## **BRISTOL NATURAL HISTORY CONSORTIUM** ## **(A company limited by guarantee)** **REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** **Company registration number: 06472186 Registered charity number: 1123432** ## **BRISTOL NATURAL HISTORY CONSORTIUM** ## **REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** |CONTENTS
Highlight report
Trustees’ report
Independent Examiner’s report
Statement of financial activities
Balance sheet
Notes to the financial statements|Page| |---|---| ||1
4
6
9
10
12| **THE NATURAL HISTORY CONSORTIUM** Members Annual Summary 2020 ## **2020 An Unexpected Year** **2020 was flagged as a highly consequential year for the environment with major decisions around national and international policy much anticipated.** With the Covid-19 pandemic and resulting lockdowns, the impact of 2020 for the environment was brought much closer to home as daily lives were interrupted and put on hold. As roads fell silent, pollution dropped and wildlife reclaimed the streets, the impact of human activity on the environment was brought into stark focus whilst the value of nature for our health and wellbeing leapt to the forefront of public consciousness. Based regionally in the West of England and nationally active, the Consortium is unique in bringing together organisations from across policy, academia, conservation and media within a shared charitable structure. The charity provides a vehicle for delivering shared projects, and a small and experienced core team facilitate collaboration between the organisations. A lot has changed since our last annual report 12 months ago, and in this demanding year the partnership has shown extraordinary resilience and ambition to not only survive, but thrive growing our reach and driving innovation as we work together to engage people with the natural world. By pivoting quickly and supporting each other through two national lockdowns the partnership continues to convene, reflect and evolve alongside the environmental communications sector as it resets, rebuilds and reimagines itself for this new landscape. ## **2021 This Is Our Time** Nature is high on the agenda politically, and socially as lockdown has changed our relationship to the outdoors **After the challenges of 2020 there is a lot of expectation for 2021 to bring about positive change.** For the last couple of years, we have seen the spotlight land on individual environmental issues and 2021 promises great opportunities to rebuild and help shape the emerging normality. A wave of youth led social change has created an atmosphere of empowerment and individual action Postponed from 2020, COP26, The Environment Bill, declarations of Ecological Emergencies and other key political ‘moments’ in 2021 will sharpen focus on environmental decision making We have a strong, highly engaged partnership that is unique in its mix of sectors and local and national organisations We have accelerated our collaborative innovation through the pandemic, supported and convened our communities of influence and swiftly built skills and experience of delivering through lockdown, cementing a strong position for the partnership to drive positive change in 2021. **!** We are embedding our learning from this year into prototypes for 2021 programmes We have an excellent track record for delivery of highly complex, multi-stakeholder projects and associated brand recognition for our major programmes We are now well-placed to play a major part in creating a great future including some exciting opportunities already in the pipeline. The Natural History Consortium is a charitable partnership between 13 organisations engaging people with the natural world through collaborative action 1 ## **Delivering Under Lockdown** ## **BioBlitz** ## **Festival Of Nature** ## **Communicate** In 2020 NHC continued to show leadership in the development of BioBlitz as a format for public engagement in biological recording and citizen science, representing the West of England in the 3rd international City Nature Challenge. NHC represents Bristol & Bath City Region and spearheads UK participation in this global race for citizens to generate the most wildlife records data possible in 4 days. Bringing together content from across the partnership under a common framework for engagement, Festival of Nature is the UK’s largest free celebration of the natural world delivering an exciting new programme across the West of England each year since 2003. ## **Antarctica Day** ## June 2020 Started in 2004, Communicate is an annual environmental communication conference bringing together a diverse group of delegates each year to develop their skills, share best practice and debate latest issues in science communication, nature conservation and engaging people with the natural world. ## **Communicate 2020** November 2020 ## **City Nature Challenge** April 2020 One of the few programmes running under England's first full lockdown, City Nature Challenge reached new audiences, got press attention and demonstrated what was possible as we empowered residents