The Nature Trust (Sandy) Cc#npgny limit4d by guarantse- Company number 5156&38 Report and Accounts for the year ended 31 March 2023
Trustees. Annual Report Reference and administrative details of the charity, its trustees and advisors Reglstratlon: As a thaiity registered with the Charity ComThussv)rt in Eng1arJ aThJ Wales, dwty number 1107654. Registered office: The L1ge SG19 2DL Trustees: Humphrey NorrIru. Chairman Russell Hollinsh. s (ro8igrd 29 Septem Robert Gege. Smtary {apF(Jirrted as a direclor on 20 SeOember 2022.. appointed as Secretary 29 September Ra Tcxl Comne Gartett laFwnted 17th July 2023) Principal professional advisors: Bankors 249 Silry Boukvard klilion KeYS twhire MK9 1NA Indepandent auditors cr U.K. LLP 55 LLJgate Hill Insurance brokers 12 P[]r Pafale Legal athilsers Ihllhers LLP 16 CHd Bai
Structure, governance and management ONJ ts Fina Repytrg Stsn(Jard apoble in the UK and Rewth of Ireland (FRS 102) Company law requires th8 Tnk%taes to prepare fmancial stat&nents finan(ial year. Under mI)8•Y18w the Tnjstees must not approve tho finanoal ststemonls unkn Ihey are satisfied that trw give a true and frair vw dthe st of affaws ofthe (8r1tale cxjmpany and rfth• irn9 reswrces applicalK>n of TesouTces, Indudww Ihe wK¢yno 8TKI ex[dituTe, ofthe charitable )mparry forthat In preparing these financial Legal structure The NatLwe Tnjst (Sandy) is a o)mpany Iwnited by gLtarantee {company number s138) a tharTiy registered in England & W (chth 1107654). The Trustees are the Charity Boa(d, vthi¢h 1$ the ultirnate governing body. The rrnImuM numbgr ofTntees 15 the. which must indude the ChaimHn and Swtsry. Trust8es are appoint&1 al the AnnLtal Gen&4 Msetiry lor co.opted by the Trustees to fill a vacancy durir@ Ihe yew. and COndered fty rwrwAnlment at the n&xt AMU General Meeting) and reb.re try rotatK)n. On appointr they receive all bgrOd infrnbon rnQred to (a out their role. One third lorth• nunber Twre3t one Ilurfl must retire at each Arfflual General Meelirwd 8NhwJh Trustees may stand for r8-apInbn¥nl. seJeLt Suitab 8x0tit¥j Fdicifrs 8nd then appty oteNe the meltK¥Js and pr¥Kapkn in the char08 SORP. make 1MentS and estth7wles that are re88onable and wudenL S&e %thetr UK ac£¢xmling standards have bw fc4kMed. I1bJect lo any matla1 dèp3$ WKI explaine(6 in the knan(xal The Charfty Bo8Td sets 8nd is respMble for managem8nt and the ofthe charl$ affaits aThJ for ensuring that it operates in the snslUknC and the law. The Royal SOW for th8 epe the fi(JaI statemerts on the going ¢oncem Protection of Birds {RSPB) wwd¢s day4Tr basis Lmless it i% irAppr(w8te to Ihat 1he administrative 8eryices in li wth a shaA fWOWCS (arilatAe tnY will continue in businèss. agreem8nt betww the entrtRs. The governing The Tntstees are re¥ble for keeping adeq(te documanl 1$ the MenKKaTrdum and ArtJes ofAssoiam aLJ)wrthg fE(x)rd5 that are suffiaenllo show and explain Follown9 Ihelrdedton trj tr Bo8rf, trustee rer&S the (tsrtsbkn (J)mlS transarticffls. disdose with briefing OLrtbning