2024-03-31-accounts - Yorkshire Dales Rivers Trust

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YORKSHIRE DALES RIVERS TRUST

A COMPANY LIMITED BY GUARANTEE Report and Financial Statements for the year ended 31 March 2024

Charity number: 1107918 Company registration number: 05220147

Yorkshire Dales Rivers Trust

Report and Financial Statements for the year ended 31 March 2024

Contents
Significant information	2
Trustees’ report	3-8
Independent Examiners Report	9
Statement of Financial Activities	10
Balance Sheet	11
Notes to the Financial Statements	12-19

Yorkshire Dales Rivers Trust

Report and Financial Statements for the year ended 31 March 2024

Trustees who served during the period

Alex Briant (appointed 16 December 2023) Amanda Brown (resigned 10 July 2023) Robert Brown (resigned 16 November 2023) Mark Facer (Treasurer) Tango Fawcett Nicholas Harding David Middlemiss (appointed 16 December 2023) Jonathan Page James Roberts (Chairman) Christopher Ryder (resigned 16 November 2023) Jonty Warneken (appointed 16 December 2023)

Trustees appointed after year-end Douglas Adamson (appointed 15 May 2024) Michele Miller (appointed 15 May 2024) Bethan Stones (appointed 15 May 2024)

Registered Office

8 Kings Court Pateley Bridge Harrogate HG3 5JW

Bankers

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Independent Examiner

Armstrong Watson Audit Limited York House Thornfield Business Park Northallerton DL6 2XQ

Yorkshire Dales Rivers Trust

Trustees Report

The Trustees present their report and financial statements for the financial year ended 31 March 2024.

Structure Governance and Management

The Yorkshire Dales Rivers Trust (the Trust) is a registered charity and constituted as a company limited by guarantee and hence the Trustees of the charity are directors of the Company for the purposes of the Companies Act. The governing documents for the Trust are the Articles and Memorandum of Association which have been filed at Companies House.

The Trust is affiliated with the Rivers Trust. The Trustees are recruited through targeted advertisements followed by interviews. Trustees undertake appropriate training.

The day-to-day operations are delegated by the Trustees to the Senior Management Team (SMT) who liaise regularly with the Trustees and in particular the Chairman and Treasurer. The SMT reports on a formal basis to the Trustees at Board meetings, which are held quarterly.

Objectives and Activities

The aim of the Trust is to secure the conservation, protection, rehabilitation and improvement of rivers, streams, water courses, water impoundments, banksides, and tributaries, catchment areas of the rivers Ure, Swale, Nidd and Wharfe (the Rivers) for the benefit of the public.

The Trust seeks to achieve this aim by using a holistic strategy that uses the process of “Identify – Improve – Sustain” to address all issues affecting the catchment. In achieving this strategy, the Trust has set the following objectives:

Undertake and support annual monitoring, investigation, and research activities to identify and quantify issues and impacts that affect the catchment areas.
Collate evidence from objective 1 to prioritise and deliver an annual restoration and improvement programme of activities across the catchment.
Wherever possible to influence and encourage partners delivering activities within the catchment to undertake actions in partnership to deliver improvements to the Rivers.
To continuously engage and educate all communities, stakeholders, and interest groups to address wider issues and ensure improvements are maximised and sustained.

Delivery objectives

In delivery of the objectives, YDRT employs a team of dedicated, experienced and highly qualified employees. The skills and experience of the Trust reflect the holistic strategy, and the Trust is committed to continually developing the employees through external and internal training and providing opportunities to work on different projects so as to provide broad involvement in the Trust’s activities.

