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2020-12-31-accounts

REFEREN CE AND ADMINISTR ATIVE
DETAILS
Principal address
Ram shill
East Winterslow
Salisbury
Wiltshire
SP5 1QF
Trustees
Mr William D A Hicks QC —Chairman
Mr lan S Coghill —retired 23.09.20
Mr Anthony R W Bostock
Mr David W Rowley
Mr William F Sandford
Mr Brian J Reid -resigned 24.09.20
Mrs Sarah P Scrope
Mr Neil
H Cooper
Mr Steve Edge
Miss Jean G Kemmis-Matterson —retired 23.09.20
Mr J Tarquin
Millington-Drake
Mr Victor N Beamish
Mr Simon M Browne
Mr Clement
Booth
Ms Angela Webb
Mr Simon Clark -co-opted 13.02.20

2020 2019
Unrestricted Restricted Total Total
funds funds funds funds
Notes F E
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 478,216 136,560 614,776 534,118
Other trading
activities		 92,076 92,076 123,218
Investment
income		 6,032 6,032 8,891
Other income 9,755 6,609 16,364 13,754
Total 586,079 143,169 729,248 679,981
EXPENDITURE ON
Raising funds 67,583 67,583 86,657
Charitable
activities
General 292,683 292,683 328,318
Juniors
Fund		 110
Water Action 64,383 64,383 43,969
Aquaculture 86,773 86,773 83,144
SmartRivers 71,047 71,047 123,025
Total 360,266 222,203 582,469 665,223
Net gains/(losses) on investments 13,839 13,839 31,222
NET INCOME/(EXPENDITURE) 239,652 (79,034) 160,618 45,980
Transfers
between		 funds 22 i114,766i 114,766
Net movement
in		 funds 124,886 35,732 160,618 45,980
RECONCILIATION OF FUNDS
Total funds brought forward 529,695 1,371 531,066 485,086
TOTAL FUNDS CARRIED FORWARD 654,581 37,103 691,684 531,066
2020 2019
Unrestricted Restricted Total Total
funds funds funds funds
Notes F F E
FIXEDASSETS
Intangible
assets		 14 3,630
Tangible assets 15 3,253 708 3,961 6,085
Investments 16 376,946 376,946 354,262
380,199 708 380,907 363,977
CURRENT ASSETS
Stocks 17 173 173 177
Debtors 18 169,551 1,332 170,883 80,928
Cash at bank 135,552 130,603 266,155 204,744
305,276 131,935 437,211 285,849
CREDITORS
Amounts
falling due within one year		 19 (30,894) (95,540) (126,434) (118,760)
NET CURRENT ASSETS 274,382 36,395 310,777 167,089
TOTAL ASSETS LESSCURRENT LIABILITIES 654,581 37,103 691,684 531,066
NET ASSETS. 654551 37,103 691,684 531,066
FUNDS 22
Unrestricted
funds		 654,581 529,695
Restricted funds 37,103 1,371
TOTAL FUNDS 691,684 531,066

2020 2019
Notes E
Cash flows from operating
activities
Cash generated
from operations		 1 68,595 ~2,896)
Net cash (used in)/provided by operating activities 68,595 ~2,896)
Cash flows from investing activities
Purchase oftangible
fixed assets		 (4,371) (3,143)
Purchase of fixed asset investments (304,336) (74,978)
Sale offixed asset investments 295,491 76,659
Interest received 22 69
Dividends
received		 6,010 8,822
Net cash provided
by/(used		 in) investing activities ~7,184) 7,429
61,411
Change
in cash and cash		 equivalents in
the reporting
period		 4,533
Cash
and
cash
equivalents		 at the
beginning
ofthe reporting		 period 204,744 200,211
Cash and cash equivalents at the end of
the reporting
period

ACTIVITIES
2020 2019
E E
Net
income/(expenditure)		 for the reporting period (as per the
Statement of Financial Activities) 160,618 45,980
Adjustments
for:
Depreciation
charges		 10,125 9,913
(Gain)/losses
on investments		 (13,839) (31,222)
Interest received (22) (69)
Dividends
received		 (6,010) (8,822)
(increase)/decrease in stocks 4 (134)
(Increase)/decrease
(Decrease)fincrease		 in debtors
in creditors		 (89,955)
7,674		 (13,224)
~5.318)
Net cash (used in)/provided by operations 68,595 ~2,896)
ANALYSIS OF CHANGES IN NET FUNDS
At 1.1.20 Cash flow At 31.12.20
E E E
Net cash
Cash at bank 204,744 61,411 266,155
204,744 61,411 266,155
Total 204,744 61,411 266,155

over the leas over the leas e term. e term.
DONATIONS AND LEGACIES
2020f 2019
F
Legacies 80,000 8,948
Membership income 199,165 213,811
Sponsorship, donations and grants 335,611 311,359
614,776 534,118
OTHER TRADING ACTIVITIES
2020f 2019
E
Fundraising events and draws 92,076 123,218
INVESTMENT INCOME
2020 2019
E
Investment income 6,032 8,891