of the West of England to observe and record wildlife from their windows, gardens and on their daily outdoor exercise using a free mobile phone app. Leading a national collaboration, we enlisted the help of enthusiastic influencers on Instagram to reach beyond the region and build a new online volunteer community. Whilst our usual programme of large-scale events was curtailed by lockdown, we used the FON brand to pivot existing grant commitments to pilot fully online forms of engagement. We used the celebration of 200 years of Antarctic exploration to provide NHC partners with an online platform to test a series of formats for delivering activities digitally. This built on pilot work done in 2019 where we delivered the world’s first digital environmental festival alongside our live events programme and we've been sharing the learning with organisations ever since. Delivered during England’s second national lockdown, Communicate 2020 was designed as an entirely online experience, pioneering the use of specialist conferencing software to create and deliver an engaging 2-day event and push the boundaries of what can be achieved in digital formats. With efforts to make the conferencing as accessible as possible we convened our largest conference ever with over 800 delegates representing over 250 organisations. **56% 1,044** increase in online event participation views **8,875 51** species records DataBlitz collected volunteers **550 27** iNaturalist volunteer observers recorders (regional) trained **4,745** people logged in to watch the events **376** people asked questions/left comments **453% 862** increase in delegates attendance registered **220 85** organisations speakers represented Collaborated with **10** other cities partnerships and **30** social media influencers to activate national community of **4,661** recorders in lockdown generating **71,511** national records **5** sessions showcasing different formats and partner content **10.5 78%** hours average of delegates time online per rated excellent delegate value The Natural History Consortium is a charitable partnership between 13 organisations engaging people with the natural world through collaborative action 2 ## **Strenghtening The Support Network** ## **Convening Power** **----- Start of picture text -----**
Convening Power Festival
Of Nature
At a time where unexpected and catastrophic capacity
Direct delivery to public
pressures on organisations put partnership working at audiences in the region as
risk of being deprioritised, NHC were able to consolidate well as regional, national
our core communities of practice and use the and international festival
communities of practice
opportunity to support and convene these intersecting
sectors by providing platforms for organisations
working with reduced staffing through lockdown.
Bioblitz
national and
international
Communicate
biological recording
and citizen science environmental
community communications
of practice sector of the UK
and beyond
**----- End of picture text -----**
## **Supporting Partner Priorities** Looking beyond our three core programmes above, we found new ways to work with Consortium members to make things happen together. These projects provided opportunities to support delivery of partners individual priorities, build capacity and facilitate collaboration between partners. **West Of England Future Parks Futures X Collaborative Bristol Ecological Nature PartnerAccelerator Instagram Funding Bids Emergency ship Conference** Sharing our digital Developing our Exploring new Developing our Coordinating the learning to support learning and formats for partnering capacity for research strategy with Avon NHC members who evaluation portfolio with social media bids including NERC Wildlife Trust, are part of the WENP and working closely influencers to citizen science joint involving other NHC network by on the engagement cocreate content bid with UWE Bristol partners and leading a co-delivering the aspects of this major as part of major and The Natural series of launch annual WENP programme involving University partnership History Museum conversations with conference 2020 several NHC partners project Bristol's Mayor's office *through subsidised involvement in Festival of Nature or Communicate NHC has supported 344 organisations over the last three years* and we have worked with another 30 in 2020 *and/or part of our peer-to-peer learning around BioBlitz The Natural History Consortium is a charitable partnership between 13 organisations engaging people with the natural world through collaborative action 3 **BRISTOL NATURAL HISTORY CONSORTIUM** ## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020** ## **Reference and administrative details** |Company number:|06472186| |---|---| |Charity number:|1123432| |Registered office:|1 Little King Street| ||Bristol| ||BS1 4HW| |Bankers:|The Co-operative Bank| ||Kings Valley| ||Yew Street| ||Stockport| ||SK4 2JY| |Independent Examiners:|| ||Linden Accountants Limited| ||Scrapstore House,| ||21 Sevier Street,| ||St Werburghs| ||Bristol| ||BS2 9LB| |**Key management personnel**|| |Trustees:|Justin Morris – Bristol Zoo| ||Ian Barrett – Avon Wildlife Trust| ||Peter Ball – Independent Trustee| ||Martin Brasher – Independent Trustee| ||Rosa Robinson - Independent Trustee| |Principal Staff:|Savita Willmott (Chief Executive)| |Company Secretary:|Savita Willmott| ## _**Governing Document**_ The organisation is a charitable company limited by guarantee, incorporated on 14th January 2008 and registered as a charity on 3 April 2008. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. The Consortium has 14 partners, which work together in the following way: ## _Members_ : Bristol Zoo Gardens and Avon Wildlife Trust are members of the organisation. In accordance with the Memorandum and Articles of Association, each member has the right to appoint one representative to the Board of Trustees. The members also each have the right to appoint one representative to the Steering Group. ## _Associate members (Consortium members):_ Bath & North East Somerset Council, BBC, Bristol City Council, Forestry England, Natural England, University of Bristol, University of the West of England, University of Bath, National Trust, Wildfowl Wetlands Trust, and The Woodland Trust are associate members (Consortium members). In accordance with the Memorandum & Articles they have the right to appoint one representative to the Steering Group. 4 Organlsatlonal structurn Th8 Consortium undertakes a range of activities that are managed in the following way.. Trusteg8- The Trustees undertake financial responsibility for the organisation in accordanc￿ with charity law. The Trustees meet on a quarterty basis. The Trustees are re¢rnit6d and appointed from each of the Consorts"um's legal members. one from each. as well as independent Truste6s as ctropted by The Board. Members of the ly)aid operate a"rolling chairf lo lead each meets"ng. Ste8rSng Group The Steering Group undertake responsibility for all strategic pL8nning and development for the organisation. The Sleerlng Group meets every two rmnths. Rlsk Manag•m•nt The steering group and the Trustees have considered the key risk5 facing the Consortium and have taken steps to mil￿ate them. Tru8t•O8' r•¥pon8lbllltles In relatlon to the financial statements Company law requires the Trustee Board to prepare financial slatemenl$ for each financial year which give a true and fair view of the stale of affairs of the charitable company as al the balance sheet and of ils incoming resources and application of reSoUr￿s. including income and expenditure, for the financial year. In preparing those finanaal slalemenls. the Trustee Board shouky follow best practice and.. Select suitable accounting policies and apply them ¢onsislently,' Observe the methods and principles in the Charil*$ SORP., Make judgements and estimates that are reasonable and pwdenl. Slate whether applicable UK accounting standards have been fol￿wed, $ubje¢t to any material departures disclosed and explained in the financial statements- Prepare financial state￿￿nts on the going concem basis unless il 1$ inappropriate to assume that the charity will continue in business. The Trustee Board is responsible for maintaining proper accounting records which disclose, with reasonable accuracy at any time, the financial F)osilion of the charitable company and lo enable them to ensure that the financial stalerrents comply wllh the Companies Act 2006. They are also responsible f￿ safeguarding the assets of the ¢harrtable company and hence for taking reasonable steps for the prevention and detection of fraud and other iiregularities. The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of rinanclal slalemenls. Mombers of the Trustee Board. who are directors for the purpose of company law and Trustees for the purF¥)se of charity law, who served during the year and up to the date of Ihls ￿pOrt are sel out on page 14. In accordance with company law. as the charity's Trustees, we certify that.. So far as we are aware, there is no relevant audit infomialion of whlch the charity's Independent Examiner is unaware., and As the Trustees of the charity we have taken all steps that ought to have been taken In order to make ourselves aware of any relevant audit infom)ation and lo establish that the charity's Independent Examiner is aware of that information. Approved by the Trustee Board on and signed on its behalf by.. Peter Ball (On behalf of Trustees) Date INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRISTOL NATURAL HISTORY CONSORTIUM I report to the charity trustees on my e￿minatIon of the accounts of the Company for the year ended 31 Decemter 2020. Responsibilities •Thd basis of report As the charity's trustees of the Ccmpany land also bts director5 for the Pu￿1$e$ of company law) you are responsible for the preparation ol the aCt￿rtts in accordance vAth the requwements of the CompanEs Act 2006 Ilhe 2006 Act'i. Having satisfied myself that accounts of the Company are not required to be audited under Part 16 of the 20[6 Act and are eligible for independent