Volunteers

YDRT relies upon the support of volunteers for a range of activities, including tree planting, invasive species control, river clean-ups, surveying and monitoring, education activities and research. YDRT would like to express its sincere gratitude for all the work undertaken by its volunteers. We were delighted to appoint Jennifer Lee as our Volunteer and Engagement Officer from September 2023 to coordinate and lead our individual and corporate volunteering activities. Volunteering activities over the year have included:

Yorkshire Dales Rivers Trust

Invasive species training and mapping - 63 volunteer hours Riverfly monitoring – 180 volunteer hours Water sampling – 98 volunteer hours Litter picking – 32 volunteer hours Tree guard removal – 15 volunteer hours Priority habitats training and assessment – 242 volunteer hours Online research (catchment management plans refresh) – 24 volunteer hours Supporting the Rivers2U education programme – 265 volunteer hours Total - 919 volunteer hours

Achievements and Performance

Enable:

The Trust continues to grow and our team has been strengthened by 4 new appointments in the year. These include two project staff (Matthew Lyall - Project officer, Ousewem and Sarah Lonsdale – Project Manager, River Enhancement), a Volunteer and Engagement Officer (Jennifer Lee) and a Communications and Marketing Officer (Victoria Benn). The board has been enhanced with the recruitment of 3 new trustees with experience in marketing, communications and business development.

Improve and Protect:

Working alongside partners including the Environment Agency, the Coal Authority, Yorkshire Water, North Yorkshire Council, York Council and local groups and landowners, YDRT staff worked to deliver a range of benefits throughout the catchments last year. Key achievements from April 2023 – March 2024 included:

Planting 1,272 trees
Improving 9.8 km river habitat
Working on 31 farms
Enlisting more than 140 volunteers who gave 919 hours of time
Engaging with 1390 school children
Supporting 17 community events

In the Wharfe catchment, our iWharfe projects engaged with farmers, volunteers, and community groups to monitor and improve water quality and enhance habitats along the Wharfe. Some of the project highlights included:

Collecting 162 samples from 9 tributaries over six days in August and September 2023. Working in collaboration with the Environment Agency , with funding from Yorkshire Water, the results will increase our understanding of faecal bacteria E. coli, which potentially impacts Ilkley’s designated Bathing Water at Cromwheel.
Working on the Denton Estate as part of a team of experts including freshwater ecologists from UCL and the University of Liverpool, to establish a baseline understanding of the health of their waters. Funded by Nidderdale National Landscapes under their Farming in Protected Landscapes programme, the data gathered will provide the Estate with information to help steer future land management decisions for the benefit of aquatic wildlife on the Estate and downstream, particularly as they develop plans for their Landscape Recovery Project.

Yorkshire Dales Rivers Trust

Installing a solar pump, pipework, and three water troughs to provide alternative drinking sources to keep livestock out of the watercourse. This project was funded through the Environment Agency as part of the iWharfe EA project.
Planting 212m of native, cross-slope hedging to slow and intercept the flow of runoff and sediment/nutrient entering a tributary of the Wharfe. The hedging will also diversify and link habitats in the area. This initiative was funded through the Environment Agency as part of the iWharfe EA project . The farmer has since self-funded the fencing required to protect the hedging.

In the Tees and Swale catchments, physical delivery work has been carried out on three sites this summer; Little Eggleshope, Great Eggleshope and Marl Beck, as part of the Tees-Swale Diffuse Metals Project. About 200km of rivers in Teesdale and Swaledale are polluted by metals released from longabandoned metal mines in the headwaters. Some of these metals are washed into rivers from the wastes left behind by the miners. The project is beginning to address this polluting legacy of Britain’s industrial past with funding from the Department for Environment, Food and Rural Affairs (Defra) and the National Lottery Heritage Fund. This work is part of Tees-Swale: Naturally Connected programme, led by the North Pennines National Landscapes Partnership in collaboration with the Yorkshire Dales National Park Authority, funded largely by the National Lottery Heritage Fund. The diffuse metals project is led by the YDRT working with the Tees Rivers Trust as part of the Water and Abandoned Metal Mines (WAMM) programme. We are working with the North Pennines National Landscapes Partnership and local landowners and farmers including the Eggleston Estate (Neamour Holdings) and Raby Estate. The WAMM programme is a partnership between the Environment Agency, the Coal Authority and Defra. It aims to deliver the Government’s statutory target to halve the length of rivers polluted by harmful metals from abandoned metal mines by 2038.

