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2024-04-21-accounts

Charity registration number: 1137979

The Lesley Haskins Charitable Trust

known as

The Erica Trust

Annual Report and Financial Statements

for the Year Ended 21 April 2024

The Lesley Haskins Charitable Trust

known as The Erica Trust

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 4
Statement of Trustees' Responsibilities 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 15

The Lesley Haskins Charitable Trust

known as The Erica Trust

Reference and Administrative Details

Trustees Dr L Haskins Mr J White Dr A Nicholson Principal Office Woodland House Northleigh Lane Colehill Wimborne Dorset BH21 2PL Charity Registration Number 1137979 Bankers TSB Wimborne The Square Wimborne Dorset BH21 1JE Accountants Neil Ayton FCA Chartered Accountant DNA Accountancy Services Ltd 24 The Mallards Totton Southampton SO40 3FQ

Page 1

The Lesley Haskins Charitable Trust

known as The Erica Trust

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 21 April 2024.

Objectives and activities

Objects and aims

The Trust's Governing Document gives a wide remit which includes the acquisition and preservation of land and the preservation of nature and wild life generally in any part of the world.

The Trustees chosen target area is the south-east Dorset. it is here that the charity seeks to address the critical problems of habitat and species loss which occur in and around its urban fringe. In particular it looks to proactively pursue the acquisition of sites which have existing value, have potential to deflect damage from adjoining or nearby sites of value and have the potential to develop their own value- or any combination thereof.

Our underlying policy is to pursue, or to step in, when and where others are unable or unwilling to take effective action; that is to fill identified gaps and not to duplicate.

Public benefit

We promote public access, appreciation and enjoyment as appropriate to the type and purpose of the site acquired.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 2

The Lesley Haskins Charitable Trust

known as The Erica Trust

Trustees' Report

Lesley Haskins Charitable Trust, Trustees Report 2023/24

The Trust's application to enter all land already in three separate Stewardship Schemes, plus additional eligible landholdings, into a new single Countryside Stewardship Scheme, commencing from January 2024, was approved. This allowed various new capital works to be added in, including a second clearance of the excessive brash on east Hollow Woods, now named Starmoor Heath, which was carried out early in the new year.

Elsewhere management continued as normal with summer grazing and spraying, and winter scrub cutting and hazel management/deer fencing, where appropriate. At Northleigh Meadow the absence of Dexter cattle was addressed by the fortuitous finding of 2 small new forest ponies. The Dorset Countryside Volunteers proved a very useful/cost effective source of additional labour, carrying out holly control and deer fence repair in Hampreston Woods, and ragwort and bramble control at Diprose Dale. The final area of exotic conifer removal above Chapel Cottage once again had to be postponed, this time due to staffing problems experienced by the chosen contractor. A rupture in the sewage pipe line running along the boundary of Ford Lane reserve resulted in a untreated sewage flowing down the strip of land bought from the Trickett Brothers and into the edge of the already restored wet heathland. Wessex Water removed contaminated material near the rupture and placed straw bales across the line of flow, but not as effectively as desired, and the impacts could prove to be significant.

The Trust responded to an approach from David Trehane regarding his mother's AHT, clarifying its necessary position regarding any potential change. No response was forthcoming.

The legal processes of disposing of St. James Road to its domestic residents and selling the offshoot of The Hollow Track leading to Chapel Cottage to its owners were instigated. Completion on the purchase of Throop Meadow was finally achieved and the grant aid from BCP Council received.

Financial Review

Income and endowments amounted to £178,419 less outgoings of £32,604 leaving £75,815 retained in unrestricted funds after a £70,000 grant from BCP Council was allocated to restricted fuds. This left unrestriced funds at £2,986,201. which together with the restricted funds of £687,608 gave total funds of £3,673,809, of which £2,934,331 relates to the value of land assets. The 2023 comparitive figures have been restated to correctly reflect the 2022 purchase of Briantspuddle Meadow in the restricted funds totals.

Most notably income comprised the grant of £70,000 from Bournemouth, Christchurch and Poole Council. Donations and legacies once again included a gift of £50,000 from Dr Haskins which was made by further reducing her long term loan to the trust. Also included is the Gift Aid of £12,500 that was claimed on the donation. Rural Payments Agency receipts amounted to £29,761.

