REGISTERED COMPANY NUMBER: 06618848 (England and Wales) REGISTERED CHARITY NUMBER: 1134414 DON CATCHMENT RIVERS TRUST REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 Cio Bradbury & Co Accountants & Chartered Tax Advisers 34 Middle Streei South. Driffield, East Yorkshire, Y025 6PS Telephone.'101377} 241212 - Email.'postColbradburyaccountants.co.uk Bradbury & Co is the trading name of BCO Accountants LLP Registered in England No. OC437956
DON CATCHMENT RIVERS TRUST CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet 9 to 10 Cash Flow Statement Notes to the Cash Flow Statement Notes to the Financial Statements 13 to 20 Detailed Statement of Financial Activities 21 to 22
DON CATCHMENT RIVERS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present Iheir report with the financial slatements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective 1 January 2019). OBJECTIVES AND ACTIVITIES The Trust had five key objectives 1. Create additional wetlands & washlands along the rivers. To enable the rivers to better absorb water at time of flooding and to provide connectivity to enable wildlife to flourish. 2. Improve fish passage. A WFD requirement to allow the free passage of migratory and natural movement of non- migratory fish up and down the rivers 3. Improve aCsS for people to the river. We wanl lo see people reconnected with their rivers. 4. Re-naturalize river channels. Extensive canalisation has been undertaken throughout the catchment adversely impacting on its ecology. 5. Promote improved water quality & diffuse pollution control. This remains the grealest threat to the ecology of our rivers Page 1
DON CATCHMENT RIVERS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024 ACHIEVEMENT AND PERFORMANCE Summary of the Trust activities during the year: o Develop the"All Hands on the Don" National Heritage Project for final submission. o Development and delivery of Natural Flood Management projects in the upper Rother Catchment. o Discussions with the Environment Agency on fish pass priorities. o Collaboration with the University of Sheffield on an environmental DNA project. o Continued employment of a managing director and operations director, without specific financial assistance. o Contribute to the controllremoval of invasive plants species. o Host and contribute to the Don, Dearne and Rother Catchment Partnership. o Meeting of Yorkshire Rivers Trusts and the National Rivers Trust. o Periodic meetings with the Environment Agency and Yorkshire Water. o Expansion of Trust influence by networking with many local organizations The Trust was involved in a number of projects during the year.. LIVING HERITAGE OF THE RIVER DON PROJECT (LHRD) The Living Heritage of the River Don project was completed in December 2018. The Trust continues a watching brief lo ensure that the fish passes continue to work efficiently. HIDDEN HERITAGE SECRET STREAMS (HHSS) This project has also been completed and the Trust has assumed a watching brief. ALL HANDS ON THE DON - new National Heritage Lottery Project In August 2023, the Trust's third project supported by the National Lottery Heritage Fund started. The project, called 'AII Hands on the Don, will run for three years, based on the Don and its tributaries around Doncaster in South Yorkshire. The main engagement aims of the project are lo.. increase health and wellbeing,. foster community action, inclusion and cohesion., increase skills and employability. and celebrating our river heritage. During the first year of Ihe project the delivery team was recruited from inlernal staff, with the addition of a new Assistant and a new Apprentice. Links made with community groups during the development phase were able to be continued. as well as recruiting new volunteers to the project. The project team took part in a local Doncaster arts festival, involved people from immigrant backgrounds, supported other groups wilh community grants, led school 'River Guardian. sessions, offered disability friendly work experience, and ran training sessions and activities for volunteers and members of the public. CABA- CATCHMENT HOSTING-THE DON, DEARNE & ROTHER NETWORK The Don, Dearne and Rother Network has continued to be hosted by Don Catchment Rivers Trust, and the Trust was reappointed by DEFRA in 23124 as the Catchment Hosts for the wider Don. The role of Calchment Host is lo provide a focused environment for getting more people involved and engaged in the catchmenl based approach ICaBA). As catchment hosts we provide opportunities for partners and interested neOrk members to meet in person, such as the Don, Dearne & Rother Network Day, which was held in July 2023 and Regenerative Agriculture.. Farm walk & forum event in November 2023 to help get farmers and partners together to discuss organic farming, land use, biodiversity and water management. Our membership continues to grow, with over 290 members in the NebNork. During 2023 and 2024 we looked lo develop new partnerships wilhin the catchment, and we have been helping to get partners together to develop a new landscape scale catchment partnership in Ihe Doe Lea catchment. We have continued to send out a regular newsletter to network members, with updates and information about activities from across the catchment. Page 2
