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|||Page||
|---|---|---|---|
|Report ofthe Trustees|1|to|6|
|Report ofthe Independent
Auditors|7|to|9|
|Statement ofFinancial Activities||10||
|Balance Sheet||||
|Cash Flow Statement||12||
|Notes to the Cash Flow Statement||13||
|Notes to the Financial Statements|14|to|22|
|Detailed Statement
of Financial Activities|23|to|24|
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||||||2023|2022|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||fund|funds|funds|funds|
|||Notes||f|6|2|
|INCOME AND ENDOWMENTS|FROM||||||
|Donations
and legacies|||17,731||17731|33,633|
|Charitable
activities||5|||||
|Education,
research, advocacy,|conservation|and|||||
|habitat enhancement||||1,469,837|1,469,837|1,174,188|
|General|||40,000|-|40,000|1,242|
|Other trading
activities|||14460||~14 460|~17391|
|Total|||~72 181|~1469837|~1632018|1,226,454|
|EXPENDITURE ON|||||||
|Charitable
activities||6|||||
|Education, research, advocacy,|conservation|and|||||
|habitat enhancement|||48 645|1 400 838|1449 383|1,247,074|
|Tots I|||48,646|~1400838|~1449383|1,247 074|
|NET INCOMEI(EXPENDITURE)
Transfers
between
funds||18|23,636
~3162)|66,999
3,162|82,636|(20,620)|
|Net movement
In funds|||20,484|62,151|82,636|(20,620)|
|RECONCILIATION
OF FUNDS|||||||
|Total funds brought
forward|||284,660|63,467|348,017|368,637|
|TOTAL FUNDS CARRIED FORWARD|||306,044|~126 608|~430662|348017|
|||||2023|2022|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
||Notes|fund
6|funds
5|funds
6|fundsf|
|FIXEDASSETS||||||
|Tangible assets|13|4,328||4,328|7,178|
|Investments|14|1||1|1|
|||4,329||4,329|7,179|
|CURRENT ASSETS||||||
|Debtors
Cash at bank|15|2,860
~338448|61,616
~637668|64,366
~876 116|71,257
1,189550|
|||341,298|699,184|940,482|1,250,927|
|CREDITORS||||||
|Amounts
falling due within ons year|16|(40,683)|(473,576)|(614,169)|(920,089)|
|NET CURRENT ASSETS||~300716|~126608|~426 323|340,838|
|TOTAL ASSETSLESSCURRENT|LIABILITIES|306,044|126,608|430,662|348,017|
|NET ASSETS||~306044|~126608|~430662|~348 017|
|FUNDS|18|||||
|Unrestricted
funds
Restricted
funds||||306,044
~126608|284,560
53,457|
|TOTAL FUNDS||||430,662|348,017|
##
##
||||2023|2022|
|---|---|---|---|---|
|||Notes|6|f|
|Cash flows from operating
activities
Cash generated
from operations||1|~313644)|913,021|
|Net cash (ussd in)/provided|by operating|activities|~313644)|~gt 3021|
|Cash flows from investing
activities
Purchase
oftangible
fixed assets||||~4,695)|
|Net cash provided
by/(used|in) investing|activities||~4895)|
|Change
in cash and cash|equivalents|In|||
|the reporting
period|||(313,644)|908,326|
|Cash and cash equivalents|at the||||
|beginning
ofthe reporting|period||1 188660|281 334|
|Cash and cash equivalents|at the end|of|||
|the reporting
period|||~876 116|~1,189660|
##
|RECONCILIATION
OF NET
ACTIVITIES|INCOME/(EXPEN|DITURE)
TO NET CASH|FLOW FROM OPERATI|NG|
|---|---|---|---|---|
||||2023|2022|
||||6|6|
|Net Income/(expenditure)|for the reporting|period (as per the|||
|Statement of Financial Activities)|||82,636|(20,620)|
|AdJustments
for:|||||
|Depreciation
charges|||2,860|3,178|
|Decrease
in debtors
(Decrease)/increase
in creditors|||6,901
~406930)|799,185
~131278|
|Net cash (used in)/provided|by operations||~313644)|913021|
##
|At 1.7.22
f|Cash flow
f|At 30.6.23|
|---|---|---|
|~1189660|~313644)|~876116|
|~1,189660|~313,644)|876,116|
