| Page | ||
|---|---|---|
| Report | ofthe Trustees | 1 to 12 |
| Report | ofthe Independent Auditors |
13to 16 |
| Group | Statement ofFinancial Activities | 17 |
| Parent | Statement ofFinancial Activities | 18 |
| Group | Balance Sheet | 19 |
| Parent | Balance Sheet | 20 |
| Group | Cash Flow Statement | 21 |
| Notes | to the Group Cash Flow Statement | 22 |
| Notes | to the Financial Statements | 23 to 37 |
| 2022 | 2022 | 2022 | 2021 | |||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total funds | Total | |||
| fund | fund | Funds | ||||
| Notes | ||||||
| INCOME AND | ||||||
| ENDOWMENTS | ||||||
| FROM | ||||||
| Donations and legacies |
3 | 738,827 | 482,235 | 1,221,062 | 581,294 | |
| Other trading activities | 4 | 351,225 | 351,225 | 449,873 | ||
| Other income | 1,864 | 1,864 | ||||
| Total | 1,091,916 | 482,235 | 1,574,151 | 1,031,167 | ||
| EXPENDITURE | ON | |||||
| Raising funds | 217,472 | 214,472 | 304,106 | |||
| Charitable activities |
||||||
| Marine Conservation | 622,042 | 622,042 | 308,448 | |||
| Total | 839,514 | 839,514 | 612,554 | |||
| NET INCOME | 252,402 | 482,235 | 734,637 | 418,613 | ||
| Transfer between | funds | 155,820 | (155,820) | |||
| Net movement in |
funds | 408,222 | 326,415 | 734,637 | 418,613 | |
| RECONCILIATION | ||||||
| OF FUNDS | ||||||
| Total funds brought |
24 | 755,088 | 755,088 | 336,475 | ||
| forward | ||||||
| TOTAL FUNDS |
24 | 1,163,310 | 326,415 | 1,489,725 | 755,088 | |
| CARRIED FORWARD |
| 2022 | 2022 | 2022 | 2021 | ||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||
| fund | fund | fund | funds | ||||
| Notes | |||||||
| INCOME AND | |||||||
| ENDOWMENTS | FROM | ||||||
| Donations and legacies |
729,327 | 482,235 | 1,211,562 | 581,294 | |||
| Other trading activities | 83,360 | 83,360 | 63,716 | ||||
| Investment income |
43,000 | 43,000 | 128,000 | ||||
| Other income | |||||||
| Total | 865,187 | 482,235 | 1,347,422 | 773,010 | |||
| EXPENDITURE | ON | ||||||
| Raising funds | 10,152 | 10,152 | 100 | ||||
| Charitable activities |
|||||||
| Marine Conservation | 622,042 | 622,042 | 308,448 | ||||
| Total | 632,194 | 632,194 | 308,548 | ||||
| NET INCOME | 232,993 | 482,235 | 715,228 | 464,462 | |||
| Transfer between | funds | 155,820 | (155,820) | ||||
| Net movement in |
funds | 388,813 | 326,415 | 715,228 | 464,462 | ||
| RECONCILIATION | OF | ||||||
| FUNDS | |||||||
| Total funds |
brought | 25 | 690,513 | 690,513 | 226,051 | ||
| forward | |||||||
| TOTAL | FUNDS | 25 | 1,079,326 | 326,415 | 1,405,741 | 690,513 | |
| CARRIED FORWARD |
| 2022 | 2021 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | |||
| FIXEDASSETS | |||
| Tangible assets | 18 | 293,497 | 75,323 |
| CURRENT ASSETS | |||
| Stock | 76,449 | 86,383 | |
| Debtors | 20 | 17,130 | 10,754 |
| Cash at bank | 1,169,701 | 669,647 | |
| 1,263,330 | 766,784 | ||
| CREDITORS | |||
| Amounts falling due within one year |
22 | (67,102 | 87,019 |
| NET CURRENT ASSETS | 1,196,178 | 679,765 | |
| TOTAL ASSETSLESSCURRENT | 1,489,725 | 755,088 | |
| LIABILITIES | |||
| NET ASSETS | 1,489,725 | 755,088 | |
| FUNDS | |||
| Unrestricted funds: |
|||
| Unrestricted General Fund |
24 | 1,163,310 | 755,088 |
| Restricted Fund | 326,415 | ||
| TOTAL FUNDS | 1,489,725 | 755,088 |
| 2022 | 2021 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | |||
| FIXEDASSETS | |||
| Tangible assets | 18 | 293,497 | 75,323 |
| Investments | 19 | 1 | 1 |
| 293,498 | |||
| 75,324 | |||
| CURRENT ASSETS | |||
