Registered number: 06460807
Charity number: 1123588
APPROVAL
THE EDEN RIVERS TRUST
UNAUDITED TRUSTEES. REPORT
AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Seavor (South Cumbrla) Umlted
Chartered Accountants
The Office
Mardale Road
Penrith
Cumbria
CAII 9EH

THE EDEN RIVERS TRUST
CONTENTS OF THE UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
CONTENTS
Page
Reference and admlnistrative detalls of the charltyi Its trustees and advisers
Trustees, report
2-11
Independent examlner's report
12
Statement of financlal actlvltles
13
Balance sheet
14-15
statement of cash flow
16
Notes to the flnanclal statements
17-28

THE EDEN RIVERS TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND
ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
Mr C Ecroyd (Resigned 25 July 2024)
Prof J Quinton, Chair
Mr J Sander (Resigned 9 May 2024)
Mr J J Turner (Reslgned 9 May 2024)
Ms H Wade
Mrs S Bradney
Mr M R Barrow
Mr A G Bennett
MsJALack
Mr D Unwln
Mr R Martln
Mr G L McGregor (Reslgned 27 February 2025)
Mrs N l Renison (Appolnted 25 July 2024)
Mrs l D Tuer (Appointed 25 July 2024)
Registered number 06460807
Charlty number
1123588
Registered offlce
4 Cowper Road
Gllwllly Industrlal Estate
Penrlth
Cumbria
CAII 9BN
Company $e¢retsry Prof J Qulnton
Accountants
Seavor (South Cumbrla) Llmited
Chartered Accountants & Tax Advlsers
The Offlce
Mardale Road
Penrlth
Cumbrla
CAII 9EH
Bankers
Cumberland Bulldlng Soclety
Cooper Way
Carllsle
Cumbrla
CA3 OJF
Lloyds Bank
1st Floor (East)
10 Gresham Street
London
EC2V 7AE
Clydesdale Bank
40 St Vincent Place
Glasgow
GI 2HL

THE EDEN RIVERS TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present thelr annual report together wlth the flnanclal statements of The Eden Rlvers
Trust for the year l January 2024 to 31 December 2024. The Annual report serves the purpose5 of
both a Trustees, report and a director's report under company law. The Trustees confirm that the
Annual report and financial statements of the charitable company comply wlth the current statutory
requirements, the requlrements of the charltable company's governlng document and the provlslons of
the Statement of Recommended Practlce (SORP) appllcable to charltles preparlng thelr accounts In
accordance wlth the Flnanclal Reportlng Standard appllcable In the UK and Republlc of Ireland (FRS
102) (effectlve l January 2019).
Slnce the charlty quallfles as small under sectlon 383, the strateglc report requlred of medlum and
large companles under The Companies Act 2006 (Strateglc Report and Dlrector's Report) Regulatlons
2013 Is not requlred.
OBJECTIVES AND ACTIVITIES
Pollcles and objectlves
The objectSves of the Trust (set out In the Declaratlon of Trust and Artlcle of Assoclatlon updated In
2023) are to secure the conservatlon, protection, rehabllltatlon and Improvement of the rivers,
streams, water courses and water impoundments together wlth the related bank sldes and estuary of
the rlver Eden (Cumbria), its tributarles and the Eden Valley for the beneflt of the publlc. and to
advance the education of the public In: the understandlng management and uses for all lawful
purposes of rlvers, rlver corrldors and rlver catchments, Includlng thelr fauna, flora, blodlversltyi
economlc or social activlty and rlver catchment management,, and the need for, and beneflts of
conservation, protectlon, rehabllitatlon and Improvement of aquatlc envlronments,
The trust achleves Its objectlves by:
Carrylng out and sponsorlng ground Investlgatlons, research and monltoring to Identlfy causes
and Impacts, thelr magnltude and effects on the rlver and Its biodiversity.
Uslng the above Informatlon to prlorltlse restoratlon and enhancement projects that vwlll help
the rlver to meet Its full ecologlcal potentlal.
Runnlng an educatlon and engagement programme for specific groups and the publlc at large.
In settlng objettlves and planning actlvitles, the Trustees have glven due conslderatlon to general
guldance publlshed by the Charlty Commlsslon relatlng to publlc beneflt, Includlng the guldance 'Public
beneflt: runnlng a charlty (PB2).
strategles lor achlevlng objectlveg
Eden Rivers Trust has a dedicated workforce of hlghly skilled trustees and employees. Itls commltted
to the contlnued development of It5 staff through performance management 5yStems, whlch Include
both Internal and external tralnlng.
We use the natlonal umbrella bodyi the Rlvers Trust, when requlred, to help us provlde a professlonal
service to our employees. We have contlnued the posltlve relatlonshlps we have wlth exlstlng funders
and developed new relatlonshlps wlth new funders. We glve feedback to funders and the publlc using
reports, talks and presentations, by our website and press articles. We strive to keep up to date with
relevant developments that affect our funding posltlon, such as changlng prloritles of the Government
and its statutory agencies.

