2025-06-30-accounts - Don Catchment Rivers Trust

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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 2025

Accountants & Chartered Tax Advisers

_—————————— 34 Middle Street South, Driffield, East Yorkshire, YO25 6PS Telephone: (01377) 241212 - Email:post@bradburyaccountants.co.uk Bradbury & Co is the trading name of BCO Accountants LLP Registered in England No. OC437956

DON CATCHMENT RIVERS TRUST

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CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

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|||||||| |---|---|---|---|---|---|---| |Page| |Report|of the Trustees|1|to|6| |Independent|Examiner's|Report|7| |Statement|of|Financial|Activities|8| |Balance|Sheet|9|to|10| |Cash|Flow|Statement|11| |Notes|to|the|Cash|Flow|Statement|12| |Notes to the Financial Statements|13|to|20| |Detailed|Statement of Financial|Activities|21|to|22|

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DON CATCHMENT RIVERS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement 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).

OBJECTIVES AND ACTIVITIES

The Trust had five key objectives

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.
Improve access for people to the river. We want to 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 greatest threat to the ecology of our rivers.

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DON CATCHMENT RIVERS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

ACHIEVEMENTS AND PERFORMANCE The Trust has revised the way it considers its operation. Rather than the project oriented approach it has used so far it has restructured its work to a workstream basis. The structure of the Trust operationally will now be on a workstream basis. , In future all reporting of the Trust both externally and internally will be against these workstreams: - River Restoration

Working with Nature - Land Management - People & Communities - Working Together - Evidence & Monitoring

RIVER RESTORATION:

In March 2025 DCRT continued its commitment to improving fish passage in the catchment by removing two small weirs on the River Hipper in Somersall Park, Chesterfield. Continuing on from previous work at Salmon Pastures, the Trust installed large boulders in the River Don to improve the habitat for fish and carried out large woody debris installation in the Moss Brook. Annual inspections and maintenance of the Trust's fish passes continued, in collaboration with other groups and volunteers. In June 2024 the Trust's Fishery Habitat Officer completed his Fishery Management Diploma, and he had opportunities to promote DCRT's work through fish pass walks, school visits and contributing to the River ° Trust podcast, speaking about salmon and fish passage. eS) & The Trust is now a delivery partner for 'Great Yorkshire Rivers’, and the Trust has been working up proposals =a to submit to the enabling fund and core fund to further it's work on fish passage in the Don Catchment. In the = All Hands on the Don project, work continues to progress the conservation restoration scheme at Great Ings is and Sprotbrough Ings, and to install a fish friendly flap valve. S 5 WORKING WITH NATURE

During this financial year, DCRT continued the maintenance of existing Natural Flood Management (NFM) interventions that were previously delivered on volunteer days. The Trust continued raising awareness of NFM and the profile of DCRT through a variety of activities including guided walks, talks and community events such as The Avenues family fun day, Chesterfield Walking festival, school visit to the Hipper, and a talk for University of Sheffield architecture students. Our NFM Officer has been supporting the newly established Chesterfield and District Flood Action Group including giving an NFM talk and attends regular meetings with the Chesterfield Borough Council climate forum, Chesterfield Nature Forum, YRFCC Environment Sub-Group Meeting, as well as being a steering board member for the Yorkshire NFM Community of Practice. In the Moss Brook and Smithy Brook catchments WEIF funding of £40k was secured for continued development of catchment wide Natural Flood Management (NFM) programme. This included development of an NFM opportunities catalogue; bund restoration, volunteer led leaky barrier installation and balsam removal; a landowner/manager event to raise awareness of the potential for establishing a farmer cluster group; a community engagement event raising awareness of NFM and DCRT ambitions in both catchments; trial of novel Wildscapes partnership, working together to incorporate storm water storage capacity into newt pond creation and restoration. An application to continue WEIF (now LWEG) funding was submitted to continue to support work in these catchments.