In Little Eggleshope metals like lead, cadmium and zinc are polluting the Little Eggleshope Beck, as surface water is eroding the old mine wastes. The riverbank has been strengthened by installing 300 metres of block stone wall (‘revetment’) which will limit erosion. In addition, the highly contaminated mine wastes next to the beck were regraded. Approximately 1000 tonnes of stone and 450 tonnes of clay were used.
In Great Eggleshope mine wastes cover about six hectares of the former Wiregill lead mine in Teesdale. Metals are being washed out of these wastes and are polluting about 8km of rivers. Research trials by the WAMM Programme near Alston show that one way to address this problem is to encourage plants to grow as this decreases the infiltration of rain. We are testing different soil amendments, including biochar, and seed mixtures on 0.8 hectares of highlycontaminated material at the former “dressing floor” where the ores were crushed and processed. Initial results are promising, and we hope to improve biodiversity, particularly of rare metal-tolerant ‘calaminarian’ plants.
In Marl Beck, the large areas of mine wastes at the former Lodge Sike mine pollute more than 4km of river. Metals are being washed out of the fine grained processing wastes left by the miners in the 19th Century and are harming river wildlife. We have reinstated former drainage channels to divert clean surface water away from the metal-contaminated wastes.

In the Swale catchment area, the Arkengarthdale Natural Flood Management project has been completed with the creation of sixteen shallow ponds, also known as scrapes, at Heggs Castle. These scrapes are just one part of a larger natural flood management and restoration initiative that the Heggs Castle Cluster is implementing across a combined 200-acre site. The project is supported by funding from Two Ridings Community Foundation and Tees Swale: Naturally Connected. Within a week of their creation, some of the scrapes had already started to fill with water, and wading birds, including curlew, were observed using the fresh muddy edges.

Yorkshire Dales Rivers Trust

In the Ure catchment, more than 30 volunteers have been trained to conduct priority habitat surveys and map invasive species.

In the Nidd catchment, the iNidd project started with water quality testing along the whole river over two days, one in August and the second in October. The iNidd project will expand in the coming years with funding from a £500,000 Enforcement Undertaking from Yorkshire Water. The funds will be used on a series of measures to improve the Nidd with aspirations to:

Support and enable water quality monitoring across the catchment
Support farm engagement events
Continue to upskill and train volunteers
Improve fish habitats in the tributaries of the Nidd
Tackle invasive non-native Species
Work with anglers to map barriers to fish, with the aim to prioritise removal of barriers on the Nidd
Look at the results of the Dales to Vale Rivers Network (DVRN) consultation and work towards addressing the issues identified in the catchment.
Explore the feasibility of restoring traditional wet Ings grassland management, linking, buffering and extending riverside habitats, as well as mitigating the effects of the old flood banks which isolate the river from its floodplain.

Finally, we are delighted to report on progress of our new natural flood management project, Ousewem (the Ouse Water Environment Management project). Ousewem aims to enhance the flood resilience of communities across York and North Yorkshire by delivering over £1m of NFM over the next 2 ½ years across the Swale, Ure, Nidd and Ouse catchments. YDRT are the delivery partners in this major Defra funded project, and the team have spent the last year recruiting and training staff, collaborating with project partners to develop tools and models, building our brand, liaising with stakeholders, and identifying and developing three pilot projects. We are grateful to the landowners we have worked with so far and are looking forward to getting on site and delivering some leaky barriers, new hedgerows, scrapes and tree planting later in 2024.

Collaborate:

YDRT hosts two catchment partnerships (SUNO -Swale, Ure, Nidd and Upper Ouse, and WLO - Wharfe and Lower Ouse) jointly as the Dales to Vale River Network (DVRN). During the year the DVRN updated the Catchment Management plans in line with the current guidance. As part of this we ran an electronic consultation with all our stakeholders, all parish councils and faith groups across the catchments. With 257 responses we have used the results to confirm the issues in each catchment, set the priorities for project work over the next five years and identified new geographical areas to focus on.

In November 2023 we held an event to celebrate 10 years of CaBA (Catchment Based Approach), with presentations focussed on the role that partnership working has had in project development and delivery – the event had over 90 attendees, presentations from six partners and posters from a further 10.

