2021-03-31-accounts

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

THE CALDER AND COLNE RIVERS TRUST

++-= (A company limited by guarantee)

Operating as

CALDER RIVERS TRUST

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

Company Number 06822083

Charity Number 1134377

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

CALDER RIVERS TRUST

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

Page 2 of 28

November 2021 © Calder Rivers Trust 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

1	Administrative Information .................................................................................................................................... 4
2	Structure, Governance & Management ................................................................................................................ 5
3	Objectives and Activities ....................................................................................................................................... 7
	3.1 Objectives ..................................................................................................................................................... 7
	3.2 Summary of Activities ................................................................................................................................... 8
	3.2.1 Projects ................................................................................................................................................ 8
	3.2.2 Catchment Partnership ........................................................................................................................ 8
	3.2.3 Engagement & Social Media ................................................................................................................ 9
	3.2.4 Procedures & Administration ............................................................................................................... 9
	3.2.5 Partnership Working .......................................................................................................................... 10
	3.2.6 Future Activity .................................................................................................................................... 10
4	Statement of the Responsibilities of the Trustees ............................................................................................... 11
5	Independent Examiners Report for year ended 31st March 2021 ...................................................................... 12
6	Statement of Financial Activities ......................................................................................................................... 14
7	Balance Sheet as at 31 March 2021 ................................................................................................................... 15
8	Finance Statement Approval .............................................................................................................................. 16
9	Notes to the Annual Accounts ............................................................................................................................ 17
	9.1 Accounting Policies..................................................................................................................................... 17
	9.1.1 Basis of preparation ........................................................................................................................... 17
	9.1.2 Incoming resources ............................................................................................................................ 17
	9.1.3 Resources expended ......................................................................................................................... 17
	9.1.4 Fund structure .................................................................................................................................... 17
	9.2 Grants & Income ......................................................................................................................................... 19
	9.3 Charitable expenditure................................................................................................................................ 20
	9.4 Bank Interest Received ............................................................................................................................... 21
	9.5 Creditors ..................................................................................................................................................... 22
	9.6 Movement in Funds .................................................................................................................................... 23
	9.7 Note on relationship of Directors acting as contractors............................................................................... 24
	9.7.1 Wetland Engineering .......................................................................................................................... 24
	9.8 Taxation ...................................................................................................................................................... 25
	9.9 Liability of directors ..................................................................................................................................... 25
10	Acknowledgements ......................................................................................................................................... 26
11	Declarations .................................................................................................................................................... 27

Page 3 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

1 Administrative Information

The Calder And Colne Rivers Trust Ltd is a private limited company by guarantee (06822083) and registered charity (1134377) (the “ Trust ”).

The company was registered 17 February 2009 The charity was registered 18 February 2010

We operate under our brand name ‘Calder Rivers Trust’.

Charity number 1134377 Company number 06822083 Registered office 16 Oak Tree Meadow Walton Wakefield West Yorkshire WF2 6TF

Independent Examiner TaxAssist Accountants (Brighouse) (Cramp & Harding Ltd (06524203)) 34 Bradford Road Brighouse West Yorkshire HD6 1RW

Page 4 of 28

November 2021 © Calder Rivers Trust 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

2 Structure, Governance & Management

The Directors of the Trust the period covered:

Andrew Higham David Croft[1] (Resigned as Trustee on 26 February 2021) David Fisher (Company Secretary) Frank Lawson Geoffrey Sweaney Helen Upson Ian Oates John Ludlam (Vice-Chair) Nicholas Simms (Chair) Rachel Naden (Resigned as Trustee on 3 June 2020) Rosie Holdsworth (Resigned as Trustee on 7 December 2020) Timothy Conroy

The Directors of the company are also charity Trustees for the purposes of charity law, and are known as the ‘Board of Trustees’ (the “ BoT ”).

The BoT give their time voluntarily and do not receive benefits from the Trust. Any out-of-pocket expenses reclaimed by the BoT from the Trust are set out in the Notes to the Accounts.

The Trust directly employed two members of staff during the period of this report.

Activity plans and development objectives of the Trust are agreed by the BoT. At each Normal Meeting a progress report is given by the lead person for each of our key areas of activity.

