2023-03-31-accounts - Freshwater Habitats Trust

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Annual Report and Accounts 2022-23.	Annual Report and Accounts 2022-23.	Annual Report and Accounts 2022-23.	Annual Report and Accounts 2022-23.
Contents.
About Freshwater Habitats Trust
Overview.
Our	activities in 2022/23.
1.	People, Ponds and Water project —legacy				work
2.	Work on ponds with Natural	England.
3.	Work with the National Trust	.......
4.	Environmental DNA.							10
5.	Catchment management work.....
	New Forest catchment
	River Ock catchment
	River Thame catchment
	Irfon Catchment Resilient Freshwater			Habitats		.....		12
	Other catchment projects .. .	.......						12
6.	Building the Oxfordshire-Buckinghamshire				Freshwater		Network.	12
7.	Saving Oxfords Wetland Wildlife							14
8.	Restoring Oxfordshire's SSSIFens ................................................................................							14
9.	Water Friendly Farming
10.	Pitsford Water Friendly Farming							15
11.	Newt Conservation Partnership		Great	Crested		Newt District Licensing scheme ....		15
12.	Saving Nidderdale's Priority	Ponds						16
13.	Testing the Waters: Breeks Fen		Edge	and	Rivers Citizen Science project..............			16
14.	Natural Environment Investment		Readiness		Fund (NEIRF) .			17
15.	PONDERFUL							17
16.	Doddington Rewilding							.17
17.	European Pond Conservation	Network						...17
Plans for 2023-24.								...18
Reference Details.								...19
	Board ofTrustees; ...							...19
	Company Secretary: .							...19
	Senior Management Team:
	Registered Office: .							...19

Auditors...... -19 Bankers=....................... 19 structure, governance, and management.................................................................................. 20 Public Benefit..................... .20 Key Management Personnel Remuneration................................................................. Fundraising Standards Information................................... Objects.................... Mission statement.................... 21 Risk managemenl................................................................................................................... 21 Data Protection.......................................-............................................................................... 21 Financial review.................................................................................................................. 22 Income.. ... . ................................................................. ............................ 22 Expenditure.................................... Reserves position.......................................................................... . Reserves policy.......................................... Statement of Trustees, Responsibilities.................................................................... Principal risks and uncertainties and summary of plans and strategies for managing the risks.. .24 20 20 21 22 22 .22 23 Approval....... Small Company Rules..... ..................................... .................................. .24 .24

			Unrestricted	Restricted	Total	Total
		Note	funds	funds	funds	funds
			2023	2023	2023	2022
					E
Income from:
Grants and donations			14,823	1,635,726	1,650,549	330,032
Investments			1,275		1,275	51
Charitable activities			1,150,933	43,900	1,194,833	992,730
Total income			1,167,031	1,679,626	2,846,657	1,322,813
Expenditure on:
Raising funds			1,173	80	1,253	4,357
Charitable activities			1,012,416	1,430,775	2,443,191	1,277,154
Total expenditure			1,013,589	1,430,855	2,444,444	1,281,511
Net income/(expenditure)			153,442	248,771	402,213	41,203
Transfers between	funds	17	(15,806)	15,806
Net movement in funds			137,636	264,577	402,213	41,302
Fund balances at	1stApril 2022		565,433	66,556	631,989	590,687
Fund balances at	31st March 2023		703,069	331,133	1,034,202	631,989

							2023	2022
Cash flow from operating	activities:
Net cash provided by operating activities		(below)					(260,912)	283,780
Cash flows from investing	activities:
Payments to acquire tangible	fixed assets						(13,092)
Interest income							1,275	51
Net cash used in investing	activities						(11,816)	51
Change in cash and cash equivalents		in	reporting	period			(272,729)	283,832
Cash and cash equivalents at the beginning			ofthe reporting		period		979,683	695,851
Cash and cash equivalents	at the end	of	the reporting		period		706,954	979,683
Reconciliation of net income to net cash			flow from	operating		activities
Net income (as per the statement offinancial			activities)				402,213	41,302
Investment income							(1,275)	(51)
Adjustment for:
Depreciation and amortisation Increase/decrease in stocks Increase/decrease in debtors	charges						1,913 (2,346) (301,576)	(1,480) (1,075) (312,049)
Increase/decrease in creditors							(359,841)	557,133
Net cash provided by operating activities							(260,912)	283,780
Analysis ofcash and cash	equivalents	and net debt
Bank current accounts							182,756	146,760
Bank deposit accounts							524,198	832,923
							706,954	979,683

