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2021-03-31-accounts

Trustees Mr JSR Elliott
DrS D Ward
Mr E Hewetson
Mrs C Berry
Dr P Welsh
Mrs H Loxam (Appointed 28August
2019)
Charity number 1141021
Company number 07444213
Registered office The Estate Office
Low Ploughlands
Little Musgrave
Kirkby Stephen
Cumbria
CA17 4PQ
Auditor Kenneth
Easby Limited
Oak House
Market Place
Bedale
North Yorkshire
DL8 1AQ
Bankers Barclays Bank Pic
31 High Row
Darlington
County
Durham
DL3 7QS
Solicitors McCormicks - Solicitors
35- 37East Parade
Harrogate
HG1 5LQ
Investment advisors Waverton
investment
Management
16Babmaes Street
London
SW1Y6AH

Page
Trustees'
report
1-4
Statement
oftrustees'
responsibilities
Independent
auditor's
report 6-8
Statement
offinancial
activities
Balance sheet 10
Notes to the financial statements

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
Notes 2020
f
2020
f
2020f 2019f 2019f 2019
f
Income and endowments from:
Donations
and legacies
3 50 5,050 5,100 70 70
Charitable
activities
4 56,440 56,440 54,548 (60,328) (5,780)
Investments 5 96,892 96,892 112,092 112,092
Other income 6 5,268 5,268
Total income 153,382 5,050 158,432 171,978 (60,328) 111,650
Ex enditure on:
Raising funds 54,881 54,881 46,048 46,048
Charitable
activities
8 113,587 2,402 115,989 156,938 27,836 184,774
Total resources
expended 168,468 2,402 170,870 202,986 27,836 230,822
Net gains/(losses)
investments
on (84,447) (84,447) 23,688 23,688
Net movement in funds (99,533) 2,648 (96,885) (7,320) (88,164) (95,484)
Fund balances at 1
April 2019 4,755,296 2,226 4,757,522 4,762,616 90,390 4,853,006
Fund balances at 31
March 2020 4,655,763 4,874 4,660,637 4,755,296 2,226 4,757,522

2020 2019
Notes f
Fixed assets
Tangible assets 12 1,581,719 1,582,948
Investment properties 13 2,168,480 2,168,480
Investments 14 845,376 930,112
4,595,575 4,681,540
Current assets
Debtors 15 14,369 57,865
Cash at bank and in hand 80,763 73,093
95,132 130,958
Creditors: amounts falling due within
one year 16 (21,447) (45,831)
Net current assets 73,685 85,127
Total assets less current liabilities 4,669,260 4,766,667
Creditors: amounts falling due after
more than one year 18 (8,623) (9,145)
Net assets 4,660,637 4,757,522
Income funds
Restricted funds 19 4,874 2,226
Unrestricted funds 4,655,763 4,755,296
4,660,637 4,757,522

Unrestricted Restricted Total Unrestricted
funds funds funds
2020 2020 2020f 2019
Donations and gifts 50 50 100 70
Legacies receivable 5,000 5,000
50 5,050 5,100 70

2020 2019
Rental income 33,212 33,157
Government subsidies and other income 23,228 (38,937)
56,440 (5,780)
Analysis
by
fund
Unrestricted funds 56,440 54,548
Restricted funds (60,328)

Unrestricted Unrestricted
funds funds
2020 2019
Rental income 71,061 87,224
Income from listed investments 25,828 24,868
Interest receivable 3
96,892 112,092

Total Total
2020f 2019
f
Net gain on disposal oftangible fixed assets 5,268
Raising funds
Unrestricted Unrestricted
funds funds
2020f 2019
Investment ro ert ex enditure
Investment property running costs 16,666 15,098
Investment property repairs 24,430 25,284
Investment property development costs 9,269
Investment property expenditure 50,365 40,382
Investment mana ement costs 4,516 5,666
54,881 46,048

