challenges facing our sector, we are expanding the service we offer, offering our skills to a wider community of disabled people and carers. In recent years we have expanded our digital offer to include audio walks, new publications and online classes including spinning,capoeira and yoga.

The trustees consider that they have complied with their duties to have due regard to the public benefit guidance published by the Charity Commission.

Additional details of objectives and activities

Contribution made by volunteers - Open Country continues to rely heavily on around 125 volunteers, without whom the activities offered to users would be severely restricted.

Other - In 2022/23 our targets include: Welcome at least 450 people on our countryside actvities, just above pre-pandemic numbers.

Recruit extra staff to facilitate the above, in what looks like a very challenging year for staff recruitment.

Conduct a scoping exercise to find our 3rd hub. The candidate areas are Middlesbrough/Teesside, Hull/Beverley and Rotherham/Sheffield.

Identify the satellite locations for the duration of the Plan. Continue to expand our Reach and develop our Voice.

Through the lottery project, embed Wakefield as our 2nd Hub. Field 60 Countryside Advice Service enquiries (10% increase) Achieve a 10% incease in our social media following.

Establish a GAS award 'Winners Club' to better promote inclusive access. Retain, grow and better utilise our network of Partners.

Achievements and performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.

As the country began to emerge from the global pandemic, this year we were able to work with a creditable 361 different people on 6,921 activity days, enjoying a mixture of face-to-face and virtual activities. All our 'normal times' activities returned and we were also able to continue with the best of our digital offering, including audio walks, yoga, capoeira and wildlife study. We also returned to offering occasional residential weekends.

Although we still faced some operating difficulties, we were delighted that most of our Business Plan targets were achieved. For example, income was healthy, and we successfully implemented Year One of our new Five-Year Business Plan. Some notable achievements were:

We sought to ensure our financial sustainability through creating extra Fundraising and Marketing capacity within our staff team. Further development of our 'Wild about Wakefield' project took place. In May 2022 we were delighted to hear that we had secured three year National Lottery Funding. This will help transform the prospects of our Wakefield project.

We offered an exciting and stimulating range of face-to-face activities, complemented by digital activities where appropriate, as the UK continued to climb out of lockdown.

We extended our reach, for example by producing 'Breakfree' trail packs for Leeds and Wakefield.

Financial review

Results for the year.

As set out in the Statement of Financial activities on page 7, total income for the year was £317,709 (2021: £276,957) Net income for the year was £20,817 (2021: £10,257)

During the year we received invaluable financial and in-kind support from the organisations and individuals listed in the appendix.

Statement explaining the policy for holding reserves stating why they are held

Reserves are required to bridge the gap between expenditure and income, to cover unplanned emergency expenditure and to develop new services.

Total funds as at 31 March 2022 amounted to £411,917 (2021: £391,100) of which £342,491 (2021: £330,521) was unrestricted. However, the unrestricted funds at 31 March 2022 include functional fixed assets (eg minibuses and other equipment required for the Charity’s activities) of £50,600 that are essential for the Charity’s activities and are therefore excluded from free reserves.

Therefore, the Charity’s reserves freely available to spend at 31 March 2022 were £291,891 (2021: £262,755).

The Charity seeks to achieve sufficient reserves to cover six months’ expenditure on charitable activities (£180,000) plus the estimated costs of meeting all commitments on a winding-up of the organisation (£60,000); a total of £240,000. The trustees note that reserves freely available to spend increased during the year ended 31 March 2022, notwithstanding the impact of the pandemic. In part this reflects the fact that many activities were suspended and staff furloughed in the earlier part of the year as a result of which some of the funding received could not be spent until activities could resume. The Charity was in a good financial position prior to the pandemic and remains so. There will however be expenditure required over the next two years for asset replacement and to fund the development of additional services and activities across existing and new locations to be added during 2022/23, some of which will need to be financed from existing funds. Although reserves freely available to spend at 31 March 2022 were above the level required to satisfy our reserves policy at that date, the trustees consider this to be necessary to ensure that the Charity can continue to maintain and expand its services for the benefit of service users. The reserves policy is reviewed annually.

