Charity registration number: 1107376
CPRE Lancashire, Liverpool City Region and Greater Manchester
Annual Report and Financial Statements
for the Year Ended 31 December 2022
CPRE Lancashire, Liverpool City Region and Greater Manchester
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 to 15 |
CPRE Lancashire, Liverpool City Region and Greater Manchester
Reference and Administrative Details
Trustees Mrs Debra McConnell Ms Lindsay Beaton Mr Alasdair Forman Mr Nicholas Thompson Charity Registration Number 1107376 Principal Office 1st Floor, Block C The Wharf Manchester Rd Burnley BB11 1JG Independent Examiner KM Chartered Accountants 1st Floor, Block C The Wharf Manchester Rd Burnley BB11 1JG Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Page 1
CPRE Lancashire, Liverpool City Region and Greater Manchester
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2022.
Objectives and activities
Objects
To promote and encourage for the benefit of the public the improvement and protection of the English countryside and in particular that of the county of Lancashire, the metropolitan boroughs of Bolton, Bury, Knowsley, Oldham, Rochdale, Sefton, St Helens, Wigan and the cities of Manchester and Liverpool and their towns and villages and the better development of the rural environment.
Aims
CPRE Lancashire, Liverpool City Region and Greater Manchester covers a significant part of the north west of England. It is part of national CPRE, the Countryside Charity. It aims to achieve the best use of land by influencing land-use planning policies and planning decisions taken at national, local and neighbourhood level including:
• reducing our carbon emissions;
• avoiding the use of green belt, the countryside and other designated landscapes for inappropriate development. This is largely through campaigning, education and objecting to and supporting the objections of local residents' groups to inappropriate development;
• advocating "brownfield first" in land use;
• campaigns focused on sustainable food and farming, affordable rural housing, transport including active travel, energy (renewables “done well” and cessation of fossil fuel use including shale gas (fracking)), and waste and as major issues for and relating to environmental protection; and
• access for all to green space for physical and mental health and well-being.
Campaigning aims for 2023 will continue to be:
• the protection, promotion and enhancement of the countryside and green space including in urban settings. Most of our members live in Lancashire and many have access to the countryside. Members also live in Greater Manchester and the Liverpool City Region where access to the countryside is more problematic. We continue to respond to emerging spatial development strategies at the Greater Manchester and Liverpool City region scale - especially the defence of the countryside from damaging development;
- the climate and biodiversity crises;
• truly affordable housing with a blend of tenures including housing for social rent;
• housing design and build quality as described in national CPRE's Housing Design Audit for England 2020. The nation is blighted by poor house and housing estate design and build quality with insufficient action on carbon neutrality;
• objections to inappropriate development of rural places and elsewhere. We contribute to Councils' Local Plans emphasising positive protection of the beautiful countryside of our region as well as protecting green spaces within our urban environments. CPRE supports appropriate developments of the right quality in the right places.
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CPRE Lancashire, Liverpool City Region and Greater Manchester
Trustees' Report (continued)
Public benefit
We regularly respond to the many requests made by both CPRE members and the public for help with their concerns over loss of trees, hedgerows, agricultural land and over threats to the countryside and its character, including intrusive developments of large housing developments adjacent to small villages and in sensitive rural environments.
Objecting to planning applications is made all the more difficult where local Councils have failed to complete their Local Plans. Local Plans map and demark areas for development, activity and for leisure, recreation and protection. The local communities have the opportunity to input on the creation of those Plans. They show sites for residential development, industry, economic activity and green space. It is very difficult for development to occur on land in a local plan that is NOT designated for such development. If a local authority does not have an up-to-date Local Plan then local land including green space, farmland and countryside is under threat from speculative development. We input in nearly every Local Plan consultation to procure the best possible outcome for the countryside and our green spaces and the communities who rely on them. We also assist in the creation of Neighbourhood Plans which similarly frame the use and purpose of land but at an even more local level.
