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|||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||17-54|
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||||Capital|Income|Total Funds|Total Funds|
|---|---|---|---|---|---|---|
|||Note|Fund|Fund|2022|2021|
||||E||E||
|Income from:|||||||
|Investments||||4,500,985|4,500,985|3,314,718|
|Bank interest receivable||||336|336|1,567|
|Other income —gift aid relief||||24,450|24,450||
|Total income||||4,525,771|4,525,771|3,316,285|
|Expenditure:|||||||
|Costs of raising funds:
Investment
management|costs|||332,975|332,975|312,062|
|Charitable
activities|||||||
|Rufford Small Grants Programme
General Grants||||2,024,242
1,273,337|2,024,242
1,273,337|2,528,195
1,227,448|
|Total expenditure||||3,630,554|3,630,554|4,067,705|
|Net expenditure
before
gains/(losses)
on investments||||895,217|895,217|(751,420)|
|Net gains on investments:|||||||
|Realised gain on disposal
fixed asset investments|of||73,959||73,959|1,102,100|
|Unrealised
gain on revaluation
offixed asset investments||10|8,164,242||8,164,242|12,045,914|
|Net income (carried forward)|||8,238,201|895,217|9,133,418|12,396,594|
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|||Capital|Income|Total Funds|Total Funds|
|---|---|---|---|---|---|
||Note|Fund
8|Fund
E|2022
8|2021f|
|Net income (brought
forward)||8,238,201|895,217|9,133,418|12,396,594|
|Transfers
between
funds||||||
|Net movement
in funds|7|8,238,201|895,217|9,133,418|12,396,594|
|Reconciliation
offunds:||||||
|Total funds brought
forward||113,360,111||113,360,111|100,963,517|
|Total funds carried forward||F121,598,312|8895,217|F122,493,529|2113,360,111|
||||THE RUFFORD FOUNDATION|THE RUFFORD FOUNDATION||
|---|---|---|---|---|---|
||||BALANCE SHEET|||
|||||5 APRIL 2022||
||||Note|2022|2021|
|Fixed assets:||||||
|Tangible fixed
Investments|assets||9
10|487,473
121,299,474|500,485
112,551,140|
|||||121,786,947|113,051,625|
|Current assets||||||
|Debtors||||294,173|307,443|
|Cash at bank|and in|hand||702,336|438,543|
|||||996,509|745,986|
|Liabilities:||||||
|Creditors - amounts||falling due||||
|within one year|||12|(289,927)|(437,500)|
|Net current assets||||706,582|308,486|
|Net assets||||F122,493,529|t'113,360,111|
|Unrestricted|Charity funds|||||
|Capital
Fund|||18|121,598,312|113,360,111|
|Income Fund|||18|895,217||
|Total Charity|funds|||L'122,493,529|5113,360,111|
##
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||FOR THE YEAR E|NDED 5 A|PRIL 2022||
|---|---|---|---|---|
||||2022|2021|
|||Note|L'||
|Net cash outflow from operating
activities||17|(3,725,390)|(3,770,003)|
|Cash flow from investing
activities|||||
|Payments
to acquire tangible
fixed assets
Payments
to acquire investments
Receipts from sales of investments
Interest received||9
10
10|(2,193)
(2,959,465)
2,289,025
86,298|(10,593,995)
10,850,926
91,410|
|Dividends
received|||4,415,212|3,224,875|
|Net cash inflow from investing
activities|||3,828,877|3,573,216|
|Net increase/(decrease)
in|cash and cash||103,487|(196,787)|
|equivalents|||||
|Cash and cash equivalents|brought
forward||710,900|907,687|
|Cash and cash equivalents|carried forward||8814,387|f710,900|
|Cash and cash equivalents|consists of:||||
|Cash at bank and in hand|||702,336|438,543|
|Short term deposits||10|112,051|272,357|
|Cash and cash equivalents|at 5 April 2022||F814,387|2710,900|
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|INCOME FROM INVESTMENTS|2022f|2021f|
