2023-03-31-accounts - Open Country

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Open Country

(A Company Charity limited by guarantee)

Charity Number 1107331 Company Number 05155859

Trustees’ Annual Report & Financial Statements for the year ended 31st March 2023

Charity accounts preparation & independent examination service

Open Country

Charity number 1107331

Contents
Index	Page
Annual Report of the Trustees	1
Independent Examiner’s Report	8
Statement of Financial Activities	9
Balance Sheet	10
Statement of Cash fows	11
Notes to the Accounts	12

Open Country

(Charity Number 1107331)

Trustees’ Annual Report

From: 1st April 2022

To: 31st March 2023

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)).

Charities Full Name: Open Country Reigstered Company Number: 5155859 Reigstered 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 five 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 variety of wheelchair accessible locations, including nature reserves, the seaside 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 offers inspiring activities in the West Yorkshire cathedral city.

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.

We have 13 staff (10 FTE) and 135 dedicated volunteers. We wish to note the superb contribution made by the latter, for without our volunteers, the activities offered to our service users would be severely restricted.

Despite the undoubted funding challenges facing our sector, we are continually expanding the service we offer, offering our skills to a wider community of disabled people and carers.

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

Open Country

(Charity Number 1107331)

Additional details of objectives and activities

Our Key targets for Year Three, 2023 - 2024 are:

Work on realising our Third Hub, closing off any outstanding actions on researching and scoping our options. The candidate areas are Middlesbrough/Teesside, Hull/Beverley and Rotherham/Sheffield.
Welcome around 550 people on our activities, our highest number of participants ever.
Successfully negotiate our first full year of the Wakefield Lottery project.
Set up two new activity sessions in Selby.
Commence our Barnsley satellite.
Produce Breakfree packs for York (2nd pack) & Burley-in-Wharfedale, reprint the Wakefield pack and revise two Countryside Directories, drafting a new one for the 3rd hub.
Launch our ‘Access for All Gold Standard’.
Establish a GAS award ‘Winners Club’, with a Conference, to better promote inclusive access.
Field 66 Countryside Advice Service enquiries (10% increase)
Extend our Bluespace project and launch/publish the findings.
Continue our digital rollout, including a suite of audio walks for the Cavendish Estate.
Improve our digital security, with an internal IT security audit completed.
Meet our Diversity targets, including the implementation of a Hardship Fund.
Train a staff member as our in-house MiDAS assessor. Commence internal & external training.
Increase trustee representation on the Board, filling key roles.
Work on promoting our Voice, both Regionally and Nationally.
Achieve a 10% increase in our social media following.
Recruit additional staff resource for Fundraising and Communications.

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.

Key Achievements in Year Two

The Charity continued to develop as we emerged from a pandemic operating model. Whilst operating conditions remained challenging in many ways, we managed to achieve the following:

Commencing our ‘Bluespace’ project, working with the University of York St. John.
Welcoming 439 people on our countryside activities, just above pre-pandemic numbers.
Expanded our activities, with several new projects in Harrogate, Wakefield & York.
Successfully recruited six staff, partly to facilitate new growth, in what are historically challenging times for staff recruitment.
Achieved our first major National Lottery bid and worked to embed Wakefield as our 2nd Hub, including recruiting staff and locating a new office.
We obtained a new minibus to help ensure the smooth running of services.
Commenced a scoping exercise to finalise our 3rd Hub.
Identified all but the 3rd Hub ‘Satellite’ locations for the life of the Plan - York, Selby and Barnsley.
Continued to expand our ‘Reach’ and develop our ‘Voice’ e.g. Experience Wild Ingleborough and our work on access barrier removal.
Fielded 60 enquiries to our Countryside Advice Service (10% increase).
Achieved a 10% year-on-year growth in our social media following.
Retained, grew and better utilised our network of Partners.

Open Country

(Charity Number 1107331)

Financial Review

Results for the year

As set out in the Statement of Financial activities on page 9, total income for the year was £431,639 (2022: £317,709) Net income for the year was £49,796 (2022: £20,817) 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 2023 amounted to £461,713 (2022: £411,917) of which £384,448 (2022: £342,491) was unrestricted. However, the unrestricted funds at 31 March 2023 include functional fixed assets (eg minibuses and other equipment required for the Charity’s activities) of £83,260 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 2023 were £301,188 (2022: £291,891).