We object to inappropriate major residential development applications and support local groups campaigning against such development.
We also consult on nationally significant major Infrastructure projects eg HS2 rail, coal, oil and gas extraction and we work in liaison with many other groups, e.g. Parish Councils, Civic Trusts and other environmental protection groups, in particular with Friends of the Lake District and Friends of the Peak District. We give the public expert advice to enable them to engage positively to protect their environment and respond appropriately to complicated planning applications. We have substantially enhanced our website and ecommunications to give CPRE members and especially the public greater information and guidance. We are very active on social media. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
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CPRE Lancashire, Liverpool City Region and Greater Manchester
Trustees' Report (continued)
Achievements and performance
Town and Country Planning
-
Central government remains committed to building more houses than are actually needed as demonstrated by the independent Office for National Statistics (ONS). It quietly dropped its target of 300,000 houses per annum but it has reinstated this target and remains committed to building more homes than are actually needed without addressing the lack of affordability. Brownfield land is particularly suited to affordable housing, as much is in urban and semi urban areas with employment and easier access to public transport, schools, NHS facilities, shops and other facilities so that lower income groups who need truly affordable housing benefit more. Enabling brownfield development takes pressure off green belt and countryside fordevelopment.
-
Our Group and CPRE Groups across England campaign on social media and in the press on planning issues. The concerns of CPRE are repeatedly mentioned in parliamentary debate on the matter. The views of CPRE were comprehensively included in articles in The Times, The Guardian, The Daily Telegraph and The Daily Mirror; and
-
Our Planning Director, Jackie Copley participated in Local Plan Consultations across the North West. She advised local campaign groups seeking to stop in appropriate development and similarly represented such Groups as a paid CPRE consultant, contributing to our financial health. She objected on our behalf to every major inappropriate development and on the significant majority of other inappropriate developments, including giving expert evidence before the planning inspectorate.
Major Projects 2022
- Debbie McConnell, Chair managed a project with grant funding and with the work of Trust for Conservation Volunteers and AQA students (young adults not in education and training) to plant over 2 kms of new hedgerows in the north west and to gap up and repair existing hedgerows. Local primary schools participated and key stage 1 and 2 resources on hedgerows sent to north west primary schools to enable curriculum enhancement. The AQA qualification in hedgerow creation and hedge laying was created by our Group and awarded to the above AQA students who satisfactorily completed the course, enhancing their CVs; and 2. we secured £250,000 of National Heritage Lottery Funding to create with our partners The Ramblers, a 300 km walking trail which encircles Greater Manchester, passing through every borough. Every stage is accessible by public transport and will provide access to green space, the countryside and industrial and cultural heritage to the 2.8 million people on its doorstep for physical and mental health and education. The trail will have information boards and an App to enable users to get the most out of it Work started in 2022 and is expected to conclude in the summer of 2024. The project is managed by Dr Andrew Read whose brainchild it is and by Alasdair Forman, one of our trustees. It has also created employment for the team creating the GM Ringway and for walking guides.
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CPRE Lancashire, Liverpool City Region and Greater Manchester
Trustees' Report (continued)
National Campaigns
National CPRE has launched nationwide campaigns that affect the north west and many other regions. Our Group and many others have contributed to many of the following:
• “State of the Green Belt 2022- a statistical analysis of the loss and gain of green belt nationwide. There has been a year- on -year decline in Green Belt acreage and 2022 was no different with a significant net loss;
• “Beauty still betrayed: the state of our AONB’s in 2021”. There are 34 Areas of Outstanding Natural Beauty in England and they are under threat from development;
• “Recycling our land: the state of Brownfield Report 2022”. Central government states it does not want development on green belt yet it has continued to be built upon as it is the preferred first choice of the property development industry;
• “Building on our food security” 2022. This examined the issues for the nation in the removal of farmland from food production for housing and commercial development; t
• “The countryside next door” 2022. This examined the issues of ensuring investment in greener and healthier green belts;
• continuation of CPRE's campaign to have a deposit return scheme (DRS) for ail cans and bottles. The Department for Food, Environment and Rural Affairs (Defra) announced its intentions to implement a DRS for England, subject to consultation, in 2018. In April 2021 they released the second consultation on the system design. This consultation still included major questions on scope and announced yet another delay in the implementation of a DRS. This is extremely disappointing and indeed very frustrating. The UK, particularly its green spaces and countryside is blighted by bottle and can litter. Our campaign has the support of Coca Cola and the Association of Independent Retailers which represents small retail businesses such as corner shops.
