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← Open Country

2024-03-31-accounts

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 2024

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 flows 11
Notes to the Accounts 12

Open Country

(Charity Number 1107331)

Trustees’ Annual Report

From: 1st April 2023

To: 31st March 2024

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 2024. 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, neurodivergence and mental health issues a chance to get involved in helping improve the environment throughout the local area. Six 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 six tandem clubs, between them covering Harrogate & Knaresborough, Ripon, Selby, Wakefield, Wetherby and York. Other groups are ‘Wild Things’ (a nature study group) and our ‘Adventure Clubs’ (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. We still offer two weekly online sessions - yoga and a spin class using exercise bikes.

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 14 staff (10 FTE) and 150 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.

1

Open Country

(Charity Number 1107331)

Trustees’ Annual Report

Additional details of objectives and activities

Our Key targets for Year Four, 2024 - 2025 are:

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 Three, 2023-2024:

2

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 £584,962 (2023: £431,639) Net income for the year was £128,080 (2023: £49,796). As summarised on page 9 net income generated from restricted funds was £169,752 which sum is carried forward to be expended in future periods. Net expenditure on unrestricted funds was £41,672 which has been met from funds brought forward.

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 2024 amounted to £589,793 (2023: £461,713) of which £360,789 (2023: £384,448) was unrestricted. However, the unrestricted funds at 31 March 2024 include functional fixed assets (eg minibuses and other equipment required for the Charity’s activities) of £74,243 that are essential for the Charity’s activities and £50,000 in a fund designated by the trustees. These sums are excluded from free reserves.

Therefore, the Charity’s reserves freely available to spend at 31 March 2024 were £236,546 (2023: £301,188).

The Charity seeks to achieve sufficient reserves to cover six months’ expenditure on charitable activities (£195,000) plus the estimated costs of meeting all commitments on a winding-up of the organisation (£70,000); a total of £265,000. As a result of cost of living increases and further strategic investment in expansion of our activities and some reduction in new funds, reserves freely available to spend decreased during the year ended 31 March 2024. Nevertheless, the charity remains in a good financial position to meet the challenges to be posed through increased costs and a possible reduction in new funding streams. In line with our five year stategic plan, there is a need for significant expenditure in the next two years for asset replacement and the funding of additional services and activities across existing and new locations scheduled for addition in 2024/25 and beyond, 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

3

Open Country

(Charity Number 1107331)

Reference and administration details

Charity’s Full Name:

Open Country

Charity’s principal address:

Community House 46 East Parade Harrogate HG1 5LT

Names of the trustees who manage the charity

Trustee name Office (if any) Dates acted if not for whole year Richard Firth Chair Tracey Jackson David Robinson Treasurer David Titchmarsh Jonty Warneken Jayne Eyre From 16/08/23 Michelle Tempest-Mitchell From 18/10/23 Christopher Burt From 21/08/24 Jane Green From 23/10/24

Name of Company Secretary

Name

David Shaftoe

Name of chief executive or names of senior staff members

David Shaftoe (Chief Officer)

4

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:

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:

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 11 DECEMEA_ Jory

5

Open Country

(Charity Number 1107331)

Appendix

During the Year 2023 – 2024 we received invaluable financial and in-kind support from the following organisations and individuals

Alan Rayner Anna Baldwin Aspire Community Benefit Company Ltd. Baily Thomas Charitable Fund Belmont Grosvenor School Bettys and Taylors Bruce Wake Charitable Trust CANVA City Connect/West Yorkshire Combined Authority CLA Charitable Trust Coca Cola European Partners Co-operative Local Community Fund David & Julie Turner Department for Transport Efficiency North Engage Interactive Four Winds Trust Friends and family of Nicky Serlin Friends of Oakwell Hall and Country Park Friends of Parkinson’s Park CIC Green Hall Foundation Groundwork/Tescos Haribo Harrogate Round Table Harrogate Wheeleasy High Sherriff of North Yorkshire HMRC HM Young Offenders Institution Wetherby Huddersfield & Wakefield Rotary Clubs Inca (Europe) Limited Jack Brunton Charitable Trust Jan & Mike Bartholomew John Spedan Lewis Foundation Jonty Warneken Leeds City Council Leeds Community Foundation Linda Hoare, Mayor of Otley Live Well Wakefield Marketing Adventures

6

Open Country

(Charity Number 1107331)

