Company No: 06489777 Charity No= 1127427 THE LUNE RIVERS TRUST IA COMPANY LIMITED BY GUARANTEE) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022
THE LUNE RIVERS TRUST CONTENTS Pages Reference and adminislralive information Report of the trustees Independent examiner's report lo the Iruslees Statement of financial activities Balance sheet Notes lo the financial statements 9-17
THE LUNE RIVERS TRUST REFERENCE AND ADMINISTRATIVE INFORMATION (Registered Company Number". 064897771 (Registered Chatity Number.. 11274271 M Hall L Hodgson AWJ Hurst M Jackson R J Jardine G Murphy A Todd J J Walmsley P Gilpin (resigned 15 September 20211 TrusleeslDirectors Secretary TGPiti Registered Offi Bay Business Hub 1 St Floor 259 Marine Road Central Morecambe LA4 4BJ Independent Examiner MHA Moore and Smalley Kendal House Murley Moss Business Village Oxenholme Road Kendal LA9 7RL Page 1
THE LUNE RIVERS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENOED 31 JANUARY 2022 The Trustees present their report and the financial statements of the Trust for the year ended 31 January 2022. The Iruslees have adopted the provisions of the Slalement of Recommended Practice ISORPI 'Accounling and Reporting by Charities. IFRS 1021 in preparing the annual report and financial slalemenls of the Trust. The financial statements have been prepared in accordance with the accounting policies sel out in the notes to the accounts and comply with the Trust's governing document, the Charities Act 2011 and Ac¢ounling and Reporting by Charities.. Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Enlilies applicable in the UK and Republic of Ireland published in October 2019. structurè Govemance and Management Governing Document The charity Is controlled by ils goveming documents. the Memorandum and Articles of Associalion.11 constitutes a limited company, limited by guarantee, as defined by the CompaleS Act 2006. Trustees of the Charity The board of trustees must, as per the governing documents, have al least 4 trustees and not more than 20 serving al any one lime. The entire board meets on a regular basis. If required individual commillees meet in addition lo full board meeting. Recruitment and Appointment ofthe Management Commlttee A lolal of 8 Iruslees have Seed throughout the year. Any new appointments are al the recommendation of the board. Risk Management The Iruslees have assessed the major risks lo which the Trust is exposed, in particular those related lo the operations and finaneps (Jf thg TriJ%t 2nd Arp sati*fipd that adp.quate. sy8tems arp in place lo mitigate any exposure to the major risks. A review of the risks was looked al during the period and adjuslmenls made to policies and procedijres where appropriate. Objectives and Activities for Public Benefit The main aims of the charity are.. lo conserve, prolecl. rehabilitate, and improve the rivers, streams. watercourses and water impoundments of the catchments comprising the River Lune throughout ils entire course and all ils tn'bularies in Cumbria, Yorkshire and North Lancashire. lo advance the education of the public or any association, company, local aulhorily, administrative or governmental agency or public body or represer71atsve body in.. the understanding of rivers, river corridors and catchments, including their fauna, flora and economic or social activity and river catchment management. the need for and benefits of conservation, protection, rehabililalion and improvement of aquatic eTrvironmenls. Page 2
THE LUNE RIVERS TRUST REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 JANUARY 2022 Achievement and Performance The Trustees are pleased with charitable activities this year, especially considering the ¢ontinued impact of COVID 19 Teslrictions. During financial year 2021122, The Trust has worked on the following projects.. Continued the implementation of a large Water Environment Project funded by DEFRA with Components including.. A project lo protect Roeburn Woods and the River Roeburn., A fam) advice project and interventions to improve water quality on the Upper Wenning and tho Upper Lune. The detailed design of a project lo improve fish access past Skerton Weir, along with securing permits & permissions. A second phase of Natural Flood Management interventions Sedbergh. Completed the second year of a three year project working on urban regeneration activities, funded by Greggs. Delivery during 2021122 focused on community engagement & developing activities for the following year. Commencèd a new 'Slow the Flow. natural flood management project at Forresl Hills, Lancaster. Commenced a new farmer engagement project in the river Keer catchment. Commenced two projects to develop woodland creation