2020 2019
f. f
Staff costs 25,528 26,435
Depreciation and impairment 9,193 10,411
Haybridge
Moss and
Hulleter Moss project costs 2,068 38,072
Repair, maintenance and conservation costs 17,679 36,942
Operational costs 10,623 12,687
Support costs 38,976 45,977
Irrecoverable VAT 11,922 14,250
115,989 184,774
115,989 184,774
Analysis
by
fund
Unrestricted funds 113,587 156,938
Restricted funds 2,402 27,836
115,989 184,774

The average monthly
number
ofemployees
during
the year was:
2020 2019
Number Number
Warden
Employment costs 2020 2019
F
Wages and salaries 23,028 23,935
Other pension costs 2,500 2,500
25,528 26,435

Unrestricted Unrestricted
funds funds
2020 2019
F F
Revaluation of investments (76,677) 27,944
Gain/(loss) on sale ofinvestments (7,770) (4,256)
(84,447) 23,688

Tangible fix ed asset s
Freehold
land
Plant and Motor vehicles Total
& buildingsf equipment E
Cost
At 1 April 2019 1,539,629 51,430 23,520 1,614,579
Additions 1,736 6,228 7,964
At 31 March 2020 1,541,365 57,658 23,520 1,622,543
Depreciation and impairment
At 1 April 2019 25,729 5,902 31,631
Depreciation charged in the year 4,789 4,404 9,193
At 31 March 2020 30,518 10,306 40,824
Carrying
amount
At 31 March 2020 1,541,365 27,140 13,214 1,581,719
At 31 March 2019 1,539,629 25,701 17,618 1,582,948

Investment
property
2020
f.
Fair value
At 1 April 2019and 31 March 2020 2,168,480

Fixed as set investments
Listed Investment Total
investments cashf
Cost or valuation
At 1 April 2019 858,318 71,794 930,112
Additions 47,157 39,581 86,738
Valuation changes (76,677) (76,677)
Disposals (94,797) (94,797)
At 31 March 2020 734,001 111,375 845,376
Carrying amount
At 31 March 2020 734,001 111,375 845,376
At 31 March 2019 858,318 71,794 930,112

Debtors Debtors
Amounts
falling due
within one year: 2020 2019f
Other debtors 8,000 10,411
Prepayments and accrued income 6,369 47,454
14,369 57,865
Creditors: amounts falling due within one year
Notes 2020f 2019
Obligations
under finance leases
17 570 570
Other taxation and social security 329
Other creditors 5,489
Accruals and deferred income 15,388 44,932
21,447 45,831

Future minimum minimum lease payments lease payments due under finance leases:
2020 2019
E f
Within one year 570 570
Within two and five years 8,623 9,145
9,193 9,715
18 Creditors: amounts falling due after more than one year
Notes 2020f 2019f
Obligations under finance leases 17 8,623 9,145

Movement in funds Ilovement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 April 2018
f
resources
E
expended
f
1April 2019
E
resources
f
expended
E
31 Ilarch 2020
E
Natural
England-
Higher Level
Stewardship
Scheme 90,390 (60,328) (27,836) 2,226 50 (334) 1,942
Peakes Pond
Haybridge 5,000 (2,068) 2,932
90,390 (60,328) (27,836) 2,226 5,050 (2,402) 4,874

20 Analysis ofnet assets between funds
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2020 2020 2020 2019 2019 2019
E E F
Fund balances at 31
March 2020 are
represented
by:
Tangible assets 1,579,777 1,942 1,581,719 1,580,722 2,226 1,582,948
Investment
properties
2,168,480 2,168,480 2,168,480 2,168,480
Investments 845,376 845,376 930,112 930,112
Current assets/
(liabilities) 70,753 2,932 73,685 85,127 85,127
Long term liabilities (8,623) (8,623) (9,145) (9,145)
4,655,763 4,874 4,660,637 4,755,296 2,226 4,757,522