Engage:

The Rivers2U education work was funded between April 2023 and March 2024 through the Enforcement Undertaking budget, with additional funding achieved through fundraising, our annual auction, and working as one of the partners on the Skell Valley Project, headed by the National Trust and Nidderdale National Landscapes.

Yorkshire Dales Rivers Trust

The Rivers2U mobile classroom van had another busy year of school bookings, attending 38 schools, including 15 with whom we hadn’t previously engaged, working with a total of 1390 children from 52 classes. This takes the overall number of children whom we’ve engaged with through the Rivers2U project, to more than 5000!

Over the summer of 2023 we attended four agricultural shows – one in each catchment of the Swale, Ure, Nidd and Wharfe, and were pleased to be awarded second prize for the most educational outdoor trade stand at the Wensleydale Show. Other community events included pond dipping at Kiplin Hall, attending Addingham Environment Fair, having a River Roadshow at the Dales Countryside Museum at Hawes, giving a talk to the Yoredale Natural History Society and running a session at Buckden with the National Park’s youth group, Up Skill Down Dale. We ran three guided walks, for the Friends of the Dales, the Swaledale Festival and the Richmond Boots and Books Festival. These community events enabled us to engage with more than 2360 people.

The National Trust’s Skell Valley Project, in partnership with Nidderdale National Landscapes, is National Lottery funded, and YDRT are leading the Watery Wildlife sub-project, engaging local schools and communities with the wildlife living in and around the River Skell. A resource pack of information and activities related to rivers and wildlife was written last year and launched with one of the partnership schools, Grewelthorpe CE Primary School, at Fountains Abbey early in April 2024. It is hoped that the pack, which is free to download from the Nidderdale National Landscapes website, will be used by a wider audience to inspire the next generation about the wonderful wildlife living in our rivers.

Future:

Work on our ongoing YDRT projects - Ousewem, Tees Swale Metal Mines, iNidd, Mid Swale Tributaries, and Wharfe SSSI will continue in the next financial year and beyond. Other planned developments within the trust include:

Wharfe Aeration Project – working with farmers across the catchment to demonstrate the benefits of aeration for improved soil health and flood risk reduction. Funded through the Wharfe Flood Levy Group and the local levy.
Supporting the Yorkshire Wildlife Trust crayfish recovery project in Lower Washburn Valley through invasive species removal.
Development of our corporate volunteering and sponsorship programme.
Expanding our reach through effective communications to educate more people about the pressures facing our rivers and what they can do to help.

Public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on Public Benefit when reviewing the charity’s aims and objectives and in planning its future activities.

Financial activities

As at 31 March 2024 the charity had net assets of £160,885 of which £45,385 were unrestricted funds. Operationally the charity met its planned financial objectives for the period with the resultant position in line with the budget projections. The Trust does not operate any endowment funds.

Yorkshire Dales Rivers Trust

Reserves policy

The Trust holds reserves to ensure adequate funding for the continuation and completion of current projects and to fund planning of future projects.

Statement of Trustees' Responsibilities

The Trustees (who are also directors of the Yorkshire Dales Rivers Trust for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company and of the incoming resources and application of resources, including the income and expenditure, of the company for that period. ln preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities’ SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006 and the Charities Act 2011.

They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

There is no relevant information of which the company's independent examiner is unaware, and
• the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information.

This report has been prepared in accordance with the special provisions relating to small companies within part 15 of the Companies Act 2006. This report was approved by the Trustees and signed on their behalf by:

James Roberts Chairman

Date:

Yorkshire Dales Rivers Trust

Independent Examiner’s Report to the trustees of Yorkshire Dales Rivers Trust

I report on the financial statements of the charity for the year ended 31 March 2024 which are set out on pages 10-19.