|~1189660|~313644)|~876 116|
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|||||Direct|Support||
|---|---|---|---|---|---|---|
|||||Costs (see|costs(see||
|||||note 7)
f|note 8)
5|Totals|
|Education,|research, advocacy,||||||
|conservation||and habitat|enhancement|1 432616|16768|1 449383|
|||||~1432616|~16768|~1449383|
|DIRECT COSTS OF CHARITABLE ACTIVITIES|||||||
||||||2023|2022f|
|Staff costs|||||436,084|363,535|
|Contractors|||||699,469|708,169|
|Meeting
rooms and sundries|||||308|234|
|Travel|||||27,914|18,840|
|Consultancy||fees|||9,864|3,487|
|Materials|||||180,111|50,189|
|Equipment|||||2,272|10,042|
|Insurance|||||8,434|8,057|
|Telephone|and broadband||||3,691|4,011|
|Printing,
postage and stationery|||||1,621|1,243|
|Sundries|||||6,612|5,847|
|Administrator's||fee & book-keeping|||16,472|25,896|
|Office facilities|||||26,641|21,753|
|Office repairs||&renewals|||4,036|2,320|
|Advertising|||||2,478|3,125|
|Programme|development||officer's equipment||1,018|857|
|Computer|consumables||and software||3,637|4,116|
|Training|||||3,981|1,633|
|Legalfees|||||73||
||||||~1432616|~1,233354|
|SUPPORT|COSTS||||||
|||||||Governance|
|||||||costs|
|||||||6|
|General||||||~16 768|
##
|||2023|2022|
|---|---|---|---|
|||6|f|
|Depreciation - owned assets||2,860|3,178|
|Auditors|remuneration|13,800|9,000|
|Operating|lease rentals|~22 213|~19419|
##
##
##
|STAFF COSTS||||||
|---|---|---|---|---|---|
|||||2023|2022|
|||||8||
|Wages and salaries||||377,113|314,849|
|Social security costs||||29,306|24,033|
|Other pension costs||||~28 666|~24 653|
|||||~436084|363,535|
|The average
monthly|number ofemployees|during|the year was as follows:|||
|||||2023|2022|
|Executive officer||||1|1|
|Catchment
officers||||2|2|
|Project officers||||11|7|
|Education
officers||||2|2|
|Support officers||||2|2|
|||||18|14|
|||||||||
|---|---|---|---|---|---|---|---|
|12.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|||||||
||||||Unrestricted|Restricted|Total|
||||||fund|funds|funds|
||||||f|||
||INCOME AND ENDOWMENTS||FROM|||||
||Donations
and legacies||||33,633||33,633|
||Charitable
activities|||||||
||Education,
research,|advocacy,|conservation|||||
||and habitat enhancement|||||1,174,188|1,174,188|
||General||||1,242|—|1,242|
||Other trading
activities||||17,391||~17391|
||Total||||52 266|~1174 188|~1226454|
||EXPENDITURE ON|||||||
||Charitable
activities|||||||
||Education, research,|advocacy,|conservation|||||
||and habitat enhancement||||11,862|1 235212|1 247 074|
||Total||||11,862|1,235,212|1,247,074|
||NET INCOME/(EXPENDITURE)
Transfers
between funds||||40,404
~15,049)|(61,024)
15,049|(20,620)|
||Net movement
in funds||||25,355|(45,975)|(20,620)|
||RECONCILIATION|OF FUNDS||||||
||Total funds brought|forward|||259,205|109,432|368,637|
||TOTAL FUNDS CARRIED FORWARD||||284,560|63,457|348,017|
|13.|TANGIBLE FIXEDASSETS|||||||
|||||Fixtures||||
|||||and|Motor|Computer||
|||||fittings|vehicles
5|equipment
5|Totals
f|
||COST|||||||
||At 1stJuly 2022 and|30th June|2023|~1800|~7194|~6960|16964|
||DEPRECIATION|||||||
||At 1stJuly 2022|||90|4,886|3,801|8,776|
||Charge for year|||360|770|~1720|~2860|
||At 30th June 2023|||460|6 655|~6621|1~1626|
||NET BOOK VALUE|||||||
||At 30th June 2023|||~1360|1,639|~1439|~4328|
||At 30th June 2022|||1,710|2,309|3,159|~7178|
##
##
||||||||||||||Shares
in|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||group|