Appendix continued

Microsoft Morley Glass and Glazing National Lottery Community Fund NHS South West Yorkshire Partnership Nidderdale High School Norman Collinson Charitable Trust North Doncaster Development Trust North Yorkshire Council North Yorkshire Councillors Matt Walker and Monika Slater NOVA Otley Town Council Philip Robinson Postcode Neighbourhood Trust Primary Club Prosper Wakefield Quackers Harrogate Sally Weatherill Sandal MINI Scotton Parish Council Sharow PCC Sir George Martin Trust SkyBet Sport England St. James’s Place Charitable Foundation The 29th May 1961 Charitable Trust The Bernard Sunley Foundation The Bostock Foundation The Fitton Trust The Friends of Parkinson’s Park The George A. Moore Foundation The RS Brownless Charitable Trust The Shears Foundation The Woodroffe Benton Foundation Tom & Julie Leggett TransPennine Trail Trustees of Chatsworth Settlement Two Ridings Community Foundation/Local Fund for Harrogate Wakefield Chantry Rotary Club Wakefield Council Wakefield Recovery & Wellbeing College West Yorkshire Local Resilience Forum

Wharfedale Naturalist’s Society Woodland Trust WWF-UK YPO York Common Good Trust Yorkshire Water Yorkshire Wildlife Trust

7

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 2024 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:

  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

  1. 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.

Cush

Karen Wood (ACMA)

16/12/2024

Date

2 Galligap Lane Osbaldwick York, YO10 3NR

8

Open Country

(Charity Number 1107331)

31st March 2024
Statement of Financial Activities for the year ended		 31st March 2024
Statement of Financial Activities for the year ended
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 transfer between
funds
11.2
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
£
£
£
£
39,300
-
39,300
34,091
188,172
348,139
536,311
387,325
5,917
-
5,917
1,231
3,434
-
3,434
8,992
236,823
348,139
584,962
431,639
278,495
178,387
456,882
381,843
278,495
178,387
456,882
381,843
(41,672)
169,752
128,080
49,796
18,013
(18,013)
-
-
(23,659)
151,739
128,080
49,796
384,448
77,265
461,713
411,917
360,789
229,004
589,793
461,713

9

Open Country

(Charity Number 1107331)

Balance Sheet as at 31st March 2024 31st March 2024
Note 2024 2023
Fixed assets £ £
Tangible assets 74,243 83,260
Total fixed assets 8 74,243 83,260
Current assets
Cash at bank and in hand 7 486,156 360,212
Debtors & prepayments 9 31,636 20,201
Total current assets 517,792 380,413
Current liabilities: amounts falling due within one year
Creditors and accruals 10 (2,242) (1,960)
Net current assets 515,550 378,453
Total assets less current liabilities 589,793 461,713
Funds of the Charity
Unrestricted Funds 11 360,789 384,448
Restricted Funds 11 229,004 77,265
Total Funds Carried Forward 11&12 589,793 461,713

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

10

Open Country

(Charity Number 1107331)

Statement of Cash Flows for the year ended 31st March 2024
Cash fows from operating activities
Net income for the year
Add:Depreciation for the year
Working capital changes
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by operating activities
Cash fows used in investing activities
Purchase of fxed assets
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 April 2023
Cash and cash equivalents at 31 March 2024		 Total
2024
Total
2023
£
£
128,080
49,796
27,030
21,576
155,110
71,372
(11,435)
920
282
(3,287)
143,957
69,005
(18,013)
(54,236)
125,944
14,769
360,212
345,443
486,156
360,212

11

Open Country

(Charity Number 1107331)

Notes to the accounts for the year ended

31st March 2024

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:

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.

12

Open Country

(Charity Number 1107331)

31st March 2024

Notes to the accounts for the year ended

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.

13

Open Country

(Charity Number 1107331)

Notes to the accounts for the year ended
31st March 2024		 Notes to the accounts for the year ended
31st March 2024
3.1 Donations and
legacies
Donations & legacies
Gift aid
3.2 Charitable
activities
Grants
Wild About Wetherby
project
NYCC social services
Self funders
Transport contributions
Trips income
Tandem income
Bus Service Operators’
Grant
Work party income
3.3 Investments
Interest received
3.4 Other income
JRS Grant
Head offce recharges
Sundry income
Total income		 2023
2024
Unrestricted
funds
Restricted
funds
Total
2024
Unrestricted
funds
Restricted
funds
Total
2023
£
£
£
£
£
36,393
-
36,393
33,019
600
33,619
2,907
-
2,907
472
-
472
39,300
-
39,300
33,491
600
34,091
32,033
348,139
380,172
35,503
207,888
243,391
32,425
-
32,425
32,425
-
32,425
-
-
-
500
-
500
90,983
-
90,983
80,942
-
80,942
9,055
-
9,055
6,511
-
6,511
7,674
-
7,674
6,150
-
6,150
3,969
-
3,969
3,821
-
3,821

833
-
833
1,995
-
1,995
11,200
-
11,200
11,590
-
11,590
188,172
348,139
536,311
179,437
207,888
387,325
5,917
-
5,917
1,231
-
1,231
5,917
-
5,917
1,231
-
1,231
-
-
-
-
-
-
-
-
-
8,712
-
8,712
3,434
-
3,434
280
-
280
3,434
-
3,434
8,992
-
8,992
236,823
348,139
584,962
223,151
208,488
431,639