Structure, governance and management

Description of the charity's trusts

Type of governing document

Memorandum and Articles of Association form its governing document

How the charity is constituted

Company limited by guarantee

Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees

Trustees are appointed by the existing trustee body

Reference and administration details

Charity's full name

Open Country

Charity’s principal address

Community House 46 East Parade Harrogate

Postcode HG1 5LT

Names of the trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for wholeyear	Name of person (or body) entitled to appoint trustee (if any)
Giles Blessed Name of Company Secretary Molly Lawson Until 26/01/22 David Robinson Treasurer David Titchmarsh From 16/02/22 Jonty Warneken Catherine Nangle From 16/02/22 From 23/09//22 Ian Brotherton Stephen Constable Until 01/12/21 Tracey Jackson Until 13/07/22 Richard Firth Chair
Name		Dates acted if not for wholeyear
David Shaftoe

Name of chief executive or names of senior staff members David Shaftoe (Chief Officer)

Trustee responsibilities in relation to financial statements

Company law requires the directors (trustees) to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the company and of the income and expenditure of the company for the year. In preparing those financial statements, the directors (trustees) are required to:

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles of 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 company will on that basis.

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

Members of the Board of Trustees, 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 3.

Disclosure of information

In so far as the Trustees are aware:

There is no relevant information of which the Charity's Independent Examiner is unaware;
-The Trustees have taken the necessary steps to be aware of the information,

which would be relevant for independent examination purposes and have communicated them to the Independent Examiner

Exemptions

The trustees have taken advantage of the exemption available to small companies, including the audit exemption (as detailed on the balance sheet).

Declaration

The trustees declare that they have approved the Trustees Annual Report and Accounts

Signed on behalf of the charity's trustees

Signature

Full Name David Robinson Position Treasurer and trustee Date

Appendix

2021 – 2022 During the Year we received invaluable financial and in-kind support from the following organisations and individuals

Adel Church Anna Baldwin Anton Jurgens Charitable Trust Arnold Clark Community Fund ASDA Foundation Aspire Community Benefit Company Ltd. Awards for All Cherish Yorkshire Ltd City of York Council David & Julie Turner Department of Health & Social Care Department for Transport Engage Interactive European Social Fund Family of the late Chris Hawkin Friends of Parkinson’s Park George A. Moore Foundation Groundwork/Tescos HDH Wills 1965 Charitable Trust Hedley Foundation Hey Smile HMRC HM Young Offenders Institution Wetherby - in-kind Jack Brunton Charitable Trust Jonty Warneken Ken Jackson Kiln Family Trust Leeds City Council Linley & Simpson Moto in the Community Trust NHS Charities Together NHS South West Yorkshire Partnership Nidderdale Messiah Nineveh Trust North Yorkshire County Councillor Jim Clark North Yorkshire County Council Nova Wakefield Open Gate R.C Philip Robinson Primary Club Retiring Dentist Ripon City Club Rotary Club of Horbury & Ossett Phoenix Trust Fund Sally Weatherill Samuel Storey Charitable Trust Scotton Parish Council Sharow PCC Spectrum Community Skinny Designs TCV/OVO The 29th May 1961 Charitable Trust The Dashlight Foundation The Grocer’s Charity The Sir Jules Thorne Charitable Trust The Steel Charitable Trust The Woodroffe Benton Foundation Tom & Julie Leggett Two Ridings Foundation St. Peter’s Church, Woolley Wakefield Council Wakefield & District Health & Community Support Wakefield Recovery & Wellbeing College West Yorkshire Combined Authority Wotsit Investment Club W.W. Spooner Charitable Trust Yorkshire Agricultural Society Yorkshire Ambulance Service Charity Yorkshire Water

Independent examiner’s report to the trustees of Open Country

I report on the accounts of: Open Country for the year ended: 31st March 2022 which are set out on pages 7 to 19.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 your 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the Trust as required by section 386 of the Act; or
2 the accounts do not accord with those records
3 the accounts 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 accounts 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.