Raising don ations
and legacies
2020f 2019
f.
Office costs 22,849 24,836
Recruitment and retention
Irrecoverable vat 19,688 17,179
Entertainment and other costs 100 661
42,637 42,676
Other trading activities
2020f 2019
f
Administration offundraising 459 2,787
Office costs 4,254 6,926
Irrecoverable vat 3,666 4,791
Fundraising events and draws 16,563 29,434
Cost ofsale stock 4 43
24,946 43,981
Aggregate
amounts		 67,583 86,657
CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 8) note 9) Totals
General 260,730 31,953 292,683
Juniors Fund
Water Action 64,383 64,383
Aquaculture 86,773 86,773
SmartRivers 70,339 708 71,047
482,225 32,661 514,886
DIRECT COSTS OF CHARITABLE ACTIVITIES
2020f 2019
f
Staff costs 337,973 363,159
Members
communications		 25,217 36,803
Office costs 5,979 6,292
Sundries 695 4,872
Education
and training		 1,057
Projects and research 2,844 8,451
Consultancies 34,616 29,958
Travel and subsistence 2,111 9,248
Aquaculture 22,885 33,825
Water Action 19,234 16,113
SmartRivers 30,671 38,303
482,225 548,081

SUPPORT COSTS
Governance
costs
General 31,953
SmartRivers 708
32,661
Support costs, included in the above, are as follows:
2020 2019
Smart Total Total
General
F		 Rivers activities
f		 activities
F
Auditors'
remuneration		 6,500 6,500 4,235
Auditors'
remuneration		 for non audit work 562 562 2,135
Office insurance 6,602 6,602 6,261
Trustees expenses 228
Legal and professional fees 4,962 4,962 3,821
Other costs 3,910 3,910 3,892
Amortisation
of intangible		 fixed assets 3,630 3,630 4,840
Depreciation
oftangible		 fixed assets 5,787 708 6,495 5,073
31,953 708 32,661 30,485
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2020 2019
E F
Auditors'
remuneration		 6,500 4,235
Other non-audit
services		 562 2,135
Depreciation
-owned assets		 6,495 5,073
Website costs amortisation 3,630 4,840
Operating
lease rentals		 13,300 14,176

STAFF COSTS
2020 2019
F
Wages and salaries 293,463 314,128
Social security costs 29,437 30,993
Other pension costs 15,073 18,038
337,973 363,159
Total termination
payments		 amounted to F12,000 which were paid during the year.
The average
monthly		 number of employees during the year was as follows:
2020 2019
Full time management & admin 5 4
Part time support 4 5
The number
ofemployees		 whose employee benefits (excluding employer pension costs) exceeded 260,000was:
2020 2019
F60,001 —F70,000 2
870,001 —F80,000
Pension costs relating to these employees were F5,948 (2019:F5,826).
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
f f.
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 349,503 184,615 534,118
Other trading
activities		 123,218 123,218
Investment
income		 8,891 8,891
Other income 9,759 3,995 13,754
Total 491,371 188,610 679,981
EXPENDITURE ON
Raising funds 86,657 86,657
Charitable
activities
General 328,318 328,318
Juniors
Fund		 110 110
Chalkstream
Project		 43,969 43,969
Aquaculture 83,144 83,144
Riverfiy Census 123,025 123,025
Total 414,975 250,248 665,223
Net gains/(losses)
on		 investments 31,222 31,222
NET INCOME/(EXPENDITURE) 107,618 (61,638) 45,980
Transfers
between
funds		 ~59.1 79) 59,179
Net movement
in funds		 48,439 (2,459) 45,980
13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds
f		 funds
E		 funds
RECONCILIATION OF FUNDS
Total funds brought forward 481,256 3,830 485,086
TOTAL FUNDS CARRIED FORWARD 529,695 1,371 531,066
14. INTANGIBLE FIXEDASSETS
Website
costs
E
COST
At 1 January 2020 and 31 December 2020 14,520
AMORTISATION
At 1 January 2020 10,890
Charge for year 3,630
At 31 December 2020 14,520
NET BOOK VALUE
At 31 December 2020
At 31 December 2019 3,630
15. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
E
COST
At 1 January 2020 22,722
Additions 4,371
Disposals
At 31 December 2020 27,093
DEPRECIATION
At 1 January 2020 16,637
Charge for year 6,495
Eliminated
on disposal
At 31 December 2020 23,132
NET BOOK VALUE
At 31 December 2020 3,961
At 31 December 2019 6,085

