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2022-03-31-accounts

Mersey Gateway Environmental Trust

Charity number 1138743

A Company limited by guarantee number 07379879

Annual Report and Financial Statements

for the year ended 31 March 2022

Mersey Gateway Environmental Trust

Annual Report and Financial Statements

for the year ended 31 March 2022

Contents Page
Trustees' Annual Report 2 to 8
Independent Examiner's Report 9
Statement of financial activities 10
Balance sheet 11
Statement of Cash flows 12
Notes to the accounts 13 to 18

Prepared by the Greater Merseyside Community Accountancy Service

1

Mersey Gateway Environmental Trust

Trustees' report

Introduction

Like many other organisations, Mersey Gateway Environmental Trust (MGET) still felt the impact of Covid-19 on our working arrangements and activities. Working from home (WFH) arrangements were still in place at the start of the year, slowly lifting throughout the summer. However, the year started with our Biodiversity Manager returning from her maternity leave in April 2021 to work 3.5 days a week.

In January 2022, our Chief Executive David Colbourne, left the Trust for pastures new. We wish David all the best with his new job and thank him for the contributions made to MGET. Andrea Drewitt, previously Biodiversity Manager, interviewed successfully for the Chief Executive role and took over from David in February 2022. In addition, we welcomed Stephanie Harrison as our Conservation Officer at the Trust.

Due to WFH arrangements and a slow return to office life, we were unable to host placement students during the year.

However, finances remained positive and MGET achieved its core aims for the year.

Activities

As in the previous years, MGET’s core activity has been the continuation of the Environmental Services Contract with the environmental consultancy AECOM. This began with the opening of the Mersey Gateway bridge and includes:

The Environmental Services Contract is the mainstay activity of the Trust, underpinning its charitable objective to monitor the environment of the estuary to contribute to a Living Laboratory.

AECOM have continued to deliver the activities as planned. Monthly phone-in meetings with the project team have continued to keep MGET staff informed of any changes or particular findings. The frequency continued to be at a reduced schedule, compared to the first years, as based on the findings there were no significant effects of the bridge structure associated with changes in the natural environment.

Due to the removal of the fish pass camera (see previous report), MGET made provisions to find alternative monitoring options. A PhD student developing a monitoring strategy for the Mersey based on eDNA started in October 2021. The fish pass camera equipment has gone to the Wyre Rivers Trust to monitor smelt on the Wyre.

MGET took the unique opportunity to monitor those areas of saltmarsh that were subject to construction activity, i.e. vegetation removal due to haul road. A two year transect monitoring scheme was established.

Governance of MGET

Cllr Judith Guthrie’s appointment, representing Warrington Borough Council, ended in July 2021. A new appointment has been discussed with Warrington Borough Council.

Cllr James Hill was replaced by Cllr Stef Nelson in August 2021 to represent Halton Borough Council.

The Chief Exec role was filled full time during the period 1 April 21 – 31 January 2022. The role was taken over by the previous Biodiversity Manager on a 3.5 day/week basis. MGET was successful in recruiting a Conservation Officer, starting on 1 January 2022.

The Board of Trustees met regularly every quarter. The meetings were held online via Teams.

Living Laboratory

MGET continued to provide a platform for estuary/Mersey related research interests through the Biodiversity and Research Board, which continued to meet virtually twice a year. Due to new Covid-19 variants during the winter time, a meeting and planned conference had to be postponed into summer 2022. Instead a shorter and more focused workshop-style online meeting was arranged with the participants of the research board and interested stakeholders to discuss natural capital ideas for the estuary.

MGET continued to sponsor Lucy Dowdall’s PhD at Liverpool John Moores University. Lucy started her third year in October 2021. She is investigating a Natural Capital approach in the Mersey Estuary and has been involved in stakeholder engagement with the Trust.

MGET welcomed a new PhD student from Salford University amongst the many who have used the Mersey estuary and MGET data. Jake Jackman started his PhD in October 2021 to investigate methods on how to monitor migratory fish in the Mersey estuary, using an eDNA approach.

MGET was invited to talk to 70 students of Manchester University (Environmental Planning) about the challenges of estuaries, covering both theory in classroom and providing on iste experience.

2

Mersey Gateway Environmental Trust

Trustees' report continued

Stakeholders

MGET continued to be an active stakeholder in the Mersey Estuary over the reporting period through active engagement with the Lower Mersey Catchment Partnership, Mersey Estuary Conservation Group, MGET’s Research Board and other individual stakeholders such as the Mersey Tidal Power Project, Universities, and landowners in the estuary. MGET retains its role in feeding into the programme concerns about adverse environmental impacts that arise from the O&M phase of the Mersey Gateway bridge.