thèii rde, ltyJglwwth infcwmatbjn on rgas¢wblg at any time the finanrial [X)SOn of The NatLre Tnt (Santyl. IL% slnthr• 7ATh the dwilab o)mp8ny ar en8trAe them to ensure that the finaThial statements cx)mp wmh the Cornpanies Act 21K6 and Ihè fOW$K)ns of the CharS constitutic. They a atso K$)Ie for safewarding the assets of the hence for tsknng reasonable stsps for Ihe prEvthi 8rn1 dcbon offraud and irregulaTiti6S. The Tnjstees are also the tjirectors of the tffpny. The work f(Kuw3 on ofthe natural envlronment. The Board seeks lo ensure that a mix of skills. knthedge arKI exFerira (irkYLKltng on cJ)nservation, finan, funding and unnt mirwJ rNrB) is Tr Tnkstees ¥e resp¢Thibl• for the identifi¢icffl aTrd appropriately refieded Ihfow th8 IfNwwty ofthe Board. mawement ofthe nwr rFsks faciNJ the otgani88ti0n. Requirements are kept under rewew and in the evwrt of The have considered risk in its broadg$t $ense particJJlar attributes being lost due to ressgiwkns from the to a¥ects that m&ht ndMIne the c8p8cty of the Board, 1ndpiUaIS idenl1rd as having Ihe rwuirl strills cryany aTrJ have hlenbfied thanges to the1stIVe are approach&J lo offer thsefves for eknon as a framewoth around the Landfill c0mrnunes Fund and th& Trustee and then inteThi84v6d by nmnters of tho Bowd. ablty to W0SJ1 fiJndraise as being principal Inforniation provided to auditors th regard lo the preparati of Annual ReFJt the fmanu81 stem6nts, $0 frdr as eth direo)r is w4rnr there Is no reant audit infomialM)n of vthhK tt company's auditor has mt been infM¢d. ea Trustee has taken all the steF6 that ougm to have taken as a director in order to make hims8tfwr¥ of •ry reletsnt audit infomialion and to establish thatthe ¢¢)mpwrf$ auditor is aware ofthat tnfomthon. This confirwAtion is gr4en aThJ shOd be accordance with the provisiors of sgon 418 ofth Companies A¢t 2CK6. Statsment of Trustees, rnsponsSbililies The Trustees (who are a180 of The NabJreTnKt (Sandy) for the purposes of ojmpany law) are reswn5ible for preparing the Trustees, Retmxl aThl the nancial st81anents in x¢e8771ti appfb2L48 It
Objectives and activities at Marshes. IwthsiThJ BicwJiver3ty in the Deama v. Impmwng Habitat fof Curfew at FoYsirkgTd, Pattrffj to Nabjre * (Xd Moor NaIv Reserve. ImprrNiNJ WeUarJ Hatmtat for Breeding Lapwiro al Crook of Bakknn Nre Reserve, Caledoni8n 54'newocKI Conservation at Abèmethy, Th& Invertebrate Conservation Tru3t- Clement Wlson &Lin¢, Restoring Habitat at Chalan Hall Alolment and Warton Cr4. At>xssiThJ Dan88 Moss makn Resw¥e c1¥er¥ En(knngergd CaFwcaillie at Abernalhy. Th8 Trustees confim that they twe refeed to Ihe guidan eIned in Chaiity Ccrnmi8sKm's gew guidanc& on put4ic befit when reviewing obiedi and Nitses. We share a vbsJn for a shared where wildltfe, wild pCeS and all people thirie. in the he8th olthe rraturnl worhj is fitsndarnel to Il survival of all SFeaes and has the right to knrish. rècognise that the heahh and lie of 1M1$, our soaety and the eCc0mY is deFerthnt on the health al sustainabilty