Listed
investments
F
MARKET VALUE
At 1 January 2020 354,262
Additions 304,336
Disposals (319,379)
Revaluations 37,727
At 31 December 2020 376,946
NET BOOK VALUE
At 31 December 2020 376,946
At 31 December 2019 354,262
All listed investments are held in unit trusts.
STOCKS
2020 2019
F
Cloth and pin badges and caps 173 177
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020 2019
E F
Trade debtors 2,205 1,707
Other debtors 168,678 79,221
170,883 80,928

CREDITORS: AMOUN TS
FALLING DUE WITHIN ONE Y		 EAR
2020
f		 2019
Trade creditors 10,934 19,763
Social security and other taxes 11,239 8,599
Other creditors 3,322 2,990
Accruals and deferred income 100,939 87,408
126,434 118,760

Under 1 Over 1 Total
year year
F F F
At 1st January 2020 60,135 60,135
Additions during the year 66,275 66,275
Amounts released to income ~40 135 ~40 135
At 31st December 2020

Minimum
lea		 s e p ayments under non-cancella ble
operating
lease		 s fall due as follo ws:
2020
f		 2019
Within one year 3,325 13,300
Between one and five years 3,325
3,325 16,625
MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.20
f		 in funds funds
F		 31.12.20
f.
Unrestricted funds
General
Fund		 520,308 225,813 (278,654) 467,467
Designated Fund —Water Action 120,000 120,000
Designated Fund —Communications 20,000 20,000
Revaluation Reserve 9,387 13,839 23,888 47,114
529,695 239,652 (114,766) 654,581
Restricted funds
Juniors'
Fund		 1,371 1,371
Aquaculture Campaign/Salmon Farm
Reform (43,135) 53,135 10,000
Water Action (previously Chalkstream) (60,923) 60,923
Smart Rivers 9,457 708 10,165
Sea Trout 100 100
Red List 15,467 15,467
1,371 ~79,034) 114,766 37,103
TOTAL FUNDS 531,066 160,618 691,684
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources
F		 expended
f		 losses
F		 in funds
f
Unrestricted funds
General
Fund		 586,079 (360,266) 225,813
Revaluation Reserve 13,839 13,839
586,079 (360,266) 13,839 239,652
Restricted funds
Juniors'
Fund
Aquaculture Campaign/Salmon Farm
Reform 43,638 (86,773) (43,135)
Water Action (previously Chalkstream) 3,460 (64,383) (60,923)
Smart Rivers 80,504 (71,047) 9,457
Sea Trout 100 100
Red List 15,467 15,467
143,169 ~222,203) ~79,034)
TOTAL FUNDS 729,248 ~582,469) 13,839 ~160,618)

Comparative s
for m		 ovem ent
in funds
Net Transfers
movement between At
At 1.1.19 in funds
f		 funds 31.12.19
f
Unrestricted funds
General
Fund
Revaluation
Reserve		 499,891
~18,635)		 76,396
31,222		 (55,979)
~3,200)		 520,308
9,387
481,256 107,618 (59,179) 529,695
Restricted funds
Juniors'
Fund		 1,481 (110) 1,371
Aquaculture Campaign/Salmon
Farm Reform (12,656) 12,656
Fishfarming Co-ordination Fund 2,349 (2,349)
Chalkstream
(Water
Riverfly Census/Smart		 Action)
Rivers		 (43,799)
~5,073)		 43,799
5,073
3,830 ~61,638) 59,179 1,371
TOTAL FUNDS 485,086 45,980 531,066
Comparative
net move		 ment
in funds,
inclu		 ded
in the above are a		 s follows:
Incoming Resources Gains and Movement
resources
f		 expended
f		 losses
f		 in funds
f
Unrestricted
funds
General
Fund		 491,371 (414,975) 76,396
Revaluation
Reserve		 31,222 31,222
491,371 (414,975) 31,222 107,618
Restricted funds
Juniors'
Fund		 (110) (110)
Aquaculture
Campaign/		 Salmon
Farm Reform 70,488 (83,144) (12,656)
Chalkstream
Riverfly Census/Smart		 Rivers 170
117,952		 (43,969)
~123,025)		 (43,799)
~5,073)
188,610 ~250.248 ~61.638)
TOTAL FUNDS 679,981 ~665,223) 31,222 45,980