Karen Wood (ACMA) Outsource independent examination service The Hiscox Building Peasholme Green York YO1 7PR

01/12/2022

Date:

Open Country

Statement of Financial Activities for the year ended: 31st March 2022

Note Income and endowments from: Donations and legacies 3.1 Charitable activities 3.2 Investments 3.3 Other income 3.4 Total income 3 Expenditure on: Charitable activities 4.1 Total expenditure 4 Net income/(expenditure) Gross transfers between funds 11.2 Net movement in funds Total funds brought forward Total funds carried forward	Note Income and endowments from: Donations and legacies 3.1 Charitable activities 3.2 Investments 3.3 Other income 3.4 Total income 3 Expenditure on: Charitable activities 4.1 Total expenditure 4 Net income/(expenditure) Gross transfers between funds 11.2 Net movement in funds Total funds brought forward Total funds carried forward	Unrestricted Restricted Total Total funds funds 2022 2021 £ £ £ £ 27,175 8,200 35,375 35,715 131,805 127,644 259,449 184,161 1,899 - 1,899 1,105 20,986 - 20,986 55,976
		181,865 135,844 317,709 276,957
		174,720 122,172 296,892 266,700
		174,720 122,172 296,892 266,700

		7,145 13,672 20,817 10,257
		4,825 (4,825 ) - -
		11,970 8,847 20,817 10,257
		330,521 60,579 391,100 380,843
		342,491 69,426 411,917 391,100

Open Country

Balance Sheet as at: 31st March 2022

Note Fixed Assets Tangible assets 8 Current Assets Cash at bank and in hand 7 Debtors & prepayments 9 Current Liabilities: Amounts falling due within one year Creditors and accruals 10 Funds of the Charity Unrestricted Funds (General) 11 Restricted Funds 11 11 & 12 Total Current Assets Total Fixed Assets Net current assets Total Funds Carried Forward Total assets less current liabilities	2022 £ 50,600 345,443 21,121 366,564 (5,247 ) 361,317 411,917 342,491 69,426 411,917	2021 £ 67,766
		307,618 17,752
		325,370
		(2,036 )
		323,334

		391,100
		330,521 60,579
		391,100

The trustees are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors (trustees) acknowledge their responsibilities for:

i) ensuring the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006; and ii) preparing financial statements which give a true and fair view of the state of affairs of the company at the end of each financial year and of its profit and loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the 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 (Charities SORP (FRS 102)).

The financial statements were approved by the trustees on and signed on their behalf by:

David Robinson

Trustee

Open Country

Statement of Cash Flows for the year ended:

31st March 2022

Cash flows from operating activities Net income/(expenditure) for the year Add:Depreciation for the year Working capital changes Decrease/(increase) in debtors (Decrease)/increase in creditors Cash flows used in investing activities Purchase of fixed assets Change in cash and cash equivalents in the year Cash and cash equivalents at 1 April 2021 Cash and cash equivalents at 31 March 2022 Net cash provided by operating activities	Total 2022 £ 20,817 21,991	Total 2021 £ 10,257 23,707
	42,808 (3,369 ) 3,211	33,964 26,146 (7,941 )
	42,650	52,169
	(4,825)	(49,920)
	37,825 307,618	2,249 305,369
	345,443	307,618

Open Country

Notes to the accounts for the year ended:

31st March 2022

1 Basis of preparation

1.1 Basis of accounting

The financial statements are prepared under the historical cost convention and the 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 (Charities SORP (FRS 102)).

1.2 Change of basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.

1.3 Change to previous accounts

No changes have been made to accounts for previous years.

2 Accounting policies

Income and endowments

Recognition of income

Income is recognised in the Statement of Financial Activities (SoFA) when:

the charity becomes entitled to the resources;
receipt is probable; and
the monetary value can be measured with sufficient reliability.

Incoming resources with related expenditure

Where incoming resources have related expenditure, the incoming resources and related expenditure are reported gross in the SoFA.

Grants and donations

Grants and donations are only included in the SoFA when the charity has evidence of entitlement to the resources and receipt is probable.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.

Expenditure and Liabilities

Expenditure

Raising funds

Cost of raising funds comprise those costs associated with attracting voluntary income.

Charitable activities

Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Assets

Tangible fixed assets for use by the charity

These are capitalised if they can be used for more than one year and cost at least £2,000. They are valued at cost or, if gifted, at the value to the charity on receipt, less depreciation.

Fund accounting

Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are funds which can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor.

