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
Eng1ar*J aThJ Wales, dwty number 1107654.
Registered office:
The L￿1ge
SG19 2DL
Trustees:
Humphrey NorrIru￿. Chairman
Russell Hollinsh￿. s￿ (ro8igr*d 29 Septem
Robert Ge￿ge. Smtary {apF(Jirrted as a direclor on 20
SeOember 2022.. appointed as Secretary 29 September
Ra￿ Tcx*l
Comne Gartett laFwnted 17th July 2023)
Principal professional advisors:
Bankors
249 Sil￿ry Boukvard
klilion KeY￿S
tw￿hire MK9 1NA
Indepandent auditors
cr￿ U.K. LLP
55 LL*Jgate Hill
Insurance brokers
12 P[]r￿ Pafale
Legal athilsers
Ihllhers LLP
16 CHd Bai

Structure, governance and
management
ONJ ts Fina￿ Repytrg Stsn(Jard apo￿ble 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 (*8r1tal￿e cxjmpany and
rfth• ir￿n￿9 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 s1￿38) a tharTiy
registered in England & W* (chth 1107654).
The Trustees are the Charity Boa(d, vthi¢h 1$ the ultirnate
governing body. The rr￿nImuM numbgr ofTn￿tees 15 th￿e.
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 COn￿dered fty rwrwAnlment at the n&xt AMU
General Meeting) and reb.re try rotatK)n. On appointr
they receive all b￿grO￿d infrnbon rnQ￿red 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-ap￿Inbn¥nl.
seJeLt Suitab￿ 8x0￿tit¥j Fdicifrs 8nd then appty
ot*eNe the meltK¥Js and pr¥Kapkn in the char￿08
SORP.
make 1￿MentS and estth7wles that are re88onable
and wudenL
S&￿e %thet￿r UK ac£¢xmling standards
have bw fc4kMed. I￿1bJect lo any mat￿la1
dèp3￿￿$ WKI explaine(6 in the knan(xal
The Charfty Bo8Td sets 8nd is respM*ble for
managem8nt and the ofthe charl￿$ affaits aThJ
for ensuring that it operates in the
sns*lUknC￿ and the law. The Royal SOW for th8
ep*e 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 sha￿A fWOWC*S
(*arilatAe t￿￿nY will continue in businèss.
agreem8nt betww the ￿ entrtRs. The governing
The Tntstees are re¥￿￿ble for keeping adeq(￿te
documanl 1$ the MenKKaTrdum and Art*Jes ofAssoiam aLJ)wrthg fE(x)rd5 that are suffiaenllo show and explain
Follown9 Ihelrdedton trj tr* Bo8rf, trustee r￿er￿&S
the (tsrtsbkn (J)m￿lS transarticffls. disdose with
briefing OLrtbning thèii rde, ltyJgl*wwth infcwmatbjn on
rgas¢wblg at any time the finanrial [X)S￿On of
The NatLre Tn￿t (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 f*OW$K)ns of the Char￿S constitutic￿. They
a￿ atso ￿K￿$￿)Ie for safewarding the assets of the
hence for tsknng reasonable stsps for Ihe
prEvthi￿ 8rn1 d*cbon offraud and irregulaTiti6S.
The Tnjstees are also the tjirectors of the t*ffpny.
The work f(Kuw3 on ofthe natural
envlronment. The Board seeks lo ensure that a mix of
skills. knth￿edge arKI exFeri￿ra (irkYLKltng on
cJ)nservation, finan￿, funding and unnt m*irwJ rN*rB) 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 ￿nd￿MIne the c8p8cty of the
Board, 1ndpi￿UaIS idenl1r￿d as having Ihe rwuir*l strills
cryany aTrJ have hlenbfied thanges to the1￿s￿￿tIVe
are approach&J lo offer th￿sefves for ekn*on as a
framewoth around the Landfill c0mrnun￿es Fund and th&
Trustee and then inteThi84v6d by nmnters of tho Bowd.
abl￿ty to W0￿S￿J1￿ fiJndraise as being ￿ principal
Inforniation provided to auditors
th regard lo the preparati￿ of Annual ReF*Jt
the fmanu81 st*em6nts, $0 frdr as eth direo*)r is w4rnr
there Is no re￿ant audit infomialM)n of vthhK* tt*
company's auditor has mt been inf￿M¢d. ea
Trustee has taken all the steF6 that ￿ ougm to have taken
as a director in order to make hims8tfwr¥ of •ry reletsnt
audit infomialion and to establish thatthe ¢¢)mpwrf$
auditor is aware ofthat tnfomthon.