||||||||||||||undertakings
f|
||MARKET VALUE|||||||||||||
||At 1stJuly 2022 and||30th June|||2023||||||||
||NET BOOK VALUE|||||||||||||
||At 30th June 2023||||||||||||1|
||At 30th June 2022||||||||||||1|
||There were no investment||||assets outside the UK.|||||||||
||The company's
investments||||at|the balance sheet date in the share||capital of|companies||Indude the||following:|
||Wessex Rivers Services Limited|||||||||||||
||Registered
office. The Granary|||||Phillips|Lane, Strafford-Sub-Castle,|Salisbury,||Wiltshire,|SP1 3YR.|||
||Nature ofbusiness:||Cultural||Education|||||||||
||Class ofshare;||||||holding|||||||
||Ordinary||||||100|||||||
|||||||||||||2023|2022|
||||||||||||6|||
||Aggregate
capital and reserves||||||||||3,740||11,498|
||Loss for the year|||||||||~77S8)|||~2,245)|
|16.|DEBTORS: AMOUNTS|||FALLING DUE WITHIN ONE YEAR||||||||||
||||||||||||2023||2022|
||||||||||||6||f|
||Amounts
owed by|group||undertakings|||||||||2,194|
||Other debtors||||||||||~64|366|89,073|
||||||||||||64,366||71,287|
|16.|CREDITORS: AMOUNTS||||FALLING DUE WITHIN ONE YEAR|||||||||
||||||||||||2023||2022|
||||||||||||f||8|
||Amounts
owed to group|||undertakings|||||||2,741|||
||Social security and||other|taxes|||||||11,929||5,872|
||Other creditors||||||||||18,044||59,768|
||Deferred income|||||||||468,846|||845,452|
||Accrued expenses||||||||||12,600||8,999|
|||||||||||~614||169|920,089|
|17.|DEFERRED INCOME|||||||||||||
|||||||||Under|1|Over 1||Year|Total|
|||||||||year
f|||||8|
||At 1st July 2022|||||||845,452|||||845,452|
||Additions
during
ths||year|||||488,845|||||468,845|
||Amounts
released|to income||||||(8~45452|||||(8~45 4 2|
||As at 30th June 2023|||||||||||||
##
|18.|MOVEMENT
IN FUNDS|MOVEMENT
IN FUNDS|MOVEMENT
IN FUNDS||||||
|---|---|---|---|---|---|---|---|---|
|||||||Net|Transfers||
|||||||movement|between|At|
||||||At 1.7.22|m funds|funds|30.6.23|
||||||||f|5|
||Unrestricted|funds|||||||
||General
fund||||284,660|23,636|(3,162)|306,044|
||Restricted|funds|||||||
||Wessex Salmon
& Rivers Trust||||64|(64)|||
||Rivers Test|&Itchen Catchment||Based|||||
||Approach
-joint hosting||||6,607|28,943||35,650|
||River Avon|Catchment|Based Approach||||||
||hosting||||3,738|(417)||3321|
||Education||||4,037|6,484||10,621|
||Research
& Monitoring||||7,065|10,669||17,714|
||River Stour|—Capital Projects|||11,241|(3,607)||7,634|
||Rivers Test
River Avon|& Itchen - Capital Projects
- Capital Projects|||10,456
~20 259|s,ese
~8436|~3162|19,021
~31 847|
||||||~63457|~58 999|~3162|~126608|
||TOTAL FUNDS||||~348 017|~82 636||~430662|
||Net movement
in funds,||induded|in the above are as follows|||||
|||||||Incoming|Resources|Movement|
|||||||resources|expended|in funds|
||||||||f.|5|
||Unrestricted|funds|||||||
||General
fund|||||72,181|(48,646)|23,636|
||Restricted|funds|||||||
||Wessex Salmon & Rivers Trust||||||(64)|(64)|
||Rivers Test|& Itchen Catchment||Based|||||
||Approach
-|joint hosting||||62,500|(33,657)|28,943|
||River Avon|Catchment|Based Approach-||||||
||hosting|||||26,000|(26,417)|(417)|
||Education|||||89,983|(83,499)|6,484|
||Research
& Monitoring|||||27,000|(16,341)|10,669|
||River Stour
Rivers Test
River Avon|—Capital Projects
& Itchen - Capital Projects
- Capital Projects||||30,639
1,120,796
~103020|(34,146)
(1,112,230)
~94684)|(3,607)
s',ese
~8435|
|||||||~1469,837|~1,400 838)|58,999|
||TOTAL FUNDS|||||~1,632018|~1449383)|~82 636|