| Debtors | 21 | 17,221 | 10,754 |
| Cash at bank | 1,110,803 | 615,665 | |
| 1,128,024 | 626,419 | ||
| CREDITORS | |||
| Amounts falling due within one year |
23 | (15,781 | 11,230 |
| NET CURRENT ASSETS | 1,112,243 | 615,189 | |
| TOTAL ASSETSLESSCURRENT | 1,405,741 | 690,513 | |
| LIABILITIES | |||
| NET ASSETS | 1,405,741 | 690,513 | |
| FUNDS | |||
| Unrestricted funds: |
|||
| Unrestricted General Fund |
25 | 1,079,326 | 690,513 |
| Restricted Fund | 326,415 | ||
| TOTAL FUNDS | 1,405,741 | 690,513 |
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| Cashflow | |||||||
| notes | |||||||
| Cash flows from operating | activities: | ||||||
| Cash generated from operations |
737,699 | 465,477 | |||||
| Net cash provided by operating |
activities | ||||||
| 737,699 | 465,477 | ||||||
| Cash flows from investing | activities: | ||||||
| Purchase oftangible fixed assets | (237,645) | (11,071) | |||||
| Disposal oftangible fixed assets | |||||||
| Net cash (used in) investing | activities | ||||||
| 237,645 | 11,071 | ||||||
| Change in cash and cash equivalents | in the | ||||||
| reporting period |
500,054 | 454,406 | |||||
| Cash and cash equivalents | at the beginning | of | |||||
| the reporting period |
669,647 | 215,241 | |||||
| Cash and cash equivalents | at the end | ofthe | |||||
| reporting period |
1,169,701 | 669,647 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Net income for the | reporting | period (as per the | |||
| statement offinancial activities) | 734,637 | 418,613 | |||
| Adjustments for: |
|||||
| Depreciation charges |
19,470 | 13,596 | |||
| Increase/(Decrease) | in stocks | 9,885 | (13,922) | ||
| (Increase) in debtors | (6,376) | (2,226) | |||
| (Decrease)/Increase | in creditors | 19,917 | 49,416 | ||
| Net cash provided | by operating | activities | 737,699 | 465,477 |
| 3. | DONATIONS | AND LEGACIES —GROUP AND PARENT | ||
|---|---|---|---|---|
| 2022 | 2021 | |||
| Donations | 1,211,562 | 571,056 | ||
| Legacies and | bequests | 9,500 | 10,238 | |
| 1,221,062 | 581,294 | |||
| 4. | OTHER TRADING ACTIVITIES - GROUP | |||
| 2022 | 2021 | |||
| Fundraising | events | 83,360 | 63,716 | |
| CPW Trading Limited turnover | 267,865 | 386,157 | ||
| 351,225 | 449,873 | |||
| 5. | OTHER TRADING ACTIVITIES —PARENT | |||
| 2022 | 2021 | |||
| Fundraising | events | 83,360 | 63,716 |
| 6. | INVESTMENT INCOME —PARENT | INVESTMENT INCOME —PARENT | INVESTMENT INCOME —PARENT | INVESTMENT INCOME —PARENT | ||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| Investment | income | —subsidiary | company | 43,000 | 128,000 | |
| 7. | RAISING | FUNDS | —GROUP | |||
| Raising donations | and legacies | |||||
| 2022 | 2021 | |||||
| Sundries | 100 | |||||
| Other trading activities |
||||||
| 2022 | 2021 | |||||
| Events | 10,152 | |||||
| CPWF Trading costs | 207,320 | 304,006 | ||||
| 217,472 | 304,006 | |||||
| Aggregate | amounts | 217,472 | 304,106 | |||
| S. | RAISING | FUNDS | —PARENT | |||
| Raising donations | and legacies | |||||
| 2022 | 2021 | |||||
| Sundries | 100 | |||||
| Other trading activities |
||||||
| 2022 | 2021 | |||||
| Events | 10,152 | |||||
| Aggregate | amounts | 10,152 | 100 |
| Grant | ||||||
|---|---|---|---|---|---|---|
| Direct | funding | Support | ||||
| costs | of | costs | ||||
| (see | activities | (See | Totals | |||
| note | (see note | note | 2022 | Totals 2021 | ||
| 10) | 11) | 12) | ||||
| Marine | Conservation | 505,800 | 15,328 | 100,914 | 622,042 | 308,448 |