Cash in hand comprised £437,008. Debtors includes £11,927 received from the Rural Payments Agency after the year end. Creditors includes £15,012 owed to Conservations Matters for work done in the year paid shortly after the year end.

Page 3

The Lesley Haskins Charitable Trust

known as The Erica Trust

Trustees' Report

Structure, governance and management

Nature of governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorprated charity.

Recruitment and appointment of trustees

There have been no change of Trustees during the year.

Induction and training of trustees

As and when new trustees are needed they will be provided with details of the trust's governing document and a detailed history of the Charity's objectives along with any legal requirements associated with being a trustee.

Arrangements for setting key management personnel remuneration

Management of the Trust is undertaken on a voluntary basis by Dr. Haskins. The Trust does not employ any staff but engages contractors as and when necessary.

Organisational structure

The Trust organisation comprises: Dr L Haskins, the managing trustee, Mr J White and Dr A Nicholson. The trustees are in frequent and ongoing contact and make record of all significant decisions and progress in formal minutes as and when appropriate.

The annual report was approved by the trustees of the charity on 17 February 2025 and signed on its behalf by:

Lesley Haskins

Lesley Haskins (Feb 18, 2025 12:58 GMT)

Dr L Haskins Trustee

Page 4

The Lesley Haskins Charitable Trust

known as The Erica Trust

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on 17 February 2025 and signed on its behalf by:

Lesley Haskins Lesley Haskins (Feb 18, 2025 12:58 GMT)

Dr L Haskins Trustee

Page 5

The Lesley Haskins Charitable Trust

known as The Erica Trust

Independent Examiner's Report to the trustees of The Lesley Haskins Charitable Trust

I report to the charity trustees on my examination of the accounts of the charity for the year ended 21 April 2024 which are set out on pages 7 to 15.

Respective responsibilities of trustees and examiner

As the charity’s trustees of The Lesley Haskins Charitable Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the The Lesley Haskins Charitable Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of The Lesley Haskins Charitable Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I 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.

Mr N Ayton FCA Chartered Accountant ICAEW

DNA Accountancy Services Ltd 24 The Mallards Totton Southampton SO40 3FQ

17 February 2025

Page 6

The Lesley Haskins Charitable Trust

known as The Erica Trust

Statement of Financial Activities for the Year Ended 21 April 2024

Year Ended
21 April 2023
Note
Income and Endowments from:
Donations and legacies
Investment income
3
Other income
Total income
Expenditure on:
Charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12
Year Ended
21 April 2022
Note
Income and Endowments from:
Donations and legacies
Investment income
3
Other income
Total income
Expenditure on:
Charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12
Unrestricted
funds
£
91,519
16,880
20
108,419
(32,604)
(32,604)
75,815
2,910,386
2,986,201
Unrestricted
funds
£
106,446
14,682
14,152
135,280
(38,122)
(38,122)
97,158
2,813,229
2,910,387
Restricted
funds
£
70,000
-
-
70,000
-
-
70,000
617,608
687,608
Restricted
funds
£
10,000
-
-
10,000
-
-
10,000
607,608
617,608
Total
2024
£
161,519
16,880
20
178,419
(32,604)
(32,604)
145,815
3,527,994
3,673,809
Total
2023
£
116,446
14,682
14,152
145,280
(38,122)
(38,122)
107,158
3,420,837
3,527,995

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 12.

Page 7

The Lesley Haskins Charitable Trust

known as The Erica Trust

(Registration number: 1137979) Balance Sheet as at 21 April 2024

Note
Fixed assets
Heritage assets
7
Current assets
Debtors
8
Cash at bank and in hand
Creditors: Amounts falling due within one year
9
Net current assets
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
10
Net assets
Funds of the charity:
Restricted funds
Unrestricted income funds
Unrestricted funds
12
Revaluation reserve
11
Total unrestricted funds
Total funds
2024
£
2,934,331
12,522
437,008
449,530
(17,176)
432,354
3,366,685
(250,000)
3,116,685
687,608
2,986,201
(557,124)
2,429,077
3,116,685
(As restated)
2023
£
2,854,331
12,899
404,898
417,797
(1,257)
416,540
3,270,871
(300,000)
2,970,871
617,608
2,910,387
(557,124)
2,353,263
2,970,871

The financial statements on pages 7 to 15 were approved by the trustees, and authorised for issue on 17 February 2025 and signed on their behalf by:

Lesley Haskins

Lesley Haskins (Feb 18, 2025 12:58 GMT)

Dr L Haskins Trustee

Page 8

The Lesley Haskins Charitable Trust

known as The Erica Trust

Notes to the Financial Statements for the Year Ended 21 April 2024

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

The Lesley Haskins Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Page 9

The Lesley Haskins Charitable Trust

known as The Erica Trust

Notes to the Financial Statements for the Year Ended 21 April 2024

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Heritage assets

The trust will initially account for heritage assets at cost price together with costs of acquisition. Periodically the trustees will carry out revaluation exercises and adjust accordingly. Heritage asset improvement and maintenance costs incurred in connection with the objectives of the charity are written directly to unrestricted funds.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Page 10

The Lesley Haskins Charitable Trust

known as The Erica Trust

Notes to the Financial Statements for the Year Ended 21 April 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

2 Income from donations and legacies

Page 11

The Lesley Haskins Charitable Trust

known as The Erica Trust

Notes to the Financial Statements for the Year Ended 21 April 2024

Donations and legacies;
Donations from individuals
Gift aid reclaimed
Grants, including capital grants;
Grants from other charities
Unrestricted
funds
General
£
50,000
12,500
29,019
91,519
Restricted
funds
£
-
-
70,000
70,000
Total
2024
£
50,000
12,500
99,019
161,519
(As restated)
Total
2023
£
50,200
12,500
53,746
116,446

3 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits
Income from rents
Unrestricted
funds
General
£
3,031
13,849
16,880
Total
2024
£
3,031
13,849
16,880
Total
2023
£
311
14,371
14,682

Page 12

The Lesley Haskins Charitable Trust

known as The Erica Trust

Notes to the Financial Statements for the Year Ended 21 April 2024

4 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements
Legal fees
Other governance costs
Unrestricted
funds
General
£
660
5,401
893
6,954
Total
2024
£
660
5,401
893
6,954
Total
2023
£
660
5,372
965
6,997

5 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

6 Taxation

The charity is a registered charity and is therefore exempt from taxation.

7 Heritage assets

Cost
At 22 April 2023
Additions
At 21 April 2024
Depreciation
At 21 April 2024
Net book value
At 21 April 2024
Heritage
Assets
£
2,854,331
80,000
2,934,331
-
2,934,331
Total
£
2,854,331
80,000
2,934,331
-
2,934,331

Page 13

The Lesley Haskins Charitable Trust

known as The Erica Trust

Notes to the Financial Statements for the Year Ended 21 April 2024

Revaluation

The company's heritage assets have been included at fair value.

Had this class of asset been measured on a historical cost basis, their carrying amount would have been £Nil (2023 - £Nil).

8 Debtors

2024
£
Prepayments
400
Other debtors
12,122
12,522
Debtors includes £12,123 (2023: £12,500) receivable after more than one year.
2024
£
Other debtors
12,122
9
Creditors: amounts falling due within one year
2024
£
VAT due
-
Other creditors
16,516
Accruals
660
17,176
2023
£
399
12,500
12,899
2023
£
12,500
2023
£
597
-
660
1,257

10 Creditors: amounts falling due after one year

2024 2023
£ £
Other loans 250,000 300,000

Long term creditors consists of a personal loan from Dr Haskins in connection with the purchase of Briantspuddle Woods. The loan has no specific terms as to repayment or finance charges. The loan agreement stipulates that no charge shall be entered into over the woods without the prior consent of Dr Haskins and that the Trustees have undertaken to execute a legal charge over Blackdown Woods if required by Dr Haskins. In the event of Dr Haskins passing, the loan would be waived as a gift in her will.