ofthe }Stn8. The Tlustees aim to SUPF¥Jt many more of tIBse projocis during the year 31& March 2024. Objectives The obite8 ofthe (arly (rts F) are to.. The TNsi•es extend IheÈr gratide to thè fotlowirvJ cwisabons fr)rtsr gJPkK)rt during the y•ar'. ¢onseFve birds and tho wNJer environnnt on whth k1 birds thpèrKI, mainla#iuw t4rd numbers. dIveIty and n8tur81 geogr8pI¥c distrFbub"on. Avondale EnviTonrwrtal knmited (EB E¥Èrt Managemtt Lhl FCC Rwing {UK) Lta BrfFd Wasts Se Ltd The Fh"ghland CoLbX41 General Inc(xne IEB Sts)YaThY Limit&Jl Apha Resourc• managtr Ltd VirMJorWaste Management Ltd Lancashire ErNironrtEnt Fu1 to ra81e habitats. encourage others to the wild kn.rds and ha. promote knowledge Ofc(Xwery thrwgh education and iésearth. further. in whatever manner arKI by whatv m8ans, the aims, (tyds. actNrt8 and entèry>rises ofthe Royal s)9 for lh8 Protedion of &'rds. Principal actlvilies The charty has the poww8. thIc be eXrIs¥J in piomoting the objects atrA)ve. to make grants to tr RSPB or any organisabon, OT n any way to afford financi or other assistanc, whether diief or inthr&, to the RSPB, or lo such landfill operalors. envhronmental bodies or other organi8al)ns owabng wilhin the of th8 LarhifiFJ Communths Fd. Risk managamont The Trust are reSwWe kn identtyiro and managirvj the major iisks facirvJ the Charity. Finaxiat RepytirJ StarKlard applic in Ihe UK and Repubk of Irdarhj (FRS1021. the TnJste&¥ consider Ih risk regist¥on an annua b8sis. In undartaknng this WOT1(, the Trustees review the risk$ i) a broad sense and 0$eT anything Ihat might affe¢X Ihe capg(ity ofthe Charityto ffijjfil ts d4thes. Aims, achievements and plans for the future rEgi%ter prov a mpr•hen#e wew ofthe Tne thrtty was tatI[shed wth the aim of sellirwj a framawork lo maximis8 the use of avile funds for cnServatIon through the Larhjfill Communibe5 FLmd. Having succe$8fully COMpkt task, ftM)Js movad lo gerErating funds to provide thè nocxsary hoW to deliver eligie rx)rthryatiC projects rwuiring fin8n(yal support. Ths anFbual tsk review assesses eath ofth• rna1 risks Vohjrrtary income is the prirKipal funding [¢¥ ftKthe Charity. Since inception, the chaFty has succ4 established finan¢ial 8UpF(t ftom ithJividuds. The Trustees ara very gratelul for th8 suppxt of The tharrty's main 8cIivEiRs aTe destrbed bekn¥. An charitable activttes havè focused on eonser¥ing habits and biodiversity in the UK to filrther the ¢harttabJe purposes for the public berfft. Financial review The f(xm pwt ofthts Wjort, compty wilh th¢ requirnents oftr Ar0ting and Repoitng by Chariw.. FRS 102 Statoment of Recomrnended praCte (SORP). The (x)nsKr that in preparing th0$8 aco)unts, have consistgnty applied appropriate 8c¢xunting F¥ts 8UPF)rted by reaable and pnJd8nl are proud to have teen able to SUPF¥*t eknn p165 during tha year ts)vering a VJMJe range of habi8ts I1udi Lapwtng Cowryation at LcKh LeY8n.. Fbjhnam tsC¥J¥ A resdukn b) atwnl thè fimi cr U.K. LLP as auditors ds passed at the Gsneral Meeting 20 September 2022.
