**THE NORTH WALES RIVERS TRUST Annual Report 2022**
**Unaudited Financial Statements for the year ended 31 March 2022 Company no: 06100324 (England and Wales) Charity no: 1127415**
## **Contents**
||**Page**|
|---|---|
|Legal and administrative information|**3**|
|Report of the trustees|**4- 6**|
|Trust Activities during 2021|**7 - 16**|
|Independent Examiners Report|**18**|
|Statement of financial activities|**20**|
|Balance sheet|**21**|
|Notes forming part of financial statements|**20 - 22**|
2
## **Legal and Administrative Information**
Status The North Wales Rivers Trust (formerly the Clwyd, Conwy, and Gwynedd Rivers Trust) is a company limited by guarantee governed by its Memorandum and Articles of Association. Trustees/Directors The directors of the charitable company (“the charity”) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. The trustees who served during the year and since the year end were as follows: • Roger Frederick Thomas • Christopher White • Dr Robin Parry • Alan Winstone – Chairman Secretary Allan Cuthbert Honorary President Lord Elis-Thomas Trading address & Park Croft Registered Office Bwlch Tynygongl Anglesey LL74 8RF Accountants Messrs. J V Banks & Co Banks house Rhyl LL18 3LW Independent examiner Bethan Owen 0692458 (ACCA) Llecyn Braf Talwrn Anglesey LL77 7TF
3
The trustees of The North Wales Rivers Trust are pleased to present their report together with the unaudited financial statements of the company for the year ended 31 March 2022. Legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements and the Memorandum and Articles of Association and are prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities issued in March 2005.
## **Structure, Governance and Management**
The North Wales Rivers Trust (NWRT), formerly the Clwyd, Conwy and Gwynedd Rivers Trust, was incorporated under the Companies Act 1985 as a company limited by guarantee on the 13[th] February 2007, and there are nineteen Members including the four Trustees. The affairs of the Trust are managed by an “Operational Group”, which is appointed annually, although other persons may be co-opted during the year.
All trustees give their time voluntarily and receive no remuneration or other benefits (apart from limited travelling expenses)
The North Wales Rivers Trust is a founding member of Afonydd Cymru, the body representing Welsh Rivers Trusts and is an associate member of The Rivers Trust, the parent body of English Rivers Trusts. The Chairman of the North Wales Rivers Trust is a director and Trustee of Afonydd Cymru.
The Trust has Policies for the Welfare of Children and other Vulnerable Groups, Health and Safety and data protection.
During the year the Trustees have acted in close liaison with Natural Resources Wales in connection with many of their activities.
## **Activities and Achievements of the North Wales Rivers Trust**
In planning activities for the year, the Trustees keep in mind the Charity Commission’s guidance on public benefit at their meetings.
## **Objective 1**
To promote the conservation, protection, rehabilitation and improvement of the rivers, streams, watercourses, and water impoundments in the catchments and in the counties of Denbighshire, Conwy, Anglesey and Gwynedd, and adjacent areas of their banks, riparian lands and catchment areas in all their aspects.
## **Objective 2**
To promote the conservation, rehabilitation, and protection of the indigenous species of animal and plant life of the rivers, streams, watercourses, water impoundments in the catchments in the counties of Denbighshire, Conwy, Clwyd, Anglesey and Gwynedd and adjacent areas of their banks, riparian lands and catchment areas thereby enhance the Counties’ diversity.
4
## **Objective 3**
To advance the education of the public in the understanding of animal and aquatic habitats, their related catchment areas and their plant life and the need for conservation, protection and rehabilitation and improvement of such environments.
## **Public Benefit**
The benefits that arise from the Trust’s aims are as follows:
i) The rivers, streams, watercourses, and water impoundments in the catchments and in the counties of Denbighshire, Conwy, Anglesey, and Gwynedd will be protected and improved, which will preserve and improve the natural habitats. There will also be improved access to the area for the public, as the Trust aims to assist in opening some of these areas through nature pathways. ii) The public will have a better understanding of aquatic habitats and the need for and methods of protection and improvement of such habitats.
iii) In the Trustees’ view there is no detriment or harm that might arise from the carrying out of the Trust’s aims. iv) The aims are intended to benefit the public and improve access to and understanding of the environment.
- v) Any private benefit received by riparian landowners because of the work of the Trust is wholly incidental to carrying out of the Trust’s work to preserve and improve the natural habitat and improve access to and understanding of the environment.
