2024-03-31-accounts

Together for Nature

Wild Oxfordshire

Trustees’ report and financial statements 1[st] April 2023 to 31[st] March 2024

Company number 06828051

Charity number 1131540

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Contents

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|||| |---|---|---| |Legal and Administrative Information ....................................................................................... 3| |Trustees/Company Directors ................................................................................................. 3| |Wild Oxfordshire .................................................................................................................... 3| |Trustees’ Annual Report ............................................................................................................ 4| |Structure, Governance and Management ............................................................................. 4| |The Board of Trustees ............................................................................................................ 4| |Chairman’s Report 2023/24 ................................................................................................... 5| |Financial Review of the year ended 31st March 2024 .................................................... 14| |Comparative position ....................................................................................................... 14| |Cash/Bank/Investments ................................................................................................... 15| |Investment Policy ............................................................................................................. 15| |Reserves Policy ................................................................................................................. 16| |Statement of Trustees’ Responsibilities .................................................................................. 17| |Independent Examiner .................................................................................................... 17| |Independent Examiner’s Report .............................................................................................. 18| |Respective responsibilities of trustees and examiner ..................................................... 18| |Basis of Independent examiner’s report ......................................................................... 18| |Independent examiner’s statement ................................................................................ 18| |Financial Statement ................................................................................................................. 19| |Statement of Financial Activities for the year ended 31|[st]|March 2022 ............................... 19| |Balance Sheet as at 31|[st]|March 2022 ................................................................................... 20| |Notes to the Financial Statements ...................................................................................... 21|

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Legal and Administrative Information

Trustees/Company Directors

Victoria Robinson (re-elected 9th December 2020)

Ian Curtis (re-elected 9th December 2020) Fiona Danks (elected 10th March 2021) Chris Cousins (resigned 7 June 2023) Nick Rowe (elected 4[th] March 2020) David Knight (elected 15 February 2021) Mike Russell (Treasurer) (elected 10th December 2020) Fiona Racher (elected 14 September 2022) Pete Cranston (elected 7 June 2023)

Ebony Holland (elected 7[th] June 2023)

Kate Jury (elected 7 June 2023, deceased 16 July 2023)

Secretary

Laura Murphy (appointed 7 June 2023)

Wild Oxfordshire

Charity number 1131540 (registered 9[th] September 2009) Company number 06828051 (registered 24[th] February 2009) Registered Office: Manor House, Little Wittenham, Abingdon OX14 4RA Independent Examiner: Certax Accounting, Little Sturt, Oxford Rd, Burford, Oxon, OX14 4ET Bank: CAF Bank Ltd., P.O.Box 289, West Malling, Kent ME19 4TA Investment Manager: CCLA Investment Management Ltd, 85 Victoria St, London EC4V 4ET Contact: Clare Mowbray, Manor House, Little Wittenham, Abingdon, Oxon OX14 4RA Number of employees: 9

Web Site: www.wildoxfordshire.org.uk

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Trustees’ Annual Report

Structure, Governance and Management

Wild Oxfordshire is incorporated as a company limited by guarantee and governed by Memorandum and Articles.

The Trustees are elected by the members of the charity at the Annual General Meeting (AGM) each year with one third standing down each year but eligible for re-election indefinitely. The Chair of Trustees is appointed by the Board from time to time.

The Board of Trustees

Wild Oxfordshire’s Board of Trustees has an upper limit of 12 to enable the broad partnership that is the core of the charity’s purpose to be fully represented. Development of the Board is seen as an ongoing process, with review of representation and skills carried out in response to vacancies as they arise, and a more structured skills audit carried out periodically. New Trustees are given an induction into the work and policies of the Charity.

The trustees retain authority and decision-making powers in respect of the key areas of Wild Oxfordshire's activities. The day-to-day overall executive leadership of activities are delegated to the Chief Executive, who started in June 2020.

