OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

REFERENCE AND ADMINIST RATIVE
DET		 AILS
Principal address
Ramshill
East Winterslow
Salisbury
Wiltshire
SP5 1QF
Trustees
Mr William
D A Hicks QC		 - Chairman
Mr Anthony
RW Bostock
Mr David W Rowley
Mr William F Sandford
Mrs Sarah P Scrope —retired 24.11.21
Mr Neil
H Cooper
Mr Steve Edge
Mr J Tarquin
Millington-Drake
Mr Victor N Beamish
Mr Simon M Browne
Mr Clement Booth
Ms Angela Webb
Mr Simon Clark
Mr Robert J Hollis - appointed 23.02.22
Mr Philip A F Studd - appointed 23.02.22
Mr Carl Sayer - appointed 23.02.22

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Notes 5 8
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 3 495,917 233,188 729,105 614,776
Other trading
activities		 4 102,179 102,179 92,076
Investment
income		 5 6,929 6,929 6,032
Other income 1,193 40,348 41,541 16,364
Total 606,218 273,536 879,754 729,248
EXPENDITURE ON
Raising funds 6 97,917 97,917 67,583
Charitable
activities		 7
General 282,812 282,812 292,683
Juniors Fund
Water Action 133,663 133,663 64,383
Aquaculture 125,779 125,779 86,773
Red List 25,000 25,000
SmartRivers 113,731 113,731 71,047
Total 380,729 398,173 778,902 582,469
Net gains/(losses) on investments 25,014 25,014 13,839
NET INCOME/(EXPENDITURE) 250,503 (124,637) 125,866 160,618
Transfers
between		 funds 22 (195,047) 195,047
Net movement
in		 funds 55,456 70,410 125,866 160,618
RECONCILIATION OF FUNDS
Total funds brought forward 654,581 37,103 691,684 531,066
TOTAL FUNDS CARRIED FORWARD 710,037 107,513 817,550 691,684

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Notes 6 6
FIXEDASSETS
Intangible
assets		 14
Tangible assets 15 3,054 4,523 7,577 3,961
Investments 16 402,428 ~402 428 376,946
406,482 4,523 410,006 380,907
CURRENT ASSETS
Stocks 17 173 173 173
Debtors 18 61,718 11,329 73,047 170,883
Cash atbank 275,270 106,644 380,814 266,155
337,161 116,873 464,034 437,211
CREDITORS
Amounts
falling due within one year		 19 (32,606) (13,883) (46,489) (126,434)
NET CURRENT ASSETS 304,565 ~102990 407,545 310,777
TOTAL ASSETSLESSCURRENT LIABILITIES 710,037 107,513 817,550 691,684
NET ASSETS 710,037 107,613 817,550 681,684
FUNDS 22
Unrestricted
funds		 710,037 654,581
Restricted funds 107,613 37,103
TOTAL FUNDS ~817550 691,684

2021 2020
Notes 8 E
Cash flows from operating activities
Cash generated
from operations		 1 117,378 68,595
Net cash (used in)/provided by operating activities 117,378 68,595
Cash flows from investing activities
Purchase
of tangible
fixed assets		 (9,180) (4,371)
Purchase
of fixed asset investments		 (90,052) (304,336)
Sale offixed asset investments 89,584 295,491
interest received 187 22
Dividends
received		 8,742 6,010
Net cash (used in)/provided by investing activities ~2,719) ~7,184)
Change
in cash and cash		 equivalents in
the reporting
period		 114,659 61,411
Cash
and
cash
equivalents		 at the
beginning
ofthe reporting		 period 268,155 204,744
Cash and cash equivalents at the end of
the reporting
period

ACTIVITIES
2021 2020
E F
Net
income/(expenditure)		 for the reporting period (as per the
Statement of Financial Activities) 125,866 160,618
Adjustments
for:
Depreciation
charges		 5,564 10,125
(Gain)/losses
on investments		 (25,014) (13,839)
Interest received (187) (22)
Dividends
received		 (6,742) (6,010)
Decrease
in stocks		 4
Decrease/(Increase) in debtors 97,836 (89,955)
(Decrease)/increase in creditors @79,945) 7,674
Net cash (used in)/provided by operations 117,378 68,595