							Unrestricted	Restricted	Total
									2023f
Project Activities
Bartley Water 8	Fletchwood	WEIF (RR)						323	323
Breeks (RR)								6,618	6,618
CPAF New Forest Hosting (RR)								27,000	27,000
CPAF Ock Hosting (RR)								7,500	7,500
CPAF Thame Hosting (RR)								7,500	7,500
NF Blue Horizon	(Halo) (RR)							29,122	29,122
NF Wilder for Water (Recreation)			(RR)					30,593	30,593
Green Recovery	Fund HLF Oxford (RR)							636,198	636,198
Nidderdale (RR)								45,197	45,197
Ock Arable (III)WEIF (RR)								20,000	20,000
Ponderful H2020	(RR)							192,259	192,259
River Irfon (RR)								235,280	235,280
Saving Oxford Wetland Wildlife (RR)								5,275	5,275
GRCF NF (RR)								192,754	192,754
Ock —Catchment	Partnership	Support		Fund				22,000	22,000
Thame —Catchment Partnership			Support		Fund			22,000	22,000
The Oxfordshire-Buckinghamshire			Freshwater			Network		101,107	101,107
Pitsford								30,000	30,000
WFF 21-27								25,000	25,000
NEIRF							1,676		1,676
							1,676	1,635,726	1,637,402
Other
Individual Donations							6,632		6,632
Support Scheme							6,515		6,515
							13,147		13,147
Total grants and	donations						14,823	1,635,726	1,650,549

Grants and donations	—2022	—2022	—2022
					Unrestricted	Restricted	Total
							2022
							E
Project Activities
Bartley Water 8 Fletchwood			WEIF (RR)			74,960	74,960
Breeks (RR)						32,362	32,362
CPAF New Forest Hosting		(RR)				27,000	27,000
CPAF Ock Hosting (RR)						7,500	7,500
CPAF Thame Hosting (RR)						7,500	7,500
NF Blue Horizon (Halo)	(RR)					3,729	3,729
NF Wilder for Water (Recreation)				(RR)		10,452	10,452
Green Recovery Fund HLF Oxford (RR)						116,971	116,971
NF Catchments (RR)						3,889	3,889
Nidderdale (RR)						300	300
Ock Arable (ill) WEIF (RR)						39,903	39,903
Ponderful H2020 (RR)						(95,000)	(95,000)
River Irfon (RR)						31,237	31,237
Saving Oxford Wetland	Wildlife (RR)					41,430	41,430
Harcourt Hill, Oxfordshire		Fens, TOE2 (RR)				4,384	4,384
Mid Thame Development		Funding		(RTCT) —Manor Farm		9,450	9,450
						316,068	316,068
Other
Individual Donations					4,440		4,440
Support Scheme					8,913		8,913
Other					610		610
					13,964	316,068	330,032
Total grants and donations					13,964	316,068	330,032

3.	Charitable activities	Charitable activities
	Year to 31st INarch 2023		Unrestricted	Restricted	Total
					2023
	Project activities		1,146,706	43,900	1,190,606
	Corporate membership	and sponsorship	4,227		4,227
			1,150,933	43,900	1,194,833
	Year to 31stMarch 2022		Unrestricted	Restricted	Total
					2022
	Project activities		989,250		989,250
	Corporate membership	and sponsorship	3,480		3,480
			992,730		992,730
4.	Raising funds
	Year to31st March 2023		Unrestricted	Restricted	Total
					2023f
	Support costs		1,173	80	1,253
			1,173	80	1,253
	Year to 31st March 2022		Unrestricted	Restricted	Total
					2022f
	Support costs		4,357		4,357
			4,357		4,357