Events in 2022
We focussed on 2 major projects in 2022 February: The annual Star Count, a National initiative, was a great success with hundreds of people taking part across the north west. Everyone gawped at the night sky and counted the stars in the Orionthe hunter- constellation. The purpose of the Count, the results of which are published in social and written media including the press, is to highlight the benefits of dark skies for people —a beautiful sight, and the problems of light pollution, particularly for wildlife;
Financial review
Total net assets were £58,003 and free reserves for the year amounted to £58,003. Unrestricted reserves are closely monitored by the Trustees. The reserves policy is to ensure that the unrestricted reserves cover at least 6 months’ worth of core costs. The charity is meeting this policy. Beyond that limit, the Trustees look at the potential to invest surplus reserves into strategic projects that contribute towards the mission and/or the long-term sustainability of the charity. The current priority has been to invest in an additional part-time planning manager to strengthen the network of planning volunteers across the region. This should significantly increase our capacity to respond effectively to planning issues, enabling us to build greater levels of awareness, supporters and members over the longer term.
Structure, governance and management
Governing document and legal status
On 21st July 2023 the charity became a Foundation Charitable Incorporated Organisation (CIO) and is no longer a company limited by guarantee. The charity remains registered with the Charity Commission (number 1107376). The charity is now governed by its constitution of 21st July 2023.
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CPRE Lancashire, Liverpool City Region and Greater Manchester
Trustees' Report (continued)
How we operate
Employees and Volunteers Staff and volunteers and the support of national CPRE helps us build on our established reputation for professionalism and expertise. Our impact is disproportionate to our small membership base and income. The Board numbers four trustees. Our volunteers include a treasurer, over 25 'eyes and ears' planning volunteers, 2 photography volunteers and our West Lancashire and Liverpool volunteers. The team are highly valued and appreciated for the time and devotion they give. We need more of them as our ambition and our work load rises, notably because of the intense political pressure to build, build and build.
The Executive Committee (Board) comprises four trustees who were elected and serve a three-year term, but are eligible for election for a further three year term. The trustees who have served during the year and since the year end are shown on page 2. The trustees are responsible for and have control of the activities of CPRE Lancashire, Liverpool City Region and Greater Manchester (the Group). We have two employees - our Planning Director, Jackie Copley MRTPI., MA , BA. (Hons), PgCert and our forner Planning Manager Matthew Kennedy. Becca Nelson is our Director of Communications and Volunteering (a paid contractor role). She manages our volunteers and our website, social media and all communications and publicity. Our paid contracted Group Administrator is Debbie Janney - who is the main contact for the charity. External trustees are selected through outside agencies, are interviewed by at least 2 trustees and appointed by the Board. Induction and training is provided by CPRE National as and when required.
The annual report was approved by the trustees of the charity on 14 September 2023 and signed on its behalf by:
......................................... Mrs Debra McConnell Trustee
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CPRE Lancashire, Liverpool City Region and Greater Manchester
Independent Examiner's Report to the trustees of CPRE Lancashire, Liverpool City Region and Greater Manchester
I report to the trustees on my examination of the accounts of CPRE Lancashire, Liverpool City Region and Greater Manchester for the year ended 31 December 2022.
