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|||||||Pages|
|---|---|---|---|---|---|---|
|Trustees'|annual
report (incorporating||the|director's|report)|1to 14|
|Independent
examiner's
report to the|||trustees|||15|
|Statement|of financial
activities|(including||income and|||
|expenditure
account)||||||16|
|Statement|of financial
position|||||17|
|Statement|of cash flows|||||18|
|Notes to|the financial
statements|||||19to 32|
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|Risk|||Potential|Im act|||Mitl
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
of a 'resilience||reserve'||
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|Risk||||Potential
impact|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
chantable|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;|||||Onsite and offsite backups||||||
|including|our|||exceedingly|difficult||to recreate||||||||
|membership||database||from other 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 end|ed 31 March|2022|||
|---|---|---|---|---|---|---|---|
||||||2022||2021|
|||||Unrestricted|Restricted|||
|||||funds|funds|Total funds|Total funds|
||||Note|2||||
|Income and endowments||||||||
|Donations
and legacies|||5|404,889|14,755|419,644|403,977|
|Charitable
activities|||6|333,879||333,879|343,773|
|Other trading
activities|||7|48,396||48,396|28,812|
|Investment
income|||8|215||217|367|
|Other income|||9|23,155||23,155|24,457|
|Total income||||810,534|14,757|825,291|801,386|
|Expenditure||||||||
|Expenditure
on raising funds;||||||||
|Costs of raising donations||and||||||
|legacies|||10|6,353|2,316|8,669|4,450|
|Costs of other trading|activities||11|589||589||
|Expenditure
on charitable|activities||12,13|707,971|13,317|721,288|644,566|
|Other expenditure|||14|130,815||130,815|1,103|
|Total expenditure||||845,728|15,633|861,361|650,119|
|Net (expenditure)/income|and|net||||||
|movement
in funds||||(35,194)|(876)|(36,070)|151,267|
|Reconciliation
offunds||||||||
|Total funds brought
forward||||1,029,774|11,484|1,041,258|889,991|
|Total funds carried forward||||994,580|10,608|1,005,188|1,041,258|
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||Year en|ded 31 March 202|2||
|---|---|---|---|---|
||||2022|2021|
|Cash flows from operating|activities||||
|Net (expenditure)/income|||(36,070)|151,267|
|Adjustments
for.|||||
|Depreciation
of tangible
fixed assets|||35,322|30,996|
|Impairment
of tangible
fixed|assets||129,299||
|Amortisation
of intangible
assets|||184|184|
|Government
grant income||||(19,392)|
|Other interest receivable
and similar income|||(217)|(367)|
|Loss on disposal
of tangible|fixed assets||1,516|1,103|
|Accrued (income)/expenses|||(18,086)|11,682|
|Changes
in:|||||
|Stocks|||(948)|598|
|Trade and other debtors|||861|1,831|
|Trade and other creditors|||3,535|(18,550)|
|Cash generated
from operations|||115,396|159,352|
|Interest received|||217|367|
|Net cash (used in)/from
operating
activities|||115,613|159,719|
|Cash flows from investing|activities||||
|Purchase
of tangible assets|||(62,084)|(105,598)|
|Proceeds from sale of tangible assets|||217||
|Net cash used
in investing
activities|||(61,867)|(105,598)|
|Cash flows from financing|activities||||
|Government
grant income||||19,392|
|Net cash from financing
activities||||19,392|
|Net (decrease)/increase
in|cash and cash|equivalents|53,746|73,513|
|Cash and cash equivalents|at beginning|of year|235,923|162,410|