## **North Wales Rivers Trust Development Plan**
A formal Development Plan was developed during 2008 and the objectives within that document have been advanced during 2020/21
**Our Mission statement is:** “To enhance the aquatic and ecological habitats of the rivers Clwyd, Conwy and those within Gwynedd and Anglesey to allow more rewarding experiences to its users interests”
## **Aims of the Trust:**
i) To increase the biodiversity of the habitats, and strengthen the indigenous species of plants and animals, associated with the rivers, streams, still waters and adjacent areas of the Clwyd, Conwy, Anglesey, and Gwynedd river catchments. ii) To educate the public in the understanding of riverine habitats and associated wildlife. In addition, to advance understanding in the need for their conservation, protection, and rehabilitation.
iii) To promote the sustainable use of the river and its environment for economic benefit thus supporting rural regeneration. iv) Promote awareness of environmental issues and best river management practice.
v) Promote recreational and leisure enjoyment of rivers, lakes and wetlands.
5
vi) ) Undertake research and practical work to maintain, restore and enhance environmental habitats within the catchments of the Afon Clwyd, Conwy and diverse rivers in Gwynedd and Anglesey.
The Trust believes in working in partnership with:
- i) Local authorities, government agencies and conservation bodies to investigate and remedy problems of pollution and habitat destruction in the most cost effective and sustainable way.
- ii) Farmers and landowners to encourage greater understanding and appreciation of the environment of the Clwyd, Conwy and Anglesey and Gwynedd catchments and to encourage greater access and usage and thereby enjoyment of the countryside, particularly for young people and those with disabilities.
- iii) Local schools and community groups such as wildlife trusts and angling clubs
6
## **Trust Activities during 2021/22**
In summary we have:
- Surveyed 85km of river on the Dwyryd, Artro, Dysynni, Bach and Meirchion.
- Delivered 5 fish passes/easements providing better habitat connectivity
for 20km of river
- Fenced 3km or riverbank protecting water quality and improving riparian habitat.
- Restored and improved in-stream habitat in 1km of river More details of individual schemes are set out below:
## **Afon Alaw fencing scheme**
A fencing scheme carried over from 2020 due to wet weather postponing delivery. Approx. 900m+ of single bank fence with repairs to the opposite bank. The project also involves the installation of mains fed drinking troughs.
Before fencing was installed After fencing was installed
## **Afon Gallen Easement Improvement**
Significant improvement to a historic easement that will allow fish passage over a wider range of flows. Will improve access to 8km of spawning headwaters. Over 100 tonnes of boulders were added to the rock-ramp structure to strengthen the pools and a large tree and debris was removed from the upstream fall.
7
Original Obstruction Pre-easement
After Improvement Improvement under Higher Flows
## **Afon Wen Habitat Restoration**
The Afon Wen drains the southern fringe of the Coed-Y-Brenin conifer forest and is one of the few Mawddach tributaries that remains accessible to migratory fish for much of its length. Historically the stream has suffered from heavy metal mine-water pollution, acidification from the forestry and the excavation of the riverbed by gold prospectors. The devastating flood in 2001 stripped much of the spawning gravel from the channel. Recent NWRT and NRW projects have introduced numerous timber gravel traps to help reinstate stable spawning beds with reasonable success. The development of a broad deciduous riparian buffer zone between the forestry roads would help mitigate some of the water quality issues and help the regeneration of the in-river habitat.
This scheme removed self-seeded conifers over a 1km length of the Afon Wen downstream of the natural fall and footbridge (Fig1). After this clearing, areas have been identified that are suitable for new broadleaf tree planting and other invasive species (rhododendron and Japanese knotweed) have
8
been revealed that will be removed in 2022.This area contains the established gravel trap spawning bed works and the scheme will assist the development of a healthy deciduous riparian buffer.
9
Typical riparian reach showing self-seeded conifers in the foreground
10
Contractors removing the trees within the project area
**----- Start of picture text -----**
Pa De
**----- End of picture text -----**
The cleared corridor between the two forestry roads showing brash piles in the foreground
## **Afon Perthi habitat improvement**
The Afon Perthi is a small spawning stream that enters the Afon Seiont approx 550m upstream of Pont Rhythallt, Llanrug near Caernarfon. A NWRT survey in 2020 identified seatrout spawning in the lower reaches but found extensive cattle poaching and nutrient runoff from nearby feeders.