		2023	2022
Grants payable		42,827	3,750
Staff costs		810,131	543,901
Project activities		1,269,740	550,230
Support costs (see note 6)		320,493	179,273
		2,443,191	1,277,154
Grants payable
		2023	2022
		E
project partners:
Long Mead Foundation		24,350
River Thame Conservation	Trust	18,477	3,750
		42,827	3,750

Support costs	Support costs
Year to 31st March 2023		Unrestricted	Restricted	Total
				2023
Staff costs		139,970	88,528	228,499
Office running	costs	71,349	2,732	74,081
Governance	costs	8,230		8,230
Other		9,683		9,683
		229,232	91,260	320,493


6.	Support costs (continued)
	Year to 31stIlarch 2022			Unrestricted	Restricted	Total
						2022f
	Staff costs			82,420	25,871	108,291
	Office running	costs		54,761	113	54,874
	Governance	costs		7,458		7,458
	Other			8,650		8,650
				153,289	25,984	179,273
7.	Net incoming	resources
					2023	2022
	Net incoming	resources are stated	after charging:
	Auditor's remuneration —statutory		audit work		7,800	9,150
	Depreciation	on tangible assets			1,913	446

Total aggregate payroll costs ofemployees we	re:
	2023	2022f
Wages and salaries	884,902	565,720
Social security	81,940	44,337
Pension costs	44,954	29,797
	1,011,796	639,854

		2023	2022
Project	activities	32	19
Support		4	3
		36	22

10.	Intangible fixed assets
			Software	Total
	Cost
	At 1st April 2022		8,677	8,677
	Additions
	At 31stMarch 2023		8,677	8,677
	Amortisation
	At 1st April 2022		8,677	8,677
	Annual charge
	At 31stMarch 2023		8,677	8,677
	At 31stMarch 2022
	At 31stMarch 2023
11.	Tangible fixed assets
		Leasehold costs	Computers	Total
	Cost
	At 1st April 2022	1,600	18,195	19,795
	Additions		13,092	13,092
	At 31stMarch 2023	1,600	31,287	32,887
	Depreciation
	At 1st April 2022	686	16,364	17,050
	Charge for the year	228	1,685	1,913
	At 31stMarch 2023	914	18,049	18,963
	Net book value
	At 31stMarch 2022	914	1,831	2,745
	At 31stMarch 2023	686	13,238	13,294
12.	Stocks
			2023	2022
	Books		1,162	1,240
	Kits for use and resale		8,461	6,037
			9,623	7,277

13.	Debtors
				2023	2022
				E	E
	Project debtors			419,067	285,424
	Prepayments and		accrued income	350,700	184,628
	Other debtors			2,292	431
				772,059	470,483
14.	Creditors	falling	due within one year
				2023f	2022
	Project creditors			133,097	119,368
	Deferred	income	& one year	190,780	569,697
	Accruals			63,469	34,811
	Taxation	and social security costs		79,722	103,073
	Other creditors			1,290	1,250
				468,358	828,199
15.	Deferred	income
				2023f	2022
	At 1st April			569,697	119,148
	Additions	during the year		90,780	569,697
	Amounts	released	to income	(469,697)	(119,148)
	At 31st March			190,780	569,697

				Land and buildings	Land and buildings
				2023	2022
Expire	within	one	year	23,500	31,000
Expiry	within	two	to five years	47,000	93,764
				70,500	124,764