opportunities in the Lancashire part of our catchment. Commenced WOTkin9 to support the Orton Fells Farm Cluster. Completed a first phase of surveying for White Clawed Crayfish in the T8bayl Orton area. Carried out 5 Himalayan Balsam bashes in Lancaster and Aughton. Implementation has been partially affected by the impact of COVID-19 restrictions. Volunteer events and wider stakeholder engagement have been more difficult lo run than normal. The Trust continues lo host the Living Lunts Catchment Partnership Project. We now have over 30 partners and together we continue to develop a prioritised action plan for the futUTe as well as working together on the implementation of projects. This is funded by the EA. The Trust has again undertaken the sale of fishing permits for the EA Hallon and Skerton beats during tho 2021 season. This arrangement with the EA has also been extended until 2022. Fundraisin activities The Trust lin partnership with West Coast Railways) ran a steam train trip lo Chester lo raise funds for the Trust. During the last financial year, the Trust has submitted further funding applicalions= To the EAI Defra for phase 2 of NFM work al Sedbergh. To Defral EA for an extension of our Water Environtnenl Grant. To the EA for a new farmer engagement project in the Keer catchment. To the Green Recovery Challenge Fund, in partnership with Ribble Rivers Trust, for health & environmental action in the Lancashire part of ¢2tchmenl. To United Utilities for a farmer engagement project across the River Lune system. To The Rivers Trusv Natural Course & United Utilities for a waler quality monitoring project in the Keer catchment. To the Weslmorlar)d Dales Landscape Partnership for White Clawed Crayfish Surveying. To the Duchy of Lancaster to purchase a display gazebo for the Trust. YDNPAJ Orton Fells Farm Cluster. The Tnjstees hope lo build and expand upon all these projects in the future. Page 3
THE LUNE RIVERS TRUST REPORT OF THE TRUSTEES (continuedj FOR THE YEAR ENDED 31 JANUARY 2022 Financial Review R8servgs Policy The purpose of this Reserve Fund Policy is to ensure Ihe stabilily of the operations. programmes, employment of key staff and charitable objectives of the Lune Rivers Trust. It also forms part of the suite of policies pul in place lo anage the Trust's finances in a responsible manner, as required by the Charity Commission. Free reserves al the year end are £46,826 12021 restated= £40,866}. Free reserves are used to covèr the Emergency and Operating Reserve Funds slated below. Emèr anc Reserve Funds These are intended for use in case of a sudden, unforeseen or calaslrophic interruption of the Trust's funding streams. Examples could include donors cancelling projects before the intended completion dale, or the Trust failing to secure sufficient funding lo continue operations, or a Force Majeure. The Emergency Reserve Funds are intended lo be used lo meet the Trust's fixed obligations {such as staff Costs and office rental) whilst a solution is found, or the Trust is wound up. This is currently calculated on the basis of three months of fixed costs. This will be adjusted in future years lo also include any obligations for staff redundancy payments. Authority lo utilise the Emergency Reserve Fund will rest with the Board of Trustees. The Emeryency Reserve Fund is currently sel 31 a target of £33,000. eralin Reserve Funds These are intended lo be used in case of a need lo assist with the Trust's cash flow. For example, where project activities are paid in arrears and hence there is a lag between incurring the expenses and receiving reimbursement from the donor. They are also to be used in case of unforeseen 0e-Off expenses necessary for the functioning of the Trust le.g. replacement of a broken compulerl. The intention is that any Operating Reserve Funds will be reimbursed as soon as practical. For example, when project payments have been received, or by searching for funding opporlunilies lo reimburse unforeseen expenses. The level of Operating Reserve Funds needed is difficult to predict with certainly. Hence, the threshold has beenlset at a reasonable level in relation lo the Trust's current financial position. Authority lo ulilise the Operating Reserve Funds will rest with the Board of Trustees. The Operating Reserve Fund is currently sel at a largel of £25,000. Unrestricted Reserve Funds These are funds that are not assigned lo a specific project or aclivily. They are intended lo be used to directly support the charitable objectives of the Trust. For example, lo support strategic activities important lo the development of the Trust and where external reslricled funds cannot be secured. The intention is that these funds will be ulilised promptly Iwilhin 1 yearl after being designaledl received as Unreslricled Reserve Funds. Up lo a limit of £10,000, authority to ulilise Unreslricl6d Reserve Funds will rast with the Trust Manager. Above £10,000, approval from the Board of Trustees will be necessary. Designation of Unrestricted Reserve Funds should only be after the Emergency & Operating Reserve Funds thresholds have been mel. Currently this means anything above a threshold of £58,000. There is currently no upper limit sel for the Unreslricled Reserve Funds. Page 4