Financial reserves policy The charity's fman reserves pc4icy is to mairrtain reseeS suffKgentto rxovKJe adequate wthiNJ tswtal to nd anlirypated grant applications. At the end of Ihe year, tharsvs finanaal reserveswere £523.624 Th current hrgh level of reser refiecas the SLKc&sful fundrdising in 2022r23 which w85 uThJertaken to grLVO The ctsity fur#Ys of £523.62412022'. the charity hehj sufficient fuThJs to fuThJ rthant £228,075), whth. after adnwni5tratb)n cxjsts, 1$ available conservation projeLts t8king into aCC4Junt the 8nd kn caMwvaIw WLiecls. applicants that re forecast. The¥e re5eTves be The Tnjstees have a(fvantage of the ffAemption frun wt obligatsji to prepar8 a strategK reFQrt, avai18bte DuriThJ tha ye8r, £40,YJ812022.' £29,304) w8$ provid&J to Lalfill oFer8 fortheir support of habitat, specias ¥1 c£ffiThwJrMty wciects derth6 Landfill Communities Fund Inveslment pollcy and powers The Nure Trust {San¢ty} iTrièstment PCTh¥W5 are as sol out in the L*aiity's o)Venn9 {Jo¢ents. The thrity currprrtly keeps ils fmarK#al resources such 8 available at notKe to pjejlThj kndyjib proje(ts. Apwo¥ed ty thè llow 19 Octc4Jer 2023 &gned cffl its by Grant making policy Th¢ tharity prowdes grants lo furKI (XjlweTh whlch ar8 in line with the RSPB'S charitsble JiNeS as confimieil and approved by th8 RSPB. Flnancial report Income during th8 Year £349.070 (2022: £1,107). frun donations and intWESt
Independent Auditorfs Report to the Trustees of The Nature Trust (Sandy) Oplnlt)n We have audit&J the financ4al statements ofThe Na19 Tiu81 {SaThYyl I'the tharrtable comparf) forthe year ended 31 March 2023 whith rxjmprise the Statemert Fin8naal Adivitiè¥, tho Bala SheeL the Cash F Staternent and notes to the finantY81 stalemerts. including signfficant nt1Th3 wlioes. The finan(¥l reFX)rhng framework that has teen apre in Ihe prepaTats'on is appIe Law and Unlted lQwlom Arxx)unting Stsndards, irSuding FInal Reixrftir#J Standard 102 The FinarlI Reporffjng Standar applicable in the UK and Republic of Irdarwj (Ur#tad Kingdom Generalty Ao2pt&J Acc¥yJnling Prth¢). In our the finarxial slatsmwts: OLr re8Fthrty is to ad the other infmlion and. In th)ing so, CrnSKler whelher the other informalion is fflaterially rLonsisterrt with the thancial statemerts or cmjr cthined in the audil or otherwise appears to bg Eallty mi$stst. Mwe idgnlfy suth material inoxsistwyies orapparent materi81 misst8te¥nenls. we arn reryllrwl to detemine vthether thts gwe5 rise to a matwsal nwtstunent in the finaThial statements theMSee5. If, bawj on the work we have perforrned, we thatthere 15 a materi81 misststement ofthis other informati, are wuiryd to repX)rtttrt h8 rKthiThJ lo rerx>rt w) Itss Tegard. Oplftions on other mattern pr•scrfbèd by th• Companlos Act 2006 In our opir#on bas&J the undertaken in the c<>urse of our aLwJit grv• a trutr and fwr vtew of the state of the drIalle companys affairs as at 31 2023 and tsf ts inwme aThJ expenditufe. for the year then •xled.. have been prcyerty prepar&1 in with United KiThJdom G8n8ralty Attpted k4xn11j Practi., and h8ve been prepared in accordanceith the requiremerts ofthe Companies A¢1 2. Basls for opinlon indudes the threctors. reFrt)rt prepad fr)r the PUryKWS ofojnpany L. for the finan(x81 yearfor Ihe financial statements aro prepar8<1 is (a)nsis with the statements, and the direct(s. report 1ndtsd T{hin th¢ trustse8' reFQrt have b8en pr8pared in ao>)rdance wlth appjtcable 5egal wuTh)Mts. Matr•rn on vJhl¢h arn rgqulrBd to roport Stsndard8 on Audrbng IUK) IISAS {UlQ) and apPre law. Our reSnSibIlIt under those slandards are fLSrther described in Ihe Auditorfs resFJ)&bitsW trKlhè audit of the finanaal statements seclion of our r¢kK¥t aT6 indépend8rrt of the tharrtable ccffnparry in accordance with the ethical rgquiremenls that are relevant to our audit of the finanoal ststemerts in the UK. udIng the FRC'S Ethical St8nd8I¢J, and have fvIMled owoth ethical responsibileS in ac£ordance with th requirements. We beIve that the aurfrt have obtained is suffKaent wowlate to pThvJe a basis for our optnion. Concluslons relatlng to golng con¢•rn In audttsng the financial statem8nt$. we h8Vg (x1ded that the tnJslees' use ofthe nrn basis of 8w)uniing In the PrepaM ofthe 14nandai siaieffthts is appmpii8t$. Baséd on th¢ work we h?