Section A
Trustees' Annual Report for the period
Period start date Period end date 1 1 2022 31 12 2022
From
To
Reference and administration details
| Charity name Other names charity is known by Registered charity number (if any) Charity's principal address |
Herefordshire and Worcestershire Earth Heritage Trust |
Herefordshire and Worcestershire Earth Heritage Trust |
|---|---|---|
| 1144354 | ||
| Geological Records Centre | ||
| University of Worcester, Henwick Road | ||
| Worcester | ||
| Postcode | WR2 6AJ |
Names of the charity trustees who manage the charity
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 |
Trustee name | Office (if any) | Dates acted if not for whole **year ** |
Name of person (or body) entitled to appoint trustee (ifany) |
|---|---|---|---|---|
| Mrs K Andrew | ||||
| Mr M Brooks | ||||
| Professor I Fairchild |
Chair | |||
| Dr S Hay | Deputychair | |||
| Mrs K Hughes | ||||
| Dr C Jones | ||||
| Mr M Baggott | ||||
| Mrs E Andrews | From September | |||
| Names of the trustees for the charity, if any, (for example, any custodian trustees) | ||||
| Name | Dates acted if not for whole year | |||
Names and addresses of advisers (Optional information)
Page 1 of 16
Type of adviser
Name Address
Name of chief executive or names of senior staff members (Optional information)
Section B Structure, governance and management
Description of the charity’s trusts
Memorandum & Articles of Association dated 31/03/2011 as amended by Type of governing document Special resolution 13/10/2011 (eg. trust deed, constitution) Private company limited by guarantee, registered at Companies House, How the charity is constituted Cardiff. Co. No. 07586089 (eg. trust, association, company) Appointed by trustees and confirmed in general meeting Trustee selection methods
- (eg. appointed by, elected by)
Additional governance issues (Optional information)
You may choose to include additional information, where relevant, about:
-
policies and procedures adopted for the induction and training of trustees;
-
the charity’s organisational structure and any wider network with which the charity works;
-
relationship with any related parties;
Significant external risks exist in respect of delivery of projects in accordance with the requirements of external funders. These risks are managed through the oversight of projects by designated trustees, and regular review and discussion of the projects in Board meetings.
A general risk to the Trust's operations exists through the difficulty in securing funding for general charitable activities and the trustees remain mindful of the need to control costs and increase fundraising. Further measures to increase the Trust’s resilience were taken in 2019. A new project is being sought in the coming year.
Procedures are in place to ensure compliance with health and safety of staff, volunteers, contractors and visitors, both within the Trust offices, at various geological sites across the two counties and during other activities conducted by the Trust.
- trustees’ consideration of major risks and the system and procedures to manage them.
Section C Objectives and activities
Summary of the objects of the charity set out in its governing document
The Trust’s objects are to promote the protection, conservation and improvement of Earth heritage sites for the benefit of the public, in particular, but not exclusively, in the counties of Herefordshire and Worcestershire; and also to educate the public in Earth heritage.
Page 2 of 16
The following main activities were undertaken for public benefit in relation to the Trust’s objects during 2022:
Malvern Hills Site Maintenance
The Malvern Hills AONB and the Malvern Hills Trust contracted the Trust to undertake site maintenance at several important Earth heritage sites for the benefit of all visitors to these sites.
Conserving Herefordshire’s Ice Age Ponds
Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)
The delivery stage of this project, funded by the National Lottery Heritage Fund concluded in 2022. It was in partnership with the Herefordshire Wildlife Trust and the Herefordshire Amphibian and Reptile Team and our Trust’s role relates to understanding the geological heritage of the sites and landscape, involving the general public as volunteers. A variety of contributions were successfully delivered and a bespoke website iceageponds.org was fully populated
Birmingham’s Erratic Boulders: Heritage of the Ice Age This project in which we lead a partnership with the Black Country Geological Society, Birmingham Open Spaces Forum and the Lapworth Museum of Geology was funded by he National Lottery Heritage Fund. Because of a change in Project Manager, we extended the project to September 2023 having delivered many activities including four trail leaflets and a museum exhibition by the end of 2022. A separate website erraticsproject.org was developed.