Community Engagement

MGET has continued to use social media platforms to engage community interest. Since the start of our Conservation Officer the use of social media and consequently the engagement has seen an impressive improvement.

Projects

MGET was successful in receiving a grant from Halton Borough Council as part of the ‘5 ways to well-being’ initiative, organised by Public Health England. MGET invited local primary schools from Widnes and Runcorn for a morning to enjoy the outdoors, learning new skills, for example recording wildlife, using the iNaturalist app. The project has seen its challenges, but was well received by the participating schools and the funder.

A common bird census at the Upper Moss Side area has been carried out in summer 21. The report details the potential for wildlife and collects ideas on how to engage in managing the site.

Achievements and performance

The actions of the Trust have continued to be guided by 4 key messages through a mixture of different ways including presentations, talks, site visits and social media activities.

Key message 1 – Protecting, managing, conserving and improving the local environment is central to the Mersey Gateway Project

MGET has continued its engagement with landowners to manage natural areas within the Mersey estuary, including its saltmarshes and ‘the orchid site’. Working with, for example, Mersey Rivers Trust has provided stimulus to further discuss project and changes. MGET is also an active member of the Mersey Estuary Conservation Group. MGET has also been looking into how to incorporate micro plastic monitoring/research into its portfolio.

Key message 2 – The Mersey Gateway Environmental Trust is a unique and innovative approach to environmental management and research that will bring major benefits/improvements to the area (the Upper Mersey Estuary)

Examples of achieving this message:

MGET has continued to meet with the relevant stakeholders in the area. We have also continued our approach to invite and present to local groups, including universities to provide learning opportunities. It is expected that more talks can be held in person in the next year. The social media engagement has been improved in 2022.

Key message 3 – The Mersey Gateway Environmental Trust will be aiming to bring substantial new additional funding to the area

Examples of achieving this message:

The Trust has been investigating how it could contribute to the delivery of Biodiversity Net Gain in the area. This will become obligatory for developers from 2023 onwards and MGET can see its unique position in this.

MGET secured some funding for a 5 ways to well-being project with local primary schools. MGET contributed to the success of the Championing Coastal Coordination project, led by the Mersey Rivers Trust.

Key message 4 – The Mersey Gateway Environmental Trust aim to develop the Upper Mersey Estuary into a ‘Living Laboratory’ available for future generations to enjoy, study and understand.

Supporting and contributing to research continues to be an important element of the Trust’s work. The Biodiversity and Research Board have continued to show development and leadership under the chair of Dr David Parker. The research board and its wide variety of members support the development of a management plan for the Upper Mersey Estuary. A PhD student sponsored by MGET has started at Salford University to develop an eDNA monitoring project.

3

Mersey Gateway Environmental Trust

Trustees' report continued

Financial and Organisational Health forecast

MGET finances are healthy, but resources are declining. This was predictable as the Trust enters its last year of environmental monitoring that is tied to the planning conditions of the Mersey Gateway development.

The next, much scaled back, five year monitoring schedule is being prepared for tender and a January 2023 start date.

The economic activity of the Trust remained stable based on the previous year. Emerging from the postpandemic state, the Trust is expected to be able to attract more funding for the coming years.

The Trust is expected to continue to mainly operate from home, with the slow return to face-to-face meetings.

4

Mersey Gateway Environmental Trust

Financial Review

The surplus of the charity for the year amounted to £22,188 (Deficit (£31,070) ~2021)

Reserves Policy

Details of the charity's reserves are shown in note 7a and show a figure of £23,984.

Risk Management

The trustees actively review the major strategic, business and operational risks that the charity faces on a regular basis and acknowledge that the key risks relate to the satisfactory delivery of the environmental monitoring and management contract.

Statement of Directors' responsibilities

Company law requires the directors to prepare financial accounts for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.

prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business;

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They 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 Board on 9th November 2022 and signed on behalf of the directors by:

Elizabeth Newton Director / Trustee

5

Reference and Administrative Details

Mersey Gateway Environmental Trust

Charity number 1138743

A Company limited by guarantee number 07379879

The trustees,who are the directors of the company for the purposes of company law, are pleased to present their report and financial statements together with the independent examiner's report for the year ended 31 March 2022.