THE EDEN RIVERS TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
In 2024 we have continued to work with a broad range of partners, funders and communlty groups
and volunteers, who help us to achleve our objectlves and who we help to achieve theirs. We have
worked In partnership wlth Angling Associations, local community and flood action groups,
Cumberland Council, Westmorland and Furness Council United Utilltles, Lancaster Unlverslty, the
Environment Agency, Land Managers, slster Rivers Trusts in northern England, catchment schools,
Natural England and Catchment Sensitive Farmingi North Pennines AONB Partnershlpi Cumbrla
Wlldllfe Trust and the Yorkshlre Dale5 National Park Authority to name but a few.
Some examples of our partnershlp worklng Include the Cumbrian Rlver Restoratlon Strategyi Fellside
Countryslde Stewardship Facilitation Funds, the Eden Catchment Partnershlp, PRISM Landscape
Recovery project (Spadeadam), Access to Eden: Breaklng Barrlers and Buildlng Brldges project.
Worklng In frlendly collaboratlon wlth stakeholders and partner organisatlons Is central to the Trust
achieving Its objectlves and dellverlng Its vlslon.
Actlvltles undertaken to achieve objectlves
Our flve year strategic plan 2023 - 2028 Is called RE THINKING RIVERS FOR GOOD
Vlslon:
Clean and healthy rlvers provldlng a brlghter future for all.
MIs5ion:
To Improve and protect the Rlver Eden - Its trlbutarles and lakes, for the beneflt of people and
wlldllfe.
Values:
Teamwork, Commltment, Relevance, Creatlvlty, Partnershlp.
The plan has seven objectlves on the toplcs of.,
Connecting and engagement with communltles,
Raising the proflle of ourselves and our work,
Improvlngi restorlng and protectlng natural habltats,
Improvlng water quallty,
Protectlng specles,
Sustalnable flnance and governance.
All have targets and annually updated major actlons assoclated wlth them and a progress Is reported
on quarterly to the board.
Our work is driven and underpinned by the catchment based approach and the prlorltles set out In the
Eden Catchment Plan; which Is developed and 5UPPQrted by the Eden Catchment Partnershlp. We alm
to have a posltlve Impact at the landscape scale, settlng what we do in the context of working
(alongslde many others) to Improve habltat connectlvlty and to build the climate resilience of the Eden
landscape, even though Indlvléual projects may be at the scale of Indlvldual farms, flelds and rlver
reaches.
We seek to achleve appropriate local communlty engagement (non-profe55ional) in ever project.

THE EDEN RIVERS TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Volunteers
The charlty Is grateful for the unstinting effort5 of its volunteers who are Involved In servlce provislon.
It is estimated that over 4533 volunteer hours were provided during the year (an Increase of 600/0 on
2023) by 123 actlve volunteers. Thls Is equlvalent of a time donation of £83,414. The charlty has a
Volunteer Coordlnator to ensure that best value is derived from the sterling efforts of our volunteers
and that a varlety of tralnlng is providing responding to volunteers, requirements and requests.
Main achlevements of the charltv
strateglc Plan Implementatlon In 2024.
Connectlng wlth People: Engagement and Proflle.
We secured the dellvery phase { 4 years } of the £2.6 mllllon Natlonal Lottery Herltage fund project
Access to Eden
Breaklng Barriers and building Bridges project
wlth 10 partners
Includlng
conservatlon and engagement projects focuslng on Improvlng access to the rlver and Eden
envlronment for those who face barrlers. The local tree nursery is now growlng 15+ natlve species,
with some trees belng used for conservatlon projects, a large scale rlver restoratlon In the clty has
begun wlth the communlty and one completed on farm. We contlnue offerlng a new CPD programme
for helplng teachers to take thelr schools groups Into the fleld Independently alongslde a 'Go Wlth the
Glow, schools programme and an enlarged programme of communlty event 50n sltes in the clty of
Carllsle. An employment of a tralnee enabled a large Invaslve specles awareness programme Includlng
a 'roadshow around Ullswater, as well as domestlc nutrlent pollutlon awareness. Our partners In thls
work are uslng these funds Improvlng access and engagement In rlvers and nature In south and east
of the Eden catchment.
Our volunteer programme expanded agaln and we contlnue to encourage wlth a greater dlverslty ol
groups to get involved wlth the rlver and the tree nursery. Volunteers have been crltlcal In the
management of mink and release of water voles thls year and have recelved conslderable tralnlng
Including to undertake Prlorlty Rlver Habltat Assessments In two large sub catchment. 445 volunteers
have contrlbuted over 3000 hours In the field and others over 1150 hours In the tree nursery.
We continue to develop and run a farmer facllltatlon group on Eden's Fellslde (advlce on the transltlon
to more envlronmentally I water frlendly farmlng) and collaborate wlth 8 other local organlsatlons on
rarmer focussed events across the Eden and to host the Eden Catchment Partnershlp. The latter
brlngs together all the water stakeholders In the Eden to Implement prlorltles for management
Interventlons to protect natural capital and Its assodated 'free' ecosystem servlces (water qualityi
water quantlty, carbon, biodiversityi base flows, and recreation)
as written In the Eden Catchment
Plan published In 2020.
We continue to receive conslderable and Increaslng coverage In local medla outlets ( press, TV and
radlo) , and on social media ( a 160/0 increase following from on last year. Our talk5 programme ( on
Ilne and In person) reaches Supporters, the general Public and speclfic adult soclal groups such as
local Women's Institutes.

THE EDEN RIVERS TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Improvingi restoring and protecting natural habltats and water quality (nature based
solutlons to flooding)
The three programme5 contributlng to this work are,. rlver and habltat restoratlon, water friendly
farming and natural flood management. We aim that these projects integrate as fully as posslble with
one other developlng multiple benefits for the catchment.
In 2024, two farm river restoratlons were completed Include de culvertlng. Two more are in plannlng
stage. We continued to encourage and facllltate fenclng and hedging projects to protect land and
water courses from overgrazing and pollutlon. Wlth 30 hectares of rlparlan woodland facllltated
through government schemes and 25ha In progress. Walkovers undertaken on farmland and water
courses are belng used to work up future water frlendly farming and rlver restoratlon projerts.
Addltlonal benefits Include flood plaln reconnectlon, reed bed Improvements, culvert and road
dralnage Improvement and alternatlve water supplles for famers as well as the creation of land
management plans from walkover surveys.
Protectlng wetland and rlver species
Thls year we contlnued our programmes of habltat Improvement for water vole and crayflsh. A
network of 50 mlnk rafts /traps are now Ir) operatlon largely by volunteers. 80 minks were captured.
A further 112 water voles were released In the Lowther Valley the total now 480 released.
We began a Landscape recovery programme In the north of the Eden (Irthlng sub catchment) In 2024.
Thls is led by Forestry England and our role Is water vole habltat creatlon and management. 19 km of
riverbank has been mapped wlth 10 mlnk rafts deployed to Identlfy If mlnk present.
Enable: professionally and sustalnable management of Eden Rlvers Trust
In 2024, three trustees reslgned who had reached the end of thelr terms, thls Included the Chair Mr
Charles Ecroyd who was replaced by Prof john Qulnton. Two new trustees were recruited. The
exploratlon of closer working with Slster Trusts In Cumbrla Is ongoing. Slgnlflcant match fundlng was
secured to enable the Natlonal Lottery Herltage fund project (Acce55 to Eden). Other fundralslng
Included the auctlon, trust and foundatlon fundlng.
Investments policy and performance
The trustees operate wlthln the governlng document, the Memorandum and Artlcles of Association
havlng regard to the guldance provlded by the Charitles Commlsslon and act In accordance with the
Trustees Act 2000.