Open Country

Notes to the accounts for the year ended: 31 March 2022

Unrestricted funds 2022 £ 25,422 1,753	Restricted funds 2022 £ 8,200 -	Unrestricted funds 2021 £ 32,510 1,835	Restricted funds 2021 £ 1,370 -	Total 2021 £ 33,880 1,835
27,175	8,200	34,345	1,370	35,715
22,106 32,425 - 64,690 3,532 992 2,535 1,995 3,530	127,644 - - - - - - - -	34,087 32,425 391 34,628 - 76 - 1,995 2,629	77,930 - - - - - - - -	112,017 32,425 391 34,628 - 76 - 1,995 2,629
131,805	127,644	106,231	77,930	184,161
1,899	-	1,105	-	1,105
1,899	-	1,105	-	1,105
6,603 13,710 673	- - -	39,341 16,635 -	- - -	39,341 16,635 -
20,986	-	55,976	-	55,976

181,865	135,844	197,657	79,300	276,957

Open Country

Notes to the accounts for the year ended: 31 March 2022

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds 2022	funds 2022	2022	funds 2021	funds 2021	2021
	£	£	£	£	£	£
Charitable activities
Staff:
- salaries and pensions	104,542	74,639	179,181	117,107	45,889	162,996
- training	2,464	274	2,738	2,718	352	3,070
- subsistence	478	-	478	5	-	5
- travel expenses	87	-	87	49	-	49
- recruitment costs	340	-	340	-	-	-
- uniform & protective equip.	372	204	576	164	-	164
Volunteer's expenses	1,063	480	1,543	29	-	29
Activity expenses:
- activity fees and costs	2,692	8,169	10,861	676	12,685	13,361
- tandem costs	536	4,510	5,046	297	150	447
- allotment	94	-	94	570	-	570
- insurance	2,216	-	2,216	2,054	-	2,054
Project costs:
- Conservation materials	366	730	1,096	1,022	1,448	2,470
- Wild About Wetherby	13	-	13	16	-	16
Vehicles:
- fuel and oil	6,391	-	6,391	1,532	-	1,532
- repairs and servicing	3,947	-	3,947	3,063	-	3,063
- insurance	537	3,452	3,989	3,061	-	3,061
Small equipment and tools	1,225	2,274	3,499	197	520	717
Mower & trailer maintenance	171	-	171	56	-	56

4.1 Charitable activities

- subscriptions Administration expenses: - rent - cleaning and maintenance - advertising and PR - printing and stationery Total expenditure Head office recharges - health and safety Bank charges Legal & professional fees - postage and telephone - IT and internet - other - payroll bureau fees Depreciation	6,407 123 786 709 921 1,579 912 367 381 704 21,991 12,045 261 - 174,720 174,720	- - 1,732 4,177 5,821 - 2,000 - - - - - - 13,710	6,407 123 2,518 4,886 6,742 1,579 2,912 367 381 704 21,991 12,045 261 13,710 296,892 296,892	6,255 246 2,302 347 2,213 1,104 973 367 292 764 - 16,165 212 7,557 171,413 171,413	- - 6,255 - 246 - 2,302 - 347 710 2,923 159 1,263 294 1,267 - 367 - 292 - 764 23,707 23,707 295 16,460 - 212 9,078 16,635 95,287 266,700 95,287 266,700
		122,172

		122,172

Open Country

Notes to the accounts for the year ended:

31st March 2022

5 Trustee expenses & examination fees

5.1 Trustee expenses

No trustees received a remuneration for services rendered during the year, nor were any trustees' out of pocket expenses reimbursed.

5.2 Fees for examination of the accounts 6 Staff costs and emoluments Gross wages, salaries and benefits inkind Independent Examiner's fees for reporting on the accounts Other fees paid to the Independent Examiner (BSOG authorisation) Employers National Insurance Employers pension contributions Average number of employees	2022 £ 660 80 2022 £ 167,510 8,507 3,164 179,181 6	2021 £
		660

		80
		2021 £ 150,971 8,977 2,968
		162,916

		6

7 Cash at bank and in hand

Current bank account Cash in hand Deposit bank accounts	Unrestricted Funds £ 44,580 231,178 259	Restricted Funds £ 69,426 - -	Total 2021 £ 114,006 231,178 259 345,443	Total 2020 £ 78,087 229,279 252
	276,017	69,426		307,618