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Chairman’s Report 2023/24

As a regional Charity celebrating 30 years since it was first conceived as the Oxfordshire Nature Conservation Forum, Wild Oxfordshire has continued its role in connecting people and organisations to benefit the wildlife of our County. Just as nature does best when habitats and ecosystems are linked together by hedgerows, verges and riverbanks so too the solutions to halt the decline in nature work best when joined up. One answer to joining up those solutions is to take a bottom-up and a top-down approach, and to focus on where those two approaches meet in the middle. The bottom-up approach is best exemplified by our work with local communities at a parish level across Oxfordshire. This year we revised and updated our Community Town and Parish Guide to Nature Recovery, a valuable toolkit for community groups who want to make a difference in their patch. Our team offer support and guidance to local groups and especially on how they can best manage local plots of land for nature. Our Hedgerow Heroes Project with CPRE has added kilometres of new linear habitat back into the landscape, joining up patches of wildlife and allowing dispersal routes for insects.

Wild Oxfordshire can make a difference by ensuring that the sum is greater than the individual parts when communities come together and work to a common cause of helping nature. As local communities come to value the nature that is around them, it creates a sense of place that adds up to the whole of the essence of Oxfordshire.

At the other end of the scale Wild Oxfordshire has been investing time and effort to make sure the voice of local people is being heard as the County Council brings together a range of organisations to develop the Oxfordshire's Local Nature Recovery Strategy, a County-wide document which will identify the best places for intervention to maximise the opportunity for our County to reverse the decline in nature by 2030. Identifying the best places and then bringing the landowners, organisations, funding sources and local people together to deliver the on-the-ground change that can benefit wildlife is a key tenet of the Nature Recovery Strategy. It is across whole landscapes that bottom-up action meets top-down policy and strategy development. Wild Oxfordshire seeks to bring people and organisations together at a landscape scale. River catchments, defined as the area of land where any drop of rain water that lands in it will eventually run into the water course at its heart, allow us to take an integrated landscape-scale approach that links the bottom-up action of communities with broader strategies. As the host of the Evenlode Catchment Partnership Wild Oxfordshire works to add value to the activities of an amazing group of public and private sector organisations, local community groups and individuals, landowners and river users to increase nature in the catchment. The Partnership provides great benefits, in engaging schoolchildren and communities with their river, using nature-friendly methods to reduce the risk of flooding and working with citizen scientists on measuring water quality to name but a few. However, the impact of poor water quality on the health of the life of the river is holding back nature improvements and offers a challenge to all the partners to work to solve this fundamental problem.

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Focussing on a flagship species can also initiate a landscape-scale approach to land management which benefits wildlife. Our yellow wagtail project on the flood meadows of the River Thames brings together landowners and managers to seek to increase insect numbers on which the yellow wagtails feed, which in turn is influenced by agricultural practice. Similarly, the Upper Thames curlew project brings together landowners, local people, Government Agencies and environmental charities to increase the number of fledged chicks from lowland curlew nests. Again, the techniques and agricultural practices that benefit curlews also has wider benefits for nature across the landscape.

This past year has seen Wild Oxfordshire continue to deliver its charitable mission to bring people and organisations together to catalyse change for the benefit of wildlife. In working at different scales across the County and with groups of people and organisations of all different shapes and sizes we can see how we can add value to the conversations, the flow of information and most importantly the collective actions which add up to making Oxfordshire richer in wildlife.

As Chair of Wild Oxfordshire I'd like to offer a heartfelt thanks to the staff, volunteers and trustees of the Charity that allow it to have impact well beyond its size and resources would belie, and for all the committed folk of Oxfordshire we work with who are determined not to be overwhelmed by the scale of the challenge of creating the best possible environment for nature to thrive in our County.

David Knight, Chair of Trustees

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Summary of Achievements

Community Ecology Programme

• Recruited a new Hedgerow and Partnerships Officer allowing Wild Oxfordshire to:

• Kick-off the 2023 Hedgerow Heroes Project: Approximately 400 people from 13 different communities collectively rejuvenated 500m of hedgerow by coppicing, gapping up or hedgelaying and planted over 2.5km of new hedgerow.

• Deliver 28 planting days spread across Ewelme, Great Haseley, Upper Heyford, Dorchester on Thames, Kidlington, Wootton by Woodstock, Eynsham, Hill End Outdoor Education Centre, Long Wittenham, Kelmscott Manor, Harwell and Cumnor C of E Primary School.

• Run four hedgelaying courses and one surveying course thanks to CPRE Oxfordshire, Wychwood Forest Trust and PTES. This resulted in 32 people trained in the rural craft of hedgelaying and 10 people trained to survey hedgerows.