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DON CATCHMENT RIVERS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

In the Hipper/Holmebrook Catchment, a Hipper catchment partnership is in development between DCRT, Derbyshire Wildlife Trust, the Environment Agency and local councils with new members joining the NFM steering board and a regular Hipper Catchment item on the agenda. We are continuing to develop a high-level opportunities catalogue for the catchment and are acting as liaison between key stakeholder groups. Funding was applied for and secured for installation of two Sustainable Urban drainage and wildlife planters. These were installed in Holmebrook Valley Park to complement existing and future NFM projects in the park as well as to help raise awareness about NFM and SuDS amongst park visitors. DCRT are working with Chesterfield Borough Council to incorporate NFM features as part of ongoing projects in council owned parks and exploring potential for future larger scale NFM schemes.

LAND MANAGEMENT

The Dearne Valley Farm Cluster continued to be hosted by Don Catchment Rivers Trust. This year an aerator machine was purchased to be loaned out to farmers, the purpose of which is to improve soil and prevent run off.

PEOPLE & COMMUNITIES

‘All Hands on the Don’, our Doncaster based National Lottery Heritage Fund project moved into its second year, it's main aims being to increase health and wellbeing; foster community action, inclusion and cohesion; increase skills and employability; and celebrate our river heritage. Through this project several small grants were awarded to local groups.

i) eS) Engagement activities included ‘angling for wellbeing’ sessions; an oral history project; volunteer training and & species identification training; River Guardian school visits; walks and talks; photography competition and oe photography events led & designed by a volunteer; a DCRT photo calendar and mural painting. Partnership hei events included working with Changing Lives on pond dipping, bug hunting. The Trust attended community 5 events including local heritage fairs, Sprotbrough eco fest, and Barnby Dun arts festival. sS ‘a The Trust continued to offer disability friendly work experience, focused youth volunteering sessions, and our aa) apprentice won Doncaster College ‘Apprentice of the Year’. Across the Trust over 100 new volunteers were recruited, almost 2000 hours of volunteer time was given and 25+ community groups were interacted with. Volunteer sessions included clean ups, natural flood management; invasive species removal, Riverfly; tree planting, a biolitz and wetland restoration and footpath improvements at Hexthorpe Ings,. The Trust also took part in Keep Britain Tidy's Great British Spring Clean. Volunteer training sessions included plant identification and safe working near water. The Trust also ran corporate volunteer sessions, including days for B. Braun, COWI, and the Foresters Friendly Society. DCRT were pleased to be invited to loan items to the Our Habitats, Our Home exhibition in Rotherham's Clifton Park Museum, and to have two shortlisted nominees at the North East Derbyshire Volunteer Centre ‘Voluntary Sector Awards’. WORKING TOGETHER The Don, Dearne & Rother Network (DDRN) has continued to be hosted by DCRT, and the Trust was reappointed by DEFRA in 2024/25 as the Catchment Hosts. The role of Catchment Host is to provide a hub for collaboration between groups and stakeholders engaged in the Catchment Based Approach (CaBA). As catchment hosts the Trust provides opportunities for partners and interested network members to meet in person, such as the Don, Dearne & Rother Network Day held in July 2024, steering group meetings, and _ site visits to partner projects. We have continued to send out a regular newsletter to network members, with updates and information about activities across the catchment.

A key focus of the DDRN this year has been developing the Doe Lea Partnership, which resulted in a_ partner securing funding from the Water Restoration Fund. We have captured and mapped partner projects, and published the Ambitions and Monitoring Plan, which sets a priority for working towards catchment-wide monitoring.

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DON CATCHMENT RIVERS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

In November 2024, DCRT along with fellow Yorkshire based River Trusts signed up to a strategic partnership with Yorkshire Water. The partnership aims "to achieve transformational environmental and_ societal improvements for Yorkshire from its rivers, providing a better-quality environment for wildlife and for people to live, work and enjoy". To bring this vision to life, the goal is that "by 2043 all of Yorkshire's rivers will be thriving and in good ecological health". EVIDENCE & MONITORING DCRT is the Riverfly hub for the Don catchment and continues to support the initiative across the catchment area. The Trust supports and coordinates three Riverfly Monitoring Initiative groups: Chesterfield RMI (with monitoring sites on the river Hipper, Holme Brook and Drone), Went ARMI (monitoring sites on the River Went), and Sheffield River Rangers (with monitoring sites on the rivers Sheaf, Don, Rivelin, Loxley, Porter Brook and Meersbrook). The Trust now has an extended riverfly tutor, with 6 training courses deliver this year.