|Cash and cash equivalents|at end of year||289,669|235,923|
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|value, over the useful econo|mic
life of that asset as follow|
|---|---|
|Land and buildings|1'%%d straight
line|
|Plant and machinery|10'/o reducing
balance|
|Fixtures and fittings|10'/o reducing
balance|
|Office equipment|15'%%d reducing
balance|
|Website|33.33'%%d straight
line|
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||||||||||Unrestricted|Restricted|Total|Funds|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||Funds|Funds||2022|
|||||||||||2|||
||Donations||||||||||||
||Donations||||||||397,635||397,635||
||Restricted donations||||||and grants|||14,399||14,399|
||Gifts||||||||||||
||Tax refunds||-|Gift||Aid|||7,254|356||7,610|
||Grants||||||||||||
||Government||grant|||income|||||||
||||||||||404,889|14,755|419,644||
||||||||||Unrestricted|Restricted|Total|Funds|
||||||||||Funds|Funds||2021|
|||||||||||2||2|
||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||
|6.|Charitable||activities||||||||||
||||||||||Unrestricted|Restricted|Total|Funds|
||||||||||Funds|Funds||2022|
||||||||||2|2||2|
||Book, magazine
and other
Membership
subscriptions
Advertising
Event income|||||||sales
income|61,632
192,725
50,523
12,455||61,632
192,725
50,523
12,455||
||Tax refunds||-|Gift||Aid|||16,544|||16,544|
||||||||||333,879||333,879||
||||||||||Unrestricted|Restricted|Total Funds||
||||||||||Funds|Funds||2021|
|||||||||||||2|
||Book, magazine
and other
Membership
subscriptions
Advertising|||||||sales
income|63,790
203,354
44,430||63,790
203,354
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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|7.|Other trading|Other trading|activities||||||
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Total Funds|Unrestncted|Total Funds|
||||||Funds|2022|Funds|2021|
||||||||2|2|
||Sale of donated||goods||13,205|13,205|11,455|11,455|
||Fundraising|event income|||26,616|26,616|17,357|17,357|
||Rental income||- Small School Cottage||8,575|8,575|||
||||||48,396|48,396|28,812|28,812|
|8.|Investment|income|||||||
|||||||Unrestricted|Restricted|Total Funds|
|||||||Funds|Funds|2022|
|||||||E|E|8|
||Bank interest|receivable||||215|2|217|
|||||||Unrestricted|Restricted|Total Funds|
|||||||Funds|Funds|2021|
|||||||E||E|
||Bank interest|receivable||||356|11|367|
|9.|Other income||||||||
||||||Unrestricted|Total Funds|Unrestricted|Total Funds|
||||||Funds|2022|Funds|2021|
||||||||2|2|
||Other income||||23,155|23,155|24,457|24,457|
|10.|Costs of raising donations|||and legacies|||||
|||||||Unrestricted|Restricted|Total Funds|
|||||||Funds|Funds|2022|
|||||||||8|
||Event costs|||||6,353|2,316|8,669|
|||||||Unrestricted|Restricted|Total Funds|
|||||||Funds|Funds|2021|
|||||||E|||
||Event costs|||||4,375|75|4,450|
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|Costs ofo|the|r trading activ|ities|||||
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||Funds|2022|Funds|2021|
|||||6|2|||
|Costs of Cottage Rental income||||589|589|||
|Expenditure||on charitable|activities|by fund type||||
||||||Unrestricted|Restricted|Total Funds|
||||||Funds|Funds|2022|
||||||2|8|9|
|Magazine|and|website costs|||174,522|10,712|185,234|
|Staff costs|||||341,417|1,955|343,372|
|Event costs|||||7,320||7,320|
|Support costs|||||184,712|650|185,362|
||||||707,971|13,317|721,288|