Respective responsibilities of trustees and examiner

The charity’s Trustees are responsible for the preparation of the financial statements. The charity’s Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

examine the financial statements under section 145 of the 2011 Act;
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1 which gives me reasonable cause to believe that, in any material respect, the requirements:
to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Simon Turner

Armstrong Watson Audit Limited Date:

Yorkshire Dales Rivers Trust

Statement of financial activities for the year ended 31 March 2024

notes Income Voluntary income 2 Charitable activities 2 Investments 2 Expenditure Charitable activities 3 Governance costs 3 Net income/(expenditure) before tax in the period Transfers between funds Net movement in funds Reconciliation of funds Funds brought forward Funds carried forward	Unrestricted funds Restricted funds Total 2023 5,345 2,422 7,767 5,904 13,549 565,285 578,834 366,980 13,002 0 13,002 0
	31,896 567,707 599,603 372,884
	16,800 551,650 568,450 431,522 243 1,257 1,500 1,500
	17,043 552,907 569,950 433,022
	14,853 14,800 29,653 -60,138 0 0 0 0
	14,853 14,800 29,653 -60,138 30,531 100,701 131,232 191,370
	45,384 115,501 160,885 131,232

Yorkshire Dales Rivers Trust

Balance sheet as at 31 March 2024

notes Fixed assets Tangible assets 5 Investments 6 Current assets Debtors 7 Cash at bank Creditors: amounts falling due within one year 8 Net current assets Total Assets less Current Liabilities Creditors: amounts falling due after more than one year 9 Net assets Funds of the charity	Unrestricted funds Restricted funds Total 2023 61 0 61 1,041 250 0 250 250
	311 0 311 1,291
	16,227 49,232 65,459 68,705 46,342 566,542 612,884 85,026
	62,579 615,774 678,343 153,731
	17,496 102,873 120,369 23,790
	45,073 512,901 557,974 129,941
	45,384 512,901 558,285 131,232
	0 397,400 397,400 0
	45,384 115,501 160,885 131,232

	45,384 115,501 160,885 131,232

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with s476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to the small companies subject to the small companies’ regime and in accordance with FRS102 SORP.

These accounts were approved on and signed on behalf of all trustees by:

James Roberts

Mark Facer

Yorkshire Dales Rivers Trust

Notes to the accounts

Basis of preparation

Basis of accounting

These accounts have been prepared under the historical cost convention with the items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with the Trust's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2018).

The Trust is a Public Benefit Entity as defined by FRS 102.

Going concern

The Trustees have prepared the financial statements on a going concern basis. They do so having considered all the facts and information available to them at the date of approval of the financial statements.

Income

Incoming resources

Income is included in the Statement of Financial Activities (SoFA) when the Charity becomes entitled to the resources, it is more likely than not that the resources will be received, and the monetary value can be measured with sufficient reliability. Income received in advance of activities or provision of other specified service is deferred until the criteria for income recognition are met or those activities have taken place or expenditure incurred.

Grants and donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met.

Government grants

The charity has received government grants during the year.

Gift aid

Gift Aid receivable is included in income when there is a valid declaration form from the donor. Any Gift Aid amount is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Notes to the accounts (continued)

Donated goods

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Goods donated for ongoing use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Yorkshire Dales Rivers Trust

Support costs

The charity has incurred expenditure on support costs.

Volunteer help

The value of any volunteer help received is not included in the accounts but is described in the trustees’ annual report.

Income from membership subscriptions

Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance and support costs

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs including public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of those resources.

Redundancy cost

The charity did not make any redundancy payments during the period.

Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

Assets

Tangible assets for use by the charity. These are capitalised if they can be used for more than one year and cost at least £1,000.

Debtors

Debtors are measured at the cash or other consideration expected to be received.

Yorkshire Dales Rivers Trust

Notes to the accounts (continued)

2. Analysis of income

Voluntary income Membership Other income Charitable activities Fundraising Grants receivable Income from investments Interest Income Total income Analysis of grants receivable The Coal Authority York City Council Environment Agency Enforcement Undertakings Yorkshire Water Nidderdale National Landscapes The National Trust Yorkshire Wildlife Trust Schroder Trust Heritage Trade UP SSE Yorkshire Dales Millenium Trust Other grants under £5000	Unrestricted funds 4,716 629	2024 2023 Restricted funds Total 0 4,716 2,811 2,422 3,051 3,093
	5,345	2,422 7,767 5,904
	8,939 4,610	0 8,939 6,455 565,285 569,895 360,525
	13,549	565,285 578,834 366,980
	13,002	0 13,002 6,455
	13,002	0 13,002 366,980
	31,896	567,707 599,603 372,884
		2024 2023 241,502 137,832 109,559 9,288 76,699 113,210 94,488 23,640 17,294 67,401 12,741 2251 3,942 3,953 3,114 0 3,000 0 3,120 0 1,900 0 2,536 2,950 569,895 360,525

