2023-12-31-accounts - Cpre Northamptonshire

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REGISTERED COMPANY NUMBER: 5564879 (ENGLAND AND WALES) REGISTERED CHARITY NUMBER: 1116687

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS for the year ended 31 December 2023

FOR

CPRE NORTHAMPTONSHIRE

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 December 2023

	Page
Report of the Trustees	1 to 3
Independent Examiner’s Report	4
Statement of Financial Activities	5
Balance Sheet	6
Notes to the Financial Statements	7 to 9

CPRE NORTHAMPTONSHIRE

REPORT OF THE TRUSTEES for the year ended 31 December 2023

The Trustees, who are also directors of the Charity for the purposes of the Companies Act 2006, present their report and the financial statements of the Charity for the year ended 31 December 2023. The Trustees have adopted the provisions of the Statement of Recommended Practice 'Accounting and Reporting by Charities' (FRS 102).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number: 5564879 Registered Charity number: 1116687 Registered Office: 2 Stone Cottages, Newlands, Brixworth, Northampton NN6 9DN

Trustees:

G S Carverhill K N Binley – appointed 17 December 2023 G W Ferrie R R Halvorsen - resigned 3 August 2023 R J L Jones M F Miller - resigned 3 August 2023 A J Mayes P T S Parsons – resigned 3 August 2023 B K Skittrall

Company Secretary: R J L Jones

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document : The Charity is controlled by its governing document and constitutes a company limited by guarantee, as defined by the Companies Act 2006.

The Company was incorporated on 15 September 2005 and the liability of each member, in the case of the Company being wound up, is limited to £1. The Company was formed to take over the activities of the previously unincorporated charity, The Council for the Protection of Rural England (Northamptonshire Branch) Charity Number 214533. It changed its name from The Northamptonshire Branch of the Campaign to Protect Rural England to CPRE Northamptonshire on 16 October 2017.

Recruitment and appointment of new trustees : To enhance the potential pool of trustees the Charity advertises in its thrice yearly newsletter and on its website. In the event of particular skills being lost through retirement, individuals are approached to offer themselves for election as trustees.

Induction and training of new trustees : The Company Secretary advises new trustees about their duties as trustees. Whenever possible, every person appointed will work alongside the retiring trustee to familiarise him/herself with the duties required and the range of work undertaken by the Charity.

Organisational structure : The directors of the Company are also charity trustees for the purposes of charity law. Under the Memorandum and Articles the directors are known as the Executive Committee and are elected to serve for a period of one year at the end of which they must offer themselves for re-election at the Annual General Meeting.

CPRE NORTHAMPTONSHIRE

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

Related parties : The Charity is the Northamptonshire branch of the national charity, The Campaign to Protect Rural England (Charity Number 1089685).

Risk management : The Trustees have a duty to identify and continually review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Internal risks are minimised by the maintenance of procedures for the authorisation of all transactions and projects.

A forward plan is in place and is reviewed every year by the Executive Committee and updated as circumstances change. It is in operation to give direction to the Charity going forward. The plan identifies campaigning strategies and projects and efforts to maximise membership.

OBJECTIVES AND ACTIVITIES

Objectives and aims: The Charity campaigns for the protection of the countryside and for sustainable development. The Executive Committee seeks to ensure that these objectives are reflected in its activities. The Charity's objectives and principal activities include endeavouring to ensure that all development proposals in Northamptonshire meet the following criteria:

proposals are not harmful to the environment
the countryside is protected while towns are revived and regenerated to make them more attractive places to live in
there is reliable and affordable public transport with realistic alternatives to new roads
democracy is put back into planning so that the voice of local communities is heard by local planners
adequate infrastructure is provided in advance of all new developments

The activities for the year continued to focus on campaigning to achieve the above aims and on fundraising so that the future of the Charity is on a sound basis. The strategies employed by the Charity to achieve this include the following:

regular publication of the members’ newsletter
maintaining and developing an informative website at www.cprenorthants.org.uk
arranging planning roadshows for parish councils
presentation of design awards to recognise contemporary developments that have added to the quality of the environment and to our enjoyment of it
presentation of community awards to recognise outstanding community projects
encouraging local communities to combat the scourge of litter

The Executive Committee seeks to make the Charity more relevant to changes in planning regulations and modern culture. Members are asked to give their views and, where appropriate, these are incorporated into the forward plan. Volunteers represent an important resource and make a significant contribution to the work of the Charity. The contribution of the Technical Secretaries Group is particularly valuable.