Annual electro-fishing surveys for presence and absence of species have continues, with the aim of finding evidence for a full salmon lifecycle. Volunteers have participated in these surveys, as well as monthly wetland bird surveying (core counts), butterfly, dragonfly & bat surveys and water quality monitoring.

FINANCIAL REVIEW

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main ones of which were as follows: -
iS The Trust is very grateful to have been awarded a total of £560,241 grants and donations during the year, the
eS)
ot Environment Agency £92,200
>, Environment Agency (Local Levy) £29,000
= Yorkshire Water £56,497
2 National Lottery Heritage £203,135
3 Garfield Weston £40,000
Foe Derbyshire County Council £25,000
aa) Chesterfield Borough Council £12,245
Swire Charitable Trust £30,000
National Lottery Community £55,139
Other Donations £1:7,025
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£24,300 of deferred income was released from grants received in 2022.

£10,000 of deferred income was released from grants received in 2024.

£24,623 of unused contingency funds relating to National Highways Farmers Grants has been included within unrestricted grants as this can now be used as the Trust wishes.

The total expenditure of the Trust was £625,845

The main areas of expenditure were:

Project work £54,276 Staff costs £425,505 Phones and office costs £24,597 Travel and conferences £18,129 Professional Fees £63,423 General overheads £39,915

The total funds at 30 June 2025 are £263,750 with £61,100 being restricted and £202,650 unrestricted.

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DON CATCHMENT RIVERS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

FUTURE OPPORTUNITIES AND THE WAY AHEAD

The Trust is increasingly being asked to contribute to strategic relationships, future consultations, and future environmental guidelines. Whilst this confirms the Trust's being accepted as serious entity it does place an increasing load on the working of the Trust.

The Trust is committed to diversifying its income streams particularly with the uncertainties in the economic environment and the increasing interest and concern from the public in the environment.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Trust was formed with the incorporation, on the 12th June 2008, as a Company Limited by Guarantee. The Trust gained charitable status on 22nd February 2010.

Mrs Jacqueline Diaz-Nieto left the Board in March 2025.

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 stated 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, water impoundments and other aquatic environments of catchments comprising the rivers Don, Rother and Dearne ° including their tributaries and adjacent estuarine and coastal areas. iS) Pe An association, charity, local authority, administrative or governmental agency or public body or as representative body in, 5 (1)socialTheactivity,understandingand river catchmentor rivers, rivermanagement.corridors and catchment, including their fauna, flora and economic or > (2)The need for, and benefit of, conservation, protection, rehabilitation and improvement of aquatic is environments, and eS (3)The benefits to the community of effective and competent management and use of river catchments.

We rely on our own expertise and that 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 through 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 YO25 6PS

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DON CATCHMENT RIVERS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

Trustees

C J Firth

D W Rowley

R Sedgwick

A J Newton Dr W Brown P Worrall Dr P Gaskell Mrs C Hutton S P Firth Mrs J Diaz-Neto (resigned 31/3/2025)

Company Secretary

D W Rowley

Independent Examiner

CB Wilson BCO Accountants LLP 34 Middle Street South Driffield East Yorkshire YO25 6PS

S Ss Approved by order of the board of trustees on 5 March 2026 and signed on its behalf by: os) a) be 2: G =) [aa ‘a DW Rowley - Trustee Si lt

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;

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DON CATCHMENT RIVERS TRUST

Independent examiner's 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 2025.

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 accordance 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, | 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 | have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. | can confirm that | am qualified to undertake the examination because | am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

| have completed my examination. | 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

S Act; or

iS) 2 the accounts do not accord with those records; or B 3: 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

2 4. the accounts 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 Fae their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic

na of Ireland (FRS 102)).