• Facilitate the End of Project Hedgerow Heroes event which brought together 30 people across the county involved in the HH project.

• Identify locations for 2024/25 Hedgerow Heroes and apply for funding for which we were successful.

• Continue to work with hedgerow expert Nigel Adams to provide management advice to landowners. Facilitated a hedgelaying trainee to work alongside Nigel Nov 2023 to Mar 2024.

• Work on the creation of the new Thame Valley Conservation Target Area which was approved by the Biodiversity Action Group in August 2023.

• Host two Conservation Target Area Leads meetings.

• Recruited a new Nature Recovery Lead to manage the Community Ecology Programme and to work with partners on Oxfordshire’s Local Nature Recovery Strategy.

• Through our Community Ecology programme , we have:

• Provided on-site advice for 14 community groups resulting in the improved management of orchards, churchyards and greenspaces and the planting of a pollinator patch.

• Worked directly in 21 parish councils in the last financial year, providing advice on identifying, protecting and then improving land through means such as hedgerow planting, meadow creation and enhancement, road verge management and pollinator planting.

• Attended 17 events promoting engagement with nature.

• Hosted a Local Environment Group conference themed around Linking Up for Nature with Hedgerows and Verges, with over 60 participants signed up.

• Secured funding as part of the Cherwell Collective’s Waste Innovation Station Hubs (WISH) Partnership, to undertake ecological surveys of WISH community green

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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spaces, produce long-term management plans and improve volunteer community surveying skills over the next five years.

• Worked with West Oxfordshire District Council, refreshed outdated biodiversity guidance to create a new Community Town and Parish Guide to Nature Recovery, with three associated funded case studies to demonstrate action local communities can take.

 Wild Kidlington

• Project Officer, Rhiannon, has been hosting fortnightly ‘nature hour’ activity sessions to help connect people to local wildlife during the winter months.

• We now have 35 connected gardens for hedgehogs recorded as part of our Kidlington’s hedgehog highway project.

• St Mary’s Fields wildlife records are increasing thanks to Kidlington’s local wildlife recorders. The latest recording effort focused on moths.

• A new interpretation board for St Mary’s fields is in progress.

• Management Plan drawn up for the Baptist Church grounds

• Planning a wildlife garden open day to highlight ways to improve gardens for wildlife.

• Scheduled in bat and swift walks for the summer months

• Home Close bee –friendly coronation garden has been created with KPC

• Identified two new Parish Council sites for potential wildlife enhancements

Curlew Recovery Project

There are approximately 60 breeding pairs of Curlews throughout the Upper Thames landscape. Over twenty pairs nest on the MoD’s Otmoor SSSI and the adjoining RSPB nature reserve but the majority are on private farmland across the floodplains of the rivers Thames, Ray, Cherwell, and Thame. This is one of the largest lowland populations of Curlew in England, but, despite many years of agrienvironment funding and advice, the population has been in long term decline.

Wild Oxfordshire and the Upper Thames Wader Group bring together organisations, volunteers, and farmers, to collaborate helping these much-loved birds.

Research has shown that predation by foxes and badgers is a major causes of nest failure and our current activity focuses on finding as many Curlew nests as we can and protecting them from these mammalian predators using temporary electric fencing.

Experience so far has shown that nest fencing is a valuable tool for Curlew Recovery in the Upper Thames. Whilst fencing has significantly increased the number of nests hatching successfully, the losses of chicks are still too high to sustain the current population.

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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This level of intervention is a ‘sticking plaster’ in the toolkit of Curlew conservation. What they need in the longer term are extensive mosaics of nature-rich grassland habitats where they can flourish, alongside a reduction in the impacts of predation.

Our Curlew Recovery Project has been funded for the past three years by Natural England through their species recovery programme.

“ If farmers can link up – we’ve got neighbours also doing great things – together we can create a much bigger area, which is what Curlews really need .” James Taylor, North Aston Farms.

“ Glad it [the Curlew River launch event] went so well Mike, congratulations. And a lovely, important film.” Mary Colwell, Chair, Curlew Recovery Partnership England

• Our project partners fenced 24 nests , 21 of which hatched at least one chick – an 87.5% success rate ! Of those lost, two were predated and one was affected by flooding.

• Many chicks were lost before reaching the flying stage, but we know that at least 15 chicks fledged (13 of these from fenced nests) including eight at Otmoor. Two chicks fledged for the first recorded time on a farm in the Cherwell Valley.