The induction and training of Trustees is undertaken by the existing BoT. Our Articles of Association mandate at each Annual General Meeting that one-fifth, or, if their number is not a multiple of five, then the nearest to onefifth, must retire by rotation.

1 David Croft was appointed on 3 June 2020 and served as a Trustee and ‘Finance Director’ before resigning on 26 February 2021.

Page 5 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

Our work relies upon people supporting us by giving their time voluntarily, and we owe a debt of gratitude to all those who generously donate their time and skills. Volunteers participate in training, and work under the supervision of Trustees or other appropriate persons as delegated by the BoT.

The BoT have developed policies and procedures and will review them as required. The BoT continues to assess risks on an ongoing basis, and maintain appropriate insurance cover.

A risk management strategy has been implemented which comprises:
a regular review of the risks which the Trust may face;
the establishment and implementation of procedures to mitigate those risks identified.

Page 6 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

3 Objectives and Activities

3.1 Objectives

The charitable objectives are:

1) To conserve, protect, rehabilitate and improve the rivers, streams, watercourses and water impoundments of the catchments comprising the rivers Calder (West Yorkshire), Colne, Holme and Ryburn, and all other tributaries and connected waterways;
2) To advance the education of the public, or any association, company, local authority, administrative or governmental agency or public body or representative body in:
(a) the understanding of rivers, river corridors and catchments, including their fauna, flora and economic or social activity, and river catchment management.
(b) the need for, and benefits of, conservation, protection, rehabilitation and improvement of aquatic environments.

Page 7 of 28

November 2021 © Calder Rivers Trust 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

3.2 Summary of Activities

3.2.1 Projects

Our Catchment Development Project secured £200,000 of funding over 5 years from Yorkshire Water. This funding enabled us to employ a full time Project Manager who started in September 2020.

We partnered with Calderdale Metropolitan Borough Council in a successful bid to the National Lottery Community Fund for the Growing Resilience Project. This will bring £183,175 to the Trust to engage with and provide advice to farmers and rural communities. In March 2021 we appointed a Farm and Rural Liaison Officer to deliver this project.

Our River Health Project was heavily impacted by COVID-19 restrictions, monitoring was significantly reduced, and we were unable to train new Riverfly Monitors. We held a successful out-of-season webinar which was attended by 66 people.

3.2.2 Catchment Partnership

The Trust continued to host the Calder Catchment Partnership during this period. We established a Stakeholder Strategy Group to guide the Catchment Partnership and formalised the structure and scope of the partnership Terms of Reference. The partnership held a successful webbased ‘Catchment Showcase’ in January 2021 which was attended by the Environment Agency, Yorkshire Water and many large and small organisations working across the landscape within our catchment area.

Larger collaborative projects that have been under development:

Connecting the Calder (weir removal and modification to restore and reconnect riverine habitats);
Lower Calder Wetlands (development of washlands, reed beds and habitats);
Calder Catchment Landowner Engagement

Specific activities included:

Active partners in the Upper Colne and Holme NFM Operations Group “Our Future Landscapes”.
Active partners in the Calderdale NFM Operations Group.
Active partners in the SOURCE Partnership.
Submitted a GRCF bid in partnership with Calderdale MBC and the South Pennines Facilitation Group for 1 FTE Farm & Rural Liaison Officer, and 1 FTE Citizen Science and Volunteer Coordinator.

Page 8 of 28

November 2021 © Calder Rivers Trust 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

Hosted Calder Catchment Partnership online event in January 2021.
Initiated the “Connecting the Calder” project on opening fish passage with the Environment Agency, Canal & Rivers Trust, and Yorkshire Water. Site visits were conducted, and partners support developed. Long term strategy and funding applications are in preparation
Appointed a full-time Catchment Development Project Manager
Established a Calder Catchment Partnership Stakeholder Strategy Group
Produced Catchment updates for the Partnership.
Initiated a collaborative and coordinated approach to Landowner Engagement across the Calder Catchment.
Supported West Yorkshire bid to the Flood and Coastal Innovative Resilience Programme (West Yorkshire GRIT)

3.2.3 Engagement & Social Media

The Trust launched a revamped website, supporting the growth of our online presence. The Trust’s following has grown with over 800 followers on Twitter, and over 350 on Facebook. We continue to use our online platforms and mailing lists to communicate with partners, volunteers, and members of the public.