THE EDEN RIVERS TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW
Golng concern
After making appropriate enquiries, the Trustees have a reasonable expectatlon that the charlty has
adequate resources to continue in operational exlstence for the next flnanclal year. Further detalls
regardlng the adoption of the going concern basls can be found In the Accountlng Pollcles.
The Trustees have examlned the best estlmates of future cash flow5, under dlfferent stress scenarlos.
Whlle we cannot predlct future events with absolute certalntyi our assessment is that the charity
remains a golng concern for the flnanclal year 2025.
Reserves pollcy
The Trustees have revlewed the charlty's needs for reserves In Ilne wlth guldance Issued by the
Charlty Commlss10n.
Of the total reserves at 31 December 2024 of £422,817, £200,573 constitutes restrlcted reserves.
These represent monles donated to the Trust In order to match specific projects. It Is antlclpated that
the majorlty wlll be utlllsed In dellverlng the Rlver Restoration Strategy, a water frlendly farmlng
programme, protectlon of Iconlc specles and furtherlng sustainable integrated catchment management
within the Eden, alongslde the engagement programme.
At 31 December 2024 the Trust ha5 unrestrlcted reserves of £222,244,
The Trustees keep thelr reserves pollcy and level of reserves held under revlew, monltorlng the level
of reserves held throughout the year as part of the normal monltorlng and budgetary process. The
maln rlsks to both Income and expendlture are hlghllghted and the level of commltted expenditure
taken Into account. The Trustee5 reserves pollcy en5ure5 that there are unrestricted funds that ensure
that the Charlty could contlnue durlng a perlod of unforeseen dlfflculty and that these are maintained
In a readlly realisable ft)mi. At the end of the year, the Trustees agreed that mlnlmum reserves of
£180,000 was necessary.
Notwlthstanding this the Trustees belleve that every effort should be made to malntaln free reserves
as close to current levels as posslble In order that the charity can continue to meet Its cUr￿nt
obllgatlons and plan wlth conflned for the future.
Deslgnated Funds
The Trustees have consldered carefully the need for deslgnoted funds and conclude that the
deslgnated fund Is now necessary at present, though wlll remaln under constant revlew.
Prlnclple risks and uncertaintles
The Trustees have assessed the major rlsks to whlch the charlty Is exposed, In partlcular those related
to the operations and finances of the charityi and are satlsfled that systems and prO￿dureS are In
place to mitigate our exposure to the major risks.

THE EDEN RIVERS TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Prlnclpal fundlng
Funders In 2024
Cumbrla Community Foundatlon, Cumbria County Council, DEFRA, EC Graham Charitable Settlement,
Environment Agencyi The Ernest Cook Trust, Forestry England, FB Lawrence Chairtable Trust, The
Garffield Weston Charitable Foundatlon, National Gas, The National Lottery Heritage Fund, The Oglesby
Charltable Trust, Natural England, Network Rail, North Pennlnes National Landscape, The Rlvers
Trust, the Rural Protertlon Agencyi Supporters of Eden Rlvers Trust, Unlted Utiiitles.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constltutlon
The Eden Rlvers Trust wa5 constituted by a Declaratlon of Trust dated 12 October 1996 and reg15tered
as a charlty on 2 December 1996. On 31 December 2007, Eden Rlvers Trust became a newly formed
company limlted by guarantee under company number 06460807. The charlty was transferred to the
company and re-reglstered wlth the Charities Commlsslon under number 1123588.
The princlpal objects of the charlty (updated 2024) are..
Impoundments together wlth the related banksldes and estuary wlth respect to the rlver Eden
(Cumbrla) Its trlbutarles and the Eden Valley (the rlver catchment area of the rlver Eden
(Cumbria)) for the benefit of the publlc; and
To advance the educatlon of the publlc or any assoclatlon, Institutlon, voluntary organlsatlon,
companyi local authorlty, administratlve or governmental agency or publlc body or
representatlve body In:
The understandlngi management and uses for all lawful purposes of rlvers, rlver
corrldors and rlver catchments, Includlng thelr fauna, flora, blodlversityi economlc or
social artlvlty and river catchment management. and
The need for, and beneflts of conservatlon, protectlon, rehabSlltation and Improvement
of aquatlc environments.
These aims are met through our research, conservatlon and educatlon projects. The Eden Rivers Trust
Is registered as a charltable company Ilmlted by guarantee and was set up by a Trust deed. Durlng the
year the Trust was governed by the Board of Trustees, who are dlrectors of the company. In 2023, the
Board of Trustees held 4 Trustee meetings. The Trust Deed provldes for a mlnlmum of five trustees
and a maxlmum of twelve.
Mr E. Charles Ecroyd, Mr John Sander and Mr James Turner retlred as trustees In 2024 and Mrs Nlc
Renlson and Ms Indla Tuer were appolnted. Prof. john Qulnton was appolnted Chalr.
Methods of appolntment or electlon of Trustees
The management of the Chalrty is the responsSblllty of the Trustees who are elected and co-opted
under the temis of the Memorandum of Assoclatlon.

