OpenCharities

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2021-03-31-accounts

Pages
Trustees'
annual
report (incorporating		 the director's report) 1 to14
Independent
examiner's
report to the		 trustees 15
Statement
offinancial
activities		 (including income and
expenditure
account)		 16
Statement
offinancial
position		 17
Statement
ofcash flows		 18
Notes to the financial
statements		 19to 32

Risk Potential
im act		 Miti
atin
actions
Failure to comply with Fines and penalties Appropriate
staff training
legislation and
regulations Reputational
damage		 Obtaining
external
professional		 advice
Retention
of appropriate
records		 and
communications,
including		 the minutes
of meetings
Annual
independent
examination		 of
financial statements
Inadequate cash flow Inability to meet obligations as Production
of budgets
and		 cash flow
they become due, leading to forecasts to identify funding
possible requirements
~ suspension/loss of services
(e.g. utilities) Regular management
reports
~ breach of contracts presented
to senior staff and		 at
~ inability to fulfil objectives Trustees'
meetings
~ loss of goodwill/reputation
Adherence
to reserves
policy,
including
the establishment		 and
maintenance
ofa 'resilience		 reserve'

Risk Potential impact Mitigating
actions
Insufficient fundraising Inability to meet financial Production
ofcash		 flow forecasts to
obligations identify
funding
requirements		 and
ensure
sufficient
liquid		 funds
Loss of key staff
Regular management reports to
Inability
to		 meet objectives enable early detection of problems to
allow planning
time
Maintaining
good relationships		 with
key funders
Continual
focus on		 decreasing reliance
on donations
by increasing		 revenues
from sustainable
charitable		 activities
Declining membership Inability to meet financial Reviewing
charitable
activities		 to
numbers and obligations, due to reduced ensure that they align with our
associated income from income objectives
core charitable activities
Reduced relevance of the Employing
an outreach		 and
organisation promotions
officer
Failure to achieve objectives Development
of partnerships		 with
other organisations
Corruption/loss of data, Extreme disruption; very Onsite and offsite backups
including our difficult to recreate from other
membership database sources Support contracts in place with
software
providers
Impossibility
of communicating
with members
High loss of goodwill from
members
Monthly
review of		 risk register and
Changing and emerging New risks emerge or the update of controls and risk scores as
risks profile of existing
risks alters,		 required
leading to insufficient
management
controls		 Regular
review of		 the latest
Government
Guidance
Staff to re ort new risks as identified

Ye ar ende d 31 March 2021
2021 2020
Unrestricted Restricted
funds funds Total funds Total funds
Note F E
Income and endowments
Donations
and legacies		 5 403,053 924 403,977 244,606
Charitable
activities		 6 343,637 136 343,773 346,379
Other trading
activities		 7 28,812 28,812 99,729
Investment
income		 8 356 367 675
Other income 9 24,457 24,457 21,696
Total income 800,315 1,071 801,386 713,085
Expenditure
Expenditure
on raising funds:
Costs of raising donations and
legacies 10 4,375 75 4,450 36,512
Expenditure
on charitable		 activities 11,12 626,407 18,159 644,566 656,710
Other expenditure 13 1,103 1,103 1,915
Total expenditure 631,885 18,234 650,119 695,137
Net income 168,430 (17,163) 151,267 17,948
Transfers
between		 funds 16 (16)
Net movement
in		 funds 168,446 (17,179) 151,267 17,948
Reconciliation
of		 funds
Total funds brought forward 861,328 28,663 889,991 872,043
Total funds carried forward 1,029,774 11,484 1,041,258 889,991

2021 2020
Note E
Fixed assets
Intangible assets 20 1,472 1,656
Tangible fixed assets 21 1,116,762 1,043,263
1,118,234 1,044,919
Current assets
Stocks 22 3,855 4,453
Debtors 23 48,957 58,795
Cash at bank and in hand 235,923 162,410
288,735 225,658
Creditors: amounts falling due within one year 24 365,711 380,586
Net current assets (76,976) (154,928)
Total assets less current liabilities 1,041,258 889,991
Net assets 1,041,258 889,991
Funds ofthe charity
Restricted funds 11,484 28,663
Unrestricted funds 1,029,774 861,328
Total charity funds 27 1,041,258 889,991

Year en ded 31 March 202 1
2021 2020
f'.
Cash flows from operating activities
Net income 151,267 17,948
Adjustments
for:
Depreciation
oftangible
fixed assets		 30,996 17,404
Amortisation
of intangible
assets		 184 184
Government
grant income		 (19,392)
Other interest receivable
and		 similar income (367) (675)
Loss on disposal of tangible fixed assets 1,103 1,915
Accrued expenses 11,682 67,088
Changesin:
Stocks 598 (682)
Trade and other debtors 1,831 (9,401)
Trade and other creditors (18,550) (50,444)
Cash generated
from operations		 159,352 43,337
Interest received 367 675
Net cash from operating
activities		 159,719 44,012
Cash flows from investing activities
Purchase
oftangible assets		 (105,598) (146,692)
Net cash used
in investing
activities		 (105,598) (146,692)
Cash flows from financing activities
Government
grant income		 19,392
Net cash from financing
activities		 19,392
Net increase/(decrease)
in		 cash and cash equivalents 73,513 (102,680)
Cash and cash equivalents at beginning ofyear 162,410 265,090
Cash and cash equivalents at end ofyear 235,923 162,410

value, over the useful econo mic
life ofthat asset as follow
Land and buildings 1%straight
line
Plant and machinery 10%reducing
balance
Fixtures and fittings 10%reducing
balance
Office equipment 15%reducing
balance
Website 33.33%straight
line