examination. I rewrt in respect of my eXaMinat￿n of your ¢harily's accounts as carried out under section 14S of the Charilies 2011 I'lhe 2011 h£t'l. In Car￿ng out my examinalioft I have followed the Oire¢tsons given by the Charity CommBsion under sec1v￿ 145(51 (bl of the 2011 A¢L Ind•p•nd•nt •x•mln•e8 •tat•m•nl I have completed my examination. I confiTrn ihat rK) matt•rs hav• Con￿ to my attentyon in ￿nneCt￿n wlh th• examination giving me cause lo believe.. accounbng rec(Yds were not kepl in respect ol Ihe Company as required by section 386 of the 2006 Act,. Dr the a¢c¢unls do not acc(Jfd with those records,. or the accounts do not Comply the accounting requirements of section 396 of the 2006 Act other than any requirement Ihat the a¢¢ounts give a 'lrue and fair view which is nol a rnatter considered as part ol an Independent examination". or the accounts have not been prepared in accordance with the method5 and principles of the Slalemenl cf Recommended Practtt lof accounting and reporting by charrties lapplicable to chaflties preparing their accounts In accordance with the Financial ReFQrt'ing Slandwd applicable in the UK and Rewbtic of Ireland IFRS 10211. I have no concerns and have come xross no other matters In connectk)n wilh the examinakn'on lo %thich attenb'on should be drawn in this report in order to enable a proper understanding ol the accounts lo De reached. Slgn•d: Name: AddrMs: O¥tv: PfiSE uMITQ),stfifrgo seiiE£ $7llry, . .QSL9LPJ ## **BRISTOL NATURAL HISTORY CONSORTIUM** ## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020** The Trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ending 31 December 2020 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum & Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). The company has taken advantage of the exemption to not have to prepare a strategic report in accordance with “The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013”. The charity’s legal name remains Bristol Natural History Consortium, however the operating and public name for the partnership is The Natural History Consortium (NHC) ## **1. Our purposes and activities** The mission statement and objectives are regularly reviewed on an annual basis by Consortium members. ## **1.1 Our mission statement:** The Natural History Consortium ‐ Engaging people to take action for the natural world through collaboration ## **1.2 Our objectives:** The company’s charitable objects are to advance the public understanding of wildlife and the natural environment and their conservation. It achieves this by: - Delivering entertaining and informative events and activities that inspire greater public interest, volunteering - and action for nature - Facilitating, developing, and disseminating novel communication techniques that engage the widest possible - audience - Building, supporting and piloting effective partnerships that bring together diverse organisations that face - similar challenges and issues, and help organisations learn from each other ## **1.3 Ensuring our work delivers our objectives** The Consortium’s Trustees and Steering Group review progress of the partnership and activities through regular Trustees’ meetings and bi‐monthly Steering Group meetings. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the Trustees consider how our activities will contribute to and deliver our mission statement. ## **1.4 Our activities** We carry out these objectives through a range of activities, guided by our mission statement: - Festival of Nature – an annual public festival - Communicate – an annual conference and an online community supported by research and resources. - Education projects – a range of projects with multiple partners across the UK focused on both informal and formal learning opportunities. - Research and evaluation. - Governance and management. ## **1.5 How our activities deliver public benefit** The relationship of our activities to the target beneficiaries are described below. All of our charitable activities focus on environmental communication. ## _**Covid‐19 impact on 2020 activities**_ NHC’s activities were affected by the Covid‐19 pandemic and the lockdowns that took place in the spring and autumn of 2020. Elements of usual programming, such as large‐scale live events during Festival of Nature, City Nature Challenge and Communicate were adapted to a digital setting. ## _**1.5.1 NHC Volunteer Programme**_ NHC runs an on‐going, active volunteer programme designed to train and support students, those looking to develop skills, and those looking to make a change of career. In 2020 the volunteering programme focused on digitally engaging with volunteers 7 throughout City Nature Challenge. Using the Festival of Nature Instagram account NHC also ran a digital volunteering pilot supporting an online community of Instagrammers who post exclusively about nature and wildlife encouraging them to collaboratively create content promoting the challenge. This group comprised of 30 people who had significant follower numbers and the pilot format was later