THE EDEN RIVERS TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
New Trustees are elected by the Board of Trustees, and each year one thlrd of the Trustees are
required to retlre by rotatlon. Any Trustees retiring by rotation may be re-appolnted for a maxlmum of
three consecutive terms of offlce Includlng thelr Inltial term, up to a maximum of nine years of servlce
In total. A Trustee who is appolnted as Chalrman, Vice-chaimian or Treasurer mayi if re-elected as
such, serve two consecutlve terms includlng their Initial term, up to a maxlmum of slx years In total in
that role, and may be re-elected for a maximum of four consecutlve terms Includlng thelr Initial term,
up to a maxlmum of twelve years of 5ervlces In total. A programme of Inductlon for Trustees includes:
Meetlng all staff and Trustees.
Attending trustee/staff meetlngs.
Recelvlng coples of the Trust Deed, Annual report and accounts.
Most recent management accounts and mlnutes of Trustees, meetlngs.
Contact Ilsts.
Famlllarlsatlon of current projects by Trust staff.
Tlme spent In the office, around the catchment area and v151tlng projerts wlth Staff.
Website information.
Relevant Charlty Commlssion guldance.
Organlsatlonal structure and decislon-maklng pollcles
The Board of Trustees admlnlsters the Trust, There are currently eleven Trustees, the majorlty of
whom Ilve In the Eden catchment (Upper, Mlddle and Lower Eden), thelr areas of expertlse Include:
land management and farmlngi fi5hlng, educatlon and museums, banklngi fundralslng research and
admlnlstratlon. The Trustees agree annual budgets and strategic objectlves contalned wlthln the flve
year strateglc plan (2023
2028). They meet regularly to revlew these and to monltor the
performance of the Trust agalnst them and hold speclal meetlngs to dlscuss the projects and Issues If
requlred.
The Trustees monltor the work and the intemal controls of the Trust wlth partlculat emphasls on the
management of rlsk. These Include..
Employlng professlonal staff with approprlate skllls and tralnlngi by open recrultment and wlth
adherence to an equal opportunitles policy.
Commltment to ongolng professional development by all employees.
Recelvlng regular wrltten reports from the Chlef Executive, reportlng on all aspects of the
organlsatlon.
Revlewlng regularly the management accounts.
Reviewing annually the Insurance pollcles of the Trust.
Submitting the financlal statements for audit.
The Trust employs a Chlef Executlve, who manages the day to day operation of the Trust In
conjunction wlth the Trust Chalrman and under the guidance of the Board of Trustees.
The Trust gas a body of'supporters, who donate, volunteer and advocate for the Trust. They receive
Information about current projects and they are asked to occaslonal events at which the work of the
Trust Is explalned. The Trust also disseminates about its work at other meetlngs, such as Catchment
Partnershlp meetlngs, community groups, special interest seminars, Angllng AssocSatlon AGMS shows
and events.
The trust uses a large pool of volunteers for dellvery of a number of areas of its work, particularly
practical and monltoring.

THE EDEN RIVERS TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The f inanclal and practical support of frlends and volunteers Is essential to the delivery of the Trust's
work and the Trust 15 extremely grateful for thelr help.
Pay pollcy for key management personnel
The Board of Directors, wha are the Trust's trustees, and the Chlef Executlve comprise the key
management personnel of the charlty In charge of dirertlng and controlllngi running and operating the
trust on a day to day basls. All Trustees glve thelr time freely and no trustees re￿IVed remuneratlon
In the year.
The pay of all staff Is revlewed annually and where possible a cost of Ilvlng increase Is applled In Ilne
wlth the average CPI and RPI. In 2020 the Trust Introduced new pay bands which contlnue to be, as
far as posslble, benchmarked agai nst comparable organlsatlon51 n the sector and region.
Related party relatlonshlp5
The charlty has one tradlng subsldlaryi Eden Source to Sea Ltd.
The Trust works wlth other rlvers trust, the umbrella organlsatlon (The Rlvers Trust) and the Wlld
Trout Trust. All relatlonships are conducted at an arms length basls, and where required a standard
Memorandum of Understanding or contract Is negotlated.
Flnanclal risk management
The Trustees have examlned the major strateglc, buslness and operatlonal risk whlch the charlty faces
(through a rlsk reglster) and conflrm that systems have been establlshed to enable regular reports to
be produced so that the necessary steps can be taken to mltlgate these rlsks,
Assessment of rlsks Is kept under contlnual revlew. In general, the nature of the Trust, together wlth
Its past experience, the professlonal status of the offlcers, and the control systems that have been put
in pla￿, ensure that the Trust's actlvities have a generally low foreseeable rlsk.
Rlsk assessments are prepared for all activltles In line wlth a Risk Assessment Procedure whlch Is
revlewed annually. Employees recelve tralnlng to assist In mlnlmlsing rlsks to themselves and others,
partlcularly related to hazards that may be faced durlng fieldwork.
For addltlonal protectlon the Trust malntalns approprlate insurance pollcles coverlng employers,
Ilablllty, publlc Ilablllty indemnlty Insurance.
Trustees. Indemnltles
The charlty holds a standard Insurance pollcy whlch Includes a tru5tee5' Indemnlty agalnst any Ilablllty
In connection with any negligence, default, breach of duty or breach of trust in relation to the charlty.

THE EDEN RIVERS TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Plans for future perlods
The strategic plan for 2023
2028 is now operational, alongside a flve year budget. Larye new
progrommes conflrmed are Acce5S to Eden.. Breaking Barrlers and Bulldlng Bridges (Natlonal Herltage
Lottery fund5 £2.6 mllllon led by Eden Rlvers Trust) and Landscape Recovery funding £2.4 million led
by Forestry England wlth £300,000 for Eden Rlvers Trust enabllng an extenslon of our conservation
work Into the northern part of the Eden catchment (the Rlver lrthlng sub catchment).
Members. Ilabllity
The Members of the Charlty guarantee to contrlbute an amount not exceedlng £1 to the assets of the
Charlty In the event of windlng up.
io-