Unrestricted Restricted Total Funds
Funds Funds 2021
F F F
Donations
Donations 376,553 376,553
Restricted donations and grants 924 924
Gifts
Tax refunds - Gift Aid 7,108 7,108
Grants
Government grant income 19,392 19,392
403,053 924 403,977
Unrestricted Restricted Total Funds
Funds Funds 2020
F F E
Donations
Donations 190,753 190,753
Restricted donations and grants 52,803 52,803
Gifts
Tax refunds - Gift Aid 1,050 1,050
Grants
Government grant income
191,803 52,803 244,606
6. Charitable activities
Unrestricted Restricted Total Funds
Funds Funds 2021
F F
Book, magazine and other sales 63,790 63,790
Membership subscriptions income 203,354 203,354
Advertising 44,430 44,430
Event income 10,621 10,621
Tax refunds - Gift Aid 21,442 136 21,578
343,637 136 343,773

Unrestricted Restricted Total Funds
Funds Funds 2020
F F
Book, magazine and other sales 76,025 76,025
Membership subscriptions income 192,191 192,191
Advertising 44,169 44,169
Event income 13,214 13,214
Tax refunds - Gift Aid 20,780 20,780
346,379 346,379

Unrestricted Restricted Total Funds
Funds Funds 2021
E F
Sale of donated goods 11,455 11,455
Fundraising event income 17,357 17,357
28,812 28,812
Unrestricted Restricted Total Funds
Funds Funds 2020
F F
Sale of donated goods 40,407 3,321 43,728
Fundraising event income 56,001 56,001
96,408 3,321 99,729
8. Investment income
Unrestricted Restricted Total Funds
Funds Funds 2021
E
Bank interest receivable 356 11 367
Unrestricted Restricted Total Funds
Funds Funds 2020
F F F
Bank interest receivable 603 72 675
9. Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
F F F
Other income 24,457 24,457 21,696 21,696

Costs of raising donations
and		 legacies
Unrestricted Restricted Total Funds
Funds Funds 2021
E E
Event costs 4,375 75 4,450
Unrestricted Restricted Total Funds
Funds Funds 2020
E F
Event costs 36,512 36,512

Expenditur e
on charitable
activities
by		 fund type
Unrestricted Restricted Total Funds
Funds Funds 2021
F
Magazine and website costs 184,825 184,825
Staff costs 298,029 17,589 315,618
Event costs 2,875 2,875
Support costs 140,678 570 141,248
626,407 18,159 644,566
Unrestricted Restricted Total Funds
Funds Funds 2020
E F F
Magazine and website costs 191,603 148 191,751
Staff costs 260,665 26,958 287,623
Event costs 10,443 4,850 15,293
Support costs 162,043 162,043
624,754 31,956 656,710

Expenditur e
on charitable
activiti		 es
by activity typ		 e
Activities
undertaken Total funds Total fund
directly Support costs 2021 2020
E E E E
Magazine and website costs 184,825 141,248 326,073 353,794
Staff costs 315,618 315,618 287,623
Event costs 2,875 2,875 15,293
503,318 141,248 644,566 656,710

13. Other expenditure
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
F E F
Loss on disposal of tangible fixed
assets held for charity's own use 1,103 1,103 1,915 1,915
14. Net income
Net income is stated after charging/(crediting):
2021 2020
F E
Amortisation
of intangible		 assets 184 184
Depreciation
of tangible		 fixed assets 30,996 17,404
Loss on disposal of tangible fixed assets 1,103 1,915
15. Independent
examination		 fees
2021 2020
F F
Fees payable to the independent examiner for:
Independent
examination		 ofthe financial statements 2,122 1,913
16. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2021 2020
F F
Wages and salaries 293,836 266,498
Social security costs 16,405 16,100
Employer
contributions		 to pension plans 5,377 5,025
315,618 287,623
of full-time
e		 quivalent
employees
during the year		 is analysed as follows:
2021 2020
No. No.
Editorial 4 4
Membership 2.5 2.5
Administration 2 2
Fundraising & events 2 2
PR & marketing 1
11.5 11.5