Name Position Dates E.M. Newton Chair Professor D. Norman S Bentley MBE D Inman P Oldfield till 3 June 2022 Cllr Stefan Michael John Nelson appointed 28 August 2021 D Boyer appointed 2 August 2022

Method of appointment

The Directors of the company are also charity trustees for the purposes of charity law and have been duly appointed by the Nominating Authorities within the boroughs of Warrington and Halton. Under the MGET Articles, such nominated members are known as Directors. Members are registered as directors of the company under Company Law and are also registered as charity trustees with the Charity Commission.

The Trust is a company limited by Guarantee, registration no. 07379879 and comprises a mixture of appointed and nominated Trustees.

Additional Board members may be co-opted during the period. They must retire at the next AGM, though may stand for re-election. The current mix of Directors includes expertise from backgrounds in the public, private and voluntary sectors. In addition to their knowledge and interest in wildlife, Trustees bring managerial and organisational skills in policy, strategy and financial matters.

Registered address

Mersey Gateway Office Forward Point Tanhouse Lane Widnes WA8 0SL

Bankers

The Co-Operative Bank Old Market Warrington Old Market Place Warrington WA1 1QB

Governing document

The organisation is a company limited by guarantee, incorporated on 17th September 2010 in the name of Mersey Gateway Environmental Trust Company Number 07379879 and registered as a Charity on 1st November 2010 Charity number 1138743.

The organisation was established under a Memorandum of Association, which established the objects and powers of the company and is governed under its Articles of Association.

6

Reference and Administrative Details

Mersey Gateway Environmental Trust

Charity number 1138743

A Company limited by guarantee number 07379879

Objects of the organisation

The Charity's objects are to promote for the benefit of the public the conservation protection and improvement of the physical and natural environment of the Upper Mersey Estuary and related areas and for the avoidance of doubt (and without prejudice to the generality of the above) shall include the following:

To promote saltmarsh management for nature conservation purposes, including grassland management by livestock grazing and cutting, pool and creek management and annual maintenance work

To assist in the implementation of the Mersey Gateway Biodiversity Management Plan including the monitoring of environmental data for aquatic ecology, surface water quality, hydrodynamics and terrestrial ecology.

To manage land as a local nature reserve

To advance the education of the public in the biodiversity of the Upper Mersey Estuary

To promote organise and encourage study and research for the advancement of knowledge of biodiversity in the Upper Mersey Estuary

To become a grant making body to other charitable organisations

Public Benefit:

In identifying and reviewing these priorities, aims and objectives, plus the supporting actions and activities for the year, we have been fully mindful of the guidance contained in the Charity Commission’s general guidance on public benefit. We have aimed to ensure that all these planned actions and activities, agreed or noted by the Trustees/Directors at our regular Committee Meetings, are for public benefit.

Accountant

on behalf of:

Greater Merseyside Community Accountancy Service

St Marie's Lugsdale Road Widnes WA8 6DB

7

Independent Examiner's report to the trustees of Mersey Gateway Environmental Trust

I report on the accounts of the charity for the year ended 31st March 2022 set out on pages 9 to 17

Respective responsibilities of the Trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

q examine the accounts under section 145 of the 2011 Act;

q to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

q state whether particular matters have come to my attention.

Basis of Independent examiner's statement

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements:

q to keep accounting records in accordance with section 386 of the Companies Act 2006; and

q to prepare accounts which accord with the accounting records and to comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jane Williams MAAT Greater Merseyside Community Accountancy Service

St Marie's Lugsdale Road Widnes WA8 6DB

9th November 2022

8

Statement of Financial Activities

Mersey Gateway Environmental Trust

(Including Income & Expenditure Account) for the year ended 31 March 2022

Notes
2022
Unrestricted
funds
£
Income from:
Income from donations
(4)
100
Income from charitable activities
(5)
-
Other incoming resources
(6)
-
Bank interest
-
Total incoming resources
100
Resources expended
Charitable activities
(7)
-
Net incoming / (outgoing) resources
100
Transfers between funds
-
Net movement in funds
100
Reconciliation of funds
Total funds as at 01 April 2021
23,884
Total funds as at 31 March 2022
(7a)
23,984		 2022
Restricted
funds
£
-
341,719
-
-
341,719
319,631
22,088
-
22,088
146,279
168,367		 2022
Total
funds
£
100
341,719
-
-
341,819
319,631
22,188
-
22,188
170,163
192,351		 2021
Total
funds
£
30,000
306,761
-
-
336,761
367,831
(31,070)
-
(31,070)
201,233
170,163

The above statement includes all gains and loses recognised during the year. All activities are regarded as continuing.