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

CB Wilson

BCO Accountants LLP 34 Middle Street South Driffield East Yorkshire YO25 6PS

Date: ad nctaniteteteaan oe 27>

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DON CATCHMENT RIVERS TRUST

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2025

					2025	2024
			Unrestricted	Restricted	Total	Total
			fund	fund	funds	funds
		Notes	a	£	£	£
	INCOME AND ENDOWMENTS FROM
	Charitable activities	4
	DDRN (Formerly Catchment Based
	Approach)		-	10,294	10,294	20,000
	Hidden Heritage Secret Streams		-	-	-	(3,694)
	Natural Flood Management		-	92,017	92,017	33;575
	Agricultural Engagment		-	16,728	16,728	33,280
	All Hands On The Don		-	272,978	272,978	223,124
	Green Recovery Challenge		-	-	-	(91)
	Fisheries		-	42,794	42,794	44,128
	VolunteerProgramme		-	57,499	57,499	59,633
	General Grants		115,256	-	115,256	17,886
	General Donations		6,919	-	6,919	507
	General Sales		4,677	-	4,677	2,850
	Investment income	3	4,213	-	4,213	8,112
-	Total		131,065 poco	492,310 pares es	623,375 es	439,310 cee eae
OQ
oB >	EXPENDITUREON Charitable activities	5
= 2 i: fas ee	DDRN (Formerly Catchment Based Approach) Hidden Heritage SecretStreams Natural Flood Management Agricultural Engagment		“ - - -	34,705 - 68,637 24,728	34,705 - 68,637 24,728	36,044 4,579 39,494 40,711
	All Hands On The Don		-	287,267	287,267	191,725
	Green Recovery Challenge		-	-	-	729
	Fisheries		-	58,641	58,641	106,539
	Volunteer Programme		-	64,340	64,340	35,739
	Other		87,527	-	87,527	116,358
	Total		87,527	538,318	625,845	571,918
	NET INCOME/(EXPENDITURE)		43,538	(46,008)	(2,470)	(132,608)
	RECONCILIATION OF FUNDS
	Total funds broughtforward		159,112	107,108	266,220	398,828
	TOTALFUNDSCARRIEDFORWARD		202,650	61,100	263,750	266,220

The notes form part of these financial statements

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DON CATCHMENT RIVERS TRUST

BALANCE SHEET

30 JUNE 2025

						2025	2024
			Unrestricted		Restricted	Total	Total
				fund	fund	funds	funds
	Notes			£	£	£	fi
	FIXED ASSETS
	Tangible assets	12		7,145	14,129	21,874	16,318
	CURRENTASSETS
	Debtors	13		1,741	5,279	7,020	6,472
	Cash at bank and in hand			197,452	80,752	278,204	365,337
				199,193	86,031	285,224	371,809
	CREDITORS
	Amounts falling due within one year	14		(4,288)	(39,060)	(43,348)	(92,812)
	NETCURRENTASSETS			194,905	46,971	241,876	278,997
	TOTAL ASSETS LESS CURRENT
	LIABILITIES			202,650	61,100	263,750	295,315
i) 0	CREDITORS Amounts falling due after more thanoneyear	15		-	-	-	(29,095)
a) od =	Bl =		NETASSETS		— 202,650 _ EE		OO 61,100 _————
i	FUNDS	16
a	Unrestricted funds Restricted funds					202,650 61,100	459,112 107,108
	TOTALFUNDS					263,750	266,220

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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

(b) 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 the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

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DON CATCHMENT RIVERS TRUST

BALANCE SHEET - continued 30 JUNE 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 5 March 2026 and were signed on its behalf by:

DW Rowley - Trustee Pooley

The notes form part of these financial statements

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DON CATCHMENT RIVERS TRUST

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2025

			2025	2024
		Noies	£	£
	Cash flows from operating activities
	Cash generated from operations			(74,048)
	Net cash used in operating activities		(74,048)	(210,613)
	Cash flows from investing activities
	Purchase oftangible fixed assets		(17,395)	(20,831)
	Sale oftangible fixed assets		97	10,127
	Interest received		4,213	8,112
	Net cash used in investing activities		(13,085)	(2,592)
	Change in cash and cash equivalents
	in the reporting period		(87,133)	(213,205)
	Cash and cash equivalents at the
	beginning ofthe reporting period		365,337	578,542
=) iS) of	Cash and cash equivalents attheend ofthereporting period		278,204 ————=	365,337 acer oma
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The notes form part of these financial statements