Responsibilities and basis of report
As the charity trustees of CPRE Lancashire, Liverpool City Region and Greater Manchester you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the CPRE Lancashire, Liverpool City Region and Greater Manchester's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 CPRE Lancashire, Liverpool City Region and Greater Manchester as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
...................................... Mark Heaton FCCA FCIE KM Chartered Accountants 1st Floor, Block C The Wharf Manchester Rd Burnley BB11 1JG
7 September 2023
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CPRE Lancashire, Liverpool City Region and Greater Manchester
Statement of Financial Activities for the Year Ended 31 December 2022
| Note Income from: Donations and legacies 2 Charitable activities 3 Investment income 4 Total income Expenditure on: Charitable activities Total expenditure Gains/losses on investment assets Net (expenditure)/income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 14 |
Unrestricted funds £ 3,598 29,018 1,263 33,879 (64,737) (64,737) (7,187) (38,045) (38,045) 96,048 58,003 |
Restricted funds £ - 52,184 - 52,184 (55,831) (55,831) - (3,647) (3,647) 3,647 - |
Total 2022 £ 3,598 81,202 1,263 86,063 (120,568) (120,568) (7,187) (41,692) (41,692) 99,695 58,003 |
Unrestricted funds £ 3,012 29,789 2,800 35,601 (56,597) (56,597) (5,499) (26,495) (26,495) 122,544 96,049 |
Restricted funds £ - 26,719 - 26,719 (23,072) (23,072) - 3,647 3,647 - 3,647 |
Total 2021 £ 3,012 56,508 2,800 |
|---|---|---|---|---|---|---|
| 62,320 | ||||||
| (79,669) | ||||||
| (79,669) (5,499) |
||||||
| (22,848) | ||||||
| (22,848) 122,544 |
||||||
| 99,696 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 14.
The notes on pages 10 to 15 form an integral part of these financial statements. Page 8
CPRE Lancashire, Liverpool City Region and Greater Manchester
(Registration number: 1107376) Balance Sheet as at 31 December 2022
| Note Fixed assets Investments 11 Current assets Debtors 12 Cash at bank and in hand Creditors: Amounts falling due within one year 13 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 14 |
2022 £ 23,021 22,652 31,211 53,863 (18,881) 34,982 58,003 - 58,003 58,003 |
2021 £ 78,708 4,701 18,088 |
|---|---|---|
| 22,789 (1,801) |
||
| 20,988 | ||
| 99,696 | ||
| 3,647 96,049 |
||
| 99,696 |
The financial statements on pages 8 to 15 were approved by the trustees, and authorised for issue on 14 September 2023 and signed on their behalf by:
......................................... Mrs Debra McConnell Trustee
The notes on pages 10 to 15 form an integral part of these financial statements. Page 9
CPRE Lancashire, Liverpool City Region and Greater Manchester
Notes to the Financial Statements for the Year Ended 31 December 2022
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
CPRE Lancashire, Liverpool City Region and Greater Manchester meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Deferred income
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
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CPRE Lancashire, Liverpool City Region and Greater Manchester
Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Fixed asset investments
Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
2 Income from donations and legacies
| Donations and legacies; Donations from individuals Legacies |
Unrestricted funds General £ 598 3,000 3,598 |
Total 2022 £ 598 3,000 3,598 |
Total 2021 £ 3,012 - |
|---|---|---|---|
| 3,012 |
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CPRE Lancashire, Liverpool City Region and Greater Manchester
Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)
3 Income from charitable activities
| Unrestricted funds General £ Branch share membership scheme 13,573 Consultancy income 15,445 Grants receivable - 29,018 4 Investment income Interest receivable and similar income; Interest receivable on bank deposits Other income from fixed asset investments |