DON CATCHMENT RIVERS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024 FISHERIES HABITAT With funding from an Environment Agency Fisheries Improvement Programme grant, DCRT installed woody debris at Salmon Pastures to enhance fish habitat along this section of the River Don. DCRT conducted eleclrofishing surveys across multiple sites, supported by the Upper Don Fly Fishers, to assess potential salmon spawning activity in the river. In collaboration with FishTek Consulting and funded by Yorkshire Water, the Environment Agency, and the European Open Rivers Programme, DCRT successfully removed Stocksbridge Weir improving river habital and fish passage. A feasibilityloptioneering study was also carried out for Tin Mill Dam Weir. To celebrate 'World Fish Migration Day 2024,, DCRT hosted an event at Kelham Island alongside the Environment Agency, Angling Trust, and the University of Hull. Ongoing work included routine fish pass inspections, quarterly maintenance group meetings, and the upkeep of fish passages along the River Don to ensure uninterrupted connectivily for migratory species. Finally, DCRT shared updates on Iheir work al key events, including the Great Yorkshire Rivers "Lunch and Learn," the Sheffield Waterways Strategy Group meeting, and the Upper Don Walk AGM. CITIZEN SCIENCE- RIVERFLY MONITORING DCRT continue to work with the Riverny Partnership to offer the Riverfly Monitoring Initiative across the catchment area. The TrLtst supports and coordinates three Rivertly Monitoring Initiative groups= Chesterfield RMI (with monitoring sites on the river Hipper, Holme Brook and river Drone) Went ARMI (monitoring sites on the River Went) and Sheffield River Rangers {wilh monitoring sites on the rivers Sheaf, Don, Rivelin Loxley, Porter Brook and Meersbrookj. DCRT delivered five RMI training days, training 62 volunteers, and in addition, delivered a freshwater invertebrate fie5d skills study day and lecture for students at the University of Sheffield. DCRT have also supported the training of a new RMI tutor from a neighbouring Rivers Trust in Lincolnshire. VOLUNTEERING The Volunteering programme al DCRT has been supported by the National Lottery Heritage Fund and the National Lottery Community Fund. Volunteer days have continued to take place throughout the catchment, totalling 531 of volunteering hoursl We were able to engage with 54 new volunteers who took place in various activities including balsam bashing, river clean ups, fish habitat improvement, natural flood management, vegetation management, wildlife surveys and heritage walks. Volunteering efforts have covered a large portion of Ihe catchment, and we have been abse to collaborate with various local groups to make our rivers a better place togelher. DCRT staff and volunteers have been present at local community events, engaging with the public to share the vision of DCRT and Ihe volunteering opportunities. We have been displayed in Clifton Park Museum as part of their 'Our Habitats, Our Home, exhibition. This year we were able to review our internal processes for recruitment and onboarding, reprinting our Volunteer Handbook and updating our on-site risk assessments. We have developed a Volunteer Mailing List where upcoming opportunities are advertised. Our summer volunteer evaluation questionnaire highlighted that the majority of respondenls stated that they found volunteering extremely enjoyable and experienced many mental and physical benefits from doing so. NATURAL FLOOD MANAGEMENT The final activities of the Slow the Flow to the Calow flood alleviation and habitat enhancement scheme at Grassmoor Country Park in Chesterfield was completed, with volunteers sowing meadow seed and planting pond plants. The capital works were signed off in October wilh maintenance and monitoring ongoing. The Moss Brook and Smithy Brook catchments are now a key focus with substantial efforts being laker) to develop catchment wide NFM delivery in these locations. This builds on the work already delivered by the Trust in the Moss valley and the project with ICASP which identified priority areas and measures for NFM. This includes the completion of leaky dam installation at Newfield Spring Woods and conlinued monitoring and maintenance of them. Funding was secured from the EA Water Environment Improvement Fund to support opportunity mapping and both landowner and community engagement in the catchments which is underway. Page 3