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DON CATCHMENT RIVERS TRUST

si co) Pp = w= S oS i co

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2025

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Net|expenditure for the|reporting|period|(as|per the|Statement| |of|Financial|Activities)|(2,470)|(132,608)| |Adjustments|for:| |Depreciation|charges|11,683|6,685| |Loss/(profit)|on|disposal|of fixed|assets|59|(5,333)| |Interest|received|(4,213)|(8,112)| |Increase|in|debtors|(548)|(1,040)| |Decrease|in|creditors|(78,559)|(70,205)| |Net|cash|used|in|operations|(74,048)|(210,613)|

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ANALYSIS OF CHANGES IN NET FUNDS

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||||||| |---|---|---|---|---|---| |At|1/7/24|Cash|flow|At|30/6/25| |£|£|£| |Net|cash| |Cash at bank and|in hand|365,337|(87,133)|278,204| |365,337|(87,133)|278,204| |—_——|ee|—| |Total|365,337|(87,133)|278,204| |SS|SS|a|

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Total
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The notes form part of these financial statements

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DON CATCHMENT RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. 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, YO25 6PS.

2: 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: Statement 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 Standard 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 the 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 QO Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation &B committing the charity to that expenditure, it is probable that a transfer of economic benefits will be >, required in settlement and 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 2 related to the category. Where costs cannot be directly attributed to particular headings they have been i. allocated to activities on a basis consistent with the use of resources. 68 Allocation and apportionment of costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery - 33% on cost Office equipment - 25% oncost Motor vehicles - 25% oncost Computer equipment - 33% oncost

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 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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DON CATCHMENT RIVERS TRUST

=) OQ 0 >, a 2 = he aa

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

2. 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

INVESTMENT INCOME
		2025	2024
		a	£
Deposit account interest		4,213	8,112
INCOME FROM CHARITABLE ACTIVITIES
		2025	2024
	Activity	£	£
	DDRN (Formerly Catchment Based
Grants	Approach)	10,294	20,000
Grants	Hidden Heritage Secret Streams	-	(3,694)
Grants Donations Grants Sales Grants Donations Grants Grants Donations Sales Grants Donations Sales Grants Donations Sales	Natural Flood Management Natural Flood Management AgriculturalEngagment Agricultural Engagment ll HandsOnTheDon All Hands OnThe Don Green Recovery Challenge Fisheries Fisheries Fisheries Volunteer Programme VolunteerProgramme Volunteer Programme General Grants General Donations General Sales	91,717 300 17,128 (400) 272,978 - - 42,707 48 39 55,849 40 1,610 115,256 6,919 4,677	33,575 - 33,280 - 216,063 7,061 (91) 43,575 - 553 59,633 - - 17,886 507 2,850
		619,162	431,198

CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
		Support
	Direct Costs	costs (see note 6)	Totals
	£	£	£
DDRN (Formerly Catchment Based
Approach)	32,114	2,591	34,705
Natural Flood Management	67,044	1,593	68,637
Agricultural Engagment	16,427	8,301	24,728
All Hands On The Don	269,028	18,239	287,267
Fisheries	57,537	1,104	58,641
Volunteer Programme	61,583	2,157	64,340
Other	8,380	79,147	87,527
	512,113	11732	625,845

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DON CATCHMENT RIVERS TRUST

SUPPORT COSTS

= ) . s & = ae)

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 JUNE 2025

SUPPORT COSTS
	Management £	Finance ra	Totals £
DDRN (Formerly Catchment Based
Approach)	2,591	-	2,991
Natural Flood Management	1,593	-	1,593
Agricultural Engagment	8,301	-	8,301
All Hands On The Don	18,159	80	18,239
Fisheries	1,104	-	1,104
Volunteer Programme	2:f57	-	2,157
Other	79,051	96	79,147
	113,556	176	113,732
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
		2025	2024
		z	E
Depreciation - owned assets		11,683	6,685
(Deficit)/surplus on disposal offixed assets		59	(5,333)
		—_	aaepaananayonaa

Ts NET INCOME/(EXPENDITURE)

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Trustees’ expenses

During the year there was £597 (2024 - £980) of travel expenses reimbursed to trustees.

