2021-12-31-accounts - Badger Trust

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			Page
Reference and administrative		details ofthe charity, its trustees and advisers
Finance report			2-4
Trustees' report			5-13
Trustees' responsibilities	statement		14
Independent examiner's	report
Statement offinancial activities			16
Balance sheet			17
Notes to the financial statements			18-27

In 2021 the following 'Can the Cull' activity was undertaken in Wales:	In 2021 the following 'Can the Cull' activity was undertaken in Wales:	In 2021 the following 'Can the Cull' activity was undertaken in Wales:
-Worked with Welsh badger campaigners on the 'Test, Vaccinate and Return' (TVR) approach ofthe Welsh
Government (with thanks to Dyfi Badger Group)
-Wrote to the First Minister ofWales, Mark Drakeford, raising serious concerns about the TVR programme			and
continuing to call for a meeting with him on the matter
- Published that the reality ofthe TVR programme meant three quarters of healthy badgers were being
euthanised, and some ofthose were vaccinated
- Called for all main Welsh parties to publicly commit to ending the failed TVR programme as part ofthe bTB
eradication programme
-Commended the First Minister for plain and common-sense speaking on the floor ofthe Senedd in terms		of
cattle measures, not badger culling, being the way forward to tackle bTB
-Welcomed the Welsh Government's announcement ofa proposed end ofthe selective badger cull in Wales
(using TVR)as part of its proposed 'refreshed' bTB strategy
- Responded to the Welsh Government's 'bTB Refresh' consultation relating to its bTB eradication policy	change
Stop Badger Crime campaign
This campaign focuses on unlawful activity as set out by the Protection ofBadgers Act (1992)and Section		6	of
the Wildlife and Countryside Act 1991in particular, but work can also relate to wider wildlife legislation as
needed.
In 2021 the following 'Stop Badger Crime' activity was undertaken:
- Membership of(as Vice Chair) and ongoing engagement with the Wildlife and Countryside Link 'Wildlife		Crime
Group' which brings together a number of animal welfare organisation to progress and campaign on wildlife
crime issues
- Submission ofBadger Trust's badger crime statistics to the Wildlife and Countryside Link 'Wildlife Crime
Report 2020' report, with related support for publication, promotion and attendance at launch event in the	House
ofCommons (virtual)
- Membership ofand ongoing engagement with the National Wildlife Crime Unit's 'UK Badger Persecution
Priority Delivery Group'. Badgers are one of6species identified as a UK wildlife crime priority. Each priority area
has an implementation plan with plan owners and leads identified for the prevention and enforcement ofcrimes,
and Badger Trust works as part ofthis Group
- Membership of and ongoing engagement with the Partnership for Action Against Wildlife Crime (PAW).	The
Wildlife CAme and Training Officer is chair ofthe training and conference group
- Training services continued to be offered to police forces on an ongoing basis as standard, but due to the
ongoing Covid situation this has been a mix ofvirtual and in person, with significant cancellations and
postponements affecting the ability to deliver as planned.
-Training services offered to badger groups were likewise disrupted in a similar manner, but some dedicated
online training was delivered on a group basis.
-Continued use and promotion ofthe 'The Persecution ofBadgers; A Guide for Investigators in England	&
Wales', a guide produced in 2019in partnership with Naturewatch Foundation. The guide is used for police
training and for wider investigative agency use, as well as being provided to member badger groups for
reference.
-Continued inclusion ofthe guide in the police's own 'Badger Investigation Toolkit' ensuring all officers working
on badger crime could easily access the dedicated advice
- Continued promotion and use ofthe 2020 Badger Trust film, presented by naturalist and broadcaster Mike
Dilger, called 'Stop Badger Crime'. This is a 15minute overview ofwhat badger crime is, educating the public on
how to recognise, record and report it in order to help with crime prevention, detection and prosecution
-Responded to concerns around the HS2 project and liaised with local groups as needed on the matter
- Respond to queries around planning and development where a breach ofthe laws protecting badgers is
suspected or at risk ofoccurring
- Manage and respond to crime reports made to Badger Trust through the dedicated 'Reporting Centre' on		the
website, and information received via email. This involves liaising with relevant authorities or stakeholders,
considering and advising on relevant legal matters, and managing the reporting data for further insight and
submission to wider WCL and UKBPPDG uses (as above).

For the year ended 31De	cember 2021
			Restricted	Unrestricted	Total	Total
			funds	funds	funds	funds
			2021	2021	2021	2020
		Note				F
Income and endowments	from:
Donations and legacies			9,280	162,242	171,522	258,007
Other trading activities				23,151	23,151	17,485
Investments				84	84	619
Total income and endowments			9,280	185,477	194,757	276,111
Expenditure on:
Raising funds				17,271	17,271	6,438
Charitable activities			200	249,970	250,170	231,276
Total expenditure			200	267,241	267,441	237,714
Net income I(expenditure)	before other
recognised gains and losses			9,080	(81,764)	(72,684)	38,397
Net movement in funds			9,080	(81,764)	(72,684)	38,397
Reconciliation offunds:
Total funds brought forward				403,938	403,938	365,541
Total funds carried forward			9,080	322,174	331,254	403,938

l value, over their expected us	l value, over their expected us	eful lives on the following base	eful lives on the following base
Fixtures and fittings		20'/o reducing balance
Computer	equipment	33.33'/o straight	line
Vaccination	equipment	33.33'/0 straight	line