• Our fabulous project video, ‘Curlew River’ available on YouTube, featuring some amazing aerial footage of Curlew strongholds at Otmoor and Chimney Meadows, interviews with farmers and volunteers and, of course, plenty of Curlews! Over 9,000 views and 300 likes , so far, massively exceeding our hopes and expectations. 110 people joined the online launch event.

• Wild Oxfordshire co-hosted a workshop of over thirty farmers, cluster facilitators and farming advisers to help co-design of proposals for Curlew-friendly agri-environment schemes including sympathetic grassland management and more effective predator management. Our workshop was one of four delivered by the Curlew Recovery Partnership and conducted in landscapes across England that are important for breeding Curlews – Shropshire, the Yorkshire Dales and Seven and Avon Vale, as well as the Upper Thames.

• We produced our first edition of ‘Curlew News’, our project newsletter.

Partner organisations often find it challenging to contribute significant core staff time to manage Curlew recovery work unless funding can be provided. Wild Oxfordshire has worked with Natural England to secure significant project funding each year enabling much progress to be achieved, but more staff and volunteer resource across our partner organisations could still make a significant difference.

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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A brood of four recently hatched chicks, Thames site, May 2023 (Anne Cotton, Natural England)

Male Curlew defending territory in Cherwell Valley where two chicks fledged successfully (Mike Pollard)

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Project overview map showing location of Curlew Recovery Project areas

Yellow Wagtail Partnership

During summer 2023, the Yellow Wagtail Partnership set up a monthly malaise trap in the meadows as part of the Bioscan project which aims to contribute to the worldwide understanding of flying invertebrates. W e sent 809 insect specimens to Bioscan who looked at the genetic makeup of the specimens. Diptera represented 72% of samples and Hymenoptera represented 12%. Other specimens included Hemiptera, Coleoptera, Lepidoptera. Bioscan have been able to identify 783 of these specimens to family level which represented 76 families; 636 to genus level representing 153 genera and 541 specimens were identified to species level, representing 166 different species.

We have been working closely with the Oxford Ringing Group who have been ringing birds at Lower Farm, one of our partners and also in Earth Trust’s woodland where they completed their second Constant Effort Site project for the BTO.

Engaged with around 250 farmers, landowners and managers, ecologists and communities when giving talks about the Yellow Wagtail Project both in Oxfordshire and further afield including Berkshire and Wiltshire. We were proud to be asked to speak at the North Wessex Downs Annual Forum in October 2023.

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Farmer Clusters

• Working with the North Wessex Downs National Landscapes and Earth Trust we established a new farmer cluster, the Clumps Farmer Cluster which was started in December 2023.

• We also took on the Ridgeway Farmer Cluster.

• We applied for Countryside Stewardship Facilitation Funding for both groups in January 2024 and were awarded funding for the Clumps Cluster.

• FiPL have agreed to fund the Ridgeway Cluster for one year.

Evenlode Catchment Partnership

The Evenlode Catchment Partnership has funded four pond creation projects this year at Miltonunder-Wychwood. They have been well received and a local teenager is measuring the water quality on a monthly basis as part of our citizen science network.

Bruern Natural Flood Management (NFM) Pilot Project continues to attract groups to explore the various flood storage and slowing-the-flow mechanisms.

Stonesfield Environmental Group are taking the lead on E. coli testing on the Evenlode. In collaboration with ECP, six popular swimming sites between Chadlington and Combe were tested over a two-week period at the end of September. Only one location on the Evenlode is tested on a regular basis, so highlighting the presence of E. coli in the river can lead to informed, evidence-based decision making.

We have engaged with three new landowners looking at opportunities for retaining water and nutrients on their land.

We have created a video to educate people about the ECP project, entitled ‘Beneath the Surface’, learn about the breadth of work of the Evenlode Catchment Partnership oxfordshire.webfow.io/evenlode/evenlode-catchment-partnership

Camilla Burrow, Chief Executive Officer

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

Treasurer’s Report 2023-24

Together for Nature

Financial Review of the year ended 31st March 2024

Because of the level of turnover during the period 2023/24, the company is entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The directors nevertheless acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of accounts. So, these accounts have been prepared in accordance with the provisions applicable to companies subject to The Small Companies regime.