Comparative figures for the previous year by fund type are shown in Note 12. The Notes on pages 11 to 17 form an integral part of these accounts.

9

Mersey Gateway Environmental Trust

Charity number 1138743

A Company limited by guarantee number 07379879 Balance sheet

as at 31 March 2022

2022
Unrestricted
Current Assets
£
Debtors and prepayments
(6)
161
Cash at bank and in hand
(7)
23,824
Total current assets
23,984
Current liabilities:
amounts falling due within one year
Creditors (due within one year)
(8)
-
Total current liabilities
-
Net Assets
23,984
Funds of the charity
Restricted Funds
-
Unrestricted funds
23,984
Total Funds
23,984		 2022
Restricted
£
-
189,848
189,848
21,481
21,481
168,367
168,367
-
168,367		 2022
Total
£
161
213,672
213,833
21,481
21,481
192,351
168,367
23,984
192,351		 2021
Total
£
3,855
181,807
185,663
15,500
15,500
170,163
146,279
23,884
170,163

The trustees (who are also the directors of the company for the purposes of company law) confirm that for the year ended 31 March 2022

the trustees acknowledge their responsiblities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts

The notes on pages 11 to 17 form an integral part of these accounts.

These accounts, which have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies, were approved by the trustees on 9th November 2022 and signed on their behalf by:

Elizabeth Newton Chair of Trustees

10

Mersey Gateway Environmental Trust STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 March 2022

2022
Unrestricted
Cash flows from operating activities:
£
Net income/(expenditure) per SOFA
100
Investment income
-
(Increase)/decrease in debtors
(5)
-
Increase/(decrease) in creditors
-
100
Cash flows from investing activities
Investment income
(6)
-
Net increase/(decrease) in cash:
100
Total cash as at 01 April 2021
23,884
Total cash as at 31 March 2022
23,984		 2022
Restricted
£
22,088
-
-
-
22,088
-
22,088
146,279
168,367		 2022
Total
£
22,188
-
-
-
22,188
-
22,188
170,163
192,351		 2021
Total
£
(31,070)
-
-
-
(31,070)
-
(31,070)
201,233
170,163

The notes on pages 11 to 17 form an integral part of these accounts.

11

Mersey Gateway Environmental Trust

Notes to the accounts

for the year ended 31 March 2022

1 Basis of preparation

These accounts (financial statements) have been prepared under the historical cost convention,

2 Accounting Policies

2.1 Fund accounting

2.2 Income

2.3 Expenditure and liabilities

(c) Governance costs include the costs of preparation and examination of the statutory accounts, the cost of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

12

Mersey Gateway Environmental Trust

Notes to the accounts

for the year ended 31 March 2022

2.4 Tangible Fixed Assets

(a) Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £1,000. They are valued at cost or, if gifted, at their value on receipt.

Rates of depreciation Building Improvements: 20% straight line basis to nil Fixtures and fittings: 15% straight line basis to nil Equipment: 20% straight line basis to nil

2.5 Debtors

(b) Prepayments are valued at the amount prepaid.

2.6 Cash

(a) Cash comprises bank deposits repayable on demand and any short-term highly liquid investments with a maturity date of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7 Creditors

(a) Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice amount.

2.8 Taxation

The charity is not liable to income tax or capital gains tax on its charitable activities.

3 Transactions with trustees and related parties

No trustees received any remuneration or expenses during the accounting period.

Owing to the nature of the charity's activities and the composition of the board of trustees (being drawn from local statutory and voluntary organisation), it is inevitable that transactions will take place with organisations in which a trustee may have an interest. All transactions in which a trustee may have an interest are conducted at arm's length and in accordance with the charity's financial regulations and expenditure procedures. No transactions were indentified which should be disclosed under FRS 102.

13

Mersey Gateway Environmental Trust

Notes to the accounts

for the year ended 31 March 2022

4
Income from donations
Donations
5
Income from charitable activities
Halton Borough Council
Halton Borough Council: 5 ways to wellbeing
6
Other Incoming resources from
charitable activities
Other Incoming Resources		 Unrestricted
funds
£
100
100
2022
Unrestricted
funds
£
-
-
-
Unrestricted
funds
£
-
-		 Restricted
funds
£
-
-
2022
Restricted
funds
£
339,684
2,035
341,719
Restricted
funds
£
-
-		 Total
funds
£
100
100
2022
Total
funds
£
339,684
2,035
341,719
Total
funds
£
-
-		 Total
funds
£
30,000
30,000
2021
Total
funds
£
306,761
-
306,761
Total
funds
£
-
-

Halton Borough Council are providing funding towards our Environmental Services Contract. Also during the year Halton Borough Council provided funding from their 5 ways to wellbeing project.