DON CATCHMENT RIVERS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024 New partnerships have been established to try and expand the reach of the NFM officer including wilh Yorkshire Water to encourage greater use of nature based solutions in tackling CSO discharges and with WiSdscapes to incorporate storm storage into the many district level licensing newt ponds being restored and installed across the Upper Rother. Efforts have continued to raise awareness about NFM with walks and talks throughout the year including during the Chesterfield walking festival and the Don, rother and Dearne Netsmork day. AGRICULTURAL SERVICES Agricultural support for improving the catchments rivers continued to be supported by the Yorkshire Water Catchment Reliance Fund and National Highways this year. The ongoing National Highways Funded 'Little Don Natural Flood Management scheme, supported landowners in delivering and maintaining NFM measures on land in that sub-catchment, including online storage ponds, leaky barriers. soil aeration and cross slope planting. The Dearne Valley Farm Cluster continued to be hosted by Don Catchment Rivers Trust, funded by Yorkshire Water's Biodiversity Enhancement Fund. Training and information sharing sessions were organised. including on the topics of regenerative agriculture, soil health and Biodiversity Net Gain & environmental markets. An agricultural advisor visited several farms in the cluster to advise on environmental schemes and natural flood management interventions. Additional projects included development of a grassland aeration scheme, and a wader scrape project on a farm adjacent to the River Dearne. FINANCIAL REVIEW The Trust is very grateful to have been awarded a total of £416,897 grants and donalions during the year, the main ones of which were as follows.. - Environment Agency Yorkshire Water National Lottery Heritage European Open Rivers South Yorkshire Community Fund Nalional Lottery Community Other Donations £97,094 £119,176 £110,990 £16,614 £9,980 £59,633 £3,410 £24,300 of deferred income was released from grants received in 2022. £10,000 of income received in 2024 has been deferred to 2025. The total expenditure of the Trust was £571,918 The main areas of expenditure were.. Project work £4,430 Staff costs £398,705 Phones and office costs £24,709 Travel and conferences £16,729 Professional Fees £102,088 General overheads £25,257 The total funds at 30 June 2024 are £266,220, with £107,108 being reslricted and £159,112 unrestricted. Page 4
DON CATCHMENT RIVERS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024 FUTURE OPPORTUNITIES AND THE WAY AHEAD As the positive reputation and track record of the Rivers Trust movement grows, Don Catchment Rivers Trust is increasingly being invited to contribute to strategic relalionships, consultations and workshops for important future environmental guidelines, regulation and legislation. It is the Trust's intention to strengthen our contributlDn to such plans both as Don Catchment Rivers Trust, and as part of the Yorkshire hub of rIOnal rivers Trusts. Over the next Iwo years, the Trust will seek to diversify il's income streams and map out how we need to evolve to continue to support our charitable objectives, especially keeping in mind Ihat rivers, water quality and the environment generally are increasingly and issue of public concern. STRUCTURE, GOVERNANCE AND MANAGEMENT The Trust was formed with the incorporalion, on the 12th June 2008, as a Company Limited by Guarantee. The Trust gained charitable status on 22nd February 2010. Mrs Jacqueline Diaz-Nieto joined the Board in March 2024. The Trust was set up to promote good practice in the conservation and improvement to the habitats of the rivers, wetlands and water bodies situated within the catchments of the rivers Don, Rother and Dearne. Charitable Objectives as slated in our registration.. Undertake, advise upon, create, conserve and support use, management conservation, protection, rehabilitation, improvement of and community benefits from the rivers, streams, watercourses, waler impoundments and other aquatic environments of catchments comprising the rivers Don, Rother and Dearne including their tributaries and adjacent estuarine and coastal areas. An association, charity, local authority, administrative or governmental agency or public body or representative body in, (1) The understanding or rivers, river corridors and catchment, including their fauna, lora and economic or social activity, and river catchment management. (2)The need for, and benefit of, conservation, protection, rehabilitation and improvement of aquatic environments, and (3IThe benefits lo the community of effective and competent management and use of river catchments. We rely on our own expertise and thal of The Rivers Trusts. Its role is primarily as an umbrella organisation, promoting the development of the movement, and building its capacity to deliver the Trust's objectives Éhrough regional or local river trusts which include environmental improvements across England & Wales and Northern Ireland. We work closely with our other partners, Local and Regional Councils, Natural England, Yorkshire Wildlife Trust, RSPB, the Environment Agency, the Water Company and Local Community Groups. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06618848 (England and Wales) Registered Charity number 1134414 Registered office 34 Middle Street South Driffield East Yorkshire Y025 6PS Page 5
DON CATCHMENT RIVERS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024 Trustees CJFirth D W Rowley R Sedgwick A J Newton Dr W Brown P Worrall Dr P Gaskell Mrs C Hutton SPFirth Mrs J Diaz-Neto (appointed 11312024) Company Secretary D W Rowley Independent Examiner C B Wilson BCO Accountants LLP 34 Middle Street South Driffield East Yorkshire Y025 6PS Approved by order of the board of trustees on 10 February 2025 and signed on its behalf by: D W Rowley- Trustee Page 6
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DON CATCHMENT RIVERS TRUST Independent examinerfs report to the trustees of Don Catchment Rivers Trust ('the Company.) report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordan with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 14515) (b) of the 2011 Act. Independent examiner's statement Since your charity's gross incoffle exeded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examinalion because l am a member of Ihe Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act., or the accounts do not accord with those records,. or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination., or the accounls have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)). I have no concerns and have come across no other matters in connection with the examinalion to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. C B Wilson BCO Accountants LLP 34 Middle Street South Driffield East Yorkshire Y025 6PS Date.. Page 7
DON CATCHMENT RIVERS TRUST STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUN FOR THE YEAR ENDED 30 JUNE 2024 2024 Total funds 2023 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Charitable activities DDRN (Formerly Catchment Based Approach} Hidden Heritage Secret Slreams Natural Flood Management Agricultural Engagment All Hands On The Don Green Recovery Challenge Fisheries Footpath Society Volunteer Programme General Grants General Donations General Sales 20,000 {3,6941 33,575 33,280 223,124 191) 44,128 20,000 13,694) 33,575 33.280 223,124 {91} 44,128 54,810 126,215 47,048 75,272 100,037 86,357 94,426 13,877 59,633 59,633 17,886 507 2,850 17,886 507 2,850 20,821 25,628 625 Investment income 8,112 8,112 4,144 Total 29,355 409,955 439,310 649.260 EXPENDITURE ON Charitable activities DDRN (Formerly Catchment Based Approach} Hidden Heritage Secret Streams Natural Flood Management Agricultural Engagment All Hands On The Don Green Recovery Challenge Fisheries Footpath Society Volunteer Programme Other 36,044 4,579 39,494 40,711 191,725 729 106,539 36,044 4,579 39,494 40,711 191,725 729 106,539 31,486 225,397 36,993 53,537 68,888 164,986 47,627 12,932 35,739 3,053 35.739 116,358 113,305 113,504 Total 113,305 458,613 571,918 755,350 NET INCOMEI(EXPENDITURE) Transfers between funds (83,950) 4,795 (48,658) (4,795) {132,608) (106,090) 16 Net movement in funds {79,155) {53,453) (132,608) (106,090} RECONCILIATION OF FUNDS Total funds brought forward 238,267 160,561 398,828 504,g18 TOTAL FUNDS CARRIED FORWARD 159,112 107,108 266.220 398,828 The notes form part of these financial statements Page 8
DON CATCHMENT RIVERS TRUST BALANCE SHEET 30 JUNE 2024 2024 Total funds 2023 Total funds Unrestricted fund Restricted fund Notes FIXED ASSETS Tangible assets 12 10,901 5,417 16,318 6,966 CURRENT ASSETS Debtors Cash at bank and in hand 2,648 150,955 3,824 214,382 6,472 365,337 5,432 578,542 153,603 218,206 371,809 583,974 CREDITORS Amounts falling due within one year 14 (5,392) (87,420} (92,812) 1138,717) NET CURRENT ASSETS 148,211 130,786 278,997 445,257 TOTAL ASSETS LESS CURRENT LIABILITIES 159,112 136,203 295,315 452,223 CREDITORS Amounts falling due after more than one year 15 {29,095) (29,095) (53,395) NET ASSETS 159,112 107,108 266,220 398,828 FUNDS Unrestricted funds Restricted funds 16 159,112 107,108 238.267 160,561 TOTAL FUNDS 266,220 398,828 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for {a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of Ihe Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) The notes form part of these financial statements Page 9 continued...