ANALYSIS OF CHANGES
IN NET FUN		 DS
At 1.1.21 Cash flow At 31.12.21
f E 6
Net cash
Cash at bank 266,155 114,659 380,814
266,155 114,659 380,814
Total 266,155 114,659 380,814

over the leas over the leas e term. e term.
DONATIONS AND LEGACIES
2021
6		 2020f
Legacies 93,511 80,000
Membership income 190,834 199,165
Sponsorship, donations and grants 444,760 335,611
729,105 614,776
OTHER TRADING ACTIVITIES
2021 2020
6 F
Fundraising events and draws 102,179 92,076
INVESTMENT INCOME
2021 2020
6 6
Investment income 6,929 6,032

Raising don a tions
and legacies
2021
6		 2020f
Office costs 14,860 22,849
Recruitment and retention 1,602
Irrecoverable vat 32,453 19,688
Entertainment and other costs 1,584 100
50,499 42,637
Other trading activities
2021 2020
6
Administration offundraising 6,162 459
Office costs 3,307 4,254
Irrecoverable vat 7 222 3,666
Fundraising events and draws 30,727 16,563
Cost ofsale stock 0 4
47,418 24,946
Aggregate
amounts		 97,917 67,583
CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 8)
f		 note 9)
2		 Totals
General 257,948 24,864 282,812
Juniors
Fund
Water Action 133,663 133,663
Aquaculture 125,779 125,779
Red List 25,000 25,000
SmartRivers 110,762 2,969 113731
653,152 27,833 680,985
DIRECT COSTS OF CHARITABLE ACTIVITIES
2021 2020
E
Staff costs 348,396 337,973
Members
communications		 47,280 25,217
Office costs 5,727 5,979
Sundries 695
Education
and training		 500
Projects and research 9,379 2,844
Consultancies 34,616
Travel and subsistence 824 2,111
Aquaculture 56,538 22,885
Water Action 94,819 19,234
Red List 25,000
SmarlRivers 64,689 30,671
653,152 482,225
Continued. ..

SUPPORT COSTS
Governance
costs
f
General 24,864
SmartRivers 2,969
27,833
Support costs, included in the above, are as follows:
2021 2020
Smart Total Total
General
2		 Rivers
f		 activities
5		 activities
f
Auditors'
remuneration		 6,500 6,500 6,500
Auditors'
remuneration		 for non audit work 500 500 562
Office insurance 8,501 8,501 6,602
Trustees expenses
Legal and professional fees 3,400 3,400 4,962
Other costs 3,368 3,368 3,910
Amortisation
of intangible		 fixed assets 3,630
Depreciation
of tangible		 fixed assets 2,595 2,969 5,564 6,495
24,864 2,969 27,833 32,661
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2021 2020
5 2
Auditors'
remuneration		 6,500 6,500
Other non-audit
services		 500 562
Depreciation
- owned assets		 5,564 6,495
Webstte costs amortisation 3,630
Operating
lease rentals		 1,670 13,300