4.	Investment income
		Restricted	Unrestricted	Total	Total
		funds	funds	funds	funds
		2021	2021	2021	2020
			R		E
	Investment income - interest received		84	84	619
	Total 2020		619	619
5.	Analysis ofgrants
		Grants to	Grants to
		Institutions	Individuals	Total	Total
		2021	2021	2021	2020
			R		F
	Badger Crowd legal fund				5,000
	South Yorkshire Badger Group	1,000		1,000
	Mid Derbyshire Badger Group	1,500		1,500
	Cheshire Badger Group				2,000
	Northern Ireland Badger Group				1,461
	Shropshire Badger Group	1,000		1,000
	Oxfordshire Badger Group	1,963		1,963	1,472
	Somerset Badger Group	2,000		2,000
	West Kent Badger Group	1,500		1,500
	Other grants paid less than E1,000	2,752		2,752	1,460
	Total	11,715		11,715	11,393

		Education/	Total	Total
		vaccination	2021	2020f
Direct	costs	(140)	(140)	375
Total	2020	(140)	(140)

Governance and Support costs	Governance and Support costs
		Governance
		and support	Total	Total
		costs	2021f	2020
Office costs		1,149	1,149	1,732
Room hire (including	office)	11,785	11,785	8,178
Insurance		T08	708	827
Training expenses		2,220	2,220	4,970
Subscriptions		4,867	4,867	4,028
Telephone &IT		5,819	5,819	4,960
Post &stationery		6,818	6,818	3,432
Travel &subsistence		3,383	3,383	1,455
Consultancy		4,962	4,962	16,713
CEO expenses		50	50	507
Depreciation		391	391	607
Loss on disposal		55	55
Subcontractor costs		37,455	37,455	38,897
Financial services		4,077	4,077	1,814
Marketing costs		21,491	21,491	8,233
Accountancy and bookkeeping		T,091	7,091	7,049
Professional fees		17,700	17,700
Independent examiner's fee		2,100	2,100	2,000
Wages and salaries		98,444	98,444	109,191
National insurance		5,475	5,475	5,742
Pension cost		2,555	2,555	1,373
		238,595	238,595	221,708
Total 2020		221,708	221,708

Staff costs Staff costs were as follows:
	2021	2020
	f.
Wages and salaries	107,902	109,191
Social security costs	5,475	5,742
Other pension costs	2,555	1,373
	115,932	116,306

as follows:
2021	2020
No.	No.
5	4

Tangible fixed assets
	Vaccination	Fixtures and	Computer
	equipment	fittings f	equipment	Totalf
Cost
At 1 January 2021	14,803	151	15,888	30,842
Additions			1,777	1,777
Disposals	(14,803)	(151)		(14,954)
At 31 December 2021			17,665	17,665
Depreciation
At 1 January 2021	14,803	96	15,430	30,329
Charge for the year			391	391
On disposals	(14,803)	(96)		(14,899)
At 31 December 2021			15,821	15,821
Net book value
At 31 December 2021			1,844	1,844
At 31 December 2020		55	458	513

Notes to the financial statements	Notes to the financial statements	Notes to the financial statements	Notes to the financial statements
For the year ended		31 December 2021
11. Debtors
						2021	2020
						R
Trade debtors						5,278
Gift aid debtor Prepayments		and accrued income				3,097 1,008	4,701 107,260
						9,383	111,961
12. Creditors:	Amounts		falling due within one year
						2021	2020
Trade creditors						1,044	61
Other taxation		and social security				3,087	5,361
Other creditors						4,345	8,155
						8,476	13,577
13. Statement	of	funds
Statement offunds		- current year
							Balance at
			Balance at				31
			1January			Transfers	December
			2021	Income	Expenditure	in/out	2021f
Designated funds
Vaccination fund			2,270			(2,270)
General funds
General Funds			375,908	185,477	(265,781)	2,270	297,874
Life supporter fund			25,760	-	(1,460)		24,300
			401,668	185,477	(267,241)	2,270	322,174
Total Unrestricted	funds		403,938	185,477	(267,241)		322,174
Restricted funds
Badger crime fund				200	(200)		W
Emergency Badger Rescue			Fund	9,080			9,080
				9,280	(200)		9,080
Total offunds			403,938	194,757	(267,441)		331,254

Statement offund	s - prior year
					Balance at
		Balance at			31
		1 January			December
		2020	Income	Expenditure	2020
				E	f.
Designated funds
Clare Hammacott	fund	146		(146)
Vaccination fund		2,270			2,270
		2,416		(146)	2,270
General funds
General Funds		337,544	273,841	(235,477)	375,908
Life supporter fund		24,925	2,250	(1,415)	25,760
		362,469	276,091	(236,892)	401,668
Total Unrestricted	funds	364,885	276,091	(237,038)	403,938
Restricted funds
Vaccination fund		551		(551)
Badger crime fund		105	20	(125)
		656	20	(676)
Total offunds		365,541	276,111	(237,714)	403,938

Analysis	ofn	et asse	ts	between funds - current	year
					Restricted	Unrestricted	Total
					funds	funds	funds
					2021	2021	2021
					K
Tangible	fixed	assets				1,844	1,844
Current	assets				9,080	32&,806	337,886
Creditors	due	within	one	year		(8,476)	(8,476)
					9,080	322,174	331,254

Analysis	ofn	et asse	ts	between funds - prior ye	ar
					Restricted	Unrestricted	Total
					funds	funds	funds
					2020	2020	2020
					E
Tangible	fixed	assets				513	513
Current	assets					417,002	417,002
Creditors	due	within	one	year		(13,577)	(13,577)
						403,938	403,938