¥e rwforrwd. we have r)t idenlifi&l a¥ry matert8J vncethrrtw rdating to eNprts or ndibw$ that. indNidualty or LyJSeo¥dy, may 6t significant (k)ubt on th• charilabb Éximprf$ atrtty continu8 8$ 8 going con1M frx 8 Fwio(l of 8t least elve months from Wh the finano.ai $tatWne a? aUthOris for issue. In Iwjht dthe krknyAWge and underntsnding ofthe (aFitab oyonpany ar 1r enviTonmenl obtat'ned in th8 rA[Se of the auit. we have wK)t identtfied material missialw in the dIrtorS. rewjrt inchjded wtthin the IÈ h8 1rj to IEPYt in resptrx of the lollowing matters rela1 to whK ths Compani88 Act 2Tr)6 requyes us to rewtto yw rf. kn ¢)ur cpinK)n.' bBen kekt or thè 801n15j rettjrds an¢J retum$'. or catsin distgosurtt of trustee3' remuneration swifjgd by aro not rna.. or we have reLerved all th Snfomation and expknalions %4E require for our audf(. Resp119 of trte¢S As Ml lulty in th• staltnwrt oftru3lees' rgswxisth.1b set (xrt 1. the trustees (who are also the ofthe d)8ritsble wnpany for the rKWS of0y¥nY J¥w) are responwble for the epa1.¢ of th¢ finon¢hal stemonl$ and for being satk$f1 thÈy gNé a and f8ir and for such int8mat control as the trustees dètèminè is n$sary10 enatle the preparalion of finanoal statsm8nts that are free from Inatla1 misStaten. ¥ether due to fraud or Our respon%lie8 and the responsibilrhes of th8 tru$le8$ 7th res¢ to ojncem are desc¥iW" the retevanl sections ofthi8 report. Oth•r InforrrAtlon The trustees are responsble for the other infomiai ¢x)nt8in&l thIn the annual rer#NL The other infc(mati eomprises the infomi8ton IndUd in annual rerth, oth8r than tho fin8no81 stements 8nd our 8L¥J$ report thereon. Our opinion ortr the fi11 statem does not cover the other infomiation wd. excptto extent Oth6Se 8xpli¢itly staled in wr we (k) In FryArirwJ Ihe financyal statemerts, the tnJstee5 are res1$e for assessing ts ¢Ijarit8b eThnpanl8 ability to (Xmltje &$ a gong nC. dsEng, 85 applirable. rdat*f to going arKI ugng the going rAYtt%m basis of ac£4)untirYJ unles8 the trustees either
operations, or have m Tealisbc amemative INJtts) do so. Auditor's responslbllitieB forth• alI0f th? financlal statemants Auditsw stsThJards linthe r&wired audit lo idenbfy nOTrcgxniance wilh these18WS and reguktions to enw4ry ofthe Tnjstees and other management arK1 insKth ofregulatw aThJ kn381 o)Wr9spdenCe, rforty. lentrfied the greatest r of mate1 ubN)a& on the Statem fw irrewlarities. Iu1ng fraud, to be within fv Ilming of rwnrthjn d ino)m& and the err•Je CLoIS by managemenl. Our audit IuTeS lo resEnd lo Ihese risks Illled enqiiies of managunenl and the Board ofTrustees abcmjt their (vm idthfication and assessment of the risks of irreg(dar6s. sampk teslsng on the Sting ofjoum818. revieing unts.ng estimates f( biases, reviewng regulatory o)rreskxMden with the Charity Commission and rninthes crf meelirws ofth05e tharged with wh8th8r the finanoal statements as a vknO are free frcrfn matèrial misstalemert whether ijue to fraud or em)r. arml lo issue an audjtorfs rsport Ihat indLths rJJr wnK)n. R8asonabb assura is a hvJh tevel of asyJranc. but is not a guarantee that an audit cornlu¢ted in ac£ordan with ISAS IVW will ahyays detsrt a material misstste when il exists. Misst8nknts tan aiise frtyn fraud c error aThJ are consider8(I maleEial rf. individualty or in the ggFegate. they could reasonably be