3.2.4 Procedures & Administration

The bank accounts with Yorkshire Bank and Virgin Money were finally closed during the period, having remained dormant since the transfer of funds and banking to Lloyds Bank.

Updates took place on the Health & Safety and Safeguarding Handbooks, and the Finance Handbook was also updated to take into account matters related to staff employment.

As a consequence of the Trust becoming an employer during the year, the Trust’s accountant – Cramp-Harding – was employed to administer staff payroll and both employees were enrolled onto the Rivers Trust pension scheme with contributions from both the employees and the Trust.

A new Finance Officer was recruited during the year but resigned before the year-end.

Greater use was made of QuickBooks to monitor cash-flow and to produce management reports.

The Internal Financial Controls for Charities checklist, published by the Charity Commission for England and Wales, was reviewed to the end of the period and no instances were found that required immediate attention.

Page 9 of 28

November 2021 © Calder Rivers Trust 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

Because of the pandemic, all meetings, both of subgroups and of the main Board, reverted to virtual on-line, using primarily Google Meet but also Zoom.

3.2.5 Partnership Working

During this period the Trust has worked in partnership with the Environment Agency, DEFRA, Yorkshire Water, Yorkshire Wildlife Trust, National Trust, partners within the Calder Catchment Partnership, Local Authorities, and our umbrella organisation—The Rivers Trust.

3.2.6 Future Activity

Through the Calder Catchment Partnership we are reviewing and refreshing a catchment restoration plan to guide environmental project development and funding applications across the catchment.

Our Farm & Rural Liaison Project Officer is developing farm advice offers and education materials for rural communities. We are also working to facilitate good practice and coordinated approaches to farmers and landowner engagement.

Our River Health Project is working with the Riverfy Partnership to develop and trial a new modular training system for Riverfly Monitors. This will make training more efficient and flexible, helping to expand our team of volunteers.

Page 10 of 28

November 2021 © Calder Rivers Trust 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

4 Statement of the Responsibilities of the Trustees

Company law requires the Directors to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year.

In preparing those financial statements the BoT is required to:

Select suitable accounting policies and then apply them consistently;
Make judgements and estimates that are reasonable and prudent;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The Directors are responsible for keeping proper accounting records which disclose, with reasonable accuracy, at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the Small Companies’ Regime.

Signed on behalf of the Board of Trustees:

Signature Full name Position Date	Signature Nicholas Simms Full name Chair Position January 2022Date 31
		David Fisher Company Secretary January 2022 31

Page 11 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

5 Independent Examiners Report for year ended 31st March 2021

I report on the accounts of the Trust for the year ended 31 March 2021, which are set out in this report (specifically on pages 14 to 15).

Respective responsibilities of Directors and Independent Examiner:

the Directors are responsible for the preparation of the Annual Accounts.
the Directors consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the Trust is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

(i) examine the accounts under section 145 of the 2011 Act;
(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
(iii) to state whether particular matters come to my attention.

Basis of Independent Examiner’s report:

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Trust 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 the Directors concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement:

(a) Which gives me reasonable cause to believe that in any material aspect the requirements:

Page 12 of 28

November 2021 © Calder Rivers Trust 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

(i) to keep accounting records in accordance with section 386 of the Companies Act 2006; and
(ii) to prepare accounts which accord with the accounting records, comply with the accounting requirements of the 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities;
(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed on behalf of the Independent Examiner:

Signature Full name TaxAssist Accountants Position Independent Examiner Date 31st January 2022

Page 13 of 28

November 2021 © Calder Rivers Trust 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

6 Statement of Financial Activities

Table 1: Statement of Financial Activities (including income and expenditure account for the year ended 31 March 2021)

Notes Incoming resources from generated funds Bank interest Income received from charitable sources Grants & donations 9.2 Total incoming resources	Unrestricted funds Restricted funds Total 2021 Total 2020 £ £ £ £ 14 - 14 160
	14 - 14 160 100 87,500 87,600 13,000
	114 87,500 87,614 13,160

Resources expended Charitable activities Charitable activities expenditure Governance costs Total resources expended	14 27,149 27,163 15,255 1,486 - 1,486 1,273
	1,500 27,149 28,650 16,528