The Charity seeks to achieve sufficient reserves to cover six months’ expenditure on charitable activities (£155,000) plus the estimated costs of meeting all commitments on a winding-up of the organisation (£80,000); a total of £235,000. Despite challenging economic conditions, the trustees report that reserves freely available to spend increased during the year ended 31 March 2023, reflecting the charity’s good financial position. However we anticipate the needs for expenditure in the next two years in line with our five year stategic plan, for asset replacement and the funding of additional services and activities across existing and new locations scheduled for addition in 2023/24. Some of these initiatives will be financed from existing funds. Furthermore, we maintain reserves exceeding our policy requirements to enable us to seize opportunities for asset replacement and the development of new services, thus ensuring the sustainability and expansion of our charitible activities. 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

Open Country

(Charity Number 1107331)

Reference and administration details

Charity’s Full Name: Charity’s principal address:

Open Country

Community House 46 East Parade Harrogate HG1 5LT

Names of the trustees who manage the charity

Trustee name	Offce (if any)	Dates acted if not for whole year
Giles Blessed		Until 13/07/22
Richard Firth	Chair
Ian Brotherton		Until 30/11/22
Tracey Jackson
David Robinson	Treasurer
David Titchmarsh
Jonty Warneken
Catherine Nangle		Until 15/02/23
Jayne Eyre		From 16/08/23
Michelle Tempest Mitchell		From 18/10/23

Name of Company Secretary

Name

David Shaftoe

Name of chief executive or names of senior staff members

David Shaftoe (Chief Officer)

Open Country

(Charity Number 1107331)

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 continue 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 4.

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

Open Country

(Charity Number 1107331)

Appendix

During the Year 2022 – 2023 we received invaluable financial and in-kind support from the following organisations and individuals

Adel Church Anna Baldwin Arnold Clark Community Fund Aspire Community Benefit Company Ltd. Benenden Health Bruce Wake Charitable Trust Coca Cola David & Julie Turner Department for Transport Doug Munro Engage Interactive Feoffees of St. Michael’s Spurriergate Four Winds Trust Harrogate Borough Council HMRC HM Young Offenders Institution Wetherby Jane Goodall Kenneth Hargreaves Charitable Trust Kirklees Council Leeds City Council Microsoft Minster Law National Lottery Community Fund NHS Charities Together NHS Personalised Care Programme NHS South West Yorkshire Partnership Nidderdale Messiah Northern Powergrid North Yorkshire County Council North Yorkshire County Councillor Matt Scott North Yorkshire County Councillor Matt Walker North Yorkshire County Councillor Monika Slater Nova Wakefield Otley Town Council The Estate of Pam Harrison Pannal Methodist Church Philip Robinson Pinewoods Conservation Group Postcode Neighbourhood Trust

Open Country

(Charity Number 1107331)

Appendix continued

Primary Club Rotary Club of Horbury & Ossett Phoenix Trust Fund Sally Weatherill Scotton Parish Council Sharow PCC Squire Patton Boggs Charitable Trust St. John’s Knaresborough Stonebridge Homes TCV/OVO The 29th May 1961 Charitable Trust The Bostock Foundation The Calmcott Trust The Charles & Elsie Sykes Trust The Cheridan Raithby Charitable Trust The D’Oyly Carte Charitable Trust The Duke of Devonshire’s 1949 Charitable Trust The Fitton Trust The friends and family of Chris Mills The friends and family of Nichola Emmerson The George A. Moore Foundation The Hobson Charity The Opportunity Holiday Trust The Shears Foundation The Sylvia & Colin Shepherd Charitable Trust The Tony Bramall Charitable Trust The Whitwam Family Charitable Foundation Tom & Julie Leggett Two Ridings Community Foundation/Nimbuscare Waitrose Limited Wakefield Council Wakefield & District Health & Community Support Wakefield Recovery & Wellbeing College West Riding Masonic Charities Limited White Rose Forest/Kirklees Council Woodland Trust Woodroffe Benton Foundation WWF-UK W.W. Spooner Charitable Trust Yorkshire Water Yorkshire Wildlife Trust

Open Country

(Charity Number 1107331)

Independent examiner’s report to the trustees of Open Country

I report on the accounts of: Open Country

For the year ended: 31st March 2023 Which are set out on pages 9 to 23

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:

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

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

12/12/2023

Date

Open Country

(Charity Number 1107331)