| 2022 | 2021 | |
|---|---|---|
| Staffcosts | 83,860 | 75,069 |
| Boat expenses | 4,976 | 10,069 |
| Travel and meetings | 3,606 | 2,296 |
| Vehicle expenses | 26,910 | 5,337 |
| Campaigning | 326,333 | 101,347 |
| IT services | 40,645 | 43,697 |
| Depreciation | 19,470 | 13,596 |
| 505,800 | 251,411 |
| RANT | S PAYABLE - GROUP AND PA | RENT | |
|---|---|---|---|
| 2022 | 2021 | ||
| Marine | Conservation | 15,328 | 432 |
| UPPO | RT COSTS- GRO | UP AND PARENT | |||
|---|---|---|---|---|---|
| Governance | |||||
| Management | costs | Totals | Totals | ||
| 2022 | 2021 | ||||
| Marine | Conservation | 70,028 | 30,886 | 100,914 | 56,605 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| Marine | Total | |||
| Conservation | activities | |||
| Staffcosts | 23,990 | 23,169 | ||
| Sundry | office | costs | 44,687 | 24,657 |
| Accountancy | 1,351 | 1,069 | ||
| 70,028 | 48,895 | |||
| Governance | costs | |||
| 2022 | 2021 | |||
| Marine | Total | |||
| Conservation | activities | |||
| Auditors | remuneration | 7,698 | 5,544 | |
| Legal fees | 23,188 | 2,166 | ||
| 30,886 | 7,710 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| Auditors | remuneration | (Net ofVAT) | 8,500 | 4,620 |
| Depreciation —owned | assets | 19,470 | 13,596 |
| TAFF | COSTS - GROUP AND PARENT | ||
|---|---|---|---|
| 2022 | 2021 | ||
| Wages | and salaries | 99,179 | 92,381 |
| Social | security costs | 6,256 | 3,195 |
| Other | pension costs | 2,415 | 2,661 |
| 107,850 | 98,237 |
| 2021 | 2021 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies |
581,294 | 581,294 | |
| Other trading activities | 449,873 | 449,873 | |
| Other income | |||
| Total | 1,031,167 | 1,031,167 | |
| EXPENDITURE ON | |||
| Raising funds | 304,106 | 304.106 | |
| Charitable activities |
|||
| Marine Conservation | 308,448 | 308,448 | |
| Total | 612,554 | 612,554 | |
| NET INCOME | 418,613 | 418,613 | |
| RECONCILIATION | OF FUNDS | ||
| Total funds brought | forward | 336,475 | 327,076 |
| TOTAL FUNDS CARRIED FORWARD | 755,088 | 336,475 |
| 2021 | 2021 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies |
581,294 | 581,294 | |
| Other trading activities | 63,716 | 63,716 | |
| Investment income |
128,000 | 128,000 | |
| Other income | |||
| Total | 773,010 | 339,992 | |
| EXPENDITURE ON | |||
| Raising funds | 100 | 100 | |
| Charitable activities |
|||
| Marine Conservation | 308,448 | 308,448 | |
| Total | 308,548 | 308,548 | |
| NET INCOME/(EXPENDITURE) | 464,462 | 464,462 | |
| RECONCILIATION | OFFUNDS | ||
| Total funds brought | forward | 226,051 | 226,051 |
| TOTAL FUNDS CARRIED FORWARD | 690,513 | 690,513 |
| Boats and | Motor | Computer | Totals | |
|---|---|---|---|---|
| equipment | vehicles | equipment | ||
| COST | ||||
| At 1 July 2021 | 95,835 | 31,523 | 4,539 | 131,897 |
| Additions | 236,874 | 770 | 237,645 | |
| Dispo sais | ||||
| At 30June 2022 | 332,709 | 31,253 | 5,309 | 369,541 |
| DEPRECIATION | ||||
| At 1 July 2021 | 31,383 | 22,123 | 3,068 | 56,574 |
| Charge for year | 15,554 | 3,525 | 391 | 19,470 |
| Eliminated on disposal |
||||
| At 30June 2022 | 46,937 | 25,648 | 3,459 | 76,044 |
| NET BOOK VALUE | ||||
| At 30June 2022 | 285,772 | 5,875 | 1,850 | 293,497 |
| At 30June 2021 | 64,452 | 9,400 | 1,471 | 75,323 |
| IXEDASSETINVESTMENTS —PARENT | ||
|---|---|---|
| Shares | in | |
| group | ||
| undertakings | ||
| COST | ||
| At 1 July 2021 and 30June 2022 | 1 |
| 2022 | 2021 | ||
|---|---|---|---|