STAFF COSTS

STAFF COSTS
	2025	2024
Wages and salaries	ya 364,386	£ 338,424
Social security costs	23,675	27,046
Other pension costs	31,411	28,591
	419,472	394,061
The average monthly number ofemployees during theyearwas as follows:
	2025	2024
Projectofficers	11	AS

The average monthly number of employees during the year was as follows:

No employees received emoluments in excess of £60,000.

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DON CATCHMENT RIVERS TRUST

— 'S) 8 >, | 2 z tes ee

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 JUNE 2025

COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
	Unrestricted	Restricted	Total
	fund	fund	funds
	g	ra	£
INCOME AND ENDOWMENTS FROM
Charitable activities
DDRN (Formerly Catchment Based
Approach) Hidden Heritage Secret Streams	- -	20,000 (3,694)	20,000 (3,694)
Natural Flood Management	-	33,575	33,575
Agricultural Engagment	-	33,280	33,280
All Hands On The Don	-	223,124	223,124
Green Recovery Challenge	-	(91)	(91)
Fisheries	-	44,128	44,128
Volunteer Programme	-	59,633	59,633
General Grants	17,886	-	17,886
General Donations	507	-	507
General Sales	2,850	-	2,850
Investment income	8,112	-	8,112
Total	29,355 ——	409,955 ———	439,310 ———
EXPENDITURE ON
Charitable activities DDRN (Formerly Catchment Based Approach) Hidden Heritage SecretStreams Natural Flood Management Agricultural Engagment	- - - -	36,044 4,579 39,494 40,711	36,044 4,579 39,494 40,711
All Hands On The Don	-	191,725	191,725
Green Recovery Challenge	-	729	729
Fisheries	-	106,539	106,539
Volunteer Programme	-	35,739	35,739
Other	113,305	3,053	116,358
Total	113,305	458,613	571,918
NETINCOME/(EXPENDITURE)	(83,950)	(48,658)	(132,608)
Transfers between funds	4,795	(4,795)	-
Net movement in funds	(79,155)	(53,453)	(132,608)
RECONCILIATION OF FUNDS
Total funds broughtforward	238,267	160,561	398,828
TOTALFUNDSCARRIEDFORWARD	159,112	107,108	266,220

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11.. DEFERRED INCOME

fa) (@) ov} e. =| 2 g 5

DON CATCHMENT RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 JUNE 2025

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,

				2025	2024
				£	£
Balance b/fwd				63,395	77,695
Grant received				-	15,000
Released in year				(34,300)	(29,300)
Balance c/fwd				29,095	63,395
TANGIBLE FIXED ASSETS
	Plantand	Office	Motor	Computer
	machinery	equipment	vehicles	equipment	Totals
	£	£	£	£	£
COST
At 1 July 2024	-	8,389	13,176	11,911	33,476
Additions Disposals	15,538 - a	551 (210) a	- - ats	1,306 - ey	17,395 (210) —— ee
At30 June2025 DEPRECIATION At 1 July 2024	15,538 eee -	8,730 prong 3,673	13,176 pont mos 3,294	13,217 gettintone 10,191	50,661 an 17,158
Chargeforyear Eliminated on disposal	5,179 -	1,757 (54)	3,294 -	1,453 -	11,683 (54)
At 30 June 2025	5,179	5,376	6,588	11,644	28,787
NET BOOK VALUE
At 30 June 2025	10,359	3,354	6,588	13573	21,874
At 30 June 2024	-	4,716	9,882	1,720	16,318
DEBTORS: AMOUNTS FALLING DUE WITHIN ONEYEAR
				2025	2024
				£	£
Trade debtors				700	-
Prepayments				6,320	6,472
				7,020	6,472