repeated in November 2020. In 2014 NHC established an independent group, Bristol Nature Network (BNN), in response to demand from volunteers for year‐ round activity targeting people between 18‐30 year’s old. In 2020 NHC worked with the Bristol Nature Network committee to organise a “relaunch” of the network with the aim to encourage a more diverse membership and empower members to take a more active role in the running of activities. ## _**1.5.2 Programmes**_ Please see pages 2‐4 for an outline of programme activities in our Highlights document. ## **2. Our future plans** ## **2.1 Volunteer Programme 2021** In 2021 NHC is looking into how to further up‐skill and train volunteers in the lead‐up to the Festival of Nature programme. Building on the success of its online engagement in 2020 for City Nature Challenge, NHC will work with online communities and the Bristol Nature Network to run training events and volunteering opportunities in 2021. We will also seek to develop our digital volunteering programme, working with others, in order to build on learning during 2020. ## **2.2. Programmes** _Festival of Nature 2021_ will be held in the summer between April and June 2021 The festival will launch during City Nature Challenge as NHC will once again direct the Bristol and Bath City Regions’ participation between 30[th] – 3[rd] May. Building on successful elements of the 2020 challenge we will work with Festival volunteers to engage with a wide audience of citizens across the Bristol and Bath region. NHC will work with consortium members to facilitate a programme of collaboratively organised events between City Nature Challenge and the end of June. Building on learning in 2020 and 2019, NHC will organise the majority of festival events so that they are accessible to audiences either in person, or digitally. _Communicate 2021_ will be held across three events in June, September and January 2022, with the intention of the January event to be run as a hybrid activity ## _National and European BioBlitz_ NHC will continue to be active in the national and international BioBlitz community and support the UK community of practice around the format. This will include using the _City Nature Challenge_ as a catalyst for partnership and opportunity for research into the effectiveness of new platforms and formats for engagement with nature. Plans for 2021 include: - Refresh of infrastructure and directory for 2021 BioBlitz events - Conducting research tackling some of the basic gaps in knowledge around participation. - Developing and disseminating appropriate tool‐kits/training for members to support best practice in engagement and implementing framework NHC will continue to co‐chair the European BioBlitz Network taking an active role in developing international best practice and opportunities for partnership and joint funding bids. This will include influencing the transition from a funded working group under the international DITOS project to a less formal working group using learning from our experience in the UK. Throughout 2021 NHC will continue to support the regional and national Parks Accelerator programme by conducting innovative evaluation, learning and dissemination of local partnership delivery whilst sharing the national learning across the Communicate community. ## **2.3. Website** A major project for 2021 will be commissioning and designing a new website for the charity following an assessment of the current web presence. ## **3. Further notes to the accounts** Funds totalling £24,000 have been designated for use in 2021. This is comprised of £7500.00 for staffing costs for the Parks Accelerator project, and £16,500.00 for staffing and programme costs for City Nature Challenge and Festival of Nature 2021. 8 ## **BRISTOL NATURAL HISTORY CONSORTIUM** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **(INCLUDING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2020** |**INCOME AND EXPENDITURE**
**Note**
INCOME FROM
Donations
3
Other trading activities
Investments
_Charitable activities:_
Festival of Nature
4
Communicate Conference
4
Education and Engagement
4
_Other income_
TOTAL INCOME
EXPENDITURE ON:
_Charitable activities:_
Festival of Nature
5
Communicate Conference
5
Education and Engagement
5
TOTAL EXPENDITURE
5
Net income/(expenditure) and net
movement in funds for the year
Reconciliation of funds:
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Funds**
**£**
66,517
-
-
37,310
32,963
52,987
-
189,777
55,206
60,449
46,998
162,654
27,123
31,904
59,027|**Restricted**
**Funds**
**£**
1,900
-
-
20,770
4,380
4,380
-
31,430
6,977
1,736
1,736
10,450
20,980
-
20,980|**Total Funds**
**2020**
**£**
68,417
-
-
58,080
37,343
57,367
-
221,207
62,184
62,186
48,734
173,104
48,103
31,904
80,007|**Total Funds**
**2019**
**£**
99,041
117
-
131,660
42,120
32,642
-| |---|---|---|---|---| |||||305,580| |||||206,088
50,637
10,784| |||||267,509| |||||38,071
(6,167)| |||||31,904| All of the above results are derived from continuing activities. There were no other recognised gains and losses other than those stated above. 9 ## BALANCE SHEET AT 31 DECEMBER 2020 |FIXED ASSETS:
Tangible assets
CURRENT ASSETS:
Debtors
Cash at bank and in hand
CREDITORS: Amounts falling due within one year
NET CURRENT (LIABILITIES)/ASSETS
TOTAL NET (LIABILITIES)/ASSETS
THE FUNDS OF THE CHARITY
Restricted funds
Unrestricted funds
Designated funds
**Notes**
8
9
10
13
14
15|**2020**
**£**
62,993
100,754
'163,747
(83,740)
80,007
80,007
20,980
35,027
24,000
80,007|||**2019**
**£**| |---|---|---|---|---| |||||78,663
44,013| |||||122,676
(90,772)| |||||31,904| |||||31,904
31,904| |||||31,904| ## TOT AL CHARITY FUNDS The Trustees are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act. The Trustees acknowledge their responsibilities for: (i) ensuring that the company keeps adequate accounting records which comply with section :386 of the Act, and (ii) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the company. These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. These accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies' regime. These financial statements were approved by the directors and authorised for issue. Approved by the Trustees on and signed on their behalf by **(On behalf of Trustees)** 10 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## 1 ACCOUNTING POLICIES ## (a) **Basis of preparation** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Bristol Natural History Consortium meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). ## (b) **Preparation of the accounts on a going concern basis** The Trustees have considered the 12 month period from the date of approval of the financial statements. The Trustees note that the position of unrestricted reserves has improved since 31 December 2019. At the time of filing the Trustees are mitigating the impact of Covid-19 on the charity's finances. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts. ## (c) **Income** All income is included in full in the statement of financial activities when receivable. Intangible income is recognised as an incoming resource where the provider of the service has incurred a financial cost. Volunteer time is not included in the financial statements. Grants are recognised in full in the statement of financial activities in the year in which they are receivable, unless they specifically relate to a future period, in which case they are deferred. - (d) **Expenditure and irrecoverable VAT** Expenditure is included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered. Most expenditure is directly attributable to a specific activity and is allocated to that activity. However, the costs of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on core staff time, of the amount attributable to each activity. ||Festival of Nature|30%| |---|---|---| ||Communicate Conference|30%| ||Education & Engagement|40%| - (e) **Donated services and facilities** Donated services & facilities are included in the Statement of Financial Activities (SOFA) where the benefit to the charity is reasonably quantifiable and measurable. The value placed on these resources is the estimated value to the charity of the service or facility received. This will be the price the charity estimates it would pay in the open market for a service or facility of equivalent utility to the charity. ## (f) **Interest receivable** Interest on funds held is included when receivable by the charity. - (g) **Funds accounting** Funds held by the charity are: Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees. Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor of when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each funds is included in the notes to the accounts. 11 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## 1 ACCOUNTING POLICIES (CONTINUED) - (h) **Tangible fixed assets** The cost of tangible fixed assets is written-off by equal annual instalments over their expected useful life as follows: Computer equipment 3 years straight line Fixtures, fittings and furniture 4 years straight line (i) **Pension costs** The charity contributes to a defined contribution pension scheme. The employer contributions made by the charity are treated as an expense and disclosed in note 7 to the accounts. ## (j) **Operating leases** The charity classifies the lease of its registered office as an operating lease. Rental charges are charged on a straight line basis over the term of the lease. BNHC had a lease of a commercial office between 2015 and 2020, the annual rent being £4,760. This lease was surrendered in August 2020. The £3,570 was a deposit originally paid in 2015 and returned in November 2020. ## 2 PRIOR PERIOD COMPARATIVES |INCOME FROM
Donations
Other trading activities
_Charitable activities:_
Festival of Nature
Communicate Conference
Education and Engagement
TOTAL INCOME
EXPENDITURE ON:
_Charitable activities:_
Festival of Nature
Communicate Conference
Education and Engagement
TOTAL EXPENDITURE
Net income/(expenditure) and net
movement in funds for the year|Unrestricted
Funds
£
71,041
117
98,624
42,120
32,642
244,545
145,559
45,637
10,784