THE LUNE RIVERS TRUST REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 JANUARY 2022 Trustees, Responsibilities The trustees {who are also directors of The Lune Rivers Trust for the purposes of company lawl are responsible for preparing the Trustees, Annual Report (including Ihe SITategic Report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iuniled Kingdom Generally Accepted Accounting Practice)- Company law requires the trustees lo prepare financial statements for each financial year, which give a true and fair view of the slate of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial stalemenls, the Iruslees aTe required to.. select suitable accounting policies and then apply them consislgnlly-, observe the methods and principles in the Charities SORP 2019 {FRS 1021.. make judgements and estimates that are reasonable and prudent., slate whether applicable UK Accounting Standards have been followed, sublecl lo any material departures disclosed and explained in the financial slatemenls., prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the Trust will continue in operab'on. The trustees are responsible for keeping adequate a¢¢ounling records that disclose with reasonable accuracy at any lime the financial position of the Trust and enabl& them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Trust and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. By order of the Trustees A Todd Chairman Dale.. LC . S 1011 Page 5
THE LUNE RIVERS TRUST INOEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LUNE RIVERS TRUST I report lo the Trust Iruslees on my examination of the accounts of the company for the year ended 31 January 2022 which are set out on pages 6 to 17. Rosponsibilities and basis of report As the charity trustees of the company land also ils directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies A¢1 2006 {'Ihe 2006 Act'i. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company s accounts as carried out under section 145 of th& Charities Act 2011 {'Ihe 2011 Acl'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner's statement Since the company s gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I confimi that l am qualified lo undertake the examination because 18m 8 member of ACA, which is one of the listed bodie5. I have completed my examination. l Confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act,, or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other Ih8n any requirement that th8 accounts give a 'lru& and fair view, which is not a n7aller considered as part of an independent examination., or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns have come across no other matters in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. J Mccabe FCA MHA Moore and Smalley Chartered Accountants Kendal House Murley Moss Business Village Oxenholme Road Kendal Cumbria 0710412022 Date.. Page 6
THE LUNE RIVERS TRUST STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure A¢counll FOR THE YEAR ENDED 31 JANUARY 2022 Unrestrlcted Rèstricted Total Total funds funds funds 2022 funds 2021 Income from: Donations and legacies Charitable Acliviles other trading actiwities Investrnents other 10.596 6.000 250 350.019 975 10,846 356.019 975 80 2.214 6,339 465,247 5,886 323 7.073 80 2,214 Total 16.676 353.458 370,134 484,868 Expenditure on.. Charitable actiMti8s Other 851 14,000 336,050 25,629 336,901 39,629 385,199 41,082 Total 14,851 361,679 376,530 426.281 Net loss bafore other recognlssd gains 1.825 (8.221) 16.396) 58,587 Transfer between funds 4.135 (4,135) Net mov01rnt in funds 5.960 {12,356) 16.396) 58.587 Reconciliation of funds: Total funds brought forward Irestaledl 40,866 97,767 138,633 80,046 Total funds carried forward 16 46,826 85,411 132,237 138,633 Page 7