CPRE NORTHAMPTONSHIRE

OBJECTIVES AND ACTIVITIES (continued)

Public benefit: The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit. They have referred to the Charity Commission’s guidance on public benefit when reviewing the aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set. The Trustees ensure that these activities are carried out for the public benefit by delivering services that are valued by the people they support and assist those with responsibility in the sector to develop and adopt best practice, thereby promoting a transparent and efficiently managed charity that engenders public confidence and trust.

ACHIEVEMENTS AND PERFORMANCE

Our overriding objective remains the protection of our countryside and its ongoing prosperity. Our main focus is planning and our Technical Secretaries continue to work hard in their scrutiny of individual planning applications and other more far-reaching proposals affecting the county’s infrastructure. Through our planning roadshows we endeavour to help parish councils learn more about the planning process. Every two years we seek through our design awards to encourage development that enhances the rural environment. In alternate years through our community awards we recognise the often quite outstanding efforts of rural communities and organisations to protect and improve the quality of rural life. We publish three newsletters each year to keep members informed of current issues, local and national, and of our approach to them.

FINANCIAL REVIEW

Review of the year : Our financial position continued to improve in 2023 and we ended the year with an unusually high annual surplus of £19,194 on Unrestricted Funds, over half of which was accounted for by a single very generous donation of £10,000. In addition, we received £5,245 as our share of funds held at a regional level by us and several other CPRE branches. These branches unanimously decided that better use could be made of these funds at branch rather than regional level. Excluding these two items which together amount to £15,245, the underlying surplus for the year becomes a more normal £3,949. We ended 2023 with a cumulative balance of £39,821 on Unrestricted Funds. Since the year end Trustees have drawn up plans, both short- and longterm, to make best use of these funds in support of those campaigning activities for which CPRE was established – the protection and enhancement of our beautiful countryside.

Reserves policy: The financial position of the Charity is regularly reviewed by the Executive Committee with the aim of holding Unrestricted Funds equivalent to not less than nine months of expenditure. Ongoing annual surpluses together with the donation of £10,000 and regional distribution of £5,245 referred to above mean that Unrestricted Funds far exceed the amount the Executive Committee deems necessary to secure the Charity’s future. Trustees are well aware of the need to reduce Unrestricted Funds to a more appropriate level.

ON BEHALF OF THE BOARD:

Geoffrey S Carverhill, Chairman 19 July 2024

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CPRE NORTHAMPTONSHIRE for the year ended 31 December 2023

I report on the unaudited accounts of the Charity for the year ended 31 December 2023 set out on pages 5 to 9.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND THE INDEPENDENT EXAMINER

The Trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The 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.

Having satisfied myself that the Charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

examine the accounts 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts 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 386 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with methods and principles of the Statement of Recommended Accounting Practice and Reporting by Charities

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.

D H KELLAND FCA Independent Examiner MEADOWS & CO Limited, Chartered Accountants Headlands House, 1 Kings Court, Kettering Parkway, Kettering

19 July 2024

CPRE NORTHAMPTONSHIRE

STATEMENT OF FINANCIAL ACTIVITIES (incorporating the Income and Expenditure Account) for the year ended 31 December 2023

Note INCOMING RESOURCES Voluntary Income 2 Incoming Resources from: - Donations towards Charitable Activities 9 - Activities for Generating Funds 3 - Investment Income 4 Total Incoming Resources RESOURCES EXPENDED Costs of Generating Voluntary Income 5 Cost of Charitable Activities 9 NET INCOMING RESOURCES Total Funds brought forward TOTAL FUNDS CARRIED FORWARD 9	Unrestricted Restricted Total Total Funds Funds 2023 2022 25,702 - 25,702 11,799 - 6,783 6,783 13,567 499 - 499 1,395 926 - 926 123
	27,127 6,783 33,910 26,884
	7,933 - 7,933 5,486 - 14,150 14,150 4,000
	7,933 14,150 22,083 9,486
	19,194 (7,367) 11,827 17,398 20,627 19,317 39,944 22,546
	39,821 11,950 51,771 39,944