expeded tr) influen(x the economic deo"$K)ns ofusers ta the basis of these financial Statents. Detsib of the extent to which Ihe a111 Was f3Thi pable of detecting irregulare$, iTrSuding fr8ud and non-cc4nF4i• with La¥s aNJ ragulalions arn set below. CX¥iNJ to the inherent limitats5 of an audit. th$ is an unavohlatAe risk that we may not have detected somg material misslatements in the finaw818talements. ev¥n Ihr¥Jgh we have propwty planned and pèrfomied our aurfrt in ac10rdan wth 8udTthg standards. For oxwnple. the fvrther moVed nortrTrcnmplianc8 with laws and regUlatiC (IwuLaribes) is from lh8 events and desc1kn transathorts refiethd in the firAnoal slalements. Ih&188S IrKety Ihe inlrerTUy liThMled prrdureS required by sta[th would it. In addit)n, as with any aLMlit. there ned a highor risk of r)ld10n of wwut¥itss, as these may invofve collusion. fofgery, A further descripb'on ofour re¥¥Jn&blitw trthe wjil c the finarrnl statements Trs lo on tha Finarwl Rep)rting Council's website at www.frc.o .ukJauditors forms part of LraUdit0S reFrfJrt. d•t•eling irregularltl•s, In¢luding fra1 lYwul8Tilies, indLKlirrfJ fraud. are InStsn of n¢ Complian with laws and reguLations. iderfrw axl of Intern o)ntrds. We are not resF)nstbla for preventing 1xynpl1ar with 8nd Eegulations. financial slalements from irregu18nlie5. wh&)er to fraud or error, 8nd disojssed thasè beknn our authl team members. We then d¢{1 and [erfOr procedures responsNe to th)se risks. obtsiThng This reF¥NI is m&Je sobely to fv thantable company's aurfrt evsdence suffii?errt and apprcpne to wovKk a meners, 8$ 8 tw. in accoTdanc8 vAth Chapter 3 of basis for Our opinicffl. Part 16 ofthe Comparies Ad 2006. Our audit WO ha8 We obtsin8d an understanding ofthe legal and regLda undertaken so that * might State to charilakAe framewoths vthhin whic the tharitable ¢xmpany ¢>)mpanl3 rnnberS those matters are required to operates, foojsrng on those laws and rggulations that $1otè to Ihwn in an aud5 and for no othor havo a direct effect on thè dtrtemi1nan of Fnaterial purkX)se. To the extart pemiitted by la44, we do not 8rnounts and disdo$u$ in the faal statemenls. The accerrt or awme reSpb1rtY to anyone other than the laws and regulations WÈ Sered in this ctrrtext were tharilable wnpany arJ the charitable company's MeMl as o iM)ty. for cmjr ajjdrt wth, forthks reFrt c Ihts Companies Act 2(Th, th8 Charilies Aca 2011 togelher for the opts¥8 we have form&J. th the Charities SORP IFRS 102). We assess8d Ihe requId eomplianco with these laws and re9ulations as part ol our audit prccedures the related fmanoal statément iiems. In 8ddition, we c(lde pslOn8 ofother la •KI gulations that do not have 8 direct effeca on the nanc481 statements trNJt Complia mvJhl be ndament81 to the tha11tab compa8 atilty to operate or to aVOKI 8 material penamy. We al considèred the opporbjnities atKI ttrve$ blat exist vthhin tho ¢haritable rnpanY ftrfraud. The laws and wulats.ons we in this (ntext the UK operaknn$ w8re General Dala Prot8(kn Regtill)n (GDPR). Naziar Hashemi For arKI on IRhall(rf C[(r0 U.K. LLP Date 27 October 2023
The Nature Trust (Sandy) Statement of financlal activities (incorporating an income and expenditure account) lor th• y•rended 31 IAarch 2023 INCOPIIE & EXPENDITURE 2022 Total Totsl Unre•trlctod Unrnstrlct•d INCOME Voluntary In¢om• Individual donatior0 1,082 InvestMt Inccno and Inl•rn•t 25 TOTAL INCOME 349.070 1.107 EXPENDITURE Cost of 9eneratlng lund Cost of gentrrating voJunty ine 2,085 Charltablè aetivltles: Habitat conservafjon proj 50.on 36.929 TOTAL EXPENDITURE 39,014 ET EXPENDITURE & NEf 1th)VEmEP IN FUNDS (37.907) RECONCIUATION OF FUNDS Total fiJnd$ brought 228.075 265.982 TOTAL FUNDS CARR]ED FORWARD 523,624 228.075 All gains and loss¢s wnised kn thè yr are the Slatuwrt of financ1 ac*vtrs.