14

Mersey Gateway Environmental Trust

Notes to the accounts

for the year ended 31 March 2022

7 Expenditure of charitable activities

2022
Unrestricted
funds
Direct Costs
£
Conservation & Research
-
Salaries
-
Advertising & marketing
-
Travel
-
General Administration
-
Professional fees
-
Subscriptions & fees
-
Insurance
-
IT Software & consumables
-
Governance Costs
(8)
-
Total resources expended
-		 2022
Unrestricted
funds
Direct Costs
£
Conservation & Research
-
Salaries
-
Advertising & marketing
-
Travel
-
General Administration
-
Professional fees
-
Subscriptions & fees
-
Insurance
-
IT Software & consumables
-
Governance Costs
(8)
-
Total resources expended
-		 2022
Restricted
funds		 2022
Total
funds		 2021
Total
funds
£
-
-
-
-
-
-
-
-
-
-
-		 £
223,814
79,714
-
-
489
3,500
2,047
990
8,764
313
319,631		 £
223,814
79,714
-
-
489
3,500
2,047
990
8,764
313
319,631		 £
287,948
67,024
4,400
647
-
3,226
10
976
3,317
283
367,831

15

Mersey Gateway Environmental Trust

Notes to the accounts for the year ended 31 March 2022

7a
8
9
10
11
**12 **		 Movements in funds
As at
01/04/2021
Incoming
Resources
Outgoing
Resources
Unrestricted funds
£
£
£
General funds
23,884
100
-
Restricted funds
Halton Borough Council
146,279
341,719
319,631
146,279
341,719
319,631
Total funds
170,163
341,819
319,631
Governance Costs
Independent Examiners' fee
Annual Return Fee
Trustee Meetings
Debtors and prepayments
Debtors
Prepayments
Cash at bank and in hand
Current Account
Cash in hand
Creditors and accruals
Creditors
Accruals
Employees
Wages and salaries
Employer's NI
Pension
Number of employees
The average monthly number of employees during the year was:
There were no employees whose annual remuneration was £60,000 or more.
Key management of the charity received employee benefits (including pension
contributions) totalling		 As at
01/04/2021		 Incoming
Resources		 Outgoing
Resources		 Transfers As at
31/03/2022
£
23,884		 £
100		 £
-		 £
-		 £
23,984
146,279
146,279
170,163		 341,719
341,719
341,819		 319,631
319,631
319,631		 -
-
-		 168,367
168,367
192,351
2022
£
300
13
-
313
£
-
161
161
£
213,658
14
213,672
£
10,755
10,727
21,481
£
66,971
2,699
6,614
76,285
Number
2
49,583		 2021
£
270
13
-
283
£
3,555
300
3,855
£
181,715
93
181,807
£
15,500
-
15,500
£
58,380
2,428
6,216
67,024
Number
2
35,556

16

Mersey Gateway Environmental Trust

Notes to the accounts

for the year ended 31 March 2022

12 Comparative income and expenditure by fund type

Income from:
Income from donations
Income from charitable activities
Other incoming resources
Bank interest
Total incoming resources
Expenditure on:
Charitable activities
Net incoming / (outgoing) resources
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds as at 01 April 2021
Total funds as at 31 March 2022
(7a)		 2022
£
100
-
-
-
100
-
100
-
100
23,884
23,984
Unrestricted		 2021
£
30,000
-
-
-
30,000
-
30,000
-
30,000
(6,116)
23,884
Funds		 2022
2021
£
£
-
-
341,719
306,761
-
-
-
-
341,719
306,761
319,631
367,831
22,088
(61,070)
-
-
22,088
(61,070)
146,279
207,349
168,367
146,279
Restricted Funds		 2022
2021
£
£
-
-
341,719
306,761
-
-
-
-
341,719
306,761
319,631
367,831
22,088
(61,070)
-
-
22,088
(61,070)
146,279
207,349
168,367
146,279
Restricted Funds
306,761
367,831
(61,070)
-
(61,070)
207,349
146,279

17