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2021-04-05-accounts

Page
REPORT OF THE TRUSTEES 1-8
INDEPENDENT AUDITOR'S REPORT 9- 12
STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure) 13-14
BALANCE SHEET 15
STATEMENT OF CASH FLOWS 16
NOTES TO THE FINANCIAL STATEMENTS 17—62

Capital Income Total Funds Total Funds
Note Fund Fund 2021 2020
E E F
Income from:
Investments 3,314,718 3,314,718 3,671,275
Bank interest receivable 1,567 1,567 2,601
Total income 3,316,285 3,316,285 3,673,876
Expenditure:
Costs of raising funds:
Investment
management		 costs 312,062 312,062 311,245
Charitable
activities
Rufford Small Grants Programme
General Grants		 2,528,195
1,227,448		 2,528,195
1,227,448		 2,279,164
1,297,198
Totalexpenditure 4,067,705 4,067,705 3,887,607
Net expenditure
before
gains/(losses)
on investments		 (751,420) (751,420) (213,731)
Net gains/(losses)
on investmenbr:
Realised gain/(loss)
on disposal of
fixed asset investments		 1,102,100 1,102,100 (303,785)
Unrealised
gain/(loss)
on revaluation
offixed asset investments		 10 12,045,914 12,045,914 (8,637,775)
Net income/(expenditure) (carried forward) 13,148,014 (751,420) 12,396,594 (9,155,291)

Capital Income Total Funds Total Funds
Note Fund Fund 2021 2020
6
Net income/(expenditure) (brought forward) 13,148,014 (751,420) 12,396,594 (9,155,291)
Transfers between funds (159,681) 159,681
Net movement
in		 funds 7 12,988,333 (591,739) 12,396,594 (9,155,291)
Reconciliation
of		 funds:
Total funds brought forward 100,371,778 591,739 100,963,517 110,118,808
Total funds carried forward 8113,360,111 6
-		 6113,360,111 6100,963,517

Note 2021 2020
E E
Fixed assets:
Tangible fixed
Investments		 assets 9
10		 500,485
112,551,140		 516,030
99,638,839
113,051,625 100,154,869
Current assets:
Debtors 307,443 293,484
Cash at bank and in hand 438,543 656,546
745,986 950,030
Liabilities:
Creditors - amounts falling due
within one year 12 (437,500) (141,382)
Net current assets 308,486 808,648
Net assets 8113,360,111 F100,963,517
Unrestricted Charity funds
Capital Fund 18 113,360,111 100,371,778
Income Fund 18 591,739
Total Charity funds 8113,360,111 8100,963,517
Approved
by the Trustees and signed on their		 behalf by
J H Laing
Trustee

Note 2021
6		 2020
f
Net cash outflow from operating activities 17 (3,770,003) (3,805,682)
Cash flow from investing activities
Payments to acquire tangible fixed assets (5,413)
Payments to acquire investments (10,593,995) (35,839,938)
Receipts from sales of investments 10,850,926 36,125,446
Interest received 91,410 476,235
Dividends received 3,224,875 3,197,641
Net cash inflow from investing activities 3,573,216 3,953,971
Net (decrease)/increase
in cash		 and cash (196,787) 148,289
equivalents
Cash and cash equivalents brought forward 907,687 759,398
Cash and cash equivalents carried forward 710,900 907,687
Cash and cash equivalents consists of:
Cash at bank and
in hand		 438,543 656,546
Short term deposits 10 272,357 251,141
Cash and cash equivalents at 5April 2021 710,900 907,687

HARITABLE ACTIVITIES (continued)
Total
Grants support
Type ofGrant payable costs
(Note 5)		 Total
2020
E		 2020f 2020
K
All for nature conservation:
Rufford Small Grants Programme 1,818,452 460,712 2,279,164
General Grants 1,084,084 213,114 1,297,198
E2,902,536 F. 673,826 E3,576,362

he Charity allocates its governance
and		 support costs as shown
in the t		 able below.
Cost type Total
Support
costs		 Rufford Small
Grants		 General Basis of
(Note 4) Programme Grants allocation
2021 2021 2021 2021
E E
Governance (Note 6) 58,200 38,932 19,268 Staff time
Wages and salaries (Note 8) 392,011 262,228 129,783 Staff time
Premises costs 88,674 59,317 29,357 Staff time
Office expenses 10,345 6,920 3,425 Staff time
Charitable meeting expenses Staff time
Computing and website development 14,091 14,091
consultancy Staff time
Depreciation (Note 9) 14,766 9,877 4,889 Staff time
Bank fees 5,027 3,363 1,664 Invoice
Subscriptions 157 105 52 Invoice
Travel expenses 34,007 34,007 Invoice
617,278 428,840 188,438