201,980
42,565|Restricted
Funds
£
28,000
-
33,036
-
-
61,036
60,529
5,000
-
65,529
(4,493)|Total Funds
2019
£
99,041
117
131,660
42,120
32,642| |---|---|---|---| ||||305,581| ||||206,088
50,637
10,784| ||||267,509| ||||38,071| 12 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## 3 DONATIONS |Unrestricted
Funds
£
Member subscriptions
65,000
_Donations:_
In kind donations
-
Company donations
1,517
Individual donations
-
66,517
A summary of the in kind donated services is set out below:
Design costs
Use of exhibition space/site services (Festival of Nature)
Use of exhibition space (Communicate)
Marketing support
Event consumables
Storage space|Restricted
Funds
£
-
-
1,900
-
-
1,900|Total Funds
2020
£
65,000
1,900
1,517
-
68,417
Total Funds
2020
£
1,000
-
-
-
200
700
1,900|Total Funds
2019
£
70,000
28,000
941
100| |---|---|---|---| ||||99,041| ||||Total Funds
2019
£
10,000
13,000
5,000
-| ||||28,000| 4 INCOME |**Festival of Nature**
Sponsorship
Sales
Grants
**Communicate Conference**
Sponsorship
Sales
Grants
**Education & Engagement**
_Parks Foundation_
_Parks Accelerator_
Grants-Parks Foundation
**Education & Engagement (Total)**|Unrestricted
Funds
£
-
7,531
29,779
37,310
-
16,134
16,829
32,963
52,987
-
52,987|Restricted
Funds
£
-
-
20,770
20,770
-
-
4,380
4,380
4,380
-
4,380|Total Funds
2020
£
-
-
7,531
50,549
58,080
-
16,134
21,209
37,343
-
57,367
-
57,367|Total Funds
2019
£
9,600
46,303
75,758| |---|---|---|---|---| |||||131,660| |||||-
27,020
15,100| |||||42,120| |||||-
22,642
10000| |||||32,642| 13 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## 5 TOTAL EXPENDITURE |5
TOTAL EXPENDITURE|||| |---|---|---|---| |Staff
Costs
£
Festival of Nature
35,340
Communicate Conference
36,489
Education & Engagement
36,856
108,684
OTHER DIRECT COSTS
Event & project costs
Premises costs
Office costs
Legal & professional costs
Depreciation
Miscellaneous fees
VAT overclaimed in previous periods
Unrestricted
Funds
£
Festival of Nature
55,206
Communicate Conference
60,449
Education & Engagement
BioBlitz
-
National Bioblitz
-
WENP
-
Bristol Nature Network
-
Erasmus
-
Places Where People Live
-
NERC
-
Parks Foundation
-
Parks Accelerator
46,998
_Sub-total_
46,998
TOTAL
162,654
6
NET INCOME/(EXPENDITURE) FOR THE YEAR
This is stated after charging:
Depreciation
Independent Examination
Accounting & Book-keeping services|Other
Direct
Costs
£
26,843
25,696
11,880
64,419
Restricted
Funds
£
6,977
1,736
-
-
-
-
-
-
-
-
1,736
1,736
10,450|Total
2020
£
62,184
62,186
48,734
173,104
Total
2020
£
2,769
26,851
8,922
8,524
-
17,353
-
64,419
Total Funds
2020
£
62,184
62,186
-
-
-
-
-
-
-
-
48,734
48,734
173,104
2020
£
-
550
3,845|Total
2019
£
206,088
50,637
10,784| ||||267,509| ||||Total
2019
£
68,754
9,383
13,104
8,996
-
12,743
-| ||||112,979| ||||Total Funds
2019| ||||£
206,088
50,637| ||||945
-
-
-
-
-
-
3,617
6,222| ||||10,784| ||||267,509| ||||2019
£
-
550
7,459| 14 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** - 7 STAFF COSTS AND TRUSTEES' REMUNERATION |Staff costs were as follows:
Wages and salaries
Employer's National Insurance
Employer's pensions
Freelance staff|2020
£
90,399
3,857
2,066
12,363
108,684|2019
£
87,867
5,316
2,192
31,154| |---|---|---| |||126,529| No employee earned £60,000 p.a. or more. The average number of employees during the year was 4 (2019 - 4). The charity Trustees were not paid or received any other benefits from employment with the charity in the year (2019: £nil), neither were they reimbursed expenses during the year (2019: £nil). No charity Trustee received payment for professional or other services supplied to the charity (2019: £nil). The key management personnel of the charity comprise the Trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £21,097.39 (2019: £29,971.24). - 8 TANGIBLE ASSETS |TANGIBLE ASSETS
COST
At 1 January 2020
Additions
Disposals
At 31 December 2020
DEPRECIATION
At 1 January 2020
Charge for the year
At 31 December 2020
NET BOOK VALUE
At 31 December 2020
At 31 December 2019
DEBTORS
Trade debtors
Prepayments & accrued income
Taxation and social security
Other debtors||Computer
Equipment
£
-
-
-
-
-
-
-
**-**
-||Office
Furniture
£
-
-
-
-
-
-
-
**-**
-|2020
£
48,956
2,466
7,721
3,850
62,993|Total
£
-
-
-| |---|---|---|---|---|---|---| |||||||-| |||||||-
-| |||||||-| |||||||**-**| |||||||-| |||||||2019
£
73,436
1,727
3,500| |||||||78,663| ## 9 DEBTORS The trade debtors include a credit of £20,224 in relation to the BBC. A credit was raised in 2018 and annual memberships for the BBC have been set against this. This will continue until the credit has been used up. 15 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** - 10 CREDITORS |||| |---|---|---| |CREDITORS
Amounts falling due within one year:
Trade creditors
Taxation and social security
Accruals
Deferred income
Other creditors|2020
£
8,481
2,268
1,800
71,000
190
83,740|2019
£
17,971
4,313
3,165
65,000
323| |||90,772| ## 11 DEFERRED INCOME Deferred income comprises subscriptions and grants invoiced in advance. |Deferred income comprises subscriptions and grants invoiced in advance.||| |---|---|---| |Balance as at 1 January 2020