##
##
##
|Comparatlve|s
for m|ov|emen|t|In fund|s|||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||||Net|Transfers||
|||||||||movement|between|At|
||||||||At 1.7.21|in funds|funds|30.6.22|
||||||||f|f|f|f|
|Unrestricted|funds||||||||||
|General
fund|||||||259,205|40,404|(15,049)|284,560|
|Restricted|funds||||||||||
|Wessex Salmon
& Rivers Trust||||||||||64|
|Rivers Test|& Itchen|Catchmsnt|||Based||||||
|Approach
-|joint hosting|||||||6,607||6,607|
|River Avon|Catchment||Based Approach-||||||||
|hosting|||||||4,348|(610)||3,738|
|Education|||||||39,248|(42,211)|7,000|4,037|
|Research
& Monitoring|||||||7,055|||7,055|
|River Stour|- Capital|Projects|||||22,721|(11,480)||11,241|
|Rivers Test|& Itchen|—Capital Projects|||||8,080|(1,923)|4,299|10,456|
|River Avon|- Capital|Proiects|||||~27 916|~11407)|3,750|20,259|
||||||||~109432|~61,024)|~15049|~63457|
|TOTAL FUNDS|||||||~368637|~20620)||348,017|
|Comparative|net movement|||in|funds,|included|in the above are as follows:||||
|||||||||Incoming|Resources|Movement|
|||||||||resources
f|expended
f|in funds
f|
|Unrestricted|funds||||||||||
|General
fund||||||||52,266|(11,862)|40,404|
|Restricted|funds||||||||||
|Rivers Test|& Itchen|Catchment|||Based||||||
|Approach
-|joint hosting|||||||17,750|(11,143)|6,607|
|River Avon|Catchment||Based Approach||||||||
|hosting||||||||25,745|(26,355)|(610)|
|Education||||||||30,023|(72,234)|(42,211)|
|River Stour|- Capital|Projects|||||||(11,480)|(11,480)|
|Rwers Test
River Avon|& ltchen
—Capital|- Capital Projects
Projects||||||936,865
~163805|(938,788)
~175,212)|(1,923)
~11407)|
|||||||||1 174,188|~1,235,212)|~61,024)|
|TOTAL FUNDS||||||||1,226,454|~1,247,074)|~20 620)|
##
##
##
##
##
##
|||||2023|2022|
|---|---|---|---|---|---|
|INCOME AND|ENDOWMENTS|||||
|Donations
and||legacies||||
|Donations
Membership
income||||14,367
~3374|30,643
2,990|
|||||17,731|33,533|
|Other trading|activities|||||
|Fundraising
events
Sponsorships||||2,760
~11700|5,149
12,242|
|||||14,450|17,391|
|Charitable
activities||||||
|Grants||||1,499,837|1,175,430|
|Total incoming||resources||1,632,018|1,226,454|
|EXPENDITURE||||||
|Charitable
activities||||||
|Wages||||377,113|314,849|
|Social security||||29,306|24,033|
|Pensions||||28,666|24,653|
|Contractors||||699,469|708,169|
|Meeting rooms|and sundries|||308|234|
|Travel||||27,914|18,840|
|Consultancy
fees||||9,864|3,487|
|Materials||||180,111|50,189|
|Equipment||||2,272|10,042|
|||||1,366,022|1,154,496|
|Other||||||
|Insurance||||8,434|8,057|
|Telephone
and|broadband|||3,691|4,011|
|Printing,
postage||and stationery||1,621|1,243|
|Sundries||||6,612|5,847|
|Administrator's|fee &book-keeping|||16,472|25,896|
|Office facilities||||26,641|21,753|
|Office repairs
8||renewals||4,035|2,320|
|Advertising||||2,478|3,125|
|Programme
development|||officer's equipment|1,018|857|
|Computer
consumables|||and software|3,637|4,118|
|Training||||3,981|1,633|
|Legalfees||||73||
|||||77,693|78,858|
|Supportcosts||||||
|Governance|costs|||||
|Accountancy|fees|||13,800|9,000|
|Carried
forward||||13,800|9,000|
##
|||2023f|2022f|
|---|---|---|---|
|Governance costs||||
|Broughtforward||13,800|9,000|
|Payroll administration|||1,366|
|Bank charges
Depreciation
oftangible|lixed assets|118
~2860|176
3178|
|||~18768|13,720|
|Total resources expended||1,449,383|1,247,074|
|Net income/(expenditure)||~82 638|~20,620)|