| Aggregate | capital and reserves | 83,986 | 64,576 |
| Profit for | the year | 62,409 | 82,151 |
| EBTORS: | AMOUNTS FALLING DUE WIT | HIN ONE YEAR —GROUP | |
|---|---|---|---|
| 2022 | 2021 | ||
| Prepayments | and accrued income | 17,130 | 10,754 |
| VAT | |||
| 17,130 | 10,754 | ||
| EBTORS: | AMOUNTS FALLING DUE WITHIN ONE YEAR —PARENT | ||
| 2022 | 2021 | ||
| Prepayments | and accrued income | 17,130 | 10,754 |
| Amounts owed by group undertakings |
91 |
| 2022 | 2021 | |
|---|---|---|
| Trade creditors | 33,689 | 59,362 |
| Social security and other taxes | 1,824 | 1,590 |
| Accrued expenses | 29,789 | 11,731 |
| VAT | 1,800 | 14,336 |
| 67,102 | 87,019 |
| 2022 | 2021 | |
|---|---|---|
| Trade creditors | 292 | 274 |
| Social security and other taxes | 1,824 | 1,590 |
| Other creditors | 720 | |
| Accrued expenses | 13,665 | 8,646 |
| 15,781 | 11,230 |
| Net | Transfers | ||||
|---|---|---|---|---|---|
| movement | between | ||||
| At 1.7.21 | in funds | Funds | At 30.6.22 | ||
| Unrestricted funds |
|||||
| Unrestricted General Fund |
755,088 | 252,402 | 155,820 | 1,163,310 | |
| 755,088 | 252,402 | 155,820 | 1,163,310 | ||
| Restricted funds |
482,235 | (155,820) | 326,415 | ||
| TOTAL FUNDS | 755,088 | 734,637 | 1,489,725 | ||
| Net movement in |
funds, included | in the above are as follows: | |||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| Unrestricted funds |
|||||
| Unrestricted General Fund |
1,091,916 | 839,514 | 252,402 | ||
| Restricted funds |
|||||
| ISEDFoundation | Donation | 180,000 | 180,000 | ||
| Re:Wild Grant | 231,178 | 231,178 | |||
| SSCSGrant | 71,057 | 71,057 | |||
| TOTAL FUNDS | 1,574,151 | 839,514 | 734,637 |
| in funds - G | roup | |||
|---|---|---|---|---|
| Net | ||||
| movement | ||||
| At 1.7.20 | in funds | At 30.6.21 | ||
| Unrestricted | funds | |||
| Unrestricted | General Fund | 336,475 | 418,613 | 755,088 |
| TOTAL FUNDS | 336,475 | 418,613 | 755,088 |
| Incoming | Resources | Movement | ||
|---|---|---|---|---|
| resources | expended | in funds | ||
| Unrestricted | funds | |||
| Unrestricted | General Fund | 1,031,167 | (612,554) | 418,613 |
| TOTAL FUNDS | 1,031,167 | (612,554) | 418,613 |
| Net | Transfers | ||||
|---|---|---|---|---|---|
| movement | between | ||||
| At 1.7.21 | in funds | Funds | At 30.6.22 | ||
| Unrestricted funds |
|||||
| Unrestricted General Fund |
690,513 | 232,993 | 155,820 | 1,079,326 | |
| 690,513 | 232,993 | 155,820 | 1,079,326 | ||
| Restricted funds |
482,235 | (155,820) | 326,415 | ||
| TOTAL FUNDS | 690,513 | 715,228 | 1,405,741 | ||
| Net movement in |
funds, included | in the above are as follows: | |||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| Unrestricted funds |
|||||
| Unrestricted General Fund |
865,187 | 632,194 | 232,993 | ||
| Restricted funds |
|||||
| ISEDFoundation | Donation | 180,000 | 180,000 | ||
| Re:Wild Grant | 231,178 | 231,178 | |||
| SSCSGrant | 71,057 | 71,057 | |||
| TOTAL FUNDS | 1,347,422 | 632,194 | 715,228 |
| in funds - P | arent | |||
|---|---|---|---|---|
| Net | ||||
| movement | ||||
| At 1.7.20 | in funds | At 30.6.21 | ||
| Unrestricted | funds | |||
| Unrestricted | General Fund | 226,051 | 464,462 | 690,513 |
| TOTAL FUNDS | 226,051 | 464,462 | 690,513 |
| Incoming | Resources | Movement | ||
|---|---|---|---|---|
| resources | expended | in funds | ||
| Unrestricted | funds | |||
| Unrestricted | General Fund | 773,010 | 308,548 | 464,462 |
| TOTAL FUNDS | 773,010 | 308,548 | 464,462 |