The Nature Trust (Sandy) Company Number 5156538 Balance sheet as at 31 IAarth 2023 202 Debtors Short-lern cash 6.668 521.606 30,059 202.156 $28274 232,215 Credltorn.. amounts f8lllrffj withwi one year 10 146501 (4,1401 Net curr•nt aM•ts 523.624 228.075 Repres•nt•d by: Unrestricted funds 11 523.624 228,075 Notes 1 to 13 frmm an Inlegrnl part ofthese Adopted by The Nature Tnjst Isondy) Board on 19 Odobgr2023 sIgd t*ha0fts Bo4 by: Ralph Todd. Tn
The Nature Trust (Sandy) Cash flow ststement fi)r tr* year eThled 31 Marth 3)23 12 318.769 165,2511 Rethms on knvoth•nts aNI 8•rvlciw of finan¢e: 25 Increasé (d) in cash 319.450 165.226) 2022 R•con¢lllatlon to short4erm cash: Inue8se Idecreas61 w) (ash in ts y shOrt-t cash at l A4wil 2022 319,4SO (65.226) 201156 Short-leThn czsh at 31 2023 521,606 202,158 31 Maych £'s Anaty818 af short4erm ca8h: Short-tgmi ca8h 202.1S6 319.450 521.606 Total fijnds 201156 319,450 521.6(
The Nature Trust (Sandy) Notes to th• accounts cOmnY Irrforniallon The Nature Tnjst (Sandy) is a comwy Iwiuted by {nY nwnber S1538) and 8 charity registored Engjand & Waks {drIty nnor 1107654). The address ofthe registered offi¢X is The Lodge. Sandy. Bedfcdslwre. SG19 2DL Accounllng pollcOg8 Basis ofacewn The accounts have teen prwred urbjerthe hi8torThl ojnvention aThl n ao)Jrdanr with the reCommdaOr set wt in ts AccoLmting and Reporting ty Chaiilies.. FRS102 Statement of Rec(nNMetNJed Practi {SORP). aFWicabk acc(4JntirKJ slaThJwth and the Companies A& 20CE. A8 a registered thiity The NalurE Tntst (Sa) 15 ithnl• exaryjt trrt taxthion ofirK¥)me and gains f811ing wkhin Secloons 46610 493 otthe Tax Act2010. No tsx tharge has in the y8ar. The Natwe Trtl (Santy) meets the dehy1t ofa bwfft tity untsr FRS11Y2. Golng Concern The Truslees are salisffed that the has adequ8te rEstyJF and1Tr4upJty to conllnue with twr operations for the foreseeabk fubJTe. Ao>xthngty. they ¢cKttinue to adopt the going cnnctrm basis in Funds Income Inojme is indud&Y the SOFA when th8 thFty rè1&3 to th8 in#8 and th8 amount can be quanlffied with reasorrable 8caw. d SLerre, i8 indudod on an acuual b InveStrnt is rwiited ¥rtn rf$ ¢kn tr) the is a)xunt8d fw on an 8caual basis. Expèrtdl All expen¢fiture 1$ acojunted for on an acuu basis has teen dg5srfied WKler ha8diigs that aggregate all costs rekted to that caleg)ry. to administrative overhead5. Grants are awar1 to other cYg8fiisaborK8. at TrnSte. (tscrtion, on x prc¥ect basis vthere such prr4e(ts meet thè tharitth obJ'•th¥e3 aTrJ cthn"but& towards the Strateg OLrtcomes. In Flnanclal Instrnents The Natwe Tnjst ISarKtyI has finaThi4 assets aTrJ fints81 Ikthlbes of a kind thal qualify 88 bas financial instmments. BxfirAn(ial inslwmenis are initialty recognised at trans*Xion value and $ub8equentty measured at anwytis•d a)st Un9 effth interest m8lhod. Financial assels held at liatilthes hef(l al amC¥liS cost compris8 trade aThi otheru•kn.