Comparative position

Incoming resources of £726,418 in 23/24 was an increase of £267,570 on the previous year (£458,848) with £651,362 (£392,949 22/23) related to Restricted projects with increases in most projects, as can be seen from the table below.

The remaining charitable income of an unrestricted £75,056 (22/23 £65,899) was higher by £9,157 mainly due to increases in funds received from Friends and donors.

In addition, an unrealised surplus of £12,305 (22/23 £1,132 deficit) was made on our investments.

			Increase /
	23/24	22/23	(Decrease)
Restricted Income Projects
ECP (includes NFM &RR)	444,486	287,056	157,429
Hedgerow	45,867	25,000	20,867
Wild Kidlington	17,495	19,930	(2,435)
Curlew	22524	13,481	9,043
RI Clumps Farmer Cluster	794	0	794
RI Ridgeway Farmer Cluster	390	0	390
Environmental Strategy	8,750	12,910	(4,160)
Community Ecology	76,890	8,418	68,472
Yellow Wagtail	34,166	26,153	8,012
Total	651,362	392,949	258,413
Unrestricted Income	75,056	65,899	9,157
Total incoming Resources	730,668	458,848	271,820
Unrealised Gains/(Losses) on
Investments	12,305	(-1,132)	13,437
Total Income	738,723	457,716	281,007

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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In 23/24 Wild Oxfordshire’s expenditure increased by £252,033 to £712,433 up from £460,400 in 22/23. The larger share of this spend was on restricted projects totalling £687,915 with a deficit of £32,203 on the Environmental Strategy project which is offset by a transfer from unrestricted funds.

Note both Community Ecology and Environmental Strategy are considered restricted projects in 23/24 due to restricted funding received, previously these had been mainly internally funded designated projects using unrestricted funding.

Just over 64% of restricted expenditure related to the Evenlode Catchment Partnership projects and the remainder on other restricted projects.

Spending on our core charitable activities in the year totalled £24,618 an increase of £4,784 on 22/23 mainly resulting from the increased staff and overhead due to increased activity.

Overall, after the unrealised surplus on investments of £12,305 we made a surplus in the year of £26,290 (22/23 £2,684 deficit), so an increase of £28,974.

Cash/Bank/Investments

Total held in our bank accounts and investments at the year-end was £598,858, (22/23 £674,202) of this £413,062 (21/22 £340,058) is advance income held for expenditure on projects in future years.

Therefore, balance of available funds is £185,795 (22/23 £334,144) and with net current assets of £175,053 net free reserves at the end of this financial year stood at £340,848 (22/23 £315,594).

With Fixed assets at £2,844 (£1,808 22/23) total funds on 31 March 2024 were £343,692 (£317,402 22/23).

Investment Policy

Trustees held the assets of the charity in accordance with their powers during the year. The trustees have absolute discretion to invest the funds of the charity. Our policy for the selection of investments for the charity has been to place at minimum 75% of surplus funds in fixed fund units with COIF via CCLA, and a COIF investment fund (listed equities).

Our expenditure for 23/24 was on average around £59,000 per month but for 24/25 is expected to increase to c. £88,000 per month, so we would argue we need 5/6 months liquid funds so minimum £440,000, meaning that of our year end £598,858 cash (including investments) some £160,000 is currently surplus of which policy dictates 75% or £120,000 could be invested short to medium term. At the end of the financial year some £203,331 of our banking funds are held in interest bearing accounts and our investments held amounted to £118,211, so in total we have funds invested of £326,080, rather more than our policy requirement.

However, given that current assets (mainly outstanding 23/24 grants) are £175,053 and a substantial amount of the cash held on short/medium terms can be realised quickly, if necessary, we do not consider this a problem.

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Reserves Policy

Our policy has been to maintain unrestricted reserves available at a minimum of £175,000. As Wild Oxfordshire’s capacity grows, so does its costs albeit modestly, but it would be prudent to keep the reserves policy under review.

In a nutshell, as shown in note 14 Funds, Wild Oxfordshire’s 23/24 Financial position was: Balance at start of year (all unrestricted) £317,402 Income £726,418 Expenditure (£712,433) Gains from investments (including revaluations) £12,305 Funds carried forward into 2024/25 (all unrestricted) £343,692

Our resulting strong financial position means that Wild Oxfordshire remains comfortably above its agreed £175,000 minimum reserves threshold.