THE LUNE RIVERS TRUST BALANCE SHEET AS AT 31 JANUARY 2022 2022 2021 {restaledl Current asset5 Debtors Cash al bank and in hand 62,665 157.139 80,266 211,467 219,804 291,733 Credltors- arvK)unls falling due ¥Arithin one year 187,567) 1153.1001 Net assets 132,237 138,633 Funds: Restricted lunds Unrestricted funds 10 85,411 46,826 97,767 40,866 Total funds 16 132.237 138,633 For the year ending 31 January 2022 the company was enlilled lo exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities.. The members have not required the company lo obtain an audit of ils accounts for the year in question in accordance with section 476., The directors acknowledge their responsibilities for complying with the requirements of the Act with respect lo accounting records and the preparation of accounts. These accounts have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. Thuse accounts were approved by the directors and aulhorised for issue on signed on their behalf by.. ..LC:..3...lo.Up and are A Todd- Chaimian Company Registration Number: 06489777 Charlty Number.. 1127427 Page 8
THE LUNE RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022 1. A¢counting Policies The Lune River5 Trust is a company limited by guaranlee in England and Wales. Ba51s of preparation The Gharity conslitules a public benefit enlily as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting St8ndard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015. The Lune Rivers Trust meets the definition of a public entity under FRS 102. Assets and liabilities are initially re¢ognised al historical cost or transaction value unless otherwise slated in the relevant accounting policy nolelsl. The financial statements are prepared in slerfing. which is the functional currency of the company. Monetary amounts in these financial slalements are rounded to the nearest £. Incorne All incoming resources are included in the Slalemenl of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been mel. the amount C2n be measured reliably and it is probable that the income will be ie¢eived. For donations lo be recognised the charity will have been notified of the amounts and the s&Wemerst date in writing. If there are conditions attached lo the donation and this requires a level of performance befor& entitlement can be obtained then income is deferred until those conditions are fully mel or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Donated facilities and donated prDfessional services are recognised in income at their fair value when their economic benefit is probable, il can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing lo pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure. No amount is included in the financial statements for volunteer time in line with the SORP IFRS 102}. Income from trading activities includes income eamed from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when enlillemenl has occurred. InteTesl on funds held on deposit is included when receivable and the amount can be measUd reliably by the charity.. this is normally upon notification of interest paid or payable by the Bank. Going concern The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for a period of al least 12 months from the dale the accounts are approved. Thus, the trustees continue lo adopt the going conc8rn basis of accounling in preparing the financial slalements. Page 9
THE LUNE RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022 1. Accounting Policies Icontinued) Fund accounting Unrestricted funds are funds which are available fof use al the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are funds which are lo be used in accordance with specific reslriclions ifflposed by donors or which have been raised by the charity for particular purposes. Any overspends are met by unreslricled funds. Expenditure All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate 211 costs related lo the category. Expenditure is recognised where there is a legal or conslruclive obligation lo make payments lo third parties, il is probable that the settlement will b¢ required 8nd the smounl of the obligation can be measured reliably. Debtors and accrued income Debtors are recognised al the settlement amount due after any trade discounts allowed. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. Cash at bank and In hand Cast al bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the dale of acquisition or opening of the deposit or similar account. Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds lo a third paty and the amount due lo sellle the obligation ¢an be measured or eslimaled reliably. Creditors and provisions are normally re¢ognised al their settlement amount after allowing for any trade discounts due Pensions The charitable company operates a defined contribution pension scheme and the pension Charge represents the amount payable by the charity in respect ol the year. The assets of the scheme are held separate from those of the charitable company In independently administered funds. Government grant5 Government grants are recognised al the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be mel and the grants will be received. Page 10