14

Open Country

(Charity Number 1107331)

Notes to the accounts for the year ended

31st March 2024

4.1 Charitable Unrestricted Restricted Total Unrestricted Restricted Total
activities funds 2024 funds 2024 2024 funds 2023 funds 2023 2023
£ £ £ £ £ £
Staff:
- salaries and pensions 195,034 142,955 337,989 144,229 106,137 250,366
- training 2,242 750 2,992 5,423 4,192 9,615
- subsistence 807 - 807 718 - 718
- travel expenses 151 - 151 131 62 193
- recruitment costs 1,625 210 1,835 2,332 660 2,992
- uniforms & protective
equip.		 - 625 625 1,015 - 1,015
Volunteers’ expenses 918 - 918 1,106 134 1,240
Activity expenses:
- activity fees and costs 4,912 4,929 9,841 3,493 5,706 9,199
- tandem costs 878 763 1,641 401 9,967 10,368
- allotment 424 - 424 236 641 877
- insurance 3,220 - 3,220 2,752 - 2,752
Project costs:
- Conservation
materials		 196 204 400 420 750 1,170
- Wild about Wetherby 9 - 9 79 18 97
Vehicles:
- fuel and oil 13,457 - 13,457 10,335 - 10,335
- repairs and servicing 7,125 1,036 8,161 6,035 - 6,035
- insurance 4,314 - 4,314 3,137 - 3,137
Small equipment and
tools		 124 1,537 1,661 (379) 737 358
Mower & trailer
maintenance		 603 934 1,537 138 - 138
Carried forward 236,039 153,943 389,982 181,601 129,004 310,605

15

Open Country

(Charity Number 1107331)

Notes to the accounts for the year ended

31st March 2024

Brought forward
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
4.1 Charitable
activities continued		 236,039
153,943
389,982
181,601
129,004
310,605
8,538
7,575
16,113
6,891
4,323
11,214
250
3,042
3,292
70
279
349
583
379
962
2,152
-
2,152
2,185
337
2,522
442
512
954
2,280
3,822
6,102
1,806
2,040
3,846
2,079
30
2,109
1,242
173
1,415
2,543
-
2,543
7,445
2,025
9,470
85
-
85
260
-
260
651
174
825
502
32
534
1,280
1,280
909
-
909
2,880
-
2,880
2,706
-
2,706
27,030
-
27,030
21,576
-
21,576
780
-
780
6,806
-
6,806
377
-
377
335
-
335
(9,085)
9,085
-
-
8,712
8,712
Unrestricted
funds 2024
Restricted
funds 2024
Total
2024
Unrestricted
funds 2023
Restricted
funds 2023
Total
2023
278,495
178,387
456,882
234,743
147,100
381,843

16

Open Country

(Charity Number 1107331)

31st March 2024

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
Other fees paid to the Independent Examiner (BSOG)
Fees for examination of the accounts
5.2
Gross wages, salaries and benefts inkind
Employers national insurance
Employers pension contributions
Average number of employees
6 Staff costs and emoluments
7 Cash at bank and in hand
Current bank account
Deposit bank accounts
Cash in hand		 2024
2023
£
£
700
660
80
80
2024
2023
£
£
307,501
230,727
21,363
14,785
9,125
4,854
337,989
250,366
14
10
Total
2024
Total
2023
£
£
227,738
127,493
257,901
232,409
517
310
486,156
360,212

17

Open Country

(Charity Number 1107331)

Notes to the accounts for the year ended

31st March 2024

Amounts falling due within one year
Debtors
Prepayments and accrued income
Total
9 Debtors and prepayments
Amounts falling due within one year
Accruals
Pension & other creditors
Total
10 Creditors and accruals
Net Book Value
At 31st March 2024
At 31st March 2023
8.1 Tangible fxed assets
Cost or valuation
At 1st April 2023
Additions in year
Disposals in year
at 31st March 2024
Depreciation
At 1st April 2023
Charge for the year
Disposals
at 31st March 2024
8 Fixed assets		 Vehicles
£
210,799
-
-		 Equipment
Total
£
£
25,123
235,922
18,013
18,013
-
-
210,799 43,136
253,935
£
130,801
23,969
-		 £
£
21,861
152,662
3,061
27,030
-
-
154,770 24,922
179,692
£ £
£
56,029 18,214
74,243
79,998 3,262
83,260
2024
2023
£
£
20,687
17,489
10,949
2,712
31,636
20,201
2024
2023
£
£
2,242
1,960
-
-
2,242
1,960

18

Open Country

(Charity Number 1107331)