This position has allowed us to continue to invest in increasing our structural capacity and our work for the future and has been achieved because of our fundraising achievements against a relatively modest base spend.

My thanks to all staff and to Trustees for a yet another great fundraising effort which remains a priority for us, and the resultant generosity of donors in their financial support for the work of Wild Oxfordshire in 23/24 (recognised elsewhere in this report).

Mike Russell, Treasurer 2023-24

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Statement of Trustees’ Responsibilities

Charity law requires trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the year end and of its incoming resources and resources expended during the year. In preparing those financial statements, the trustees are required to:

• Select suitable accounting policies and then apply them consistently;

• Make judgements and estimates that are reasonable and prudent;

• State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements;

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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 Charities Act 2006. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examiner

The Trustees have appointed CerTax Accounting to carry out the examination of these accounts, which exceed the threshold that requires independent examination under Charity Commission accounting rules. The trustees recommend that Certax Accounting remain in office until further notice.

This report was approved by the trustees on 25[th] September 2024 and signed on their behalf by

David Knight Chair of Wild Oxfordshire 2023-24

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Independent Examiner’s Report

to the trustees on the unaudited financial statements of Wild Oxfordshire.

We report on the financial statements of Wild Oxfordshire for the year ended 31[st] March 2024 which comprise the statement of financial activities, balance sheet and related notes.

Respective responsibilities of trustees and examiner

As the charity trustees you are responsible for the preparation of the accounts, you consider that the audit requirements of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is our responsibility to state, on the basis of procedures specified in the general Directions given by the Charity Commissioners under section 43(7)9b of the Act, whether particular matters have come to our attention.

Basis of Independent examiner’s report

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners and in accordance with the provisions in part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In our opinion the financial statements:

Give a true and fair view of the state of the charitable company’s affairs as at 31[st] March 2023 and of its incoming resources and application of resources, including income and expenditure, for the year then ended;

Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

Have been prepared in accordance with the requirements of the Companies Act 2006 and the statement of Recommended Practice for charities.

Simon Oakland, CerTax Accounting Independent Scrutineer

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Financial Statement

Statement of Financial Activities for the year ended 31[st] March 2024

		Unrestricted	Unrestricted Restricted	Unrestricted Restricted	Total	Total
		Funds	Funds	Funds
		2024	2024 2024	2024	2024 2024	2023
	Notes	£	£		£	£
INCOMING RESOURCES
Voluntary income	2	74,056	650,226		724,282	457,397
Investment income	3	1,000	1,136	1,136	2,136	1,451
Total incoming resources		75,056	651,362		726,418	458,848
RESOURCES EXPENDED
Fundraising	4	1,380	-	-	1,380	1,979
Charitable activities	5	22,331	687,815		710,146	457,068
Governance costs	6	907	-	-	907	1,354
Total resources expended		24,618	687,815		712,433	460,400
NET INCOMING/		50,438	(36,453)		18,235	1,552
(OUTGOING)
RESCOURCES BEFORE
TRANSFERS
Transfers between Funds		(36,453)	36,453	36,453	-	-
Net incoming/(outgoing)		13,985	0	0	13,985	(1,552)
resources before other
recognised gains and
losses
Gains/losses on	11	12,305			12,305	1,132
investment assets
Net movement in funds		26,290	0	0	26,290	(2,684)
RECONCILIATION OF
FUNDS
Total funds brought		317,402		-	317,402	320,086
forward from 2022/23
Total funds carried		343,692	0	0	343,692	317,402
forward

The notes on pages 16 - 22 form an integral part of these financial statements.

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

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Balance Sheet as at 31[st] March 2024

	Notes	2024	2023
		£	£
Fixed assets
Tangible assets	10	2,844	1,808
Investments	11	118,211	105,906
		121,054	107,714
Current assets
Debtors	12	222,191	4,995
Cash at bank and in hand		480,647	568,296
		702,838	573,291
Liabilities
Creditors: amounts falling	13	(480,201)	(363,603)
due within one year
Net current assets		222,637	209,688
Net Assets		343,692	317,402
Funds	14	343,692	317,402

The notes on pages 16 – 22 form an integral part of these financial statements.