THE LUNE RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 JANUARY 2022 2. Net Movement in Funds 2022 2021 Not loss is stated after charging- Independent examination fees 4,500 2,100 3. Investment income 2022 2021 Bank interest receivable 80 323 4. Total expenditure Unrestricted Restridèd costs costs Total 2022 Activity Charitable activities Staff costs Other 851 231,838 104,212 25,629 232,689 104,212 39,629 (see note 6) 14,000 14,851 361,679 376,530 Unrestricted Restricted costs costs Total 2021 Actlvity Charitable activities Staff costs Other 246 293,473 91,480 28,287 293,719 91,480 41,082 12,795 13.041 413,240 426,281 Other costs are made up as follows-. Unrestricted costs Restricted costs 2022 2021 Habil Herasd and other printing A¢¢ounlancy fees Premises Costs General adminislralive costs 671 2,100 3,612 34,699 4,500 5,912 3,588 4,500 5.912 29.217 25,629 14,000 25,629 39,629 41,082 Page11
THE LUNE RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 JANUARY 2022 5. Analysis of support costs Project management Admln costs 2022 2021 Catchment Partnership Fund WEG PM & Comm Greggs Community Fund WAMM Trac 2 Talking Rivers 6,460 16,400 1,159 360 500 250 250 250 7,619 16.760 500 250 250 250 7,993 20,294 22,860 2.769 25.629 28,287 6. Directors and employees 2022 2021 Employee costs during the year Wages and salaries Social security costs Pension costs 90,640 5,507 8,065 82,542 4,101 4,837 104.212 91,480 The average number of employees during the year was 312021.. 31. There were no employees receiving more than £60,000 in the year (2021.. Nill. The directors received no remuneration or reimbursement of èxpenses during the year from the company 12021., Nill. The directors of the company are shown on page 1. 7. Debtors 2022 2021 Trade debtors Olhei debtors 62,235 430 80,266 62,665 80,266 8. Creditors- amounts falling due within one year 2022 2021 restated Accruals er credilors er loans 4.500 3,067 80,000 2,100 151,000 87.567 153.100 Page12
THE LUNE RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 JANUARY 2022 8. Credltors: amounts falling due within one year (continued) The creditors balance has been restated as the £151,000 loan last year was incorrectly shown as due afler one year. 9. Unrestrlcted Fund$ Al l February 2021 Irestaledl Net incoming resources for the year Transfer from restricted funds 40,866 1,825 4,135 At 31 January 2022 46,826 Opening funds have been restated to reflect £35,968 of funds which were incoTrectly recorded as unreslricled rather than restricted funds last year. 10. Restrl¢ted Funds Balan¢e 01.02.2021 restated 21,188 13,6981 2,607 1,528 9,093 13401 21,143 329 7,413 Balance 31.01.22 Incoming Outgoing Transfers Calchmenl Partnership Fund EA FIP Fighting Back for our Fish YDNP Parish Wildlife Project Slorymap Greggs Community Fund Cumbria NFM - Sedbergh Cumbria NFM- Tebay CCC - Japaneso Knotweed Slow the Flow- Gal & S Lancs Slow the Flow- 2019 Galgale WEG PM & Comm WED Mod1- Skerton Weir WEG Mod 4 - Roeburndale WEG Mod 2- Forgollen Farms Cumbria NFM Rais Beck WAMM Neighbourly TK Maxx Hallon & Sketon Fishing permits Lan¢ashire Woodland Connect Weslmodand Dales Landscape Partnership Health Environmental Action Lancashire Orton Farm Cluster Plugging the Gap LCC INNS Trac 2 Talking Rivers Enlorcemenl Undertakings 17,214 8,000 {28,904) 14.222) 9,498 80 12.6071 11,5281 30,000 3,214 2,000 117,7691 15,002) 121,994) 21,324 2,128 1,149 329 5,227 (2,1861 (951 {27,4361 113,105) 15,8441 1207,1581 11,6291 (11.3981 95 34,314 12,275 6,629 206,925 2,000 2,500 13,9121 21,188 17851 233 2,886 9,845 200 4,173 2.966 20,358 12,1281 1,129 947 200 1,2[16 17,200 2,833 6,467 32 45 459 15,3791 14,1451 12,8331 11,5441 1321 1451 14591 12501 12501 13,055 4,923 1,274 902 2,500 97,767 1,024 702 2,500 85,411 50 353.458 361,679 4,135 Page 13
THE LUNE RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 JANUARY 2022 10. Restricted Funds (continued) Previously reported in last years signed accounts Balance 01.02.2020 Balance 31.01.21 Incoming Outgoing Transfers Calchmenl Partnership Fund EA FIP Fighting Back for our Fish YDNP Parish Wildlife Project Slorymap Greggs Community Fund Cumbria NFM - Sedbergh Cumbria NFM- Tebay CGC - Japanese Knotweed Slow the Flow- Gal & S Lancs WEG PM &Comm WED Mod1- Skerton Weir WEG Mod 4- Roeburndale WEG Mod 2- Forgollen Farms Cumbria NFrn Rai5 Beck 25,786 22,073 126,6711 13,6981 21.188 13,6981 2,607 1.528 9,093 13401 21,143 329 7,413 113,5351 8,858 110,1241 233 2,886 9,845 200 4,173 61,799 2,607 1,778 11621 15,599 4,253 329 2,616 114,9841 16,170 12,0411 127,8871 4,786 248 200 1173 29,145 12501 120,7451 122,4861 149,5331 30,000 6,547 