Restricted funds £ - - 52,184 52,184 Unrestricted funds General £ 93 1,170 1,263 |
Total 2022 £ 13,573 15,445 52,184 81,202 Total 2022 £ 93 1,170 1,263 |
Total 2021 £ 14,614 15,175 26,719 |
|---|---|---|---|
| 56,508 | |||
| Total 2021 £ 3 2,797 |
|||
| 2,800 |
5 Expenditure on charitable activities
| Note Charitable activities Governance costs 6 Staff costs 8 |
Unrestricted funds General £ 5,664 900 58,173 64,737 |
Restricted funds £ 55,831 - - 55,831 |
Total 2022 £ 61,495 900 58,173 120,568 |
Total 2021 £ 34,307 1,500 43,862 |
|---|---|---|---|---|
| 79,669 |
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CPRE Lancashire, Liverpool City Region and Greater Manchester
Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)
6 Analysis of governance and support costs
Governance costs
| Independent examiner fees Examination of the financial statements |
Unrestricted funds General £ 900 900 |
Total 2022 £ 900 900 |
Total 2021 £ 1,500 |
|---|---|---|---|
| 1,500 |
7 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
8 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Pension costs |
2022 £ 51,236 6,937 58,173 |
2021 £ 38,497 5,365 |
|---|---|---|
| 43,862 |
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
| Charitable activities No employee received emoluments of more than £60,000 during the year 9 Independent examiner's remuneration Examination of the financial statements |
2022 No 2 2022 £ 900 |
2021 No 1 |
|---|---|---|
| 2021 £ 1,500 |
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CPRE Lancashire, Liverpool City Region and Greater Manchester
Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)
10 Taxation
The charity is a registered charity and is therefore exempt from taxation.
11 Fixed asset investments
| 11 Fixed asset investments | ||||
|---|---|---|---|---|
| Other investments Other investments Cost or Valuation At 1 January 2022 Revaluation Disposals At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 |
2022 £ 23,021 Unlisted investments £ 78,708 (7,187) (48,500) 23,021 23,021 78,708 |
2021 £ 78,708 |
||
| Total £ 78,708 (7,187) (48,500) 23,021 23,021 78,708 |
Other investments are holdings of income units in the COIF Charities Fixed Interest Fund
12 Debtors
| Trade debtors Prepayments 13 Creditors: amounts falling due within one year Accruals Deferred income |
2022 £ 14,706 7,946 22,652 2022 £ 14,240 4,641 18,881 |
2021 £ - 4,701 |
|---|---|---|
| 4,701 | ||
| 2021 £ 1,801 - |
||
| 1,801 |
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CPRE Lancashire, Liverpool City Region and Greater Manchester
Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)
14 Funds
| Unrestricted funds General Restricted funds Total funds Unrestricted funds General Restricted funds Total funds |
Balance at 1 January 2022 £ 96,048 3,647 99,695 Balance at 1 January 2021 £ 122,544 - 122,544 |
Incoming resources £ 33,879 52,184 86,063 Incoming resources £ 35,601 26,719 62,320 |
Resources expended £ (64,737) (55,831) (120,568) Resources expended £ (56,597) (23,072) (79,669) |
Other recognised gains/(losses) £ (7,187) - (7,187) Other recognised gains/(losses) £ (5,499) - (5,499) |
Balance at 31 December 2022 £ 58,003 - |
|---|---|---|---|---|---|
| 58,003 | |||||
| Balance at 31 December 2021 £ 96,049 3,647 |
|||||
| 99,696 |
15 Analysis of net assets between funds
| Fixed asset investments Current assets Current liabilities Total net assets Fixed asset investments Current assets Current liabilities Total net assets |
Unrestricted funds General £ 78,708 19,142 (1,801) 96,049 |
Unrestricted funds General £ 23,021 53,863 (18,881) 58,003 Restricted funds £ - 3,647 - 3,647 |
Total funds at 31 December 2022 £ 23,021 53,863 (18,881) |
|---|---|---|---|
| 58,003 | |||
| Total funds at 31 December 2021 £ 78,708 22,789 (1,801) |
|||
| 99,696 |
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