31st March 2023 Statement of Financial Activities for the year ended	31st March 2023 Statement of Financial Activities for the year ended
Note 3.1 3.2 3.3 3.4 3 Income and endowments from: Donations and legacies Charitable activities Investments Total income Total expenditure Net income/(expenditure) Gross transfer between funds Net movement in funds Total funds brought forward Total funds carried forward Other income 4.1 4 11.2 Expenditure on Charitable activities	Unrestricted funds Restricted funds Total 2023 Total 2022 £ £ £ £ 33,491 600 34,091 35,375 179,437 207,888 387,325 259,449 1,231 - 1,231 1,899 8,992 - 8,992 20,986
	223,151 208,488 431,639 317,709
	234,743 147,100 381,843 296,892
	234,743 147,100 381,843 296,892

	(11,592) 61,388 49,796 20,817
	53,549 (53,549) - -
	41,957 7,839 49,796 20,817
	342,491 69,426 411,917 391,100
	384,448 77,265 461,713 411,917

Open Country

(Charity Number 1107331)

Balance Sheet as at	31st March 2023
Fixed assets Tangible assets Total fxed assets Note 8 Current assets Cash at bank and in hand Total fxed assets Debtors & prepayments 7 9 Current liabilities: amounts falling due within one year Creditors and accruals Total assets less current liabilities Net current assets 10 Funds of the Charity Unrestricted Funds (General) Restricted Funds Total Funds Carried Forward 11 11 11&12	2023 2022 £ £ 83,260 50,600
	360,212 345,443 20,201 21,121
	380,413 366,564
	(1,960) (5,247)
	378,453 361,317
	461,713 411,917

	384,448 342,491 77,265 69,426 461,713 411,917

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

(Charity Number 1107331)

Statement of Cash Flows for the year ended	31st March 2023
Cash fows from operating activities Net income/(expenditure) for the year Add:Depreciation for the year Working capital changes Net cash provided by/(used in) operating activities (Increase)/decrease in debtors Increase/decrease in creditors Cash fows used in investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at 31 March 2023 Purchase of fxed assets Cash and cash equivalents at 1 April 2022	Total 2023 Total 2022 £ £ 49,796 20,817 21,576 21,991
	71,372 42,808 920 (3,369) (3,287) 3,211
	69,005 42,650
	(54,236) (4,825)
	14,769 37,825 345,443 307,618
	360,212 345,443

Open Country

(Charity Number 1107331)

Notes to the accounts for the year ended

31st March 2023

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

These are included in the Statement of Financial Activities (SoFA) when:

the charity becomes entitled to the resources;
receipt of the resources 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.

Open Country

(Charity Number 1107331)

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

(Charity Number 1107331)

Notes to the accounts for the year ended 31st March 2023	Notes to the accounts for the year ended 31st March 2023
Donations & legacies Donations and legacies 3.1 Gift aid Grants Charitable activities 3.2 Wild About Wetherby project NYCC social services Self funders Transport contributions Trips income Tandem income Bus Service Operators’ Grant Work party income Interest received Investments 3.3 3.4 Other income JRS Grant Head offce recharges Sundry income Total income	2022 2023 Unrestricted funds Restricted funds Total 2023 Unrestricted funds Restricted funds Total 2022 £ £ £ £ £ 33,019 600 33,619 25,422 8,200 33,622 472 - 472 1,753 - 1,753
	33,491 600 34,091 27,175 8,200 35,375
	35,503 207,888 243,391 22,106 127,644 149,750 32,425 - 32,425 32,425 - 32,425 500 - 500 - - - 80,942 - 80,942 64,690 - 64,690 6,511 - 6,511 3,532 - 3,532 6,150 - 6,150 992 - 992 3,821 - 3,821 2,535 - 2,535 1,995 - 1,995 1,995 - 1,995 11,590 - 11,590 3,530 - 3,530
	179,437 207,888 387,325 131,805 127,644 259,449
	1,231 - 1,231 1,899 - 1,899
	1,231 - 1,231 1,899 - 1,899
	- - - 6,603 - 6,603 8,712 - 8,712 13,710 - 13,710 280 - 280 673 - 673
	8,992 - 8,992 20,986 - 20,986

	223,151 208,488 431,639 181,865 135,844 317,709

Open Country

(Charity Number 1107331)