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 JUNE 2025

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

° (Ss) ov} ra) =| Q E = eS

==> picture [474 x 518] intentionally omitted <==

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Social|security|and|other|taxes|9,867|11,687| |Other|creditors|801|1,014| |Farmer|grants|-|41,550| |Deferred|income|29,095|34,300| |Accrued|expenses|3,585|4,261| |43,348|92,812| |15.|CREDITORS:|AMOUNTS|FALLING|DUE|AFTER|MORE|THAN|ONE YEAR| |2025|2024| |£|£| |Deferred|income|-|29,095| |16.|MOVEMENT|IN|FUNDS| |Net| |movement|At| |At|1/7/24|in|funds|30/6/25| |£|£|£| |Unrestricted|funds| |General fund|159,112|43,538|202,650| |Restricted|funds| |Restricted|107,108|(46,008)|61,100| |poss|——|eea| |TOTAL FUNDS|266,220|(2,470)|263,750| |Net|movement|in|funds,|included|in|the|above|are|as|follows:| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|£|£| |Unrestricted|funds| |General|fund|131,065|(87,527)|43,538| |Restricted|funds| |Restricted|492,310|(538,318)|(46,008)| |TOTAL FUNDS|623,375|(625,845)|(2,470)|

----- End of picture text -----

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DON CATCHMENT RIVERS TRUST

i) 0 0 > = = Fae& a

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 JUNE 2025

16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

		Net	Transfers
		movement	between	At
	At 1/7/23	in funds	funds	30/6/24.
	£	£	£	£
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
Comparative net movement in funds, included in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds		2	72	£
General fund		29,355	(113,305)	(83,950)
Restricted funds
Restricted		409,955	(458,613)	(48,658)
TOTALFUNDS		—___ 439,310	a (571,918)	ee (132,608)
A current year 12 months and prior year 12 months combined position is as			follows:
		Net	Transfers
		movement	between	At
	At 1/7/23	in funds	funds	30/6/25
	£	£	£	£
Unrestricted funds
General fund	238,267	(40,412)	4,795	202,650
Restricted funds
Restricted	160,561	(94,666)	(4,795)	61,100
TOTALFUNDS	398,828	(135,078)	-	263,750

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DON CATCHMENT RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 JUNE 2025

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	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	160,420	(200,832)	(40,412)
Restricted funds
Restricted	902,265	(996,931)	(94,666)
TOTALFUNDS	1,062,685	(1,197,763)	(135,078)

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2025.

S iS) c) Pr ie —' 2 =) SS fom aa

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DON CATCHMENT RIVERS TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

i) 1S) 03 > =| 2 = Fc

	2025	2024
	£	£
INCOME AND ENDOWMENTS
Investment income
Deposit account interest	4,213	8,112
Charitable activities
Grants	605,929	420,227
Donations Sales	7,307 5,926	7,568 3,403
	619,162	431,198
Total incoming resources	623,375	439,310
EXPENDITURE
Charitable activities
Wages	333,489	282,083
Employers NI	20,933	21,956
Pensions Travel Projectworkundertaken Motor expenses Training Professional fees Staffcosts Volunteercosts	28,539 7,691 54,276 7,952 6,338 40,453 1,875 10,567	23,751 7,276 4,430 5,110 3,422 94,031 3,544 3,830
	512,113	449,433
Support costs
Management
Wages	30,897	56,341
Employers NI Pensions	2,742 2,872	5,090 4,840
Office rent	15,120	14,880
Insurance	7,074	6,967
Telephone	1,038	2,236
Office costs	8,439	7,593
Promotional expenses	2,968	5,782
Sundries Travel	3,693 1,548	2,292 1,828
Motorexpenses	938	2,915
Training	669	175
Subscriptions Accountancy	2,856 2,674	4,055 2,666
Professional fees	13,958	1,969
Carriedforward	97,486	119,229

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aee coe eee Page 21

DON CATCHMENT RIVERS TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

	2025	2024
	£	£
Management
Broughtforward	97,486	119,229
Staffcosts	3,489	925
Volunteer costs	839	641
Depreciation oftangible and heritage
assets	11,683	6,685
(Profit)/Loss on sale oftangiblefixed assets	59	(5,333)
	113,556	122,147
Finance
Bank charges	176	338
Total resources expended	625,845	571,918
Netexpenditure	(2,470)	(132,608)

i) OQ -) a fa = 2 =) eS i [al

This page does not form part of the statutory financial statements

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