ANALYSIS OF SUPPORT COSTS (c ontinued)
Cost type Total
Support
costs		 Rufford Small
Grants		 General Basis of
(Note 4) Programme Grants allocation
2020 2020 2020 2020
E
Governance
(Note 6)
Wages and salaries (Note 8)
Premises costs		 57,919
388,277
90,240		 36,286
243,256
56,535		 21,633
145,021
33,705		 Staff time
Staff time
Staff time
Office expenses
Charitable
meeting expenses		 13,772
464		 8,628
291		 5,144
173		 Staff time
Staff time
Computing
and website development
consultancy
Depreciation
Bank fees		 11,618
14,314
5,449		 11,618
8,968
3,414		 5,346
2,035		 Staff time
Staff time
Invoice
Subscriptions
Travel expenses		 153
91,620		 96
91,620		 57 Invoice
Invoice
L' 673,826 5 460,712 8 213,114
8. GOVERNANCE
COSTS
2021 2020
Wages and salaries (Note 8)
Premises
costs		 9,118
4,667		 8,997
4,749
Office expenses
Insurance		 544
4,762		 724
4,456
Trustees meeting expenses
Audit		 31,296 65
31,890
Accountancy
Legal and professional fees
Computing
and website development
Depreciation
(Note 9)		 consultancy 5,454
840
742
777		 5,674
611
753
F 58,200 5
57,919

NET MOVEMENT
IN FUNDS
2021f 2020
This is stated after charging:
Operating
leases —land and buildings
Depreciation
Auditor's
remuneration
- audit
Auditor's
remuneration
- non audit fees		 f
f
f
f		 72,540
15,543
31,296
5,454		 f 72,540
f 15,067
f31,890
5,674

TAFFC OSTS
2021 2020
Staff costs as disclosed in Notes 5and 6were as follows:
Wages and salanes 326,291 322,022
Social security costs 38,014 37,395
Pensions and other staff costs 36,824 37,857
f. 401,129 f 397,274
2021 2020
The average
monthly		 number ofemployees
was 5(2020-5).		 Number Number
Number
Number		 ofemployees
ofemployees		 earning
earning		 between f60,000 -f70,000
between f70,001 -f80,000
Number
Number		 ofemployees
ofemployees		 earning
earning		 between f80,001 - f90,000
between f90,001 - f100,000
Number
Number		 ofemployees
ofemployees		 earning
earning		 between f100,001 - f110,000
between f110,001 - f120,000

ANGIBLE FIXEDASSET
Leasehold Office
property equipment Total
8 E
Cost
At 6 April 2020 575,000 69,526 644,526
Additions
Disposals
At 5 April 2021 575,000 69,526 644,526
Depreciation
At 6 April 2020
Charge for the year		 69,000
11,500		 59,496
4,044		 128,496
15,543
Disposals
At 5 April 2021 80,500 63,541 144,040
Net book value
At 5 April 2021 6 494,500 8 5,985 E 500,485
At 5 April 2020 f 506,000 E 10,030 8 516,030

IXEDASSET INV EST MENT S
2021 2020
E 6
Investments
comprise:
United
Kingdom
Overseas		 91,652,428
20,898,712		 86,201,130
13,437,709
Total Investments E112,551,t40 K99,638,839
Unrealised
gain/(loss)
United Kingdom		 on investments in the year: 7,825,054 (7,988,390)
Overseas 4,220,860 (649,385)
Total unrealised gain/(loss) on investments in the year 812,045,914 E(8,637,775)

Cash
Unquoted Quoted held by
Securities Securities custodian Total
2021 2021 2021 2021
E E E E
Costimarket value
At 6 April 2020 17,505,192 68,444,797 251,141 86,201,130
Additions 7,353,852 13,147,958 20,501,810
Disposals (9,748,824) (13,126,742) (22,875,566)
Unrealised investment
gain 1,194,250 6,630,804 7,825,054
At 5 April 2021 E18,699,442 E72,680,629 E 272,357 E91,652,428
nvestment assets within the United Kingdom
Cash
Unquoted Quoted held by
Securities Securities custodian Total
2020 2020
E		 2020 2020f
Costimarket value
At 6 April 2019 17,568,047 78,657,059 134,374 96,359,480
Additions 28,212,829 38,751,037 66,963,866
Disposals (30,499,556) (38,634,270) (69,133,826)
Unrealised investment
loss (62,855) (7,925,535) (7,988,390)
At 5 April 2020 E17,505,192 E68,444,797 E 251,141 E86,201,130
nvestment assets outside the United Kingdom
2021 2020
Quoted securities
Total Total
E
Cost/market value
At 6 April 2020 13,437,709 12,389,661
Additions 3,240,143 7,627,109
Disposals (5,929,676)
Unrealised investment gain/(loss) 4,220,860 (649,385)
At 5 April 2021 E20,898,712 E13,437,709