11
The project completed double bank fencing over 300m of channel with associated crossings and access gates. Numerous debris blockages were removed, improving migratory fish access and two large boulders at a ford were re-positioned to the same effect.
Riparian vegetation regrowth post scheme implementation has been prolific and numerous trout fry have been observed that indicate a successful 2020 spawning season.
Crossing Installation Riparian Vegetation After Fence Installation
## **Nantlle Habitat Fencing**
A small mountain stream at Ffridd Farm enters Llyn Nantlle approx 170m south of the river Llyfni outflow. Although small, this is an important spawning stream for seatrout and trout migrating from the lake. The project completed double bank fencing over 130m of the lower channel with associated access gates. Numerous debris blockages on old fence crossings were removed, improving migratory fish access. Repairs were also carried out on approx 500m of fence in the upper reaches that help to restrict stock access.
12
New fencing on the lower section entering the lake
Repairs to the upper moorland fence line.
## **Nant Y Goron easements**
The Nant Y Goron is an important salmon and seatrout spawning tributary that enters the river Conwy just upstream of Llanrwst on the true right bank. A survey in 2020 identified a small weir downstream of the Nebo Rd at Cae Melwr Farm which presents an obstruction to fish migration on low flows due
13
to the uniformly shallow nature of the concrete sloped face. Approximately 200m upstream of the road bridge there is also a sloped rock face (possibly man-made/unknown) that similarly restricts fish passage under low flow. An old EAW project constructed a boulder pre-barrage at this site to address the issue but has become damaged by severe flooding.
The NWRT project helped to improve fish passage over both structures by constructing a boulder pre-barrage at the farm weir and repairing the historic barrage at the upstream site. A timber baffle/baulk was also attached to the concrete weir face to provide a focused access route for migration.
In addition, approx 350m of stock fencing was installed upstream of the road bridge to prevent the further poaching of riverbank by cattle.
Weir Before Pre – barrage Pre – barrage Construction
## **Afon Meirchion (Elwy) Fencing Scheme**
A fencing and alternative livestock drinking water scheme was carried out on a large cattle and sheep farm on upper Afon Meirchion near Henllan in the Elwy catchment where extensive poaching by cattle was taking place. Approximately 600 m of new stock fencing was installed and 300 m of broken fence replaced. The fencing has excluded livestock from a large riparian buffer zone of mature deciduous woodland and a solar powered watering system supplying 3 fields was installed.
14
Poached area before scheme
**----- Start of picture text -----**
Example of Fenced off Area
**----- End of picture text -----**
## **Ogwen Bank Weir**
Cbec eco-engineering UK Ltd was commissioned to undertake a feasibility assessment of restoration options to improve fish passage on the Afon Ogwen at Ogwen Bank, where a weir represents a significant barrier to fish migration upstream. Key project aims were to assess initial options for modification of the weir to improve fish passage with consideration of stakeholder aspirations, including exploring opportunities to maintenance and, where possible, enhance the amenity value and aesthetics of the site and make recommendations for further work, including design and surveys, where required. The Preferred Option at Ogwen Bank was a rock ramp at the existing notch in the weir crest and the report recommended that additional assessments are conducted to inform the design and construction phases and minimise uncertainty or risks associated with weir modification.
15
Current Weir showing fishpass not working
## Proposed Rocky Ramp
## **Fisheries River Restoration Reports:**
Surveys were completed on behalf of NRW for the following catchments and reports will be available in due course:
- Dysynni
- Dwyryd
- Artro
16
## **Trustees Responsibilities**
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
A resolution will be proposed at the Annual General meeting on 9 June 2022 that Bethan Owen be reappointed as independent examiner to the charity for the ensuing year.
This report is prepared in accordance with the special provisions for small companies subject under Part 15 of the Companies Act 2006.
This report was approved by the directors at the AGM on 9 June 2022 and signed on its behalf by:
## **Christopher White Director**
## **Company number: 06100324 (England and Wales)**
17
## **Independent Examiners Report to the Directors of North Wales Rivers Trust**
I report on the Accounts of the Charitable Company for the year ended 31 March 2022 which are set out on pages 19 to 22.
## **Respective Responsibilities of Trustees and Independent Examiner**
The charitable company’s directors are responsible for the preparation of the accounts in accordance with the terms of the Charities (Protection and Social Investment) Act 2016 and Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS 102). The charitable company’s directors consider that the audit requirement of Regulation 10 (1) (a) to (c) of the accounts does not apply. It is my responsibility to examine the accounts as required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Statement**
Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charitable company and a comparison of accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and in seeking explanations from the directors concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiners Statement**
In the course of my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements.