|---|---|---|
|Investment
assets within the United Kingdom:|||
|Quoted dividends
- UK equities
Unquoted
dividends —UK equities
Interest - UK fixed interest securities|3,168,902
1,075,667
85,773|2,088,391
1,017,684
89,843|
|Investment
assets outside the United Kingdom:|||
|Dividends
-Overseas
equities|170,643|118,800|
||f4,500,985|f3,314.718|
##
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##
|
rganisations
in furtherance
of its charitable
a|ctivities.|||
|---|---|---|---|
|||Total||
||Grants|support||
|Type of Grant|payable
(Note 19)|costs
(Note 5)|Total|
||2022f|2022f|2022f|
|All for nature conservation:||||
|Rufford Small Grants Programme|1,542,174|482,066|2,024,240|
|General Grants|1,004,260|269,079|1,273,339|
||f2,546,434|f751,145|F3,297,579|
##
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##
|HARITABLE ACTIVITIES (continued)||||
|---|---|---|---|
|||Total||
||Grants|support||
|Type of Grant|payable|costs
(Note 5)|Total|
||2021|2021|2021|
||6||6|
|All for nature conservation:||||
|Rufford Small Grants Programme|2,099,355|428,840|2,528,195|
|General Grants|1,039,010|118,438|1,227,448|
||f3,138,365|f617,278|63,755,643|
##
|he Charity|allocates
its governance
and|support costs|as shown
in|
|---|---|---|---|
|Cost type||Total||
|||Support
costs|Basis of|
|||(Note 4)|allocation|
|||2022|2022|
|||F||
|Governance|(Note 6)|68,264|Staff time|
|Wages and salaries (Note 8)
Premises costs||488,224
91,199|Staff time
Staff time|
|Office expenses||15,172|Staff time|
|Computing|and website development|||
|consultancy||5,865|Staff time|
|Depreciation|(Note 9)|14,446|Staff time|
|Bank fees||4,780|Invoice|
|Subscriptions
Travel expenses||160
63,035|Invoice
Invoice|
##
##
##
|ANALYSIS|OF SUPPORT COSTS (con|tinued)||
|---|---|---|---|
|Cost type||Total||
|||Support||
|||costs|Basis of|
|||(Note 4)|allocation|
|||2021|2021|
|||E||
|Governance|(Note 6)|58,200|Staff time|
|Wages and salaries (Note 8)
Premises costs||392,011
88,674|Staff time
Staff time|
|Office expenses||10,345|Staff time|
|Computing|and website development|||
|consultancy||14,091|Invoice|
|Depreciation||14,766|Staff time|
|Bank fees||5,027|Invoice|
|Subscriptions||157|Invoice|
|Travel expenses||34,007|Invoice|
|||6617,278||
##
##
|GOVERNANCE COSTS|||||
|---|---|---|---|---|
||||2022|2021|
|Wages and salaries (Note 8)
Premises costs|||9,181
4,800|9,118
4,667|
|Office expenses
Insurance|||798
5,345|544
4,762|
|Trustees meeting expenses
Audit|||89
31,890|31,296|
|Accountancy
Legal and professional
Computing
and website
Depreciation
(Note 9)|fees
development|consultancy|6,390
8,702
309
760|5,454
840
742
777|
||||F68,264|F. 58,200|
##
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##
##
|ET MOVEMENT
IN FU|NDS|||
|---|---|---|---|
|||2022|2021|
|||F|8|
|This is stated after charging:
Operating
leases —land and buildings
Depreciation
Auditor's
remuneration
- audit||F72,540
K15,206
F31,890|F72,540
815,543
631,296|
|Auditor's
remuneration|- non audit fees|f6,390|85,454|
##
|TAFF COSTS||||||
|---|---|---|---|---|---|
|||||2022|2021|
|Staff costs as disclosed||in Notes 5 and 6were as follows:||||
|Wages and salaries
Social security costs
Pensions
and other staff costs||||414,881
45,078
37,446|326,291
38,014
36,824|
|||||F497,405|2401,129|
|||||2022|2021|
|The average
monthly|number||ofemployees
was 5 (2021 - 5).|Number|Number|
|Number ofemployees