CPRE NORTHAMPTONSHIRE

Company registration number 5564879

BALANCE SHEET as at 31 December 2023

Note CURRENT ASSETS Debtors: amounts due within one year 7 Cash at Bank CURRENT LIABILITIES Creditors 8 FUNDS Unrestricted Funds 9 Restricted Funds 9	2023 £ 534 52,609 53,143 1,372 51,771 39,821 11,950 51,771	2022 £ 505 39,439
		39,944 -
		39,944
		20,627 19,317
		39,944

For the year ending 31 December 2023 the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Members' responsibilities:

(i) The members have not required the Charity to obtain an audit of its financial statements for the year in question in accordance with section 476;
(ii) The members acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the Trustees on 19 July 2024 and are signed on their behalf by:

Geoffrey S Carverhill, Chairman 19 July 2024

CPRE NORTHAMPTONSHIRE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

1 GENERAL INFORMATION

The Charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 2 Stone Cottages, Newlands, Brixworth, Northampton NN6 9DN.

STATEMENT OF COMPLIANCE

The Charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 United Kingdom and the Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102), the Companies Act 2006 and UK Generally Accepted Accounting Practice.

ACCOUNTING POLICIES

Basis of Preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling which is the entity's functional currency.

Disclosure Exemptions

The entity satisfies the criteria for being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(a) No cash flow statement has been presented for the Charity.

(b) Disclosures in respect of financial instruments have not been presented.

Incoming Resources

All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policy is applied to particular categories of income:

Income from donations is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

Resources Expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The Charity is exempt from corporation tax on its charitable activities.

CPRE NORTHAMPTONSHIRE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

1 ACCOUNTING POLICIES continued Fund Accounting

Unrestricted funds can be used in accordance with the objects of the Charity at the discretion of the Trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for specific restricted purposes.

2 VOLUNTARY INCOME

Subscriptions Donations Received from Regional Fund 3 ACTIVITIES FOR GENERATING FUNDS Events and 50/50 draw 4 INVESTMENT INCOME Bank Interest 5 COSTS OF GENERATING VOLUNTARY INCOME Publications Postage & telephone Website and email hosting costs Email communications service Cost of Zoom Insurance AGM expenses Sundry expenses Planning roadshows Town & Country Awards and Community Awards AONB project Donation to Northants Wombles Planning advice on warehousing developments	2023 2022 £ £ 10,145 10,548 10,312 1,251 5,245 -
	25,702 11,799
	499 1,395
	926 123
	3,733 3,313 134 86 439 367 216 216 144 144 299 281 130 105 405 204 154 185 511 585 293 - 500 - 975 -
	7,933 5,486

CPRE NORTHAMPTONSHIRE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

6 TRUSTEES' REMUNERATION AND BENEFITS

There were no Trustees' remuneration or benefits paid for the year.

7 DEBTORS: AMOUNTS DUE WITHIN ONE YEAR Prepayments 8 CREDITORS: AMOUNTS DUE WITHIN ONE YEAR Owed to National CPRE re subscriptions 9 MOVEMENT IN FUNDS At 1.1.23 Unrestricted Funds General fund 20,627 At 1.1.23 Income Restricted Funds Hedgerow Heroes project 13,567 6,783 Village Awards competition 1,000 - Litter competitions 4,750 - 19,317 6,783	7 DEBTORS: AMOUNTS DUE WITHIN ONE YEAR Prepayments 8 CREDITORS: AMOUNTS DUE WITHIN ONE YEAR Owed to National CPRE re subscriptions 9 MOVEMENT IN FUNDS At 1.1.23 Unrestricted Funds General fund 20,627 At 1.1.23 Income Restricted Funds Hedgerow Heroes project 13,567 6,783 Village Awards competition 1,000 - Litter competitions 4,750 - 19,317 6,783	2023 2022 £ £ 534 505
		2023 2022 £ £ 1,372 -
		Net At 31.12.23 income 19,194 39,821
		Expenditure At 31.12.23 14,150 6,200 - 1,000 - 4,750
	19,317 6,783	14,150 11,950

The Hedgerow Heroes project is funded by National CPRE and is dedicated to the planting and regeneration of the county's hedgerows.

Trustees have decided that the remaining Village Awards competition balance of £1,000 be used to meet part of the cost of a proposed Northamptonshire Landscape Design Guide, the aims of which align themselves well with those of the competition.

The donor of £2,000 of the Litter competitions balance has agreed that this be used to meet part of the cost of the Northamptonshire Landscape Design Guide.