					At 1st	Incoming	Resources		At 31st
				April 2022 E		Resources f.	Expended	Transfers F	March 2023 f
Restricted Funds
Bartley Water &Fletchwood		WEIF (RR)			242	323	323		242
Breeks (RR)					8,566	6,618	15,184
CPAF New Forest Hosting	(RR)				12,271	27,000	25,979		13,292
CPAF Ock Hosting (RR)					(242)	7,500	7,803		(545)
CPAF Thame Hosting (RR)					1,138	7,500	7,802		836
GRCF NF (RR)					(23,034)	192,754	168,037		1,683
NF Blue Horizon (Halo) (RR)					(4,654)	29,714	24,891		169
NF Wilder for Water (Recreation)			(RR)		(16,963)	31,496	12,921		1,612
Green Recovery Fund HLF Oxford (RR)					(321)	643,648	637,949		5,378
Harcourt Hill, Oxfordshire	Fens,		TOE2	(RR)	(2,748)			2,748
Med Leech (RR)					16,176	1,266	1,746		15,696
Mid Thame Development	Funding (RTCT)
Manor Farm					9,261		507		8,754
MPP Pond Fund (RR)					28,013				28,013
NF Catchments (RR)					6,399		306	11,760	17,853
Nidderdale (RR)					(13,495)	45,197	26,030		5,672
Ock Arable (III)WEIF (RR)					9,414	20,000	21,789		7,625
Ock —Catchment Partnership		Support		Fund		22,000	9,342		12,658
Pitsford (RR)						30,000	30,000
Policy Officer (RR)					(3,698)		1,795	3,698	(1,795)
Ponderful H2020 (RR)					6,859	192,259	67,000		132,118
River Irfon (RR)						235,280	193,350		41,930
Saving Oxford Wetland Wildlife (RR)					33,720	38,964	37,427	(2,748)	32,509
Thame - Catchment Partnership			Support Fun		d	22,000	14,776		7,224
The Oxfordshire-Buckinghamshire
Freshwater Network						101,107	100,898		209
WEG Hatchett (RR)					(348)			348
WFF 21-27(RR)						25,000	25,000
Total restricted funds					66,556	1,679,626	1,430,855	15,806	331,133

Analysis offunds —current	year (continued)	year (continued)
		At 1st	Incoming	Resources		At 31st
		April 2022	Resources	Expended	Transfers	March 2023
				E
Unrestricted Funds
Citizen Scientists assessing	Pond
presence and Priority			46,666	23,193		23,473
Defining and mapping pond			5,828	2,369		3,459
Dodding ton			6,675	4,788		1,887
eDNA Network Rail (Southern)			109,768	54,805		54,963
NSP Berks/Bucks e DNA		4,613				4,613
NSP Hampshire e DNA		2,453				2,453
NSP Network Rail East		14,338		1,162		13,176
NSP South Midlands e DNA		12,065		40,355		(28,290)
NSP Mapping and modelling				69		(69)
EWR —North Bucks FRP (UU)		18,511		17,937		574
Grove, Childrey 8 Lower Ock (UU)		1,127		55,013		(53,886)
Leek Catchment NFM		4,986	32,902	20,361		17,527
Market Harborough NFM			2,500	1,643		857
Natural England eDNA project				474		(474)
NE Agri Ponds		2,021		1,222		799
NECA		11,760			(11,760)
NEIRF			3,377	5,801		(2,424)
Newt Conservation Monitoring		(17)	29,774	26,848		2,909
Newt Conservation Practical	Projects	5,297	230,459	195,359		40,397
Newt Conservation Admin		16,298	223,919	214,607		25,610
North Bucks Freshwater Resilience
Project Phase II (EWR)			93,259	83,910		9,349
Pitsford		33,308	194,964	160,327		67,945
Pondnet e DNA		4,015	84,638	87,467		1,186
Publications		4,044	2,346	2,112		4,278
Thames Water Hinksey WFF 21-27 (UU)		(1,218) 38,932	74,988	190 83,658		(1,408) 30,262
Wootton Brook (EA Anglian)		22,409	19,857	6,150		36,116
Misc contracts		(6,680)	5,404	10,417		(11,693)
Total unrestricted funds		188,262	1,167,324	1,100,237	(11,760)	243,589
Core		377,171	(293)	(86,648)	(4,046)	459,480
Total unrestricted funds +core		565,433	1,167,031	1,013,589	(15,806)	703,069
Total		631,989	2,846,657	2,444,444		1,034,202