Yorkshire Dales Rivers Trust

Notes to the accounts (continued)

3. Analysis of expenditure

Expenditure on charitable activities Salaries Project expenditure Support services Office/marketing/telephone Travel and other costs Insurance Conference costs Printing, postage and stationery Volunteer expenses Auction and fundraising expenses Depreciation Professional fees Governance costs Independent examination fee	2024 2023 Unrestricted funds Restricted funds Total 10,844 283,206 294,050 255,503 38 219,639 219,677 123,369 123 636 759 12,757 3,187 19,893 23,080 22,774 771 18,163 18,934 11,314 621 3,440 4,061 2,993 30 277 307 1,096 60 363 423 505 0 188 188 65 8 43 51 165 158 822 980 981 960 4,980 5,940 0
	16,800 551,650 568,450 431,522
	243 1,257 1,500 1,500

Fees paid for statutory external scrutiny of the financial statements and other services

Independent examination fee	2024 2023 1,500 1,500
	1,500 1,500

No Trustees were remunerated in the year (2023: £nil).

One trustee received expenses of £418 during the year relating to the reimbursement of travel costs to trustee meetings (2023: £nil).

Yorkshire Dales Rivers Trust

Notes to the accounts (continued)

4. Paid employees

Staff costs Salaries and wages National insurance Pension costs	2024 2023 251,500 220,765 19,967 15,525 22,583 19,213
	294,050 255,503

The pension costs relate to the employer’s contributions under a defined contribution pension plan. The employer’s costs of the pension scheme are allocated between the restricted and unrestricted funds depending on the hours worked by each employee and the agreed terms of the project funding.

No employee received benefits of more than £60,000 during the reporting period (2023: nil).

The average number of employees during the reporting period was 10 (2023: 9).

There were no redundancy or ex gratia payments paid during the reporting period (2023: nil).

The defined contribution pension plan is operated by the Rivers Trust. A number of other similar organisations participate in this plan.

Trustee roles are voluntary and received £nil remuneration (2023: £nil)

5. Tangible fixed assets

Cost Balance as at 1 April 2023 Acquisitions Balance as at 31 March 2023 Depreciation Balance as at 1 April 2023 Charge in year Balance as at 31 March 2023 Net book value at 31 March 2024 Net book value at 31 March 2023	Equipment Total 5284 5284
	5284 5284
	4243 4243 980 980
	5223 5223
	61 61
	1041 1041

Yorkshire Dales Rivers Trust

Notes to the accounts (continued)

6. Investments

Cost of unlisted investments at start and end of year

£250

The charity owns 250 of the share River Bain Hydro Limited of £1 each fully paid. River Bain Hydro Limited has a paid-up share capital of £197,555 and a surplus on reserves of £3,648 as at 31 March 2023 (the last date for which information is available).

7. Debtors

Other debtors Grants and other amounts owed Prepayments	2024 2023 Unrestricted funds Restricted funds Total Total 10,551 10,551 3,735 49,232 49,232 60,530 5,676 5,676 4,440
	16,227 49,232 65,459 68,705

8. Creditors: amounts falling due within one year

Trade Creditors Taxation Accruals and deferred income Other creditors	2024 2023 Unrestricted funds Restricted funds Total Total 12,576 12,576 12,728 5,846 5,846 6,255 7,730 89,319 97,049 2,186 3,920 978 4,898 2,621
	17,496 102,873 120,369 23,790

9. Creditors: amounts falling due after more than one year

The Trust received funds during the year to support a programme of initiatives in the Nidd Catchment over a 3 year period, as such the income was deferred.