he following
investment
orffolio) ofthe Charity:		 s represent
m		 ateria l
investmen		 ts
(more than		 5% of the total investment
Market Percentage
Value oftotal
2021 2021
E
UK Investments
The Diversified
Properly
Invesco Fund Managers
M&G Secudties
Limited		 Fund for Charities
Invesco Perp Corp
UK Inflation
Linked		 (unquoted
securities)
Bond Z Gbp Ucits Inc.
Corp Bond
I Inc.		 F18,699,442
F6,228,811
F5,900,177		 16.61%
553%
5.24%
Muzinich
funds
Bondyield
Esg Hedged
Vontabel
Management
S.A Twentyfour
I Shares FTSE100		 S Gbp Inc.
Absolute
Rtn		 E6,118,798
56,158,630
58,438,717		 544%
547%
7
Overseas Investments
Fundsmith
Sustainable		 57,051,136 6.26%
Tb Evenlode
Global Inc.		 F Gbp Inc. 66,840,877 6.08%
Market Percentage
Value oftotal
2020 2020
E
UK Investments
The Diversified
Property
Fund for Charities
(unquoted
securities)
Invesco Fund Managers
Invesco Perp Corp Bond Z Gbp Ucits Inc.
MBG Securities
Limited
UK Inflation
Linked Corp Bond
I lnc.
Muzinich
funds Bondyield
Esg Hedged SGbp Inc.
Vontabel
Management
S.A Twentyfour
Absolute
Rtn
I Shares FTSE 100		 517,505,192
E5,887,591
55,546,744
f5,486,681
E5,975,635
514,580,285		 17.57%
591%
557%
551
600%
1463%

Market Percentage
Value oftotal
2020 2020
Overseas Investments
Fundsmith Sustainable E5,360,453 5.38%
Tb Evenlode Global Inc. F Gbp Inc. E5,372,967 539%
11. DEBTORS
2021 2020
E E
Prepayments and accrued income 307,443 293,484
E307,443 8293,484
12. CREDITORS - amounts falling due within one year
2021
6		 2020f
Taxation and social security 13,737 12,654
Other creditors 55,223 50,411
Accruals and deferred income 368,540 78,317
L' 437,500 8 141,382

2021 2020
E
Within 1 year 72,540 72,540
Between 2 and 5 years 290,160 290,160
After 5 years 176,119 248,659
8538,819 F611,359

The carrying
amounts
ofthe Char		 ity's
fin		 ancial
in		 struments
 are as fo llows:
2021 2020
6 6
Financial assets:
Measured
at fair value through		 SOFA:
- Fixed asset listed investments (Note 10) 693,579,341 681,882,506
-Fixed asset unlisted
investments
(Note 10)		 618,699,442 617,505,192
-Cash at investment
managers		 (Note 10) 6 272,357 251,141
-Cash at bank 438,543 6 656,546
Measured
at amortised
cost:
-Other debtors and accrued income (Note 11) 266,421 6 250,421
Financial liabilities:
Measured
at amortised
cost:
-Other creditors (Note 12) (55,223) 6 (50,411)
-Accruals (Note 12) L' (33,306) l: (78,317)
The income, expenses,
net gains		 and net losses attributable to the Charity's
financial		 instruments
are summarised
as follows:
income and expense: 2021
6		 2020
f
Financial assets measured
at fair value through		 SOFA:
Net gains/(losses)
(including
changes		 in fair value) 613,148,014 6(8,941,560)

2021 2020
K
Net movement in funds 12,396,594 (9,155,291)
Dividends received (3,224,875) (3,197,641)
Interest receivable (91,410) (476,235)
Depreciation and impairment oftangible fixed assets
(Note 9) 15,543 15,067
(Gains) / losses on investment revaluations (unrealised) (12,045,914) 8,637,775
(Gains) / losses on disposal offixed asset investments
(realised) (1,102,100) 303,785
(Increase) / decrease
in debtors		 ' (13,959) 23,957
Increase in creditors 296,118 42,901
Net cash outflow from operating activities E(3,770,003) E(3,805,682)
FUND RECONCILIATION
Fund Fund
balances Transfer balances
Unrestri brought Total Total Gains on
between		 carried
cted forward income expenditure investments
funds		 forward
funds
Capital
funds 100,371,778 13,148,014
(159,681)		 113,360,111
Income
funds 591,739 3,316,285 (4,067,705) 159,681
Total
funds L'100,963,517 5 3,316,285 f.(4,067,705) 813,148,014
L		 — 8113,360,111

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