THE EDEN RIVERS TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
TRUSTEES, RESPONSIBILITIES STATEMENT
The Trustees (who are also dlrectors of The Eden Rlvers Trust for the purpose of company law) are
re5ponsSble for preparing the Tru5tees' report and flnancial statements In accordance wlth appllcable
law and Unlted Kingdom Accountlng Standard5 (Unlted Kingdom Generally Accepted Accountlng
Practice).
Company law requlres the Trustees to prepare financial statements for each flnancial year. Under
company law the Trustees must not approve the financlal statements unless they are satlsfied that
they give a true and fair vlew of the state of affalrs of the charitable company and of the Incomlng of
resources and appllcatlon of resources, Includlng the Income and expenditure, of the charltable
company for that perlod. In preparlng these financlal statements, the Trustees are required to..
Select sultable accountlng pollcle5 and then apply them conslstentlyi
Make Judgements and estlmates that are reasonable and prudent;
observe the methods and prlnclpals In the Charities SORP,
Prepare the flnanclal statements on the golng concern basls unless It Is inappropdate to
presume that the charlty wlll continue In operatlon.
The trustees are responslble for keeplng adequate accountlng records that are sufflclent to show and
explain the charitable company's tran5actlons and dlsclose wlth reasonable accuracy at any tlme the
nanclal position of the charltable company and enable them to ensure that the flnanclal statements
comply wlth the Companles Att 2006.
They are also responslble for safeguardlng the assets of the charltable company and hence for taklng
reasonable steps for the preventlon and detectlon of fraud and other Irregularltles.
In preparlng thls report, the Trustees have taken advantage of the small companles, exemptlons
provlded by sectlon 415A of the companles Act 2006.
Thls re
ort was appr
y the Trustees, on 15 May 2025 and Is slgned on thelr behalf by:
ulnton, Chalr
li-

THE EDEN RIVERS TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE EDEN RIVERS TRUST (the
'charity')
I report to the charlty Trustees on my examinatlon of the accounts of the charlty for the year ended
31 December 2024.
Thls report Is made solely to the charlty's Trustees, as a bodyi in accordance wlth Part 4 of the
charltles (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might
state to the charlty's Trustees those matters I am requlred to state to them In an Independent
examlner's report and for no other purpose. To the fullest extent permltted by law, I do not accept or
assume responslbility to anyone other than the charlty and the charlty's Trustees as a bodyi for my
work or for thls report.
RESPONSIBILITIES AND BASIS OF REPORT
As the Trustees of the charlty you are responslble for the preparatlon of the accounts In accordance
wlth the Charltles Act 20 11 ("the Act").
report In respect of my examlnatlon of the Trust's accounts carrled out under sectlon 145 of the
2011 Act and In carrylng out my examlnatlon, I have followed all the appllcable Dlrectlons given by
the Charlty Comm155ion under sectlon 145(5)(b) of the Act.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examlnatlon. I conflrm that no materlal matters have come to my attentlon In
connectlon wlth the examlnatlon which glves me cause to belleve that in, any materlal respect:
accountlng records were not kept In accordance wlth sectlon 130 of the Act; or
the accounts did not accord wlth the accountlng records; or
the accounts dld not comply wlth the appllcable requlrements concerning the form and content
of accounts set out In the Charltles (Accounts and Reports) Regulatlons 2008 other than any
requlrement that the accounts glve a 'true and falr. view whlch Is not a matter consldered as
part of an Independent examlnatlon.
I have no concems and have come across no other matters In connection wlth the examlnatlon to
whlch attentlon should be drawn In thls report in order to enable a proper understandlng of the
accounts to be reached.
Jonathan Mlller FC4
15 May 2025
Seavor (South Cumbria) Limlted
Chartered Accountants
The Offlce
Mardale Road
Penrith
Cumbria
CAII 9EH
12-

THE EDEN RIVERS TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted
funds
2024
Restricted
funds
2024
Total
Funds
2024
Total
funds
2023
INCOME FROM
Donatlons and legacies
Charitable actlvltles
Investments
Note
41,884
34,686
817,652
76,570
817,652
6,769
900,991
33,744
912,349
8,407
954,500
6,769
48,653
TOTAL INCOME
852,338
EXPENDITURE ON:
Flalslng funds
Charltable artivltSes
Other charltable actlvltles
807
807
3,023
43,246
43,246
820,775
821,582
864,021
1,094,215
Total expendlture
864,828
1,097,238
Ntt Income / (expendlture) befor¢
other galns and losses
,407
30,756
36,163
(142,738)
other recognlsed galn81(loJies):
Other galns
Net movement In funds
5,407
30,756
36,163
(142,738)
RECONCILIATION OF FUNDS
Total funds brought forward
216,837
169,817
386,654
529,392
TOTAL FUNDS carrled forward
222,244
200,573
422,817
386,654
13-

THE EDEN RIVERS TRUST
BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notss
FIXED ASSETS
Tanglble Assets
Investments
12
13
17,048
loo
18,625
loo
17,148
18,725
CURRENT ASSErs
Debtors
Cash at bank and In hand
14
327,280
284,055
611,335
149,211
289,042
438,253
CREDITORS
Credltors: amount5 falling due wlthin one
year
15
(205,666)
(70,324)
NET CURRENT ASSETS
405,669
367,929
TOTAL ASSETS LESS CURRENT
LIABILITIES
422,817
386,654
TOTAL NET ASSETS
422,817
386,654
CHARITY PUNDS
Restrlcted Funds:
Unrestrlcted funds..
17
17
200,573
222,244
169,817
216,837
TOTAL FUNDS
422,817
386,654
14-

THE EDEN RIVERS TRUST
BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees conslder that the charlty is entitled to exemption from the requirement to have an audlt
under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not
requlred the charlty to obtain an audlt for the year in question in accordance with section 476 of the
Act.
The Trustees acknowledge thelr respons5bilities for complylng wlth the requlrements of the Companie5
Act 2006 wlth respect to accountlng records and for preparing financlal statements whlch glve a true
and fair vSew of the state of affalrs of the charlty as at 31 December 2024 and of its net resources
expended for the year In accordance wlth the requlrements of sections 394 and 395 of the Act and
whlch otherwlse comply wlth the requirements of the Companies Act 2006 relatlng to flnanclal
statements, so far as appllcable to the charity.
The financlal statements have been prepared In accordance wlth the provlslons appllcable to small
companle5 wlthln Part 15 of the Companles Act 2006 and In accordance wlth the Flnancial Reportlng
Standard for Smaller Entltle5 (effectlve January 2015).
The flnanclal state
were approved by the Trustees on 15 May 2025 and slgned on thelr behalf,
of
J Quinton, Chalr
15-