DON CATCHMENT RIVERS TRUST BALANCE SHEET- continued 30 JUNE 2024 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject lo the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 10 February 2025 and were signed on its behalf by- ley- Truslee The notes form part of these financial statements Page10
DON CATCHMENT RIVERS TRUST CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2024 2024 2023 Notes Cash flows from operating activities Cash generated from operations {210,613} 1197,830) Net cash used in operating activities 1210,613) 1197,830) Cash flows from investing activities Purchase of tangible fixed assets Sale of tangible fixed assels Interest received (20,831) 10,127 8,112 (2,073) 4,144 Net cash (used in)Iprovided by investing activities (2,592) 2.071 Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 1213,205) (195,759) 578,542 774,301 Cash and cash equivalents at the end of the reporting period 365,337 578,542 The notes form part of these financial statements Page11
DON CATCHMENT RIVERS TRUST NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2024 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net expenditure for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Profit on disposal of fixed assets Interest received Increase in debtors Decrease in creditors (132,608) (106,090) 6,685 {5,333) {8,112) {1,040) (70,205) 3,695 (4,144) (860) {90,431) Net cash used in operations (210,613) (197,830) ANALYSIS OF CHANGES IN NET FUNDS At 117123 Cash flow At 3016124 Net cash Cash at bank and in hand 578,542 {213,205} 365,337 578,542 (213,205} 365,337 Total 578.542 (213.2051 365,337 The notes form part of these financial statements Page 12
DON CATCHMENT RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 STATUTORY INFORMATION Don Catchment Rivers Trust is a charitable company limited by guarantee, registered in England and Wales. The company's registered number is 06618848 and registered office is 34 Middle Street South, Driffield, East Yorkshire, Y025 6PS. ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} (effective 1 January 2019),, Financial Reporting Slandard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income, including grants, is recognised in Ihe Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement arid the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed lo particular headings they have been allocated to activities on a basis consistent wilh the use of reSoUrs. Allocation and apportionment of costs Support costs are those functions that assist Ihe work of the charity but do nol directly undertake charitable activities. Tangible fixed assets Deprecialion is provided at the following annual rates in order to write off each asset over its estimated useful life. Office equipment Motor vehicles Computer equipment 25 /0 on cost 250/0 on cost 33 /0 on cost Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for partiC(Alar restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page13 continued...
DON CATCHMENT RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024 ACCOUNTING POLICIES - continued Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. INVESTMENT INCOME 2024 2023 Deposit account interest 8,112 4,144 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Aclivity DDRN (Formerly Catchmenl Based Approach} Hidden Heritage Secret Streams Nalural Flood Management Agricultural Engagment Agricultural Engagment All Hands On The Don All Hands On The Don Green Recovery Challenge Fisheries Fisheries Footpath Society Volunteer Programme General Grants General Donations General Sales Grants Grants Grants Grants Sales Grants Donations Grants Grants Sales Sales Grants Grants Donations Sales 20,000 13,694) 33,575 33,280 54,810 126,215 47,048 74,772 500 59,037 41,000 86,357 94,426 216,063 7,061 (91) 43,575 553 13,877 59,633 17.886 507 2,850 20,821 25,628 625 431,198 645,116 CHARITABLE ACTIVITIES COSTS Support costs (see note 61 Direct Costs Totals DDRN (Formerly Catchment Based Approach) Hidden Heritage Secret Streams Natural Flood Management Agricultural Engagment All Hands On The Don Green Recovery Challenge Fisheries Volunteer Programme Other 32,447 4,57g 37,980 39,026 175,362 3,597 36,044 4,579 39,494 40,711 191,725 729 106,539 35,739 116,358 1,514 1,685 16,363 729 744 1,858 95,995 105,795 33,881 20,363 449,433 122,485 571,918 Page 14 continued...