66,423 20,000 42,174 8,000 6,232 214,579 115,2031 140,7251 115,3121 114,3151 1186,4791 {1,9001 114,9031 WAMM Neighbourly TK Maxx Hallon & Skelon Fishing permits 24,500 5,366 445,894 1,020 1413,240 11. Statement of Funds Calchmenl Partnership Fund Working with muS1iple partners to produce a calchmenl plan, obtain lunding and deliver the measures. EA FIP Fighting Back for our Fish F6n¢ing lo protect fish habitat in the Upper Lune tributaries. YDNP Parish Wildlife Project Monitoring and Control of invasive species e.g Himalayan balsam and Japanese Knotweed. Storymap Creating a digital inleraclive map to show all past and ongoing projects. Greggs Community Fund Eels in the classroom and community work on Newton Beck, Lancaster. Cumbria NFM- Sedbergh Plans and implementation of Natural Flood Managemenl measures lo protect Sedbergh. Cumbria NFM- Tebay Ditto lo protect Old Tebay. CCC- Japanese Knotweed Knotweed monitoring and control of this. Slow the Flow- Gal & S Lancs Planning and implementation of NFM measures lo protect Galgale. Slow the Flow- 2019 Galgale Measures lo protect Galgale from flooding Irelenlion pond and kested hedgerowsl South Lancaster {pond5 and wetland gardens) Page 14
THE LUNE RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 JANUARY 2022 11. Statement of Funds Icontinuedl WEG PM & Comm Proj6Ct Management and communications in relation lo the Lune Top lo Bottom and Side to Side Water Environment Grant projects. WED Mod1- Skerton Weir Skerton WeiT- feasibility studies, plans, designs and consents lo aller Skerton Weir lo improve fish passage WEG Mod 4- Roeburndale Woods Planning and implementation of NFM measures to save Roebumdale Woods SSSI WEG Mod 2 - Forgollen Famis Working with Farmers in the Upper Lune and Upper Wenning to improve waler quality by measures including nutrient management plans. Cumbria NFM Rais Beck Plans and implemenlalion of NFM measures to protect Raisbeck Hamlet. WAMM Monitoring and analysis of th Lune Estuary for microplastics. Neighbourly TK Maxx Volurileer work on the Keer footpath eg litterpicking Hallon & Sketon Fishing permits Sale of fishing permits lo provide benefits lo people who fish there e.g a fishing platform for the disabled. Lancashire Woodland Conn8¢1 Working with landowners planting tress throughout th8 Lancashire part of the catchment. Westmodand Dales Landscape Partnership Crayfish monitoring and e fishing in the Upper Lune. Health Environmental Action Lancashire Developing walks lo improve mental and physical health and creating tree and plants seed banks. Orton Farm Cluster Working with Orton farmers on environmentally friendly faiming. Plugging the Gap Working with farmers on the River Keer lo improve water quality including infrastructure audit, nutrient management plans and community work. LCC INNS Monitoring and controlling Himalayan Balsam on the Lower Lune. Trac 2 Community project to clean up Newton Beck, raise eels in the classroom and release them into the beck. Talking Rivers Provision of talks and Presentations lo explain and promote our work to a wide variety of stakeholders and groups in society. Enforcement Undertakings Working with the EA to use fines they have imposed lo improve the walerbody polluted IKeerl. Page 15
THE LUNE RIVERS TRUST NOTES TO THE FINANCIAI STATEMENTS (continued) FOR THE YEAR ENDED 31 JANUARY 2022 12. Defined contributions 2022 2021 Contributions payable by the company for the year 7,397 4,837 13. Capital commitments There were no capital commitments al 31 January 2022 or 31 January 2021. 14. Contingent liabilities There were no contingent liabilities at 31 January 2022 or 31 January 2021 other than a gelleral obligation to repay grants where the agreed services are not ultimately provided. 15. Taxation As a charity, Lune Rivers Trust is exempl from lax on income and gains falling within sections 472-474 of the Corporation Tax Act 2010, section 478-489 of the Corporation Tax Act 2010, or $256 01 the Taxation of Chargeable Gains Act 1992 to the exlenl th81 these are applied lo ils charitable objects. No tsx charges have arisen in the Charity. 16. Analysi$ of Net Assets Between Funds Fixed Net current assets assats 2022 Restricted funds 85.411 85.411 Unrestrl¢ted funds C*n&ral funds 46,826 46,826 Total funds 132,237 132,237 Flxed Net current asset$ assets 2021 restated 97,767 Restricted funds 97,767 unreStrted ndS General funds 40,866 40,866 Total fund5 138,633 138,633 Page 16
THE LUNE RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 JANUARY 2022 17. Related parties There were no related party transactions in th& current or previous year. 18. Control No single individual has had control of the company in the current or previous year. Page 17