THE EDEN RIVERS TRUST
STATEMENT OF CASH FLOW
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Cash flows from oporatlng artlvltles
Net cash used in operatlng activitie5
5,515)
101,576)
Cash flows from Inve$tlng actlvltles
Dividends, Interests and rents from Investments
Purchase of tanglble flxed assets
Net ¢)sh provlded byl{used In) Inv¢$tlng actlvltles
6,769
(6,241)
528
8,407
(4,888)
3,519
Cash flows from flnanclng actlvltlej
Subsldlary loan repayment
Not movement In funds
Change In ca¥h and cash equlvalent In the yèar
Cash and cash equivalents at the beglnnlng of the year
(4,987)
289,042
(98,057)
387,099
C4$h Jnd cash equlv41Mts
284,055
289,042
The notes on pages 17 to 28 form part of these financlal statements
-16-

THE EDEN RIVERS TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
I. GENERAL INFORMATION
The Eden Rivers Trust Is a prlvate company limlted by guarantee, domlclled Sn England and Wales,
registratlon number 06460807. The reglstered offlce Is 4 Cowper Road, Gllwilly Industrial Estate,
Penrlth, CAII 9BN.
2. ACCOUNTING POLIcIes
2.1 Basis of preparatlon of flnanclal statements
The financial statements have been prepared In accordance wlth the Charltles SORP (FRS 102)
Accountlng 360 and Reportlng by Charlties: Statement of Recommended Practlce appllcable to
charltles preparing thelr accounts In accordance with the Flnanclal Reporting Standard appllcoble In
the UK and Republic of Ireland (FRS 102) (effectlve l January 20 19), the Flnanclal Reportlng Standard
appllcable In the UK and Republlc of Ireland (FRS 102) and the Companles Att 2006.
The Eden Rlvers Trust meets the deflnltlon of a publlc beneflt entity under FRS 102. Assets and
Ilabllltles are Inltlally recognlsed at hlstorlcal cost or transactlon value unless otherwlse stated In the
relevant accountlng policy.
2.2 Income
All Income Is recognlsed once the charlty has entitlement to the Income, It Is probable that the Income
wlll be recelved, and the amount of Income recelvable can be measured reliably,
Income tax recoverable In relatlon to Investment Income Is recognlsed at the tlme the Investment
Income Is recelvable.
2.3 Expendlture
Expendlture Is recognlsed once there Is a legal or constructlve obllgatlon to transfer economlc beneflt
to a third party, It is probable that a transfer of economic benefit5 wlll be requlred In settlement and
the amount of the obllgatlon can be measured rellably. Expenditure Is classifled by actlvlty. The costs
of each actlvity are made up of the totol of dlrect costs and shared costs, Includlng support costs
Involved In undertaklng each actlvlty. Dlrect costs attrlbutable to a slngle actlvlty are allocated dlrectly
to that activlty. Shared costs whlch contrlbute to more than one activlty and support costs whlch are
not attrlbutable to a slngle actlvlty are apportloned between those actlvlties on a basls conslstent wlth
the use of resources. Central staff costs are allocated on the basls of tlme spent, and depreclatlon
charges allocated on the portlon of the asset's use.
Expendlture on ralslng fund5 Includes all expendlture Incurred by the Charlty to ralse fund5 for Its
charitable purposes and Includes Costs of all fundralslng actlvltles event5 and non-charitable trading.
Expendlture on charltable actlvities is Incurred on directly undertaking the activitles which further the
Charity's objectives, as well as any a550ciated support costs.
All expendlture Is incluslve of irrecoverable VAT.
2.4 Interest receivable
Interest on funds held on deposlt Is included when receivable and the amount can be measured
reliably by the Charltyi this is normally upon notification of the interest pald or payable by the
Instltutlon with whom the funds are deposlted.
17-

THE EDEN RIVERS TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
2. ACCOUNTING POLICIES (contlnued)
2.5 Tanglble fixed assets and depreclatlon
Tanglble fixed assets costlng £500 or more are capitallsed and recognlsed when future economlc
benefits are probable and the cost or value of the asset can be measured reliably.
Tanglble flxed assets are Initially recognised at cost. After recognitlon, under the cost model, tangible
fixed assets are measured at cost less accumulated depreclatlon and any accumulated impalrment
losses. All costs Incurred to brlng a tanglble flxed asset Into Its Intended worklng condition should be
Included In the measurement of cost.
Depreclation Is charged so as to allocate the cost of tanglble flxed assets less thelr resldual value over
thelr estlmated useful lives,
Depreclatlon Is provlded on the followlng bases.,
Short-term leasehold property
Plant and machlnery
Motor vehlcles
Flxtures and flttlngs
over the lease term
200/0 Stralght Ilne
25010 Stralght line
250/0 Stralght line
2.6 Investments
Flxed asset Investments are a form of flnanclal Instrument and are Inltlally recognised at thelr
transactlon cost and subsequently measured at falr value at the Balance sheet date, unless the value
cannot be measured rellably ln which case It Is measured at cost less Impalrment. Investment galns
and losses, whether rea115ed or unreallsed, are comblned and presented as 'Galns/(Losses) on
investments, In the Statement of fi nanclal actlvltles.
Investments In subsldlarles are valued at cost less provlslon for Impal rment.
2.7 Debtors
Trade and other debtors are recogn15ed at the settlement amount after any trade dlscount offered.
Prepayments are valued at the amount repald net of any trade dlscounts due.
2.8 Cash at bank and In hand
Cash at bank and In hand Includes cash and short-term hlghly Ilquld Investments with a short maturlty
of three months or less from the date of acqulsltlon or openlng of the depo51t or slmllar account.
2.9 Lloblllties and provisions
Liabllltles are recognlsed when there is an obllgatlon at the Balance Sheet date as a result of a past
event, it is probable that a transfer of economlc benefit wlll be requlred In settlement, and the amount
of the settlement can be e5tlmated ￿lIably.
Liabllltles are recognised at the amount that the Charity antlclpate5 It wlll pay to settle the debt or the
amount It has recelved as advanced payments for the goods or services It must provide.
Provislons are measured at the best estimate of the amounts requlred to settle the obllgatlon. Where
the effect of the time value of money Is material, the provislon is based on the present value of those
amounts, dlscounted at the pre-tax discount rate that reflects the rlsks speciflc to the liability. The
unwlnding of the discount is recognlsed in the Statement of financlal activitles as a finance cost.
-18-