DON CATCHMENT RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024 SUPPORT COSTS Management Finance Totals DDRN (Formerly Catchment Based Approach) Natural Flood Management Agricultural Engagment All Hands On The Don Green Recovery Challenge Fisheries Volunteer Programme Other 3,597 1,514 1,685 16,285 729 738 1,858 95,741 3,597 1,514 1,685 16,363 729 744 1,858 95,995 78 254 122,147 338 122,485 NET INCOMEI(EXPENDITURE) Net incomel{expenditure) is stated after chargingl{crediting)'. 2024 2023 Depreciation - owned assets Surplus on disposal of fixed assets 6,685 (5,333) 3,695 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023. Trustees, expenses During the year there was £98012023 - £376) of travel expenses reimbursed to trustees. STAFF COSTS 2024 2023 Wages and salaries Social security costs Other pension costs 338,424 27,046 28,591 283,468 22,208 23,596 394,061 329,272 The average monthly number of employees during the year was as follows: 2024 2023 10 Project officers No employees received emoluments in excess of £60,000. Page15 continued...
DON CATCHMENT RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Charitable activities DDRN (Formerly Catchment Based Approach) Hidden Heritage Secret Streams Natural Flood Management Agricultural Engagment All Hands On The Don Green Recovery Challenge Fisheries Footpath Society General Grants General Donations General Sales 54,810 126,215 47,048 75,272 100,037 86,357 94,426 13,877 54,810 126,215 47,048 75,272 100,037 86,357 94,426 13,877 20,821 25,628 625 20,821 25,628 625 Investmenl income 4,144 4,144 Total 51,218 598,042 649,260 EXPENDITURE ON Charitable activities DDRN (Formerly Catchmenl Based Approach} Hidden Heritage Secret Streams Natural Flood Management Agricultural Engagment All Hands On The Don Green Recovery Challenge Fisheries Footpath Society Other 31,486 225,397 36,993 53,537 68,888 164,986 47,627 12,932 3,695 31,486 225,397 36,993 53,537 68,888 164,986 47.627 12,932 113,504 109,809 Total 109,809 645,541 755,350 NET INCOMEI(EXPENDITURE) Transfers between funds (58,591) 116,533) (47,499) 16,533 1106,090) Net movement in funds {75,124) (30,966) {106,090) RECONCILIATION OF FUNDS Total funds brought forward 313,391 191,527 504,918 TOTAL FUNDS CARRIED FORWARD 238,267 160,561 398,828 Page16 continued...
DON CATCHMENT RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024 11. DEFERRED INCOME Some of the grants received by the charity are specifically to cover salaries of key personnel over the period of a project as such this income is deferred over the length of the project, the movement of the deferred income is set out below, 2024 2023 Balance bffimd Grant received Released in year 77.695 15,000 (29,300) 105,635 {27,940) Balance cld 63,395 77.695 12. TANGIBLE FIXED ASSETS Office equipment Motor vehicles Computer equipment Totals COST At 1 July 2023 Additions Disposals 2,840 5,549 17,786 13,176 {17,786) 9,805 2,106 30,431 20,831 (17,786) At 30 June 2024 8,389 13,176 11,911 33,476 DEPRECIATION At 1 July 2023 Charge for year Eliminated on disposal 2,000 1,673 12,992 3,294 (12,992) 8,473 1,718 23,465 6,685 (12,992) At 30 June 2024 3,673 3,294 10,191 17,158 NET BOOK VALUE At 30 June 2024 4,716 9,882 1,720 16,318 At 30 June 2023 840 4,794 1,332 6,966 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors Prepayments 100 5,332 6,472 6,472 5,432 Page17 continued...