Net movement in funds Fund balances at 1 April 2020 Reallocation of funds Fund balances at 31 March 2021	(1,386) 60,351 58,964 (3,368) 81,239 (5,060) 76,179 79,547 (2,988) 2,988 - -
	76,865 58,278 135,143 76,179

This Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Page 14 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

7 Balance Sheet as at 31 March 2021

Table 2: Balance Sheet as at 31 March 2021

2021 £ 1,001 131,026	£ 3,416 131,727	2020 £ 205 77,244	£ 76,179
132,027 (300)		77,449 (1,270)


	135,143		76,179
	58,278 76,865		(5,060) 81,239
	135,143		76,179

Page 15 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

8 Finance Statement Approval

The Trust is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2021.

No director of the Trust has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the Trust.

These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

The financial statements are approved by the Board of Trustees on 14 December 2021 (at the Normal Board Meeting).

Signed on behalf of the Board of Trustees:

Signature

Full name Nicholas Simms

Position Chair Date 31 January 2022

Page 16 of 28

November 2021 © Calder Rivers Trust 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

9 Notes to the Annual Accounts

9.1 Accounting Policies

9.1.1 Basis of preparation

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005 and the Companies Act 2006.

9.1.2 Incoming resources

Grants and donations are only included in the Statement of Financial Activities when the Trust has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the Trust earns the right to consideration by its performance.

All incoming resources are only included in the Statement of Financial Activities when the Trust is legally entitled to the income and the amount can be quantified with reasonable accuracy.

9.1.3 Resources expended

Expenditure is accounted for on an accruals basis as a liability is incurred and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out the resources.

9.1.4 Fund structure

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Directors.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Page 17 of 28

November 2021 © Calder Rivers Trust 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

Further explanation of the nature and purpose of each fund is included in the notes to the Statement of Financial Activities.

Page 18 of 28

November 2021 © Calder Rivers Trust 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

9.2 Grants & Income

Table 3: Grants and income received between 1 April 2020 and 31 March 2021

Grants & Income Yorkshire Water - Catchment Development Project EA - Catchment Partnership Grant Donations Neighbourly (TK Maxx) Yorkshire Water - Blockage Free Challenge Debit Card Account Funds	Unrestricted funds Restricted funds Total 2021 Total 2020 £ £ £ £ - 80,000 80,000 - - 7,500 7,500 7,500 100 - 100 200 - - - 800 - - - 2,500 - - - 2,000
	100 87,500 87,600 13,000

Page 19 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

9.3 Charitable expenditure

Table 4: Charitable expenditure between 1 April 2020 and 31 March 2021

Charitable expenditure Catchment Development Project Calder Catchment Partnership Farm & Rural Liaison Project River Health Project Ian Oates – Ryburn Development Project NHBS	Unrestricted funds Restricted funds Total 2021 Total 2020 £ £ £ £ - 17,365 17,365 - - 6,398 6,398 13,602 - 3,387 3,387 - 14 - 14 625 - - - 900 - - - 128
	14 27,149 27,163 15,255

Page 20 of 28

November 2021

Annual Accounts and Report of the Directors for the year ended 31 March 2021

9.4 Bank Interest Received

Table 5: Bank Interest Received

Bank Interest Received Bank interest

Total	Total
2021	2020
£	£
14	160
14	160

Page 21 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

9.5 Creditors

Table 6: Creditors: amounts falling due within one year

Creditors: amounts falling due within one year Accruals	Total 2021 Total 2020 £ £ (300) 1,270
	(300) 1,270

Page 22 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

9.6 Movement in Funds

Table 7: Movement in Funds

Restricted funds: EA - Catchment Partnership Grant Yorkshire Water - Catchment Development Project Farm & Rural Liaison Project Total restricted funds Unrestricted funds: General funds Total unrestricted funds Total funds	Balance 1 April 2020 Incoming resources Resources expended Transfers Balance 31 March 2021 £ £ £ £ £ (5,060) 7,500 6,398 2,988 - 970.00 - 80,000 17,365 - 62,635 - - 3,387 - (3,387)
	(5,060) 87,500 27,149 2,988 58,278
	81,239 114 1,500 (2,988) 76,865
	81,239 114 1,500 (2,988) 76,865

	76,179 87,614 28,650 - 135,143

Page 23 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

9.7 Note on relationship of Directors acting as contractors

9.7.1 Wetland Engineering

During the period 1 April 2020 to 31 March 2021;

Wetland Engineering (owned by Geoffery Sweaney who was a Director of the Trust during the period) was contracted to deliver work for the Catchment Development Project.