THE EDEN RIVERS TRUST
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2024
2. ACCOUNTING POLICIES (contlnued)
2.10 Flnanclal instruments
The Charity only has financlal assets and flnancial Ilabllltles of a klnd that qualify as basic flnancial
instruments. 8aslc financial Instruments are initially recognlsed at transaction value and subsequently
measured at their settlement value with the exception of bank loans whlch are subsequently
measured at amortised cost uslng the effective Interest method.
2.11 Penslons
The CharSty operates a deflned contrlbutlon penslon scheme and the penslon charge represents the
amounts payable by the Charlty to the fund In respect of the year.
2.12 Fund accountlng
General funds are unre5trlcted funds whlch are avallable for use at the discretlon of the Trustees In
furtherance of the general objectives of the Charlty and whlch have not been de51gnated for other
purposes.
Restricted funds are funds whlch are to be used In accordance wlth speclflc restrlctlons Imposed by
donors or which have been ralsed by the Charlty for partlcular purposes. The costs of raising and
admlnlsterlng such funds are charged against the speciflc fund. The alm and use of each restrlcted
fund Is set out In the notes to the flnancial statements.
Investment Incomei galns and losses are allocated to the approprlate fund.
3. Income from donatlon$ and logacles
Unrestrlcted
fund$
2024
Rostrlcted
funds
2024
Total
Funds
2023
Total funds
2024
Donatlons
Simllar Incomlng resources
41,238
646
30.000
4,686
71,238
5,332
28,260
5,484
TOTAL DONATIONS AND LEGACIES
41,884
34,686
76,570
33,744
4. Income from charltable a¢tivities
Unrestrlrted
funds
2024
Restrlcted
funds
2024
Total
Funds
2024
Total
Funds
2023
Income from charltable actlvltles
Conservation
817,652
817,652
912,349
TOTAL INCOME FROM CHARITABLE
ACTIVITIES
817,652
817.652
912,349
19-

THE EDEN RIVERS TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
5. Analysis of Income from charltable actlvltles
Unrestricted
fund$
2024
Restricted
funds
2024
Total
Funds
2024
Total
Funds
2023
Envlronment Agency
National Lottery Herltage Fund
Unlted Utiiitles
Cumberland Councll
Natural England
The Filver5 Trust
DEFRA
North Pennlnes AONB
Cumbrla Communlty Foundatlon
Yorkshlre Dales Natlonal Par
RSPB
Eden DlstrSct Councll
Garfleld Weston Foundatlon
Network Rall
Oglesby Charltable Trust
The Ernest Cook Trust
Brampton 2 Zero
EC Graham Cumbrlan
Lake Dlstrlct Natlonal Park
Me5srs Flndlay
Penrlth Town Councll
Westmorland & Furness Councll
143,484
230,051
11,253
11,018
56,809
29,615
72,976
5,718
143,484
230,051
11,253
11,018
56,809
29,615
72,976
5.718
135,606
138,478
253,474
5,516
10,950
44,937
81,093
21,662
1,000
61,501
5,000
20,000
61,000
46,897
10,235
15,000
4,048
65,750
4,048
65,750
30,000
30,000
15,000
29,000
12,000
16,000
21,000
500
03,430
817,652
15,000
29,000
12,000
16,000
21,000
500
63,430
817,652
912,349
6. Investment Income
Unrestrlcted
funds
2024
Restrlcttd
funds
2024
Tptal
Funds
2024
Total
Funds
2023
Investment Income
6,769
6,769
8,407
7. Analysis of expendlture on charltable actlvlties
Summary by fund type
Unrestrirted
funds
2024
Restrlcted
fundg
2024
Total
Funds
2024
Total
Funds
2023
Expenditure from charitsble activitles
Conservation
43,246
820,775
864,021
1,094,215
-20-

THE EDEN RIVERS TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
8. Analysls of expendlture by activities
Actlvltles
undertaken
dlrectly
2024
Support
costs
2024
Totsl
Funds
2024
Total
Funds
2023
Expendlture from charltsble actlvitles
Conservation
761,613
102,408
864,021
1,094,215
Analysls of dlrect costs
Conservatlon
2024
Totsl
2024
Totsl
2023
staff costs
Dlrect project costs
465,874
295,739
465,874
295,739
761,613
398,738
595,182
993,920
761,613
Analysls of support costs
Conservatlon
2024
Total
2024
Total
2023
staff costs
Depreclation
Offl¢e cost5
Ac¢ountsncy
Repalrs and malntenances
Governance costs
8,179
7,818
58,921
2,062
32
25.396
8,179
7,818
58,921
2,062
32
25,396
6,983
8,590
55,726
2,099
153
26,744
102,408
102,408
100,295
9. Independent Examlners Remuneratlon
2024
2023
Fees pèyable to the Charlty's Independent examlner for the Independent
examlnatlon of the Charlty's annual accounts
1,800
2,065
10. Staff costs
2024
2023
Wages ènd salaries
Soclal security costs
Contrlbution to defined contrlbutlon penslon schemes
426,796
36.538
36.115
344,232
30,052
31,437
499,449
405,721
21-

THE EDEN RIVERS TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
io. staff costs (continued)
The average number of persons employed by the Charlty durlng the year was as follows:
2024
2023
No.
No.
Management
Admlnistratlon staff
Project staff
li
io
14
13
No employee recelved remuneratlon amountlng to more than £60,000 In elther year.
11. Trustees, remuneratlon and expenses
During the year, no Trustees recelved any remuneratlon or other beneflts (2023: £nll).
Durlng the year ended 31 December 2024, no Trustee expenses have been Incurred (2023: £nil).
-22-

