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|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|
##
##
##
##
##