In this period a total of £6,397.60 was paid to Wetland Engineering.

This did not cover any duties as a Director.

This Director was excluded from making decisions in regards appointment and payment of this contract(s).

Relevant expenses paid to directors are outlined in the notes to the Accounts.

Page 24 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

9.8 Taxation

The Trust is not VAT registered during the period.

The Trust is exempt from corporation tax on its charitable activities.

9.9 Liability of directors

The company is limited by guarantee and does not have any share capital.

Every Director of the Trust undertakes to contribute such sum as may be required (not exceeding one pound) to the assets of the Trust if it should be wound up while they are a director, or within one year after they cease to be a director, for the payment of debts and liabilities of the Trust contracted before they cease to be a director and of the costs, charges and expenses of winding up and for the adjustment of the rights of the contributors among themselves.

Page 25 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

10 Acknowledgements

We would like to acknowledge our funders and partners for their support in this year, including but not limited to:

Environment Agency
Calderdale Council
Yorkshire Water

Page 26 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

11 Declarations

The BoT declare that they have approved this report by majority vote at the Normal Board Meeting held on 14 December 2021.

Signed on behalf of the Board of Trustees:

Signature Signature Full name Nicholas Simms Full name David Fisher Position Chair Position Company Secretary Date 31 January 2022 Date 31 January 2022

Page 27 of 28

November 2021

Annual Accounts and Report of the Directors

for the year ended 31 March 2021

We are your local rivers trust, working hard to improve rivers and waterways in Calderdale, Kirklees and Wakefield in West Yorkshire.

We are affiliated with The Rivers Trust the umbrella body of the rivers trust movement, working to protect, promote and enhance our freshwater ecosystems for both people and wildlife.

The Calder catchment includes the main rivers Calder, Colne, and Holme. And all the rivers, streams, canals, waterways, and watercourses connected to them. We work across all these waters within our catchment.

Our river projects aim to improve the rivers and waterways of the River Calder catchment for both people and wildlife

We rely on volunteers to help us with all aspects of our work.

We rely on the generosity of local people to support our important work.

For more information about our cause please visit www.calderandcolneriverstrust.org

The Calder & Colne Rivers Trust is a company limited by guarantee Registered Office:16 Oak Tree Meadow, Walton, Wakefield, WF2 6TF Company No. 06822083 Charity No. 1134377 Operating as 'Calder Rivers Trust'

You must not adapt or re-use this information without the written consent of the Trust.

If you have any enquiries about this publication email talk@calderandcolneriverstrust.org

Page 28 of 28

November 2021

THE CALDER AND COLNE RIVERS TRUST

CALDER RIVERS TRUST

CALDER RIVERS TRUST

Contents

1 Administrative Information

2 Structure, Governance & Management

3 Objectives and Activities

3.1 Objectives

3.2 Summary of Activities

3.2.1 Projects

3.2.2 Catchment Partnership

3.2.3 Engagement & Social Media

3.2.4 Procedures & Administration

3.2.5

Partnership Working

3.2.6 Future Activity

4 Statement of the Responsibilities of the Trustees

5 Independent Examiners Report for year ended 31st March 2021

Independent examiner’s statement:

6 Statement of Financial Activities

7 Balance Sheet as at 31 March 2021

Table 2: Balance Sheet as at 31 March 2021

8 Finance Statement Approval

9 Notes to the Annual Accounts

9.1 Accounting Policies

9.1.1 Basis of preparation

9.1.2 Incoming resources

9.1.3 Resources expended

9.1.4

Fund structure

9.2 Grants & Income

9.3 Charitable expenditure

9.4 Bank Interest Received

Table 5: Bank Interest Received

9.5 Creditors

Table 6: Creditors: amounts falling due within one year

9.6 Movement in Funds

Table 7: Movement in Funds

9.7 Note on relationship of Directors acting as contractors

9.8 Taxation

9.9 Liability of directors

10 Acknowledgements

11 Declarations

© Calder Rivers Trust 2021