## **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.
1
## **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
2
**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.
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**
4
## 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:**
6
## **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**|
7
## **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**
8
## **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**|
9
## **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.
10
## **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.
11
## **Open Country**
## **Notes to the accounts for the year ended: 31 March 2022**
|**3.1**
**3.2**
Grants
**3.3**
**3.4**
Sundry income
**Total income**
Interest received
**Investments**
**Charitable activities**
Wild About Wetherby project
NYCC social services
Self funders
Transport contributions
Trips income
Tandem income
Bus Service Operators' Grant
**Other income**
Work party income
JRS Grant
Head office recharges
Gift Aid
**Donations and legacies**
Donations and legacies|**Unrestricted**
**funds 2022**
**£**
25,422
1,753|**Restricted**
**funds 2022**
**£**
8,200
-|**Total**
**2022**
**£**
33,622
1,753
**35,375**
149,750
32,425
-
64,690
3,532
992
2,535
1,995
3,530
**259,449**
1,899
**1,899**
6,603
13,710
673
**20,986**
**317,709**|**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**|
12
## **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**
13
|_- 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**||||
14
## **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**|
15
## **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**|||
16
## **11 Movement of funds**
## **11.1 Movement of major funds**
|**2022**
Minibuses
Mower
Jack Brunton
Two Ridings
**Total activities**
**Conservation**
Yorkshire Water
Grocer's charity
Ninevah
29th May 1961
**Total conservation**
**Mental Health**
Leeds hospital
**Miscellaneous**
City Connect
Hey Smile
NYCC locality
**Total Restricted**
**Total Funds**
**Activities**
Primary Club
Family of C Hawkin
Ripon tandem
Hedley Foundation
Infection control Fund
Wheelchair
**Fund Name**
**Unrestricted Funds**
General funds
**Restricted Funds**
Betty's
Awards for All
Wild about Wakefield
H. Catley
TR Heart of Selby|**Balance**
**b/fwd**|**Incoming**
**resources**|**Outgoing**
**resources**|**Transfers**
4,825
-
(3,500 )
-
-
-
-
(1,325 )
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(4,825 )
**-**|**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**|
17
## **11.1 Movement of major funds (continued)**
|**2021**
Designated
Minibuses
Tandem
Awards for All
York Tandem
Mower
Residentials
NYCC locality
**Total Funds**
H Catley
**Restricted Funds**
**Fund Name**
**Unrestricted Funds**
General funds
Wheelchair
Harrogate Tandem
Wild about Wakefield
Conservation
activities|**Balance**
**b/fwd**
205,534
32,361|**Incoming**
**resources**
183,562
14,095|**Outgoing**
**resources**
159,423
11,990|**Transfers**
100,848
(34,466)
66,382
(58,594 )
-
-
(7,788 )
-
-
-
-
-
-
-
-
(66,382)
**-**|**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.
18
## **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**
|Current liabilities
Fixed assets
**Balances at 31st March 2022**
**Balances at 31st March 2021**
Fixed assets
Current assets
Current liabilities
Current assets|**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**|
19