Number ofemployees
Number
ofemployees
Number
ofemployees
Number
ofemployees
Number
ofemployees
Number
ofemployees||earning
earning
earning
earning
earning
earning
earning|between F60,000-f70,000
between 670,001-f'.80,000
between 680,001-690,000
between 690,001-f100,000
between 6100,001 - F110,000
between 6110,001 - f120,000
between 6120,001 - f200,000|||
##
##
##
##
|ANGIBLE FIXEDASSET||||
|---|---|---|---|
||Leasehold|Office||
||property
6|equipment
6|Total
6|
|Cost||||
|At 6 April 2021
Additions|575,000|69,526
2,193|644,526
2,193|
|Disposals||||
|At 5 April 2022|575,000|71,719|646,719|
|Depreciation
At 6 April 2021
Charge for the year|80,500
11,500|63,540
3,706|144,040
15,206|
|Disposals||||
|At 5 April 2022|92,000|67,246|159,246|
|Net book value||||
|At 5 April 2022|F483,000|84,473|6478,473|
|At 5 April 2021|f494,500|95,986|F500,486|
##
##
|IXED ASSET INV|ESTMENTS|||||
|---|---|---|---|---|---|
|||||2022|2021|
|||||6|6|
|Investments
comprise:
United
Kingdom
Overseas||||96,585,430
24,714,044|91,652,428
20,898,712|
|Total Investments||||8121,299,474|8112,551,140|
|Unrealised
gain on investments
United
Kingdom
Overseas||in the|year:|5,773,910
2,390,332|7,825,054
4,220,860|
|Total unrealised|gain on investments||in the year|f8,164,242|612,045,914|
##
##
##
##
|||||Cash||
|---|---|---|---|---|---|
|||Unquoted|Quoted|held by||
|||Securities|Securities|custodian|Total|
|||2022f|2022f|2022f|2022
F|
|Cost/market|value|||||
|At 6 April 2021
Additions||18,699,442|72,680,629
1,534,465|272,357
6,714,532|91,652,428
8,248,997|
|Disposals
Unrealised|investment|3,394,184|(2,215,067)
2,379,726|(6,874,838)|(9,089,905)
5,773,910|
|gain||||||
|At 5 April 2022||f22,093,626|f74,379,753|f112,051|f96,585,430|
|nvestment|assets within the United Kingdom|||||
|||||Cash||
|||Unquoted|Quoted|held by||
|||Securities|Securities|custodian|Total|
|||2021|2021f|2021f|2021f|
|Cost/market|value|||||
|At 6 April 2020
Additions||17,505,192|68,444,797
7,353,852|251,141
13,147,958|86,201,130
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 2020||f18,699,442|f72,680,629|f272,357|f91,652,428|
|nvestment|assets outside the United Kingdom|||||
|||||2022|2021|
|||||Quoted|securities|
|||||Total
f|Total
f|
|Cost/market|value|||||
|At 6 April 2021
Additions||||20,898,712
1,425,000|13,437,709
3,240,143|
|Unrealised|investment|gain||2,390,332|4,220,860|
|At 5 April 2022||||f24,714,044|f20,898,712|
##
##
##
##
|he following
investment
ortfolio) ofthe Charity:|s|represent
m|ateria|l
inv|estme|nts
(more tha|n 5% of the total|investment|
|---|---|---|---|---|---|---|---|---|
||||||||Market|Percentage|
||||||||Value|oftotal|
||||||||2022|2022|
||||||||6|0/|
|UK Investments|||||||||
|The Diversified
Property
Vontabel
Management
I Shares FTSE100|Fund for Charities
(unquoted
S.A Twentyfour
Absolute
Rtn|||||securities)|622,093,626
k7,075,106
98,539,365|18.21%
5.83%
7.04%|
|Overseas Investments|||||||||
|Fundsmith
Sustainable|||||||67,898,326|6.51%|
|Tb Evenlode
Global Inc. FGbp Inc.
Guard Global Equity
I Gbp Inc.|||||||87,504,010
87,911,013|6.19%
6.52%|
||||||||Market|Percentage|
||||||||Value|oftotal|
||||||||2021|2021|
||||||||6|0/|
|UK Investments|||||||||
|The Diversified
Property
Fund for Charities
(unquoted
securities)
Invesco Fund Managers
invesco Perp Corp Bond Z Gbp Ucits Inc.
M8G Securities
Limited
UK Inflation
Linked Corp Bond
I inc.
Muzinich
funds Bondyield
Esg Hedged S Gbp Inc.