					At 1st	Incoming	Resources	At 31st
					April 2021	Resources	Expended	March 2022 f
Restricted Funds
Bartley Water 8 Fletchwood			WEIF (RR)			74,960	74,718	242
Breeks (RR)						32,362	23,796	8,566
CPAF New Forest Hosting		(RR)			9,622	27,000	24,351	12,271
CPAF Ock Hosting (RR)					2,068	7,500	9,810	(242)
CPAF Thame Hosting (RR)						7,500	6,362	1,138
GRCF NF (RR)							23,034	(23,034)
NF Blue Horizon (Halo)	(RR)					3,730	8,384	(4,654)
NF Wilder for Water (Recreation)				(RR)		10,452	27,415	(16,963)
Green Recovery Fund HLF Oxford (RR)						116,971	117,292	(321)
Med Leech (RR)					20,923		4,747	16,176
MPP Pond Fund (RR)					28,031		18	28,013
NF Catchments (RR)					2,789	3,889	279	6,399
Nidderdale (RR)						300	13,795	(13,495)
Ock Arable (III)WEIF (RR)						39,903	30,489	9,414
Policy Officer (RR)							3,698	(3,698)
Ponderful H2020 (RR)					168,264	(95,000)	66,405	6,859
River Irfon (RR)						31,237	31,237
Saving Oxford Wetland	Wildlife (RR)				331,414	41,430	39,124	33,720
Harcourt Hill, Oxfordshire		Fens, TOE2 (RR)				4,384	7,132	(2,748)
WEG Hatchett (RR)							354	(354)
Mid Thame Development		Funding		(RTCT)
Manor Farm						9,450	189	9,261
Total restricted funds					263,112	316,068	512,623	66,556

		At 1st	Incoming	Resources	At 31st
		April 2021	Resources	Expended	March 2022f
Unrestricted Funds
eDNA Network Rail (Southern)			609	609
EWR —North Bucks FRP (UU)			139,846	121,335	18,511
Grove, Childrey 8	Lower Ock (UU)		12,551	11,424	1,127
Leek Catchment NFM			12,852	17,105	(4,253)
Wootton Brook (EA Anglian)			53,025	30,616	22,409
NECA		2,849	11,725	2,814	11,760
NSP Berks/Bucks	e DNA		21,469	16,856	4,613
NSP Hampshire e	DNA		16,192	13,739	2,453
NSP Network Rail	East		137,614	123,276	14,338
NSP South Midlands e DNA			53,434	41,369	12,065
Pondnet e DNA		4,015	21,886	21,886	4,015
Pitsford			130,475	97,167	33,308
NE Agri Ponds WFF 21-25 (UU)			40,056 65,012	38,035 26,080	2,021 38,932
Newt Conservation	Monitoring		20,017	20,034	(17)
Newt Conservation	Practical Projects		135,863	130,566	5,297
Newt Conservation	Admin		93,991	77,693	16,298
Publications			4,044		4,044
Thames Water Hinksey				1,218	(1,218)
Misc contracts		6,205	18,589	31,474	(6,680)
Total unrestricted	funds	13,069	989,250	823,296	179,023
Core		314,507	17,495	(54,408)	386,410
Total unrestricted	funds +core	327,576	1,006,745	768,888	565,433
Total		590,687	1,322,813	1,281,511	631,989

		Unrestricted	Restricted	Total
Year to	31st March 2023
Fixed assets		13,924		13,924
Current	assets	997,762	490,874	1,488,636
Current	liabilities	(308,617)	(159,741)	(468,358)
Net assets		703,069	331,133	1,034,202
		Unrestricted	Restricted	Totalf
Year to	31stMarch 2022
Fixed assets		2,745		2,745
Current	assets	1,390,887	66,556	1,457,443
Current	liabilities	(828,199)		(828,199)
Net assets		565,443	66,556	631,989

		Unrestricted	Restricted	Total
		funds	funds	funds
		2022	2022	2022
Income from:
Grants and donations		13,964	316,068	330,032
Investments		51		51
Charitable activities		992,730		992,730
Total income		1,006,745	316,068	1,322,813
Expenditure on:
Raising funds		4,357		4,357
Charitable activities		764,531	512,623	1,277,154
Total expenditure		768,888	512,263	1,277,154
Net income/(expenditure)		237,857	(196,555)	1,281,511
Transfers between	funds
Net movement in	funds	237,857	(196,555)	41,302
Fund balances at	1stApril 2021	327,576	263,111	590,687
Fund balances at	31st March 2022	565,433	66,556	631,989