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 aC￿sS 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 ne￿Ork
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 r￿IOnal
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 ex￿eded £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 reSoUr￿s.
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 cl￿d
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
ReSoUr￿S
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