Page 14

The Lesley Haskins Charitable Trust

known as The Erica Trust

Notes to the Financial Statements for the Year Ended 21 April 2024

11 Reserves

At 22 April 2023
Surplus on property revaluation
At 21 April 2024
At 22 April 2022
12 Funds
Unrestricted funds
General
Restricted funds
Total funds
Unrestricted funds
General
Restricted funds
Total funds
Balance at 22
April 2023
£
(2,910,386)
(617,608)
(3,527,994)
Balance at 22
April 2022
£
(2,813,229)
(607,608)
(3,420,837)
Incoming
resources
£
(108,419)
(70,000)
(178,419)
Incoming
resources
£
(135,280)
(10,000)
(145,280)
Revaluation
reserve
£
557,124
-
557,124
Revaluation
reserve
£
557,124
Resources
expended
£
32,604
-
32,604
Resources
expended
£
38,122
-
38,122
Total
£
557,124
-
557,124
Total
£
557,124
Balance at
21 April 2024
£
(2,986,201)
(687,608)
(3,673,809)
Balance at
21 April 2023
£
(2,910,387)
(617,608)
(3,527,995)

Page 15

The Lesley Haskins Charitable Trust

known as The Erica Trust

Statement of Financial Activities by fund for the Year Ended 21 April 2024

Income and Endowments from:
Donations and legacies
Investment income
Other income
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Total
Unrestricted
funds
2024
£
91,519
16,880
20
108,419
(32,604)
(32,604)
75,815
75,815
2,910,386
2,986,201
Unrestricted
funds
2023
£
106,446
14,682
14,152
135,280
(38,122)
(38,122)
97,158
97,158
2,813,229
2,910,387

Page 16

The Lesley Haskins Charitable Trust

known as The Erica Trust

Statement of Financial Activities by fund for the Year Ended 21 April 2024

Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Net income
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Total
Restricted
funds
2024
£
70,000
70,000
70,000
617,608
687,608
Restricted
funds
2023
£
10,000
10,000
10,000
607,608
617,608

Page 17

The Lesley Haskins Charitable Trust

known as The Erica Trust

Detailed Statement of Financial Activities for the Year Ended 21 April 2024

Income and Endowments from:
Donations and legacies (analysed below)
Investment income (analysed below)
Other income (analysed below)
Total income
Expenditure on:
Charitable activities (analysed below)
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Funds - b/fwd
Funds - prior period adjustment
Restricted funds brought forward
Total funds brought forward
Total funds carried forward
Total
2024
£
161,519
16,880
20
178,419
(32,604)
(32,604)
145,815
145,815
3,056,586
(146,200)
617,608
3,527,994
3,673,809
(As restated)
Total
2023
£
116,446
14,682
14,152
145,280
(38,122)
(38,122)
107,158
107,158
2,949,429
(136,200)
607,608
3,420,837
3,527,995

Page 18

The Lesley Haskins Charitable Trust

known as The Erica Trust

Detailed Statement of Financial Activities for the Year Ended 21 April 2024

Donations and legacies
Appeals and donations
Gift Aid tax reclaimed
Grants - other agencies
RPA Payments
Investment income
Rents received
Interest on cash deposits
Other income
Timber sales
Other income
Charitable activities
Maintenance charges
Rates and water property
Independent examiner's fee
Legal and professional fees
Insurance
Total
2024
£
50,000
12,500
70,000
29,019
161,519
13,849
3,031
16,880
-
20
20
(25,650)
(383)
(660)
(5,401)
(510)
(32,604)
Total
2023
£
50,200
12,500
10,000
43,746
116,446
14,371
311
14,682
14,152
-
14,152
(31,125)
(419)
(660)
(5,372)
(546)
(38,122)

Included within the Grants - other agencies total of £70,000 in 2024 is the following item:

• A grant of £70,000 from BCP Council (for the purchase of Throop Meadow which the £10,000 grant from Garfield Weston in 2023 also related to).

Page 19

LHCT 2024 Accounts V4 - Signing

Final Audit Report

2025-02-18

Created: 2025-02-18 By: David Ayton (neil.ayton@aims.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA30xoV9f7FqyAkn7RZiHHCxIKIAU_3WN0

"LHCT 2024 Accounts V4 - Signing" History

Document created by David Ayton (neil.ayton@aims.co.uk)

2025-02-18 - 8:06:48 AM GMT

Document emailed to Lesley Haskins (lesleyhaskins@hotmail.co.uk) for signature 2025-02-18 - 8:06:52 AM GMT

Email viewed by Lesley Haskins (lesleyhaskins@hotmail.co.uk) 2025-02-18 - 12:56:13 PM GMT

Document e-signed by Lesley Haskins (lesleyhaskins@hotmail.co.uk) Signature Date: 2025-02-18 - 12:58:49 PM GMT - Time Source: server

Agreement completed.

2025-02-18 - 12:58:49 PM GMT