Vontabel
Management
S.A Twentyfour
Absolute
Rtn
I Shares FTSE 100|||||||818,699,442
66,228,811
65,900,177
56,118,798
f6,158,630
E8,438,717|16.61%
5.53%
5 24%
544%
5.47%
7.50%|
##
##
|10.|FIXEDASS|E|T INVEST|MENTS (continued)|||
|---|---|---|---|---|---|---|
||||||Market|Percentage|
||||||Value|oftotal|
||||||2021|2021|
||||||E|0/|
||Overseas|Investments|||||
||Fundsmith|Sustainable|||F7,051,136|6.26'/o|
||Tb Evenlode||Global Inc. FGbp Inc.||66,840,877|6.08'/o|
|11.|DEBTORS||||||
||||||2022|2021|
||||||E|6|
||Prepayments||and accrued income||294,173|307,443|
||||||2294,173|8307,443|
|12.|CREDITORS||- amounts|falling due within one year|||
||||||2022|2021|
|||||||6|
||Taxation and social security
Other creditors||||13,367
58,203|13,737
55,223|
||Accruals and||deferred|income|218,357|368,540|
||||||F289,927|F437,500|
##
|COMMITMENTS
UNDER OPERATING L|COMMITMENTS
UNDER OPERATING L|EA|SE||||
|---|---|---|---|---|---|---|
|At 5April 2022, the Charity was committed||to|making the following|future|aggregate
minimum|lease|
|payments
under a non-cancellable|operating||lease for land and buildings:||2022
6|2021
f|
|Within
1 year
Between 2 and 5years
After 5years|||||72,540
290,160
103,579|72,540
290,160
176,119|
||||||F466,279|6538,819|
##
##
##
##
##
##
##
|The carrying|amounts
o|fthe Ch|ari|ty's
financial
in|struments
|are as follows:|||
|---|---|---|---|---|---|---|---|---|
|||||||2022||2021|
|||||||5||5|
|Financial|assets:||||||||
|Measured|at fair value|through||SOFA:|||||
|-Fixed asset listed investments||||(Note 10)||599,093,797||693,579,341|
|- Fixed asset unlisted||investments
(Note 10)||||F22,093,626||f18,699,442|
|- Cash at|investment
managers|||(Note 10)||5112,051||5272,357|
|-Cash at|bank|||||L'702,|336|L438,543|
|Measured|at amortised|cost:|||||||
|-Other debtors and accrued income (Note 11)||||||L'269,749||6266,421|
|Financia!|liabilities:||||||||
|Measured|at amortised|cost:|||||||
|-Other creditors (Note 12)||||||E(58,203)||E(55,223)|
|-Accruals|(Note 12)|||||E(123,780)||F(33,306)|
|The income,|expenses,|net gains||and net losses|attributable|to the Charity's|financial|instruments|
|are summarised
as follows:|||||||||
|||||||2022||2021|
|income and expense:||||||5|||
|Financial|assets measured
at||fair value through||SOFA:||||
|Net gains|(including
changes||in|fair value)||E8,238,201||513,148,014|
##
##
##
|ECONCILIATION
OF NET
CTIVITIES|MO|VEMENT|IN|FUNDS TO NE|T CASH FLOW FROM OP|ERATING|
|---|---|---|---|---|---|---|
||||||2022f|2021|
|Net movement
in funds|||||9,133,418|12,396,594|
|Dividends
received
Interest receivable|||||(4,415,212)
(86,298)|(3,224,875)
(91,410)|
|Depreciation
and impairment
oftangible
fixed assets
(Note 9)
(Gains) on investment
revaluations
(unrealised)
(Gains) on disposal offixed asset investments
(realised)
(Decrease)
/ increase
in debtors
(Decrease)
/ increase
in creditors|||||15,206
(8,164,242)
(73,959)
13,270
(147,573)|15,543
(12,045,914)
(1,102,100)
(13,959)
296,118|
|Net cash outflow from operating||activities|||E(3,725,390)|F(3,770,003)|
|FUND RECONCILIATION|||||||
|Unrestri
cted
Fund
balances
brought
forward||Total
income||Total
expenditure|Gains on
investments
Transfer
between
funds|Fund
balances
earned
forward|
|funds|||||||
|Capital
funds
113,360,111|||||8,238,201|121,598,312|
|Income
funds||4,525,771||(3,630,554)||895,217|
|Total
funds
f113,360,111|64,525,771|||E(3,630,554)|L'8,238,201|6122493529|
##
##
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