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulation have not been met,
or
2. to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
Bethan Owen 0692458 (ACCA)
Llecyn Braf
Talwrn Anglesey LL77 7 TF
Signed and dated 24 July 2022
18
## **Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 March 2022**
## **The North Wales Rivers Trust Activities to 31 March 2022**
## **The North Wales Rivers Trust Activities to 31 March 2022**
|**Notes**
**Incoming resources**
**Incoming rescources from generated funds:**
Voluntary income
Donations
Investment Income and interest
**Incoming rescources from Charitable activites:**
Grant Yns Mon Anglesey Projects
**4**
River Restoration Grants 20/21
SAF Grants via Affondd Cymru
NRW Fisheries Fund Grants
Bodorgan Environmental Grant
HMRC fine reversal for Corp Tax
**Total incoming resources**
**Resources expended**
**Costs of generating funds:**
**Charitable activites**
**5**
**Governance costs**
**6**
**Total resources expended**
**Net incoming/(outgoing) resources**
**Reserves brought forward**
**Total funds at 31 March 2021**|**Unrestricted**
**Funds**
**2022**
-
-
-
-
-
10,837
-
-
-
**10,837**
-
-
2,033
**2,033**
8,804
10,797
**19,601**|**Restricted**
**Funds**
**2022**
-
-
-
-
-
205,906
22,300
2,649
100
**230,955**
-
294,914
-
**294,914**
(63,959)
131,355
**67,396**|**Total Funds**
**2022**
-
-
-
-
216,743
22,300
2,649
100
**241,793**
-
294,914
2,033
**296,947**
(55,155)
142,152
**86,997**|**Unrestricted**
**Funds**
**2021**
-
-
-
-
-
-
-
-
-
**-**
-
-
2,510
**2,510**
(2,510)
13,307
**10,797**|**Restricted**
**Funds**
**2021**
-
-
-
11,036
209,599
-
-
-
-
**220,635**
-
203,086
-
**203,086**
17,548
113,807
**131,355**|**Total Funds**
**2021**
-
-
-
11,036
209,599
-
-
-
-|
|---|---|---|---|---|---|---|
|||||||**220,635**|
|||||||-
203,086
2,510|
|||||||**205,596**|
|||||||15,038
127,114|
|||||||**142,152**|
The statement of financial activities includes all gains and losses in the period. All incoming resources and resources expended derive from continuing activities.
19
**Balance Sheet on 31 March 2021**
## **The North Wales Rivers Trust Balance Sheet as at 31 March 2022**
|**Notes**
**Fixed assets**
**8**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling**
**due within one year**
Other creditors
Accruals
**Net current assets (liabilities)**
**Net assets**
Funds
**Unrestricted**
**Restricted**
**Total funds**|**Unrestricted**
**Funds**
**2022**
903
23,019
**23,019**
-
-
**-**
**23,019**
**23,922**
23,922
-
**23,922**|**Restricted**
**Funds**
**2022**
1,668
98,603
**98,603**
-
37,196
**37,196**
**61,407**
**63,075**
-
63,075
**63,075**|**Total Funds**
**2022**
2,571
121,622
**121,622**
-
37,196
**37,196**
**84,426**
**86,997**
23,922
63,075
**86,997**|**Unrestricted**
**Funds**
**2021**
402
12,323
**12,323**
-
-
**-**
**12,323**
**23,421**
23,421
-
**23,421**|**Restricted**
**Funds**
**2021**
740
128,687
**128,687**
-
-
**-**
**128,687**
**62,147**
-
62,147.0
**62,147**|**Total**
**Funds**
**2021**
1,142|
|---|---|---|---|---|---|---|
|||||||141,010|
|||||||**141,010**|
|||||||-
-|
|||||||**-**|
|||||||**141,010**|
|||||||**85,568**|
|||||||23,421
62,147|
|||||||**85,568**|
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 surplus or deficit 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.
The financial statements were approved by the Board By proxy on 9 June 2022 and signed on its behalf by
## **Christopher White Director**
**Company number: 06100324 (England and Wales)**
20
**Notes to the Financial Statements for the year ended 31 March 2020**
## **1. Accounting Policies**
**1.1** The financial statements are prepared under the historical cost convention and in accordance with the Companies Act 2006 and the Statement of Recommended Practice – Accounting and Reporting by Charities issued in March 2005.