Amount released to income earned from charitable activities
Amount deferred in year
Balance as at 31 December 2020|2020
£
65,000
(65,000)
71,000
71,000|2019
£
-
65,000| |||65,000| - 12 OPERATING LEASES The total future minimum lease payments under non-cancellable operating leases are as follows: |Not later than 1 year
Later than 1 year and not later than 5 years|2020
£
-
-
-|2019
£
4,760
3,570| |---|---|---| |||8,330| BNHC had a lease of a commercial office between 2015 and 2020, the annual rent being £4,760. This lease was surrendered in August 2020. The £3,570 was a deposit originally paid in 2015 and returned in November 2020. 16 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## 13 RESTRICTED FUNDS |_Bristol Festival of Nature_
_Communicate_
_Education & Engagement_
Parks Accelerator|At 1
January
2020
-
-
-
-||Income
£
22,670
4,380
4,380
31,430|Expenditure
£
6,977
1,736
1,736
10,450|At 31
December
2020
£
15,693
2,644
2,644| |---|---|---|---|---|---| ||||||20,980| ## Purposes of Restricted Funds ## _Postcode Local Trust_ This funding is in support City Nature Challenge. ## _The D'Oyly Carte Charitable Trust_ This funding is in support of City Nature Challenge. ## _South Gloucestershire Council_ This funding is in support of City Nature Challenge. ## _National Lottery_ This funding is in support of covering core costs. ## 14 UNRESTRICTED FUNDS |14
UNRESTRICTED FUNDS||||||| |---|---|---|---|---|---|---| |General Fund
15
DESIGNATED FUNDS
Designated funds|At 1
January
2020
£
31,904
At 1
January
2020
£
-|Income
£
189,777
Income
£
-||Expenditure
£
(162,654)
Expenditure
£
-|Transfers
Between
Funds
£
(24,000)
Transfers
Between
Funds
£
24,000|At 31
December
2020
£
35,027| |||||||At 31
December
2020
£
24,000| Designated funds consist of £7,500 of funds received from Bristol City Council for the staffing of the Future Parks Accelerator projects, to finalise work on this project and £16,500 towards costs for our public facing programmes, City Nature Challenge and Festival of Nature. ## 16 ANALYSIS OF NET ASSETS BETWEEN FUNDS |ANALYSIS OF NET ASSETS BETWEEN FUNDS|||||| |---|---|---|---|---|---| |Cash at bank and in hand
Other net current assets/(liabilities)|General
Funds
£
55,774
(20,747)
35,027|Restricted
Funds
£
20,980
-
20,980||Designated
funds
24000
24,000|Total
£
100,754
(20,747)| ||||||**80,007**| 17 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## 17 RELATED PARTIES ## _Avon Wildlife Trust_ Avon Wildlife Trust is represented on the Steering Group by Lisa Jones. Avon Wildlife Trust is a subscribing organisation and paid £5,000 to BNHC in 2020. ## _Bath & North East Somerset Council_ Bath & North East Somerset Council is represented on the Steering Group by Mark Minkley. Bath & North East Somerset Council is a subscribing organisation and paid £5,000 to BNHC in 2020. ## _BBC_ BBC is represented on the Steering Group by Stephanie Marshall. BBC is a subscribing organisation and paid £5,000 to BNHC in 2020. ## _Bristol City Council_ Bristol City Council is represented on the Steering Group by Richard Ennion and Ray Barnett. BCC is a subscribing organisation and paid £5,000 to BNHC in 2020. ## _Bristol Zoo Gardens_ Bristol Zoo Gardens is represented on the Steering Group by Simon Garrett. As a subscribing organisation, Bristol Zoo paid £5,000 to BNHC in 2020. ## _Defra_ Defra is represented on the Steering Group by Claire Holland and as a subscribing organisation paid £5,000 to BNHC in 2020. ## _Forestry England_ Forestry England is represented on the Steering Group by Libby Burke and is a subscribing organisation which paid £5,000 to BNHC in 2020. ## _National Trust_ National Trust is represented on the Steering Group by Nerys Jones and is a subscribing organisation which paid £5,000 to BNHC in 2020. ## _University of West of England_ The University of the West of England is represented on the Steering Group by Jackie Rogers and is a subscribing organisation which paid £5,000 to BNHC in 2020. ## _The Woodland Trust_ The Woodland Trust is represented on the Steering Group by Rosie Walker and is a subscribing organisation which paid £5,000 to BNHC in 2020. ## _University of Bristol_ The University of Bristol is represented on the Steering Group by Rhys Charles and is a subscribing organisation which paid £5,000 to BNHC in 2020. ## _University of Bath_ The University of Bath is represented on the Steering Group by Heather Featherstone and is a subscribing organisation which paid £5,000 to BNHC in 2020. ## _Wildfowl & Wetlands Trust_ The Wildfowl & Wetlands Trust is represented on the Steering Group by Mark Simpson and is a subscribing organisation which paid £5,000 to BNHC in 2020. 18 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## 18 CONTINGENT LIABILITIES The Trustees noted in the 31 December 2019 accounts that HMRC was conducting a VAT enquiry into the charity, specifically looking at the treatment of membership subscriptions. This matter came to a final agreement in March 2021, and the charity was not liable for any payments to HMRC. 19