The Nature Trust (Sandy) Notes to the accounts (contlnued) In the apF4i(ation oflhe Charl8 jnI1t¥J sjtknes, Trusts are rewir•J to rnake IeMents, estimates. and assunwtions atmxrtthe c3ryirBJ valu8s of 88sets aTrJ Ikabilities that 8Te not readily apparent from other soufces. The estimates aThJ LWKlertyirvJ a&sumptions baseil on historical estimates. The sslwnates and LmdetyiNJ assLvnritMs are on an Re$1)n9 to at>xunting estimatès are retsjgnised in the peiKMI to whk they rel. Grnts pald During the year. grant paY[¥ts were madg to 6 landfdl site opwath in supM 10 woiecs. All sud) All grant paents tero mada urvJer the LaThM CIMMILKMts to mg%imise the ovwlable funds for enwronmentsl todies b ddbver Total •xpONNrO pport 2023 Totsl 222 T¢X81 £s Cost of geIall fuThJs 871 2.573 2.(5 Charitabl8 eX1tUrO 9.139 50.077 36,929 Totsl expenditure 41.809 11.712 53.521 39.014 Grnnt Expendiknre Tho lnslitut1 recelvkng gr•nt fvn(W in th? y&v In •x¢••s IA£1.(XJO wore: 2022 Totsl s'ooo Total s'ooo 8fft8 Waste ServKes Lld EB Scotn Ltd Enovert managnrt Lld FCC RecydiThJ (UK) Ltd Lancashtre ErNwOnMrf FurKI SUEZ Recyding & Recovery UK Ltd Viridor Waste Manag&iMtt Lld 25,218 3,139 2,289 5,000 4.392 4.289 14.583 40.938 29.304 10
The Nature Trust (Sandy) Notss to the accounts (continued) Total Total 2,573 2,573 1.935 Charitsble èxrRnrfrture'. Habitat ci)nseNab"on proFc 9.139 9.1 39 7.625 Total SUFWt r))sts 11.712 11.712 Audltf•o¥ Audit fegs for the year of£4.65012Q22." £4.140) Erp thè yew, payabl& to Cr(w U.K. LLP.. Staff costs The tharty rb)t erykry slaff. WJ EBfflw or experms werg to thè Trustees during the year (2022.. nil). Indemnrty insuranc pr8mkJN* of£1,344 (2. £1.120) in Iheyw. Debtorn 2023 Totsl 30.059 10 2023 2¢J22 4.140 11 Stst•m•rt of fun(tsB 2022 £.8 228.075 349.070 53.521 523,824 Totsl lund 228,075 349.070 53.521 523.624 11
The Nature Trust (Sandy) Notes to the accounts (contlnued) 12 Cash flow statement Net cash irrfhjwl {ouffiow} from opeiab'ng 8dNitw.' Net loutgoingl resourcEs for year Investmsnt Incm& and interest 295,549 16811 {37,7> 1251 294,868 {37.9321 Movement in working p1[.. DecreaSel(InCas$I in d&btotE Increase in creditor3 23.391 510 127,5591 240 23,901 127,3191 Net cash inflowl{OLrtRow) from operating acbwlies 318,769 165.25fl 13 Conno¢tsd ¢harftlas and rolatsd paru The Nature Trust {Santyl 18 (x1nnted to any other charities and there havè boen no relatgd pwty transactions. 12