||||||Unrestricted|Restricted|Total Funds|
||||||Funds|Funds|2021|
||||||2|9||
|Magazine
Staff costs|and|website costs|||184,825
298,029|17,589|184,825
315,618|
|Event costs|||||2,875||2,875|
|Support costs|||||140,678|570|141,248|
||||||626,407|18,159|644,566|
##
##
|Expenditur|e
on charitable
activiti|es by activity typ|e|||
|---|---|---|---|---|---|
|||Activities||||
|||undertaken||Total funds|Total fund|
|||directly|Support costs|2022|2021|
|||8||||
|Magazine
Staff costs|and website costs|185,234
343,372|185,362|370,596
343,372|326,073
315,618|
|Event costs||7,320||7,320|2,875|
|||535,926|185,362|721,288|644,566|
##
||||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|---|---|---|---|---|---|---|---|---|
||||||Funds|2022|Funds|2021|
||||||2|2|||
|Loss on disposal||of tangible||fixed|||||
|assets held for|charity's||own|use|1,516|1,516|1,103|1,103|
|(Gains)/losses|on|impairment||of fixed|||||
|assets|||||129,299|129,299|||
||||||130,815|130,815|1,103|1,103|
##
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##
||||||||2022|2021|
|---|---|---|---|---|---|---|---|---|
||||||||'E||
||Amortisation|of|intangible|assets|||184|184|
||Depreciation|of|tangible fixed assets||||35,322|30,996|
||Loss on disposal||of tangible fixed assets||||1,516|1,103|
|16.|Independent|examination||fees|||||
|||||||||2021|
|||||||||9|
||Fees payable|to|the independent||examiner for:||||
||Independent|examination||of the financial||statements|2,172|2,122|
##
|Staff cos|ts|||||
|---|---|---|---|---|---|
|The total|staff costs and|employee|benefits for the reporting|period are analysed as|follows:|
|||||2022|2021|
||||||9|
|Wages and salaries||||316,125|293,836|
|Social security costs||||20,783|16,405|
|Employer|contributions|to pension|plans|6,464|5,377|
|||||343,372|315,618|
|of full-time
e|quivalent
employees
during the year|
is analysed
as follows:||
|---|---|---|---|
|||2022|2021|
|||No.|No.|
|Editorial||5|4|
|Membership||3|3|
|Administration||2|2|
|Fundraising|8 events|2|2|
|PR & marketing||1|1|
|||13|12|
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|19.|Support costs
Notes to the Financial Statem
Year ended 31 March|ents
f~nrrnv~)
2022||
|---|---|---|---|
|||2022|2021|
|||8|B|
||Insurance|4,567|4,571|
||Sundry
Recruitment
expenses
Travelling
Printing,
postage and stationery
Training
Equipment
hire
Premises expenses
Telephone
Exchange gains/(losses)
Repairs and renewals
Accountancy
fees
Rates
Legal fees
Depreciation
Non-reclaimed
VAT|3,804
2,057
2,306
6,637
1,005
1,503
13,842
7,671
286
24,649
2,172
(1,608)
3,586
35,506
(57)|1,982
350
800
4,144
639
1,781
7,857
6,722
2,281
9,580
2,122
4,709
4,117
31,180
546|
||Subscriptions|13,906|9,358|
||Subsistence|484||
||Financial charges
Professional fees|8,462
54,316|7,677
40,832|
||Other expenses|268||
|||185,362|141,248|
|20.|Intangible assets|||
||||Patents,|
||||trademarks|
||||and licences|
||Cost|||
||At 1 April 2021 and 31 March 2022||1,840|
||Amortisation|||
||At 1 April 2021
Charge for the year||368
184|
||At 31 March 2022|||
||Carrying
amount
At 31 March 2022||1,288|
||At 31 March 2021||1,472|
##
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##
|Tangible fixed ass|ets||||||
|---|---|---|---|---|---|---|
||Land and|Plant and|Fixtures and||||
||buildings|machinery|fittings|Equipment|Website|Total|
||E|||2||6|
|Cost|||||||
|At
1 Apr 2021|974,703|127,997|28,311|30,747|20,403|1,182,161|