The financial statements were approved by the Board of Trustees on 25[th] September 2024. and signed on its behalf by:

Mike Russell

(Hon. Treasurer)

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

Together for Nature

Notes to the Financial Statements

1.1. Accounting convention

The accounts are prepared under the historical cost convention, as modified by the revaluation of investments, and in compliance with applicable accounting standards. In preparing the accounts the company has followed best practice as laid down in the Companies Act 1985, the Charities Act 1993 and the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (Revised 2005). Where applicable, comparative figures have been restated to comply with SORP 2005, but these restatements have had no effect on the funds brought forward at the start of the year.

The charity has taken advantage of the exemption in FRS1 from the requirement to produce a cashflow statement because it is a small charity.

Incoming resources

Incoming resources are generally recognised on a receivable basis and are reported gross of related expenditure, where the amounts are reasonably certain and when there is adequate certainty of receipt.

The following specific policies are applied to particular categories of income:

• Voluntary income received by way of grants, donations and legacies is included in full in the Statement of Financial Activities when receivable. Gift Aid recoverable is accounted for in the same period as the related donation.

• Unrestricted funds can be spent on any of the organisation's charitable activities. Restricted funds must be spent on activities specified by the funder

• Legacies are recognised as income only when the charity becomes entitled to the income, receipt is certain, and the amount concerned is measurable.

• Grants (including grants for the purchase of fixed assets), where entitlement is not conditional on delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

• Investment income is accounted for when receivable.

• Donated assets are included at the value to the charity where this can be quantified, and a third party is bearing the cost. Gifts donated for resale are included as income when they are sold.

• The value of services provided by volunteers has not been included.

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

Together for Nature

1.3. Resources expended

Resources expended are accounted for on an accruals basis and gross of any related income. They are classified under headings that aggregate all costs related to the category. They are split according to restricted and unrestricted funds to enable us to report back to funders who have requested their donation be spent on specific activities. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

Costs of charitable activities comprise direct expenditure including direct staff costs attributable to activities. Where costs cannot be directly attributed, they have been allocated to activities on a basis consistent with the use of resources.

Governance costs include those costs, such as statutory audit and legal and professional fees, associated with constitutional and statutory requirement.

1.4. Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost or valuation less residual value of each asset over its expected useful life, as follows:

Fixtures, fittings and I.T and Office Equipment – 33.3% reducing balance

1.5. Investments

Where there is a readily ascertainable market value, investments are shown at market value as at the year-end. In the absence of a readily ascertainable market value, investments are valued at cost. Movements in value are shown in the income and expenditure account.

1.6. Pensions

The pension costs charged in the financial statements represent the contribution payable by the charity during the year.

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

Together for Nature

2. Voluntary income

**2. Voluntary income **
	2024	2024	2024	2023
		Restricted
	Unrestricted	projects	Total	Total
	£	£	£	£
Donations	35,817	4,833	40,650	22,522
Grants	11,775	645,393	657,167	409,705
Subscriptions	683	0	683	788
Other	20,800	0	20,800	22,251
Total	69,074	650,226	719,300	455,266

2.1 Gifts and services in kind

The trustees recognise that gifts and services in kind were an important contributor to the overall financial well-being of Wild Oxfordshire. The total value of help in kind including invaluable support of volunteers is conservatively estimated at £50,000.

3. Investment income

3. Investment income
	2024	2024	2024	2023
		Restricted
	Unrestricted	projects	Total	Total
Income from Investments	1,000	0	1,000	880
Deposit Interest	4,982	1,136	6,118	2,702
Other Investment Income	0	0	0	0
Total	5,982	1,136	7,118	3,582

4. Fundraising

Expenditure during the Year - £1,380 (2023 £1,949)

We are constantly seeking new sources of funds.