Support co s ts
2021 2020
F E
Insurance 4,571 4,156
Sundry 1,982 2,325
Recruitment expenses 350 1,740
Hotels 579
Travelling 800 9,631
Printing,
postage and stationery		 4,144 5,441
Training 639 54
Equipment hire 1,781 1,769
Premises expenses 7,857 7,599
Telephone 6,722 6,980
Exchange gains/(losses) 2,281 479
Repairs and renewals 9,580 23,520
Accountancy fees 2,122 1,913
Rent and rates 4,709 2,760
Depreciation 31,180 17,588
Subscriptions 9,358 6,257
Subsistence 819
Financial charges 7,677 6,713
Professional fees 40,832 51,871
Legal Fees 4,117 6,690
Non-reclaimed VAT 546 3,159
141,248 162,043

Year ended 31 March 20
Intangible assets		 21
Patents,
trademarks
and licences
F
Cost
At 1 April 2020 and 31 March 2021 1,840
Amortisation
At 1 April 2020 184
Charge for the year 184
At 31 March 2021 368
Carrying
amount
At 31 March 2021 1,472
At 31 March 2020 1,656

Tangible fixed ass ets
Land and Plant and Fixtures and
buildings machinery fittings Equipment Website Total
E F E E E E
Cost
At 1 Apr 2020 898,065 121,965 21,837 28,522 10,533 1,080,922
Additions 76,638 6,032 6,784 6,274 9,870 105,598
Disposals (310) (4,049) (4,359)
At 31 Mar 2021 974,703 127,997 28,311 30,747 20,403 1,182,161
Depreciation
At 1 Apl 2020 9,803 7,567 12,178 8,111 37,659
Charge for the
year 9,698 11,418 1,627 2,573 5,680 30,996
Disposals (260) (2,996) (3,256)
At 31 Mar 2021 9,698 21,221 8,934 11,755 13,791 65,399
Carrying
amount
At 31 Mar 2021 965,005 106,776 19,377 18,992 6,612 1,116,762
At 31 Mar 2020 898,065 112,162 14,270 16,344 2,422 1,043,263

22. Stocks Year ended 31 March 202 1
2021 2020
F
Raw materials and consumables 3,855 4,453
23. Debtors
2021 2020
E F
Trade debtors 13,476 17,467
Prepayments and accrued income 23,628 31,635
Other debtors 1'1,853 9,693
48,957 58,795
24. Creditors: amounts falling due within one year
2021 2020
F E
Trade creditors 7,926 25,899
Accruals and deferred income 139,692 136,017
Other creditors 218,093 218,670
365,711 380,586

Government grants grants
The amounts recognised
in the financial		 statements for government grants are as follows:
2021 2020
F F
Recognised in income from donations and legacies:
Government grants income 19,392

At
At 31 March 202
1 April 2020 Income Expenditure Transfers 1
E F E
General funds (148,899) 800,315 (610,769) (82,653) (42,006)
Land, property, plant
and machinery 1,010,227 (21,116) 82,669 1,071,780
861,328 800,315 (631,885) 16 1,029,774
At
At 31 March 202
1 April 2019 Income Expenditure Transfers 0
F E E F
General funds 781,833 656,889 (663,181) (924,440) (148,899)
Land, property, plant
and machinery 1,010,227 1,010,227
781,833 656,889 (663,181) 85,787 861,328

At At 31 March
1 April 2020 Income Expenditure Transfers 2021
E E E E
Recruitment 17,588 3 (17,588) 3
Marketing
&		 Promotion 1,346 1 (646) 701
Ernest Cook Trust 8,009 6 8,015
Small School - Youth
Club Funding 1,704 1,705
Resurgence Cottage 16 (16)
Ecologist's writers' fund 1,060 1,060
28,663 1,071 (18,234) (16) 11,484

Analysis of char it able
f		 unds
(continued)
At At 31 March
1 April 2019 income Expenditure Transfers 2020
F F F F
Film Production 751 (751)
Magazine 14,497 (14,497)
The Resurgence Centre 32,763 49,703 (82,466)
Events 1,000 3,100 (4,100)
Recruitment 30,005 44 (12,461) 17,588
Marketing
8		 Promotion 1,490 3 (148) 1,346
Ernest Cook Trust 8,002 7 8,009
Small School - Youth
Club Funding 1,702 2 1,704
Resurgence Cottage 3,337 (3,321) 16
Ecologist's writers' fund
90,210 56,196 (31,956) (85,787) 28,663

28. Analysis of net a sse ts between
funds
Unrestricted Restricted Total Funds
Funds Funds 2021
F
Intangible assets 1,472 1,472
Tangible fixed assets 1,116,762 1,116,762
Current assets 277,251 11,484 288,735
Creditors less than 1 year (365,711) (365,711)
Net assets 1,029,774 11,484 1,041,258
Unrestricted Restricted Total Funds
Funds Funds 2020
E F E
Intangible assets 1,656 1,656
Tangible fixed assets 1,043,263 1,043,263
Current assets 196,995 28,663 225,658
Creditors less than 1 year (380,586) (380,586)
Net assets 861,328 28,663 889,991
29. Analysis ofchanges in net debt
At
At 1 Apr 2020 Cash flows 31 Mar 2021
E F E
Cash at bank and in hand 162,410 73,513 235,923