DON CATCHMENT RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS- ¢ontinued FOR THE YEAR ENDED 30 JUNE 2024 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Social security and other taxes Other creditors Farmer grants Deferred income Accrued expenses 2,376 8,590 459 99,224 24,300 3,768 11,687 1,014 41,550 34,300 4,261 92,812 138,717 15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2024 2023 Deferred income 29,095 53,395 16. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 3016124 At 117123 Unrestricted funds General fund 238,267 {83.950) 4,795 159,112 Restricted funds Restricted 160,561 (48,658) (4,795) 107,108 TOTAL FUNDS 398,828 (132.608) 266,220 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 29,355 {113,305) {83,9501 Restricted funds Restricted 409,955 (458,613) (48,658) TOTAL FUNDS 439,310 (571,9181 (132,608) Page 18 continued...
DON CATCHMENT RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024 16. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds Transfers between funds At 3016123 At 117122 Unrestricted funds General fund 313.391 (58,591) (16,533) 238,267 Restricted funds Restricted 191,527 (47,499) 16,533 160,561 TOTAL FUNDS 504,918 {106,090) 398,828 Comparative net movement in funds, included in the above are as follows-. Incoming resources ReSoUrS expended Movement in funds Unrestricted funds General fund 51,218 {109,809) (58,591) Restricted funds Restricted 598.042 {645,541) (47,499) TOTAL FUNDS 649,260 (755,350) {106,090) A current year 12 months and prior year 12 months combined position is as follows- Net movement in funds Transfers between funds At 3016124 At 117122 Unrestricted funds General fund 313,391 (142,541) (11,738} 159,112 Restricted funds Restricted 191,527 (96,157} 11,738 107,108 TOTAL FUNDS 504,918 {238,698) 266,220 Page19 continued...
DON CATCHMENT RIVERS TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024 16. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 80,573 (223,114) (142,541) Restricted funds Restricted 1,007,997 (1,104,154} (96,157) TOTAL FUNDS 1,088,570 (1,327,268) 1238,698) 17. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 June 2024. Page 20
DON CATCHMENT RIVERS TRUST DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024 2024 2023 INCOME AND ENDOWMENTS Investment income Deposit account inleresl 8,112 4,144 Charitable activities Grants Donations Sales 420,227 7.568 3,403 563,486 66,628 15,002 431,198 645.116 Total incoming resources 439,310 649,260 EXPENDITURE Charitable activities Wages Employers Nl Pensions Travel Project work undertaken Motor expenses Training Professional fees Staff costs Volunteer costs 282,083 21,956 23,751 7,276 4,430 5,110 3,422 94,031 3,544 3,830 241,325 19,033 19,719 7,672 236,388 3,153 3.127 113,534 1,343 5,054 449,433 650,348 Support costs Management Wages Employers Nl Pensions Office rent Insurance Telephone Office costs Promotional expenses Sundries Travel Motor expenses Training Subscriptions Accountancy Professional fees Carried forward 56,341 5,090 4,840 14,880 6,967 2,236 7,593 5,782 2.292 1,828 2,515 175 4,055 2,666 1,969 119,229 42,143 3,175 3,877 12,240 6,330 2,057 7,096 7,930 4,067 1,733 2.146 811 2,173 3,110 98,888 This page does not form part of the statutory financial statements Page 21
DON CATCHMENT RIVERS TRUST DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024 2024 2023 Management Brought forward Staff costs Volunteer costs Depreciation of tangible and heritage assets (Profil}ILoss on sale of tangible fixed assels 119,229 925 641 98,888 1,237 1,016 6,685 {5,333) 3,695 122,147 104,836 Finance Bank charges 338 166 Total resources expended 571,918 755,350 Net expenditure (132,608} {106,090} This page does not form part of the statutory financial slatements Page 22