2022-04-30-accounts

Directors/Trustees on the d	ate hereof and thos	e who served during part of	the reporting perio
Name	Office	Appointment	Resignation
Jennifer R Coleman		17Sept 2021	9Feb 2022
Nigel Coulson-Stevens			8Dec2021
Fleur Forer
Michael Francis		17Sept 2021
William Patrick Gould	Treasurer
Jane Keily	Chair
David Lane
Robert Peter Sainsbury			25 May 2022
Christopher Smart		17Sept 2021
Rosemary Teverson			17Sept 2021
Peter R G Thompson
David Wallis		17Sept 2021
Gillian PWhite	Secretary	17Sept 2021
EXEMPTIONS FROM DISCLOSURE			None
FUNDS HELD AS CUSTODIAN	TRUSTEE ON BEHALF OF OTHERS		None

		order to enable a proper *Please delete the wordsin	understanding ofthe accounts to be rea the bracketsif they do not apply.
	Signed:		Date: ~ ia
	Name:
Relevant professional qualigcation(s) or body		r iC

CC17a (Exoll 27110r2022

Note 2			Accounting policies
2.2 INCOME
Recognition		ofincome	These are included in the Statement of Financial Activities (SoFA) when:
			~ the charity becomes entitled to the resources;
			~ it is more likely than not that the trustees will receive the resources;
			~ the monetary value can be measured with sufficient reliability.
			There has been no offsetting ofassets and liabilities, or income and expenses, unless
Offsetting			required or permitted by the FRS 102SORP or FRS 102.
			Grants and donations are only included in the SoFA when the general income recognition
			criteria are met (5.10to 5.12FRS102SORP).
			In the case of performance related grants, income must only be recognised to the extent
			that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16FRS102SORP).
Legacies			Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control ofthe
			charity or have been met.
Government		grants	The charity has received government grants in the reporting period
			Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on donations and gifts			Any Gift Aid amount recovered on a donation is considered to be part ofthat gift and treated as an addition to the same fund as the initial donation unless the donor orthe	is
			terms ofthe appeal have specified otherwise.
Contractual		income and	This is only included in the SoFA once the charity has provided the related goods or
performance		related	services or met the performance related conditions.
grants
Donated goods			Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
			The cost of any stock ofgoods donated for distribution to beneficiaries is deemed to	be
			the fair value ofthose gifts at the time oftheir receipt and they are recognised on receipt.
			In the reporting period in which the stocks are distributed, they are recognised as an
			expense at the carrying amount ofthe stocks at distribution.
			Donated goods for resale are measured at fair value on initial recognition, which is the
			expected proceeds from sale less the expected costs ofsale, and recognised in 'Income
			from other trading activities' with the corresponding stock recognised in the balance
			sheet. On its sale the value ofstock is charged against 'Income from other trading
			activities' and the proceeds from sale are also recognised as 'Income from other trading
			activities'.
			Goods donated for on-going use by the charity are recognised as tangible fixed assets
			and included in the SoFA as incoming resources when receivable.
			Gifts in kind for use by the charityare included in the SoFA as income from donations
			when receivable.
Donated services and			Donated services and facilities are included in the SOFA when received at the value	of
facilities			the gift to the charity provided the value ofthe giR can be measured reliably.
			Donated services and facilities that are consumed immediately are recognised as income
			with an equivalent amount recognised as an expense under the appropriate heading	in
			the SOFA.
Support costs			The charity has incurred expenditure on support costs.
Volunteer	help		The value ofany voluntary help received is not included in the accounts but is described in the trustees' annual report.
Income from interest,			This is included in the accounts when receipt is probable and the amount receivable	can

													~	~	~
Note 3						Income
																	Rastrlctad
						Analysis			of		income				Unrastrlcted funds		income funds	Endowment funds	Total funds	Prior year
Donations			Donations			and	ifts												E	E
and legacies			Gift Aid
			Le acies
			General	grants provided						by government/other
			charities Membership			subscriptions						and sponsorships			361 524				361 524	31,740
			which are in substance						donations
			Donated		oods,		facilities			and			services
			Other
														Total	361,524				361,524	31,740
Charitable
activities:
			Other
														Total
Other trading
activities:
			Other
														Total
Income from			Interest	income
investments:			Dividend		income
			Rental and			leasin		income
			Other
														Total
Separate
material	item
ofincome
														Total
Other:			Conversion			ofendowment					funds into income
			Gain on	disposal			of	a tangible					fixed asset held
			for chari		's	own	use
			Gain on	disposal			of	a programme						related
			investment
			Royalties		from the exploitation								of intellectual
			ro e	ri		hts
			Other
														Total
TOTAL INCOME															361	524			361 524	31740
Other information:
All income		in the prior year				was unrestricted							except for:
Iplease provide			description			and amounts)
															not a	licable
Where any endowment fund						is converted				into			income in the
reporting		period, please		give the			reason		for			the conversion.
															noi a	llcable
Where any endowment fund						is converted				into			income in the
prior period, please give				the reason				for the				conversion.
															not a	licable
Within the		income items		above the following									items	are
material:	Iplease disclose				the nature, amount								and	any prior
year amounts)															noi a	licable