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

Together for Nature

5. Costs of charitable activities

	Unrestricted	Unrestricted	Restricted	Total 2024	Total 2024	Total 2023	Total 2023
Staff Costs	19,424		259,001		278,425		201,123
Legal							0
Admin & Comms	36,255				36,255		36,480
Fundraising	1,380				1,380		1,979
Core Overhead allocated to
projects	(-33,348)				(-33,348)		(-30,224)
Total Core Overheads	4,287		0		4,287		8,235
Projects (exc staff)
ECP			325,316		325,316		186,920
Hedgerow			32,625		32,625		6,464
Wild Kidlington			3,230		3,230		3,604
Curlew			17,524		17,524		13,167
RI Clumps Farmer Cluster			8		8
RI Ridgeway Farmer Cluster			10		10
Environmental Strategy Work			5,422		5,422		6,989
Community Ecologists Projects			21,434		21,434		15,271
Landscape Ecology			14		14		0
Yellow Wagtail			23,232		23,232		17,274
Total Projects		0	428,815		428,815		249,689
Total Excluding Governance	23,711		687,815		711,526		459,047
Governance	907				907		1,354
Grand Total	24,618		687,815		712,433		460,400
6. Governance costs
	Unrestricted		Unrestricted Restricted		Restricted 2024	2024	2023
	funds		funds		£		£
	£		£
Independent examination costs	720		-		720		720
Meetings expense	187				187		634
Total	907				907		1.354
7. Operating gain
					2024		2023
					£		£
Operating gain is stated after charging:
Depreciation and other amounts written off tangible assets	Depreciation and other amounts written off tangible assets		Depreciation and other amounts written off tangible assets		1,420	1,420	903

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

Together for Nature

8. Employees

8. Employees
			2024	2023
Number of employees
The average monthly number of employees during the year was:		The average monthly number of employees during the year was:	9	7
Employment costs
	Unrestricted	Restricted	2024	2023
	£	Funds £	£	£
Wages & Salaries 19,424	Wages & Salaries 19,424	259,001	278,425	201,123

No trustee received any remuneration or expenses during the year 2023/24 - £Nil, (2022/23 - £Nil)

9. Pension costs

The company pays pension contributions to employees' personal pension schemes. The pension charge represents contributions due from the company and amounted to £20,387 (2023 - £14,549).

10. Tangible fixed assets

	Computer	F&F	Total	2023
	£	£	£	£
Cost
at April 1 2023	9,882	1,355	11237	10,521
additions	1,930	525	2455	716
at 31 March 2024	11,813	1,880	13693	11237
Depreciation
at April 1 2023	8,555	875	9430	8,527
charge for the year	1,085	335	1420	903
at 31 March 2024	9,640	1,209	10849	9430
Net Book Values
at 31 March 2024	2,173	671	2844	1,808
at 31 March 2023	1327	480	1808	1,994

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

Together for Nature

11. Investments

11. Investments
	Listed
	Investments	Total
	£	£
As at 1 April 2023	105,906	105,906
Additions	0 0	0
Disposals	0 0	0
Revaluations	12,305	12,305
Net Book Values
As at 31 March 2024	118,211	118,211
As at 1 April 2023	105,906	105,906

Included in fixed asset investments are the following individual investments, which represent more than 5% of the total investment portfolio:

	2024	2023
	£	£
COIF Charities - Fixed Funds units	9,433	8,932
COIF Charities - Investment Fund Units	108,778	96,974
Total	118,211	105,906
Investments at Market Value comprise	2024	2023
	£	£
UK - Listed Equities	108,778	96,974
UK - unlisted equities	1,680	1,680
UK - Securities	7,753	7,252
Total	118,211	105,906

The historical cost of investments at 31 March 2024 was £43,587 (no change)

12. Debtors

12.	Debtors
		2024	2023
Trade Debtors	Trade Debtors	31,875	4995
Accrued Income		190,317	0
Total		222,191	4995
13.	Creditors: amounts falling due within one year
	2024	2024 2023	2023
Trade Creditors	Trade Creditors 53,460	53,460	14,648
Advanced Income 413,062		413,062	340,058
Other Creditors	Other Creditors 6,653	6,653	5,356
Accruals		6,875	3,541
Total	Total	480,201	363,603

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540

Together for Nature

14. Funds

14. Funds
			Outgoin	Gains /
	31-Mar-23	Incoming	g	Losses	Transfers	31-Mar-24
Unrestricted
Funds	317,402	75,056	24,618	12,305	- 36,453	343,692
Restricted Funds	0	651,362	687,815	-	36,453	-
All Funds	317,402	730,668	712,433	12,305	0	343,692

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Wild Oxfordshire, Manor House, Little Wittenham, Oxfordshire OX14 4RA www.wildoxfordshire.org.uk Charity number: 1131540