Notes to the accounts for the year ended

31st March 2024

11 Movement of funds

Ninevah
Yorkshire Water
JSLF
29th May 1961
Total conservation
Conservation
Movement of major funds
2024 Fund name
Unrestricted funds
General funds
Designated funds
11.1
Primary Club
NHS
TR Heart of Selby
George Moore
Jack Brunton
Shears Foundation
Total activities
Activities
Restricted funds
Minibuses
H. Catley
Awards for All
Wild about Wakefeld
Barnsley
Community Fund		 Balance
b/fwd
Incoming
resources
Outgoing
resources
Transfers
Balance
c/fwd
384,448
236,823
278,495
(31,987)
310,789
-
-
-
50,000
50,000
384,448
236,823
278,495
18,013
360,789
-
115,000
-
-
115,000
3,087
-
3,087
-
-
5,865
-
3,080
-
2,785
22,683
61,216
20,718
(18,013)
45,168
-
24,140
13,453
-
10,687
17,771
115,861
102,758
-
30,874
49,406
316,217
143,096
(18,013)
204,514
3,000
-
3,000
-
-
-
4,866
4,866
-
-
-
7,606
1,268
-
6,338
-
3,000
3,000
-
-
3,000
15,472
12,134
-
6,338
3,000
2,000
3,000
-
2,000
2,344
-
891
-
1,453
9,439
-
6,641
-
2,798
-
3,250
-
-
3,250
-
3,250
-
-
3,250
-
5,500
5,500
-
-
14,783
14,000
16,032
-
12,751

19

Open Country

(Charity Number 1107331)

Notes to the accounts for the year ended

31st March 2024

2023
Fund name
Unrestricted funds
General Funds
Restricted funds
Activities
Minibuses
H. Catley
Awards for All
Community Fund
Wild about Wakefeld
Total
Primary Club
Family of C Hawkin
Ripon tandem
Jack Brunton
Feoffees of St Michael
NHS
TR Heart of Selby
Benendon
West Riding Masonic
Total activities
Two Ridings
Whitwam Family
Total Restricted Funds
Total Funds
Miscellaneous		 4,913
2,450
4,125
-
3,238
5,163
-
3,000
-
2,163
10,076
2,450
7,125
-
5,401
77,265
348,139
178,387
(18,013)
229,004
461,713
584,962
456,882
-
589,793
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
35,546
163,487
96,127
(53,500)
49,406
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

20

Open Country

(Charity Number 1107331)

Notes to the accounts for the year ended
31st March 2024
Grocer’s charity
Ninevah
29th May 1961
D’Oyly Carte
Total conservation
Conservation
Mental Health
Leeds Hospital
Total Restricted Funds
Total Funds
Two Ridings
Hey Smile
NYCC locality
Whitwam Family
Miscellaneous
2023
Restricted funds continued		 739
-
739
-
-
3,667
-
3,667
-
-
-
3,000
3,000
-
-
-
3,000
-
-
3,000
Balance
b/fwd
Incoming
resources
Outgoing
resources
Transfers
Balance
c/fwd
4,406
6,000
7,406
-
3,000
2,083
12,500
14,583
-
-
-
4,913
-
-
4,913
8,079
-
8,030
(49)
-
1,058
2,000
3,058
-
-
-
5,163
-
-
5,163
9,137
12,076
11,088
(49)
10,076
69,426
208,488
147,100
(53,549)
77,265
411,917
431,639
381,843
-
461,713

11.2 Transfer between funds

As permitted by the Charity SORP (FRS102), tangible fixed assets of £18,013 (2023: 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. During the year, the trustees transferred £50,000 from General funds to a new designated fund to support the establishment of a new Middlesborough Hub.

21

Open Country

(Charity Number 1107331)

31st March 2024

Notes to the accounts for the year ended

11.3 Details of Funds Held

Unrestricted Funds General

The general fund is unrestricted and available for general purposes.

Unrestricted Funds Designated

An unrestricted fund designated by the trustees to develop and operate our outreach project in Middlesborough.

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.

Miscellaneous

Grants for breakfree packs, allotment project & IT equipment.

22

Open Country

(Charity Number 1107331)

Notes to the accounts for the year ended

31st March 2024

12 Net assets between funds

Balances at 31st March 2023
Fixed assets
Current assets
Current liabilities
Balances at 31st March 2024
Fixed assets
Current assets
Current liabilities		 Unrestricted
Funds
Restricted
Funds
Total 2024
£
£
£
74,243
-
74,243
288,788
229,004
517,792
(2,242)
-
(2,242)
360,789
229,004
589,793
Funds
Funds
2023
£
£
£
83,260
-
83,260
303,148
77,265
380,413
(1,960)
-
(1,960)
384,448
77,265
461,713

23