This confirwAtion is gr4en aThJ shO￿d be
accordance with the provisiors of sg*on 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¢￿e87￿71ti 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 WeUar*J Hatmtat for Breeding Lapwiro al Crook
of Bakknn N￿re 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 refe￿ed to Ihe
guidan￿ e￿Ined in Chaiity Ccrnmi8sKm's gew
guidanc& on put4ic be￿fit when reviewing obiedi
and *Nitses. We share a vbs*Jn for a shared
where wildltfe, wild p￿CeS and all people thirie. in
the he8th olthe rraturnl worhj is fitsndarne￿l to Il*
survival of all SFeaes and has the right to knrish.
rècognise that the heahh and ￿lie￿ of 1￿M￿￿1$,
our soaety and the eCc￿0mY is deFerthnt on the health
al￿ sustainabilty ofthe ￿￿}St￿n8.
The Tlustees aim to SUPF¥Jt many more of tIBse projocis
during the year 31& March 2024.
Objectives
The obi￿t￿e8 ofthe (*arly (rts F￿￿) are
to..
The TNsi•es extend IheÈr grati￿de to thè fotlowirvJ
cwisabons fr)rtsr gJPkK)rt during the y•ar'.
¢onseFve birds and tho wNJer environn*nt
on whth ￿k1 birds thpèrKI, mainla#iuw t4rd
numbers. dIve￿Ity and n8tur81 geogr8pI¥c
distrFbub"on.
Avondale EnviTonrwrtal knmited (EB
E￿¥Èrt Managem*tt Lhl
FCC Rwing {UK) Lta
BrfFd Wasts Se￿￿ Ltd
The Fh"ghland CoLbX41 General Inc(xne
IEB Sts)YaThY Limit&Jl
Apha Resourc• manag￿￿tr Ltd
VirMJorWaste Management Ltd
Lancashire ErNironrtEnt Fu￿1
to r￿a81e habitats.
encourage others to the
wild kn.rds and ha￿.
promote knowledge Ofc(Xwery￿ thrwgh
education and iésearth.
further. in whatever manner arKI by whatv
m8ans, the aims, (tyds. actNrt*8 and
entèry>rises ofthe Royal s￿)9￿ for lh8
Protedion of &'rds.
Principal actlvilies
The charty has the poww8. ￿thIc* be eX￿rIs¥J
in piomoting the objects atrA)ve. to make grants to tr
RSPB or any organisabon, OT n any way to afford
financi￿ or other assistanc*, whether diief* or inthr&*,
to the RSPB, or lo such landfill operalors. envhronmental
bodies or other organi8al*)ns owabng wilhin the
of th8 LarhifiFJ Communths F￿d.
Risk managamont
The Trust￿ are reSwW￿e kn identtyiro and
managirvj the major iisks facirvJ the Charity.
Finaxiat Repytir*J StarKlard applic* in Ihe UK and
Repubk of Irdarhj (FRS1021. the TnJste&¥ consider Ih
risk regist¥on an annua b8sis. In undartaknng this WOT1(,
the Trustees review the risk$ 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 av*ile funds for
c￿nServatIon through the Larhjfill Communibe5 FLmd.
Having succe$8fully COMpkt￿ task, ftM)Js movad
lo gerErating funds to provide thè nocxsary hoW to
deliver eligi￿e 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 habit*s
and biodiversity in the UK to filrther the
¢harttabJe purposes for the public ber*fft.