Charitable	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
activities	funds 2023	funds 2023	2023	funds 2022	funds 2022	2022
		£	£	£	£	£
Staff:
- salaries and	144,229	106,137	250,366	104,542	74,639	179,181
pensions
- training	5,423	4,192	9,615	2,464	274	2,738
- subsistence	718	-	718	478	-	478
- travel expenses	131	62	193	87	-	87
- recruitment costs	2,332	660	2,992	340	-	340
- uniform & protective equip.	1,015	-	1,015	372	204	576
Volunteer’s expenses	1,106	134	1,240	1,063	480	1,543
Activitiy expenses:
- activity fees and costs	3,493	5,706	9,199	2,692	8,169	10,861
- tandem costs	401	9,967	10,368	536	4,510	5,046
- allotment	236	641	877	94	-	94
- insurance	2,752	-	2,752	2,216	-	2,216
Project costs:
- Conservation materials	420	750	1,170	366	730	1,096
- Wild about Wetherby	79	18	97	13	-	13
Vehicles:
- fuel and oil	10,335	-	10,335	6,391	-	6,391
- repairs and servicing	6,035	-	6,035	3,947	-	3,947
- insurance	3,137	-	3,137	537	3,452	3,989
Small equipment and tools	(379)	737	358	1,225	2,274	3,499
Mower & trailer	138	-	138	171	-	171
maintenance

Open Country

(Charity Number 1107331)

Administration expenses: - rent - cleaning and maintenance - health and safety - advertising & PR - printing and stationary - postage and telephone - IT and internet - subscriptions - other - payroll bureau fees - bookkeeping Depreciation Legal & professional fees Bank charges Head offce recharges Total expenditure	6,891 4,323 11,214 6,407 - 6,407 70 279 349 123 - 123 2,152 - 2,152 786 1,732 2,518 442 512 954 709 4,177 4,886 1,806 2,040 3,846 921 5,821 6,742 1,242 173 1,415 1,579 - 1,579 7,445 2,025 9,470 912 2,000 2,912 260 - 260 367 - 367 502 32 234 381 - 381 909 - 909 704 - 704 2,706 - 2,706 - - - 21,576 - 21,576 21,991 - 21,991 6,806 - 6,806 12,045 - 12,045 335 - 335 261 - 261 - 8,712 8,712 - 13,710 13,710
	234,743 147,100 381,834 174,720 122,172 296,892

	234,743 147,100 381,843 174,720 122,172 296,892

Open Country

(Charity Number 1107331)

31st March 2023

Notes to the accounts for the year ended

5 Trustee expenses and 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.

Independent Examiner’s fees for reporting on the accounts Fees for examination of the accounts 5.2 Other fees paid to the Independent Examiner (BSOG authorisation) aff costs and emoluments Gross wages, salaries and benefts inkind Employers national insurance Employers pension contributions Average number of employees		2023 2022 £ £
		660 660
		80 80
		2023 2022 £ £ 230,727 167,510 14,785 8,507 4,854 3,164
	250,366 179,181


	10 6

6 Staff costs and emoluments

7 Cash at bank and in hand

Current bank account Deposit bank accounts Cash in hand	Unrestricted funds Restricted funds Total 2023 Total 2022 £ £ £ 50,228 77,265 127,493 114,006 232,409 - 232,409 231,178 310 - 310 259
	282,947 77,265 360,212 345,443

Open Country

(Charity Number 1107331)

9 Debtors and prepayments Amounts falling due within one year Debtors Prepayments and accrued income 10 Creditors and accruals Amounts falling due within one year Accruals Pension & other creditors 8 Fixed assets At 1st April 2022 Additions in year Disposals in year at 31st March 2023 Tangible fxed assets Cost or valuation 8.1 At 1st April 2022 Charge for the year at 31st March 2023 Disposals Depreciation At 31st March 2023 At 31st March 2022 Net Book Value	Vehicles £ 156,563 54,236 -	Equipment Total £ £ 25,123 181,686 - 54,236 - -
	210,799	25,123 235,922

	£ 114,326 16,475 -	£ £ 16,760 131,086 5,101 21,576 - -
	130,801	21,861 152,662
	£	£ £
	79,998	3,262 83,260
	42,237	8,363 50,600
	Total Total	2023 2022 £ £ 17,489 19,437 2,712 1,684
		20,201 21,121

		2023 2022 £ £ 1,960 4,865 - 382
		1,960 5,247

Open Country

(Charity Number 1107331)