8 Fixed assets

Cost or valuation Disposals in year At 31st March 2022 9 Debtors and prepayments Amounts falling due within one year 10 Creditors and accruals Pension & other creditors Prepayments and accrued income Accruals Amounts falling due within one year Depreciation At 1st April 2021 Additions in year Debtors At 1st April 2021 Charge for the year At 31st March 2022 8.1 Tangible fixed assets Disposals Net Book Value At 31st March 2021 At 31st March 2022	Vehicles £ 156,563 - -	Equipment £ 20,298 4,825 - 25,123 £ 12,510 4,250 - 16,760 £ 8,363 7,788 2021 £ 11,028 6,724 17,752 2021 £ 2,036 - 2,036	Total £ 176,861 4,825 -
	156,563		181,686
	£ 96,585 17,741 -		£ 109,095 21,991 -
	114,326		131,086
	£		£
	42,237		50,600

	59,978		67,766
	2022 £ 19,437 1,684
	21,121
	2022 £ 4,865 382
	5,247

11 Movement of funds

11.1 Movement of major funds

Balance b/fwd	Incoming resources	Outgoing resources	Balance c/fwd
330,521	181,865	174,720	342,491
- 3,500 2,837 262 9,429 41,489 - - - - 2,862 - -	9,500 - 27,204 150 - - 28,546 3,000 5,050 2,958 3,000 2,877 2,000 10,000	- - 27,204 - 262 1,398 53,682 - 1,772 1,732 2,250 5,739 2,000 -	9,500 - - 2,987 - 8,031 15,028 3,000 3,278 1,226 750 - - 10,000
2,862	28,885	13,493	18,254
200 - - - -	- 4,992 2,211 4,000 3,000	200 4,992 1,472 333 3,000	- - 739 3,667 -
200	14,203	9,997	4,406
			-
-	12,500	10,417	2,083
- - -	4,984 8,814 1,058	4,984 735 -	- 8,079 1,058
-	14,856	5,719	9,137

60,579	135,844	122,172	69,426

391,100	317,709	296,892	411,917

11.1 Movement of major funds (continued)

Balance b/fwd 205,534 32,361	Incoming resources 183,562 14,095	Outgoing resources 159,423 11,990	Balance c/fwd 330,521 -
237,895	197,657	171,413	330,521
78,476 150 2,837 8,825 26,532 9,429 1,950 2,862 3,500 5,292 2,500 595	- - - 3,050 68,337 - - - - 3,500 - 4,413	19,882 150 - 3,825 53,380 - 1,950 - - 8,592 2,500 5,008	- - 2,837 262 41,489 9,429 - 2,862 3,500 200 - -
142,948	79,300	95,287	60,579

380,843	276,957	266,700	391,100

11.2 Transfer between funds

As permitted by the Charity SORP (FRS102), tangible fixed assets with a cost of £4,825 have been transferred from restricted to unrestricted funds. These assets were purchased from grants or donations which were restricted funds but are now held for a general and not a restricted purpose.

The designated Outreach fund became undesignated as at 31st March 2021 was transferred into general unrestricted funds at that date.

11.3 Details of Funds Held

Unrestricted Funds General

The general fund is unrestricted and available for general purposes.

Restricted Funds

The restricted funds are only available for the purposes specified for each fund, which are:

Minibuses

A fund reflecting grants and donations received for the acquisition of minibuses in future periods.

Mower

Contributions towards the purchase of a new BCS mower, which was acquired in the year.

Infection control Fund

Government funding received via North Yorkshire County Council to reimburse certain costs incurred as a result of the Covid 19 pandemic.

H. Catley

A fund to finance or subsidise breaks

Wheelchair

A fund for the purchase and maintenance of wheelchair tandems Awards for All

Big Lottery funding towards 'adventure' weekend trips

Wild about Wakefield

To fund a project officer and activities in Wakefield

Activities

Grants contributing towards the running of tandem clubs,walking groups and other activities. Conservation

Grants contributing towards the costs of conservation activities and biodiversity projects.

Mental Health

Grant towards Covid recovery work for people with mental health. Miscellaneous

Grants for breakfree packs, allotment project & IT equipment

12 Net assets between funds

Unrestricted Funds £ 50,600 297,138 (5,247)	Restricted Funds £ - 69,426 -	Total 2022 £ 50,600 366,564 (5,247 )
342,491	69,426	411,917
Funds £ 67,766 264,791 (2,036 )	Funds £ - 60,579 -	2021 £ 67,766 325,370 (2,036)
330,521	60,579	391,100