Financial review
The f(xm pwt ofthts Wjort, compty wilh
th¢ requir￿nents oftr* Ar0￿￿ting and Repoitng by
Chariw.. FRS 102 Statoment of Recomrnended praCt￿e
(SORP). The (x)nsK*r that in preparing th0$8
aco)unts, have consistgnty applied appropriate
8c¢xunting F¥ts 8UPF*)rted by rea￿￿able and pnJd8nl
are proud to have teen able to SUPF¥*t eknn p￿16￿5
during tha year ts)vering a VJMJe range of habi8ts I￿1udi
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
rese￿eS 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 gr*LVO 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 La￿lfill oFer8￿ fortheir support of habitat, specias
¥1 c£ffiThwJrMty wciects ￿derth6 Landfill Communities
Fund
Inveslment pollcy and powers
The N*ure Trust {San¢ty} iTrièstment PCTh¥W5 are as sol
out in the L*aiity's o)Ven￿n9 {Jo¢￿￿ents. The thrity
currprrtly keeps ils fmarK#al resources such 8
available at notKe to p￿￿￿je￿￿jlThj 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 ￿J￿iNeS
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 Na￿19
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 ap￿re￿ in Ihe
prepaTats'on is appI￿￿e Law and Unlted lQwlom
Arxx)unting Stsndards, ir*Suding FI￿n￿al Reixrftir#J
Standard 102 The Finar￿lI 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 re8F￿thrty 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 E￿al￿￿lty mi$stst￿. Mwe idgnlfy suth material
inoxsistwyies orapparent materi81 misst8te¥nenls. we
arn reryllrwl to detemine vthether thts gwe5 rise to a
matwsal nwtstunent in the finaThial statements
theMSe￿e5. If, bawj on the work we have perforrned,
we thatthere 15 a materi81 misststement ofthis
other informati￿, are wuiryd to repX)rtttr￿t
h￿8 rKthiThJ lo rerx>rt w) Itss Tegard.
Oplftions on other mattern pr•scrfbèd by th•
Companlos Act 2006
In our opir#on bas&J the undertaken in the
c<>urse of our aLwJit
grv• a trutr and fwr vtew of the state of the d￿rIalle
companys affairs as at 31 2023 and tsf ts
inwme aThJ expenditufe. for the year then •xled..
have been prcyerty prepar&1 in with
United KiThJdom G8n8ralty Att*pted k4x￿n11￿j
Practi￿., and
h8ve been prepared in accordance*ith the
requiremerts ofthe Companies A¢1 2￿￿.
Basls for opinlon
indudes the threctors. reFrt)rt prepa￿d fr)r the
PUryKWS ofojnpany L￿. for the finan(x81 yearfor
Ihe financial statements aro prepar8<1 is
(a)nsis￿ with the statements, and
the direct(￿s. report 1ndtsd￿ ￿T{hin th¢ trustse8'
reFQrt have b8en pr8pared in ao>)rdance wlth
appjtcable 5egal wuTh)Mts.
Matr•rn on vJhl¢h arn rgqulrBd to roport
Stsndard8 on Audrbng IUK) IISAS {UlQ) and apPr￿￿e
law. Our reS￿nSibIlIt￿ under those slandards are
fLSrther described in Ihe Auditorfs resF*J)&bitsW trKlhè
audit of the finanaal statements seclion of our r¢kK¥t
aT6 indépend8rrt of the tharrtable ccffnparry in accordance
with the ethical rgquiremenls that are relevant to our
audit of the finanoal ststemerts in the UK. ￿udIng the
FRC'S Ethical St8nd8I¢J, and ￿ have fvIMled owoth
ethical responsibil￿eS in ac£ordance with th
requirements. We beI￿ve that the aurfrt
have obtained is suffKaent wowlate to pThvJe a
basis for our optnion.
Concluslons relatlng to golng con¢•rn
In audttsng the financial statem8nt$. we h8Vg (x￿￿1ded
that the tnJslees' use ofthe ￿n￿rn 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 Éximp*rf$ atr*tty
continu8 8$ 8 going con1￿M frx 8 Fwio(l of 8t least
elve months from Wh￿ the finano.ai $tatWne￿ a?
aUthOris￿ for issue.
In Iwjht dthe krknyAWge and underntsnding ofthe
(*aFitab￿ oyonpany ar￿ ￿1r enviTonmenl obtat'ned in th8
rA￿[Se of the aui*t. we have wK)t identtfied material
missialw￿ in the dIr￿torS. rewjrt inchjded wtthin the
IÈ h￿8 ￿1r￿j to IEP*Yt in resptrx of the lollowing
matters ￿ rela1￿￿ to whK* ths Compani88 Act 2Tr)6
requyes us to rewtto yw rf. kn ¢)ur cpinK)n.'
bBen kekt or
thè 80￿1n15￿j rettjrds an¢J retum$'. 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(.