THE EDEN RIVERS TRUST
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2024
12. Tanglble fixed assets
Short-
term
leasehold Plant and
property machlnery
Flxtures
Motor
and
vehicles flttlngs
Total
Cost
As at l January 2024
Addltlons
As at 31 December 2024
3,480
39,591
38,451
87,727
6,241
93,968
169,249
6,241
175,490
3,480
39.591
38,451
Depreciatlon
As at l January 2024
Provlded durlng the perlod
As at 31 December 2024
1,160
497
35,41S
1,337
36,752
38,451
75,598
5,984
81,582
150,624
7,818
158.442
1,657
38,451
Net Book Value
As at 31 December 2024
2,839
12,386
17,048
As at 31 December 2023
2,320
4,176
12,129
18,625
-23-

THE EDEN RIVERS TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
FQR THE YEAR ENDED 31 DECEMBER 2024
13. Flxed asset Investments
Envestment$
in
subsldlary
companles
Cost ol valuation
At l January 2024
AT 31 DECEMBER 2024
loo
lao
PRINCIPAL SUBSIDIARIES
The followlng was a subsldlary undertaklng of the charlty:
Name
Company
number
10332734
Reglster offlce or prlnclpal
Place of buslness
4 Cowper Road, Penrlth, CAII PR Marketlng and
4BN
Envlronmental
Consultlng
Prlnclpal actlvlty
Eden Source tD Sea Ltd
Class of
share¥
Ordlnary
Holdlng
Included In
consolldatlon
No
loo%
The flnanclal results of the subsldlary for the year were:
Name
N¢t •$g¢t•
Eden Source to Sea Ltd
152
14. Debtors
2024
2023
Trade debtors
Prepayments and accrued Inwme
Grants re￿1Vable
297,414
6,057
23,809
131,887
5,507
11,817
327,280
149,211
15. Credltors: Amounts lalllng due wlthln one year
2024
2023
Trade credbtors
other taxation and soclal securfty
other creditors
Accruals and deferred Income
74,160
10,598
59,857
8,402
120,908
2,065
205,666
70,324
-24-

THE EDEN RIVERS TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
16. Financial instruments
2024
2025
Flnanclal assets
Financial assets measured at fair value through Income and expendlture
284,055
289,042
Flnancial assets measured at fair value through Income and expendlture comprise cash and bank
balances.
17. Statement of funds
statement of funds - current year
Balance at
31
December
2024
Balance at i
January
2024
Incoming
resources
Resources
expended
Galnsl
(Losses)
Unrestrlcted funds
General fund
216,837
48,653
{43,246)
222,244
Restrlcted funds
Restricted fund
169,817
852,338
(821.582)
(864,828)
200.573
TOTAL OF FUNDS
386,654
900,991
422,817
Statement of funds - prlor year
Balance at
31
December
2023
8alBnce at I
January 2023
Incornlng
resour￿5
Resources
expended
Galnsl
(Losses)
Unregtrlcted funds
General fund
203,795
39,990
(26,9481
216,837
Restrlcted fund$
Restrlcted fund
325,597
914,510
954,500
(1,070,290)
{1,097,238)
169,817
386,654
TOTAL OF FUNDS
529,392
-25-

THE EDEN RIVERS TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
18. Summary of funds
Summary of funds - current year
Balance at
31
December
2024
Balance at i
January
2024
Income
Expendlture
General funds
Restrlcted funds
216,837
169.817
386.654
48,653
852,338
900,991
(43,246)
(821,582)
864,828
222,444
200,573
422,817
Summary of funds - prlor year
Balance at
31 December
2023
Balance at I
January 2023
Income
Expendlture
General fund5
Restrl¢ted funds
203,795
325,597
529,392
39,990
914,510
954,500
126,9481
(1,070,290}
1,097,238)
216,837
169,817
386 654
19. Analysis of net assets between funds
Analysls of net a$$ets between funds - current year
Unrestrlcted
funds
2024
Re¥trlthd
funds
2024
Total
Funds
2024
Tanglble flxed assets
Flxed assets Investments
Current assets
Credltors due wlthln one year
17,048
loo
336,602
(131,506)
222,244
17,048
loo
611,335
(205,666)
422,817
274,733
(74, 160)
200,573
AnalyAls of net assets between fund$ - prlor year
Unrestrlcted
fund5
2023
Restrtcted
funds
2023
Total
Funds
2023
Tangible flxed assets
Flxed assets Investments
Current assets
Creditors due wlthln one year
18,625
loo
212,086
(13,974)
216,837
18,625
loo
438,253
(70,324)
386,654
226,167
156,350)
169,817
-26-

THE EDEN RIVERS TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
20. Reconclllation of net movement In funds to net cash flow from operating activitles
2024
2023
Net expendSture for the year (as per Statement of Flnanclal Activltles)
Adjustments for:
Depreciation charges
Dlvidends, Interest and rents from investments
(Increase)/Decrease in debtors
Increase In creditors
36,163
142,738
7,818
(6,769)
(178,069)
135,342
(5,515)
8,590
(8,407)
12,441
28,538
Net ￿¥h provlded by/{usod In) operatlng actlvltles
(101,5761
21. Analysls of cash and cash equlvalents
2024
2023
Cash In hand and at bank
284,055
289,042
Total cash and cash equlvalents
284,055
289,042
22. Analysis of changes In net debt
Ati
January
2024
At31
D¢¢ember
2024
Cash flow•
Cash at bank and In hand
289,042
289,042
(4,987)
4,987
284,055
284 055
23. Penslon commltments
The charlty operates a deflned contrlbutlons penslon scheme. The assets of the scheme are held
separately from those of the charlty In Independently adminlstered funds. The pension cost charge
represents contributlons payable by the charity to the funds and amounted to £36,115 (2023:
£25,726). Contrlbutlons totalling £nll (2023: £nll) were payable to the funds at the balan￿ sheet
date.
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THE EDEN RIVERS TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
24. Operatlng lease commitments
At 31 December 2024 the Charlty had commltments to make future mlnlmum lease payments under
non-cancellable operating leases as follows:
2024
2023
Later than l year and not later than 5 years
Later than 5 years
26.250
57,917
26,250
84,167
84.167
110,417
The followlng lease payments have been recognlsed as an expense In the Statement of flnanclal
actlvlties:
2024
2023
Operatlng lease rentals
28,000
28,000
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