The company has taken advantage of the exemption in FRS1 from the requirement to produce a cash flow statement because it is a small company.
## **1.2** Fund accounting
Unrestricted funds are available for use of the directors in furtherance of the general objectives of the company.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
- **1.3** Voluntary income is received by way of gifts and is included in full in the Statement of Financial Activities when receivable.
The value of services provided by volunteers has not been included.
Interest received is included in the Statement of Financial Activities when received. Income from grants receivable is accounted for on receipt
## **1.4** Expenditure is recognised on an accrual basis as a liability is incurred.
- Costs of generating funds comprise the costs associated with attracting voluntary income. Charitable expenditure comprises those costs incurred by the company in the delivery of its activities and services for beneficiaries. It includes both costs that can be allocated directly to such activities and those of an indirect nature necessary to support them.
- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the company and include accountancy costs and costs linked to the strategic management of the company.
## **1.5. Tangible fixed assets and depreciation**
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Fixtures, fittings and equipment -
15% reducing balance
## **2. Turnover**
The income of the charity is wholly undertaken in the UK.
## **3. Taxation**
The charity is exempt from corporation tax.
21
## **The North Wales Rivers Trust**
## **Notes to the Financial Statements for the year ended 31 March 2022**
## **4. Incoming resources from charitable activities**
|Welsh Water River restoration projects
Welsh Water Dwr Ilal
NRW River Restoration projects
Grant Ynys Mon Anglesey Project
SAF Grants via Affondd Cymru
NRW Fisheries Fund Grants
Bodorgan Environmental Grant
HMRC fine reversal for Corp Tax
**5. Charitable activities**
Anglesey Project Yns Mon
River Restoration projects
**Total**
**6. Governance Costs**
Insurance/Co Hse filing/ICO
Website/Sundries/training
Depreciation
Afonydd Cymru fees 2019 & 2020
Administration transfers
Accountancy and audit
Total|**Unrestricted**
**Funds**
**2022**
-
-
-
-
-
-
-
100.00
-
-
**100.00**
**Unrestricted**
**Funds**
**2022**
-
-
**-**
**Unrestricted**
**Funds**
**2022**
627
15
-
1,391
(500)
-
**1,533**|**Restricted**
**Funds**
**Total Funds**
**2022**
**2022**
-
-
-
-
-
-
-
-
216,743
216,743
22,300
22,300
2,649
2,649
-
100
-
-
-
-
**241,693**
**241,793**
**Restricted**
**Funds**
**Total Funds**
**2022**
**2022**
-
-
294,914
294,914
**294,914**
**294,914**
**Restricted**
**Funds**
**Total Funds**
**2022**
**2022**
-
627
-
15
-
-
-
1,391
500
-
-
-
**500**
**2,033**|**Unrestricted**
**Funds**
**2021**
-
-
-
-
-
-
-
-
**-**
**Unrestricted**
**Funds**
**2021**
-
-
**-**
**Unrestricted**
**Funds**
**2021**
510
1,028
-
-
(500)
-
**1,038**|**Restricted**
**Funds**
**2021**
24,198
5,000
180,401
11,036
-
-
-
-
-
-
**220,635**
**Restricted**
**Funds**
**2021**
203,086
**203,086**
**Restricted**
**Funds**
**2021**
-
-
-
-
500.00
-
**500**|**Total**
**Funds**
**2021**
24,198
5,000
180,401
11,036
-
-
-
100
-
-|
|---|---|---|---|---|---|
||||||**220,735**
**Total**
**Funds**
**2021**
203,086|
||||||**203,086**|
||||||**Total**
**Funds**
**2021**
510.00
1,028.00
-
-
-
-|
||||||**1,538**|
## **7. Trustees remuneration and related party transactions**
No trustee received any remuneration during the period. No travel expenses were paid to trustees during the period.
|**8. Tangible fixed assets**
**Cost**
At 1 April 2021
Additions in 2021/22
At 31 March 2021
**Depreciation**
At 1 April 2020
Charge for the year
At 31 March 2020
**Net book values**
At 31 March 2021
At 31 March 2022|**Fixtures,**
**fittings and**
**equipment**
**Total (2021/2022)**
**£**
**£**
11,134
11,134
1,564
1,564
12,698
12,698
9,020
8,048
972
972
9,992
9,020
**2,706**
**3,678**
2,571
2,571
|
|---|---|
22