Resp￿￿1￿1￿￿9 of tr￿te¢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 of0*y¥￿nY J¥w) are responwble for the
epa1*.¢￿ of th¢ finon¢hal st*emonl$ and for being
satk$f￿1 thÈy gNé a and f8ir and for such
int8mat control as the trustees dètèminè is n￿$sary10
enatle the preparalion of finanoal statsm8nts that are
free from Inat￿la1 misStaten￿. ¥￿ether due to fraud or
Our respon%￿li￿e8 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 st*ements 8nd our 8L¥J￿$
report thereon. Our opinion ortr the fi￿1￿1 statem
does not cover the other infomiation wd. exc*ptto
extent Oth6￿Se 8xpli¢itly staled in wr we (k)
In FryArirwJ Ihe financyal statemerts, the tnJstee5 are
res￿1$￿￿e for assessing ts ¢Ijarit8b￿ eThnpanl8 ability
to (Xm￿lt￿je &$ a gong ￿nC￿. d￿sEng, 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• a￿lI0f th? financlal
statemants
Auditsw stsThJards lin*the r&wired audit lo
idenbfy nOTrcgxn￿iance wilh these18WS and reguktions
to enw4ry ofthe Tnjstees and other management arK1
insKth ofregulatw aThJ kn381 o)Wr9sp￿denCe, rforty.
lentrfied the greatest r￿￿ of mate￿1 ubN)a& on the
Statem￿ fw irrewlarities. I￿u￿1ng fraud, to
be within fv Ilming of rwnrthjn d ino)m& and the
err•Je ￿CL￿￿oIS by managemenl. Our audit
I￿￿uTeS lo resE￿nd lo Ihese risks I￿ll￿led enqi*iies
of managunenl and the Board ofTrustees abcmjt their
(vm idthfication and assessment of the risks of
irreg(dar￿6s. sampk teslsng on the ￿Sting ofjoum818.
revie**ing ￿￿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. Misst*8nknts 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"$K)ns ofusers ta￿ the
basis of these financial State￿￿nts.
Detsib of the extent to which Ihe a￿111 Was f3Thi
pable of detecting irregular￿e$, iTrSuding fr8ud and
non-cc4nF4i•￿ with La¥s aNJ ragulalions arn set
below.
CX¥iNJ to the inherent limitats￿5 of an audit. th$￿ is an
unavohlatAe risk that we may not have detected somg
material misslatements in the finaw818talements. ev¥n
Ihr¥Jgh we have propwty planned and pèrfomied our
aurfrt in ac10rdan￿ wth 8udTthg standards. For
oxwnple. the fvrther ￿moVed nortrTrcnmplianc8 with laws
and regUlatiC￿ (IwuLaribes) is from lh8 events and
desc1￿kn transathorts refiethd in the firAnoal slalements. Ih&188S
IrKety Ihe inl*rerTUy liThMled prr*￿dureS required by
sta[￿th would it. In addit*)n, as with
any aLMlit. there ￿ned a highor risk of r￿)￿l￿d10n
of wwut¥itss, as these may invofve collusion. fofgery,
A further descripb'on ofour re¥¥Jn&blitw trthe wjil c
the finarrnl statements Trs lo￿ on tha Finarwl
Rep)rting Council's website at
www.frc.o
.ukJauditors
forms part of L￿raUdit0￿S reFrfJrt.
d•t•eling irregularltl•s, In¢luding fra￿1
lYwul8Tilies, indLKlirrfJ fraud. are InStsn￿ of n¢
Complian￿ with laws and reguLations. iderfrw axl
of Intern￿ o)ntrds. We are not resF*)nstbla for preventing
1xynpl1ar￿ with 8nd Eegulations.