							This year
				Description
Environment Agency		towards	bridge construcion				313,360
Cornwall Council		towards	brid econstruction				30,000
'Tamar Valley AONB		work on	trails and woodland				1,287
West Devon BC		work on	trails and woodland				10,275
Antony Parish Council		work on	trails and woodland				300
Cornwall Council		work on	trails and woodland				1,297
Rural Payments Agency		work on	trails and woodland
					Total		356,524
							Last year
				Description
Environment Agency		towards	bridge construcion				6,640
Cornwall Council		6 6 BR-Covid					10,000
West Devon 8C		work on	trails and woodland				10275
Antony Parish Council		work on	trails and woodland				300
Cornwall Council		work on	trails and woodland				4,520
Rural Payments Agency		work on	trails and woodland		Total		31,740
			This year		Last	ear
Please provide details ofany
unfulfilled conditions and other
contingencies attaching	togrants
that have been recognised in income.
			This year		Last	year
Please give details ofother forms of
government assistance	from which
the charity has directly	benefited.

was paid please en	ter '0	'in the appropriate	box(es).
						This year	Last year
						E
Independent examiner's		fees				1,000	773
Assurance services	other than independent		examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, to the independent examiner				accountancy	services) paid

This year: 13.1Analysis ofgrants paid (included	This year: 13.1Analysis ofgrants paid (included	This year: 13.1Analysis ofgrants paid (included	in cost ofcharitable	activities)
			Grants to	Grants to
		Analysis	institutions	individuals	Supportcosts	Total
Activity	or	project 1
Activit	or	ro'ect2
Activit	or	ro'ect3
Activit	or	ro'ect4
		Total

					Please provide
My charity has made grants to the context ofits grantmaking. purpose ofthe grant and total charity's web site.	particular institutions that Details ofthe institution paid to each institution is		are material in supported, available on the	Yes No	details of charity's URL. Provide details below
					Total amount of
Names ofinstitution			Purpose		grants paid E
Total grants to institutions in	reporting period

Last	year:	year:
13.3Analysis ofgrants paid (included			in cost ofcharitable	activities)
			Grants to	Grants to
		Analysis	institutions	individuals	Supportcosts	Total
Activit	or	ro'ect1
Activit	or	roect2
Activit	or	ro'ect 3
Activit	or	roect4
		Total

My charity has made grants to the context ofits grantmaking. purpose ofthe grant and total	My charity has made grants to the context ofits grantmaking. purpose ofthe grant and total	particular institutions that are material in Details oftheinstitution supported, paid to each institution is available on the	particular institutions that are material in Details oftheinstitution supported, paid to each institution is available on the	particular institutions that are material in Details oftheinstitution supported, paid to each institution is available on the	Yes	Please provide details ofcharity's URL.
charity's web site.					No	Provide details
						below
Names	of institution			Purpose		Total amount of rants aidf
Total grants toinstitutions	in reporting period
Other unanalysed grants
TOTAL GRANTS PAID

				Freehold land 8 buildings	Freehold land 8 buildings	Other land & buildings	Plant, machinery and motor vehicles	Plant, machinery and motor vehicles	Fixtures, fittings and equipment	Total
At the beginning the year		of					4,500				4,500
Additions
Revaluations
Disposals
Transfers *
At end ofthe	year						4,500				4,500
14.2 Depreciation			and	impairments
	**Basis			SLor RB	(Straight	SLor RB	SLor RB		SLor RB	SLor RB
				Line or Reducing
				Balance)
		**Rate					20%
At beginning	ofthe						2,196				2,196
year
Disposals
Depreciation								461			461
Impairment
Transfers*
At end ofthe	year						2,657				2,657
14.3Net book		value
Net book value		at the					2,304				2,304
beginning of	the year
Net book value end ofthe year		at the					1,843				1,843

					Research &	Patents and	Other	Total
					development	trademarks
At beginning		of	the
Additions
Disposals
Revaluations
Transfers	*
At end ofthe		year
15.2Amortisation				and	impairments
		**Basis			SLor RB	SLor RB	SLor RB	SLor RB	Straight	Line
									("SL")or
									Reducing
									Balance
									("RB")
			**Rate
At beginning		ofthe
Disposals
Amortisation
Impairment
Transfers*
At end of	year
15.3 Net book			value
Net book	value		at	the
beginning	of	the year
Net book	value		at	the
end ofthe	year

Ifan accounting policy of revalu	ation is adopted, plea	se provide:
		This year	Last year
the effective date ofthe revaluation
the name ofindependent valuer,	ifapplicable
the methods applied
the carrying amount that would	have been
recognised had the assets been	carried under
the cost model.
15.7Other disclosures
(i) Ifyourintangible asset was	acquired by way
ofgrant, provide value on initial	recognition and
carrying amount ofthe asset.
(ii) Details ofthe carrying amounts ofany
intangible assets to which the charity has
restricted title orthat are pledged as security for
liabilities.
(iii) Please provide the amount	ofcontractual
commitments for the acquisition	ofintangible
assets.
(iv) State the amount ofresearch and
development expenditure recognised as
expenditure in the year.
(v) Please detail the headings in the SOFAin
which a charge for amortisation	ofintangible
assets isincluded.
(vi) Forany materialintangible	assets, please
provide a description, its carrying amount and
any remaining amortisation period.

			This year	Last	year
Please explain the reasons why income is
deferred.
Movement in deferred income account				This year	Last year
Balance at the start ofthe reporting	period
Amounts added in current period
Amounts released to income from	previous	periods
Balance at the end ofthe reporting	period

Note	24 Cash at bank and	in hand
					This year	Last year
					f.
Short	term cash investments	(less than 3months	maturity	date)
Short Cash	term deposits at bank and on hand				61,810	95,578
Other
Total					,810	95,578