11 Movement of funds

11.1 Movement of major funds

Grocer’s charity Ninevah 29th May 1961 D’Oyly Carte Total conservation Conservation Restricted funds Minibuses H. Catley Awards for All Community Fund Wild about Wakefeld 2023 Fund name Unrestricted funds General funds Family of C Hawkin Ripon tandem Jack Brunton Feoffees of St Michael NHS TR Heart of Selby Benendon Activities Primary Club West Riding Masonic Total activities	Balance b/fwd Incoming resources Outgoing resources Transfers Balance c/fwd
	342,491 223,151 234,743 53,549 384,448
	9,500 44,000 - (53,500) - 2,987 100 - - 3,087 8,031 - 2,166 - 5,865 - 97,651 79,880 - 17,771 15,028 21,736 14,081 - 22,683 3,000 2,000 2,000 - 3,000 3,278 - 3,278 - - 1,226 - 1,226 - - 750 - 750 - - - 4,200 4,200 - - - 4,155 1,811 - 2,344 10,000 - 561 - 9,439 - 2,000 2,000 - - - 2,070 2,070 - -
	18,254 14,425 17,896 - 14,783
	739 - 739 - - 3,667 - 3,667 - - - 3,000 3,000 - - - 3,000 - - 3,000
	4,406 6,000 7,406 - 3,000

Open Country

(Charity Number 1107331)

Mental Health
Leeds hospital	2,083	12,500	14,583	-	-
Miscellaneous
Two Ridings	-	4,913	-	-	4,913
Hey Smile	8,079	-	8,030	(49)	-
NYCC locality	1,058	2,000	3,058	-	-
Whitwam Family	-	5,163	-	-	5,163
	9,137	12,076	11,088	(49)	10,076

Total Restricted Funds	69,426	208,488	147,100	(53,549)	77,265

Total Funds	411,917	431,639	381,843	-	461,713
Movement of major funds 11.1	(continued)
2022 Fund name	Balance b/fwd	Incoming resources	Outgoing resources	Transfers	Balance c/fwd
Unrestricted funds
General funds	330,521	181,865	174,720	4,825	342,491
Restricted funds
Minibuses	-	9,500	-	-	9,500
Mower	3,500	-	-	(3,500)	-
Infection control Fund	-	27,204	27,204	-	-
H. Catley	2,837	150	-	-	2,987
Wheelchair	262	-	262	-	-
Awards for All	9,429	-	1,398	-	8,031
Wild about Wakefeld	41,489	28,546	53,682	(1,325)	15,028
Activities
Primary Club	-	3,000	-	-	3,000
Family of C Hawkin	-	5,050	1,772	-	3,278
Ripon tandem	-	2,958	1,732	-	1,226
Jack Brunton	-	3,000	2,250	-	750
Two Ridings	2,862	2,877	5,739	-	-
Hedley Foundation	-	2,000	2,000	-	-
TR Heart of Selby	-	10,000	-	-	10,000
Total activities	2,862	28,885	13,493	-	18,254

Open Country

(Charity Number 1107331)

Conservation

Yorkshire Water Grocer’s charity Ninevah 29th May 1961 Total conservation Betty’s Mental Health Leeds hospital Total Restricted Funds Total Funds City Connect Hey Smile NYCC locality Miscellaneous	200 - 200 - - - 4,992 4,992 - - - 2,211 1,472 - 739 - 4,000 333 - 3,667 - 3,000 3,000 - -
	200 14,203 9,997 - 4,406

	- 12,500 10,417 - 2,083
	- 4,984 4,984 - - - 8,814 735 - 8,079 - 1,058 - - 1,058
	- 14,856 5,719 - 9,137

	60,579 135,844 122,172 (4,825) 69,426

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

11.2 Transfer between funds

As permitted by the Charity SORP (FRS102), tangible fixed assets of £53,500 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.

Open Country

(Charity Number 1107331)

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.

H. Catley

A fund to finance or subsidise breaks.

Awards for All

Big Lottery funding towards ‘adventure’ weekend trips.

Community Fund

National Lottery Community funding to provide a range of activities in the Wakefield district.

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.

Open Country

(Charity Number 1107331)

12 Net assets between funds

et assets between funds
Balances at 31st March 2023 Fixed assets Current assets Current liabilities Balances at 31st March 2022 Current assets Fixed assets Current liabilities	Unrestricted Funds Restricted Funds Total 2023 £ £ £ 83,260 - 83,260 303,148 77,265 380,413 (1,960) - (1,960)
	384,448 77,265 461,713

	Funds Funds 2022 £ £ £ 50,600 - 50,600 305,985 60,579 366,564 (5,247) - (5,247)
	351,338 60,579 411,917