financial slalements from irregu18nlie5. wh&)er to
fraud or error, 8nd disojssed thasè beknn our authl
team members. We then d￿￿¢{1 and [erfOr￿
procedures responsNe to th)se risks. obtsiThng
This reF¥NI is m&Je sobely to fv thantable company's
aurfrt evsdence suffii?errt and apprcpn*e to wovKk a
men￿ers, 8$ 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 rn￿nberS those matters ￿ are required to
operates, foojsrng on those laws and rggulations that
$1otè to Ihwn in an aud￿5 and for no othor
havo a direct effect on thè dtrtemi1na￿n of Fnaterial
purkX)se. To the extart pemiitted by la44, we do not
8rnounts and disdo$u￿$ in the f￿a￿al statemenls. The
accerrt or awme reSp￿￿￿b1rtY to anyone other than the
laws and regulations WÈ ￿S*￿ered in this ctrrtext were
tharilable wnpany ar*J 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
requI￿d eomplianco with these laws and re9ulations as
part ol our audit prccedures ￿ the related fmanoal
statément iiems.
In 8ddition, we c(￿lde￿ p￿slOn8 ofother la￿ •KI
gulations that do not have 8 direct effeca on the
nanc481 statements trNJt Complia￿ mvJhl be
ndament81 to the tha11tab￿ compa￿8 atilty to
operate or to aVOKI 8 material penamy. We al
considèred the opporbjnities atKI t￿tr￿ve$ blat
exist vthhin tho ¢haritable ￿rnpanY ftrfraud. The laws
and wulats.ons we in this (￿ntext the UK
operaknn$ w8re General Dala Prot8(kn Reg￿till)n
(GDPR).
Naziar Hashemi
For arKI on IRhall(rf
C[(r￿0 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
InvestM￿t Incc*no and Inl•rn•t
25
TOTAL INCOME
349.070
1.107
EXPENDITURE
Cost of 9eneratlng lund
Cost of gentrrating voJunt*y i￿￿ne
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 y￿r 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 sIg￿d t*ha￿0fts 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
cOm￿nY Irrforniallon
The Nature Tnjst (Sandy) is a comwy Iwiuted by ￿ {￿nY nwnber S1￿538) and 8 charity
registored ￿ Engjand & Waks {d￿rIty n￿n￿or 1107654). The address ofthe registered offi¢X is The
Lodge. Sandy. Bedfc*dslwre. SG19 2DL
Accounllng pollcOg8
Basis ofacewn
The accounts have teen prwred urbjerthe hi8torThl ojnvention aThl n ao)Jrdanr* with the
reComm￿da￿Or￿ 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 tr￿rt taxthion ofirK¥)me and gains
f811ing wkhin Secloons 46610 493 otthe Tax Act2010. No tsx tharge has in the y8ar.
The Natwe Trt￿l (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 th*Fty rè1&3* to th8 in￿#￿8 and th8 amount can be
quanlffied with reasorrable 8caw.
d SL*erre, i8 indudod on an acuual b￿*
InveStrn￿t is rwiited ¥rt￿n 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 awar￿1 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 Instr￿nents
The Natwe Tnjst ISarKtyI has finaThi4 assets aTrJ fin￿ts81 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 U￿n9 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 Charl￿8 ￿￿*jnI1t¥J sjtknes, Trust*s are rewir•J to rnake I￿eMents,
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*.
Gr*nts pald
During the year. grant paY[¥￿ts were madg to 6 landfdl site opwath in supM ￿ 10 woiec*s. All sud)
All grant pa￿ents t*ero mada urvJer the LaThM CIMMILKMt*s to mg%imise the ovwlable funds for
enwronmentsl todies b ddbver
Total •xpONN￿rO
pport
2023
Totsl
2￿22
T¢X81
£s
Cost of ge￿Iall￿ fuThJs
871
2.573
2.(￿5
Charitabl8 eX￿￿1tUrO
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 Scot￿n￿ Ltd
Enovert manag￿n￿rt Lld
FCC RecydiThJ (UK) Ltd
Lancashtre ErNwOnM￿rf 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 Inc￿m& and interest
295,549
16811
{37,￿7>
1251
294,868
{37.9321
Movement in working ￿p1￿[..
DecreaSel(InC￿as$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 (x1nn￿ted to any other charities and there havè boen no relatgd pwty
transactions.
12