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||||||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|
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|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'||
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|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|||
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||||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|
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||||||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|
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||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|
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|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|
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|||||||||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||
##
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##
|||||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|
##
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##
##
|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|
##
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##
|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|
##
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##
|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|
##
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##
|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|
##
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##
|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|
##
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##
|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||
##
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##
|||||||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|
##
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##
##
##
|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|
##
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|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|
##
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