12. STAFF COSTS
2021 2020f
Wages and salaries 311,319 293,463
Social security costs 22,634 20,437
Other pension costs 14,444 15,073
348,397 328,973
The average
monthly		 number of employees during the year was as follows:
2021 2020
Full time management 8 admin 5 5
Part time support 6 4
The number ofemployees whose employee benefits (excluding employer pension costs) exceeded 860,000was:
2021 2020
860,001 —F70,000 1 2
Pension costs relating to these employees were F3,190(2020:85,948).
13. COMPARATIVES
FOR THE STATEMENT		 OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds
F		 funds
f		 funds
8
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 478,216 136,560 614,776
Other trading
activities		 92,076 92,076
Investment
income		 6,032 6,032
Other income 9,755 6,609 16,364
Total 586,079 143,169 729,248
EXPENDITURE ON
Raising funds 67,583 67,583
Charitable
activities
General 292,683 292,683
Juniors Fund
Water Action 64,383 64,383
Aquaculture 86,773 86,773
SmartRivers 71,047 71,047
Total 360,266 222,203 582,469
Net gains/{losses)
on		 investments 13,839 13,839
NET INCOME/(EXPENDITURE) 239,652 (79,034) 160,618
Transfers
between
funds		 (114,766) 114,766
Net movement
in funds		 124,886 35,732 160,618
13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
E F f
RECONCILIATION
OF FUNDS
Total funds brought forward 529,695 1,371 531,066
TOTAL FUNDS CARRIED FORWARD 654,581 37,103 691,684
14. INTANGIBLE FIXEDASSETS
Website
costs
F
COST
At 1 January
2021 and 31 December 2021		 14,520
AMORTISATION
At 1 January
2021		 14,520
Charge for year
At 31 December 2021 14,520
NET BOOK VALUE
At 31 December 2021
At 31 December 2020
15. TANGIBLE FIXEDASSETS
Fixtures
and
fittings
f
COST
At 1 January
2021		 27,093
Additions 9,180
Disposais (4,961)
At 31 December 2021 31,312
DEPRECIATION
At 1 January
2021		 23,132
Charge for year 5,564
Eliminated
on disposal		 ~4,961)
At 31 December 2021 23,735
NET BOOK VALUE
At 31 December 2021 7,577
At 31 December 2020 3,961

Listed
investments
MARKET VALUE
At 1 January 2021 376,946
Additions 90,052
Dieposals (81,187)
Revaluations 16,617
At 31 December 2021 402,428
NET BOOK VALUE
At 31 December 2021 402,428
At 31 December 2020 376,946
All listed investments are held in unit trusts.
17. STOCKS
2021 2020
8
Cloth and pin badges and caps 173 173
18. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
8 f
Trade debtors 4,493 2,205
Other debtors 68,554 168,678
73,047 170,883
Included
in other debtors		 is F6,092 (2020:85,797) in relation to prepayments and accrued income.
19. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
E
Trade creditors 2,414 10,934
Social security
and other		 taxes 13,586 11,239
Other creditors 6,029 3,322
Accruals and deferred income 24,460 100,939
46,489 126,434
20. DEFERRED INCOME
Under 1 Over 1 Total
year year
8 8
At 1stJanuary 2021 86,275 86,275
Additions
during the year
Amounts
released
to income		 (86275) (86275)
At 31st December 2021

Minimum
leas		 e payments under non-cancellab le
operating
leases		 fall due as follo ws:
2021 2020
f f
Within one year 3,325
22. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.21 in funds
f		 funds
f		 31,12.21
f
Unrestricted funds
General
Fund		 46T,467 225,489 (296,650) 396,306
Designated
Fund —Water Action		 120,000 80,000 200,000
Designated
Fund - Communications
Revaluation
Reserve		 20,000
47,114		 25,014 30,000
~8,397)		 50,000
63,731
654,581 250,503 (195,047) 710,037
Restricted funds
Juniors'
Fund		 1 3T1 1,371
Aquaculture
Campaign/Salmon		 Farm
Reform 10,000 (71,954) 61,954
Water Action (previously Chalkstream) (123,844) 123,844
Smart Rivers 10,165 95,57T 105,742
Sea Trout 100 300 400
Red List 15,467 ~24,716) 9,249
37,103 (124,637) 195,047 107,513
TOTAL FUNDS 691,684 125,866 817,550
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources
f		 expended
F		 losses in funds
Unrestricted funds
General
Fund		 606,218 (380,729) 225,489
Revaluation
Reserve		 25,014 25,014
606,218 (380,729) 25,014 250,503
Restricted funds
Juniors'
Fund
Aquaculture
Campaign/Salmon		 Farm
Reform 53,825 (125,779) (71,954)
Water Action (previously Chalkstream) 9,819 (133,663) (123,844)
Smart Rivers 209,308 (113,731) 95,577
Sea Trout 300 300
Red List 284 ~25,000) ~24,716)
273,536 (398,173) ~124,637)
TOTAL FUNDS 882,704 (778,902) 25,014 125,866

Net Transfers
movement between At
At 1.1.20 in funds funds
6		 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
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended
F		 losses
f		 in funds
6
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)