|Additions|24,235|4,422|4,504|16,513|12,410|62,084|
|Disposals|||(6,702)|(1,612)||(8,314)|
|Revaluations|(148,938)|||||(148,938)|
|At 31 Mar 2022|850,000|132,419|26,113|45,648|32,813|1,086,993|
|Depreciation|||||||
|At
1 Apr 2021|9,698|21,221|8,934|11,755|13,791|65,399|
|Charge for the|||||||
|year|9,941|10,824|2,286|4,856|7,415|35,322|
|Dtsposals|||(5,482)|(1,099)||(6,581)|
|Revaluations|(19,639)|||||(19,639)|
|At 31 Mar 2022||32,045|5,738|15,512|21,206|74,501|
|Carrying
amount|||||||
|At 31 Mar 2022|850,000|100,374|20,375|30,136|11,607|1,012,492|
|At 31 Mar 2021|965,005|106,776|19,377|18,992|6,612|1,116,762|
##
|22.|from Underwoo
Stocks|d
Wright Chartered
Surveyors as at 31|March 2022.||
|---|---|---|---|---|
||||2022|2021|
||||2|6|
||Raw materials|and consumables|4,803|3,855|
|23.|Debtors||||
||||2022|2021|
||Trade debtors||8,876|13,476|
||Prepayments|and accrued income|45,892|23,628|
||Other debtors||11,397|11,853|
||||66,165|48,957|
##
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|||2022|2021|
|---|---|---|---|
|Trade creditors||18,019|7,926|
|Accrual s and deferred|income|132,938|139,692|
|Other creditors||218,272|218,093|
|||369,229|365,711|
##
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##
|2022|2021|
|---|---|
|2||
||19,392|
##
##
|Unrestricted
f|unds||||||
|---|---|---|---|---|---|---|
|||At||||At 31 March|
|||1 April 2021|Income|Expenditure|Transfers|2022|
|||2|2||||
|General funds||(42,006)|810,534|(695,665)|(28,657)|44,206|
|Land, property,
and machinery|plant|1,071,780||(150,063)|28,657|950,374|
|||1,029,774|810,534|(845,728)||994,580|
|||At||||At 31 March|
|||1 April 2020|Income|Expenditure|Transfers|2021|
|||r||2||2|
|General funds||(148,899)|800,315|(610,769)|(82,653)|(42,006)|
|Land, property,
and machinery|plant|1,010,227||(21,116)|82,669|1,071,780|
|||861,328|800,315|(631,885)|16|1,029,774|
##
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##
||||At||||At 31 March|
|---|---|---|---|---|---|---|---|
||||1 April 2021|Income|Expenditure|Transfers|2022|
|||||2|2||2|
|Recruitment|||3||(3)|||
|Marketing
&|Promotion||701|12,000|(12,080)||621|
|Ernest Cook|Trust||8,015|2|(1,389)||6,628|
|Small School|- Youth|||||||
|Club Funding|||1,705||(236)||1,469|
|Resurgence|Cottage|||||||
|Ecologist's writers'||fund|1,060|2,755|(1,925)||1,890|
||||11,484|14,757|(15,633)||10,608|
||||At||||At 31 March|
||||1 April 2020|Income|Expenditure|Transfers|2021|
||||||2|||
|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 net as|sets between
funds||||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2022|
|||||2||
|Intangible
assets
Tangible fixed assets
Current assets|||1,288
1,012,492
350,029|10,608|1,288
1,012,492
360,637|
|Creditors|less than|1 year|(369,229)||(369,229)|
|Net assets|||994,580|10,608|1,005,188|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2021|
||||2||6|
|Intangible
assets
Tangible fixed assets
Current assets|||1,472
1,116,762
277,251|11,484|1,472
1,116,762
288,735|
|Creditors|less than|1 year|(365,711)||(365,711)|
|Netasse|ts||1,029,774|11,484|1,041,258|
##
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##
|Analy|sis|of|chan|ge|s
In net debt||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||At|
|||||||At|1|Apr 2021|Cash flows|31 Mar 2022|
|||||||||2|||
|Cash|at|bank|and|in|hand|||235,923|54,014|299,937|
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