Deferred income	2024 2023 Unrestricted funds Restricted funds Total Total 397,400 397,400 0 0 397,400 397,400 0

Yorkshire Dales Rivers Trust

Notes to the accounts (continued)

10. Charity Funds

Fund name		Fund	Income	Expenditure	Transfers	Fund
		balance				balance
		brought				carried
	Purpose	forward				forward
Wharfedale	Project in the upper Wharfe catchment	23	13,500	-11,379	-	2,144
SSSI	to improve the ecological and
	geomorphological conditions of the
	Wharfe
CaBA	Hosting the DVRN catchment	12	30,000	-30,012	-	0
	partnership bringing partners together
	to make decisions on managing the
	interconnecting waterbodies.
Rivers in Elmet	Project addressing sediment and	690	1,676	-2,366	-	0
	nutrient pollution across five adjoining
	waterbodies
Tees-Swale	Remediation of water pollution caused	0	241,502	-241,502	-	0
Metal Mines	by heavy metal mines in Tees and Swale
Project
Skell project	Engage communities in the Skell valley	0	3,942	-3,942	-	0
	with their river.
Bishop Dyke	Pilot project applying established	11	0	-11	-	0
	measures addressing diffuse sediment
	and nutrient inputs used to achieve
	Water Framework Directive outcomes in
	a flood defence context.
Mid Swales	Enforcement Undertaking funding used	43,365	30,000	-18,615	-	54,750
tributaries	to engage communities and develop
	project work along the Mid-Swale
	catchment
iWharfe YW	Investigating river health, identifying	17,752	7,594	-25,346	-	0
	pollution hotspots and outlining
	solutions to improve the River Wharfe
Ouse WEM	A Flood and Coastal Resilience	0	109,559	-103,667	-	5,892
	Innovation Programme funded project to
	slow and store water, and restore the
	natural hydrological functioning of our
	catchments, by delivering a programme
	of natural flood risk management (NFM)
	interventions
Denton Water	An iWharfe project supporting water	0	13,601	-13,601	-	0
	quality monitoring on the Denton Estate
Engagement	Enforcement Undertaking used to	23,019	5,711	-28,730	-	0
EU	support our Rivers2U Education and
	Volunteering programmes
iWharfe RB	An iWharfe project supporting water	650	0	-650	-	0
	quality monitoring from Grassington to
	Otley
Arkengarthdale	Natural flood management	3,330	0	-3,330	-	0
NFM	demonstration site
iWharfe EA	A coordinated catchment management	475	19,999	-20,472	-	1
	approach, supporting agricultural and
	non mains drainage derived pollutants
	affecting the riverine environment
Keeping Ure	Riparian Tree Planting along the River	93	0	-93	-	0
Rivers Cool	Ure
(KURC)
York Lower	A partnership project working in the	11,281	0	-8,683	-	2,598
Ouse (RT EU)	Foss and Lower Ouse Catchments.
	Developing projects with partners to
	improve river habitats and land
	management
Wharfe	Engaging landowners in discussions	0	13,200	-6,874		6,326
Aeration	about the benefits of soil aeration, aided
Project	by 2 demonstration days
iNidd	Enforcement undertaking used to	0	29,820	-27,905		1,915
	support catchment improvement
	opportunities on the Nidd

Yorkshire Dales Rivers Trust

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10. Charity Funds(continued)

Species Recovery - Crayfish Supporting YWT crayfish project in Lower Washburn Valley through INNS removal Riparian EU Enforcement undertaking used to support riparian planting on the Nidd and Ure	0 3,113 -3,113 0 44,488 -2,614	0 41,874
	100,701 567,707 -552,907	0 115,501

Restricted grants are received to complete set objectives agreed between all parties. Upon completion of those objectives, funders have agreed to waive their right of recourse on any unspent grants. Accordingly, unspent residual grants have been transferred to unrestricted funds.

Where the Trustees identify that a project’s costs will exceed the grant funding then full provision is made for those costs within the unrestricted fund. The provision for such situations at 31 March 2024 was £nil (2023: £nil)

11. Related party transactions

There were no related party transactions during the year.

12. Controlling entity

The Trust has no controlling entity.