Website and newsletter
No major adjustments to the Trust’s main website were needed to the website. We continue with a monthly newsletter linked in part to posts on the website which have been fruitful.
Assessment of site conditions of Sites of Special Scientific Importance. Two sites were surveyed on behalf of Natural England
Site designation and documentation. We designated several new Local Geological Sites in the two counties and continue to develop mapbased summaries of our designated sites.
Additional details of objectives and activities (Optional information)
Page 3 of 16
The Trust would not function without the support of its volunteers. Volunteers assist with all aspects of the Trust’s work from acting as Trustees, assisting with specific projects, helping at public events as well as leading public walks and giving talks.
You may choose to include further statements, where relevant, about:
-
policy on grantmaking;
-
policy programme related investment;
-
contribution made by volunteers.
New volunteers continue to be recruited and trained and participated in the projects mentioned in the previous section. Also volunteers are also still undertaking work developed during previous projects such as:
Trail Watch Volunteers, developed in 2010/11, continue to monitor the condition of the Geopark Way by walking sections and reporting their findings to the Trust, who in turn inform the relevant local authority.
The Community Earth Heritage Champions Project (2008-2012) recruited local volunteers to take on the monitoring, conservation and education roles at a local level at specific sites across the counties of Herefordshire and Worcestershire. Many of the original volunteers together with some new recruits continue giving considerable amount of time to this work.
Section D Achievements and performance
Delivery of activities in the Conserving Herefordshire’s Ice Age Ponds project including guided walks We made a significant contribution to the end of project conference and facilitated the production of an innovative Masters study. Websites Significant development was made of the websites erraticsproject.org and iceageponds.org Production of hard-copy publications . Explore Guide to Ice Age Ponds was published and four trail guides for the Erratics project.. Visibility at public events . A variety of events were supported in relation to the Erratics project in Northfield, Bournville and Frankley and for the Trust in general in Worcester and Malvern. Project delivery. Conserving Herefordshire’s Ice Age Ponds and Erratics projects were actively pursued. Adult education. Lectures were given at society and U3A meetings through the year (in person and by Zoom) by EHT Trustees and associated volunteers. Site maintenance . Clearance of some sites in the Malverns under contract and in several other areas by direct voluntary labour has again been achieved. Work with planning authorities. Many responses to planning consultations have been made and there has been active participation in the Local Nature Partnerships in the two counties. Assessment of site conditions of Sites of Special Scientific Importance . A number of sites were surveyed for Natural England. Page 4 of 16
Summary of the main Delivery of activities in the Conserving Herefordshire’s Ice Age Ponds achievements of the charity project including guided walks We made a significant contribution to the during the year end of project conference and facilitated the production of an innovative Masters study. Websites Significant development was made of the websites erraticsproject.org and iceageponds.org Production of hard-copy publications . Explore Guide to Ice Age Ponds was published and four trail guides for the Erratics project.. Visibility at public events . A variety of events were supported in relation to the Erratics project in Northfield, Bournville and Frankley and for the Trust in general in Worcester and Malvern. Project delivery. Conserving Herefordshire’s Ice Age Ponds and Erratics projects were actively pursued. Adult education. Lectures were given at society and U3A meetings through the year (in person and by Zoom) by EHT Trustees and associated volunteers. Site maintenance . Clearance of some sites in the Malverns under contract and in several other areas by direct voluntary labour has again been achieved. Work with planning authorities. Many responses to planning consultations have been made and there has been active participation in the Local Nature Partnerships in the two counties.
Section D Achievements and performance
Maintenance of long-distance route. The Geopark Way, a 109-mile route has been supported by sales of the guide and by recruiting volunteers to check on route condition.
Reduction in footprint. We have given up one of our three offices and disposed of a variety of materials that are no longer needed in response to changing working practices and changes in the nature of external activities.
Cataloguing of Trust’s archive. An experienced volunteer has catalogued and arranged the Trust’s physical archive following a cull of unsorted material from previous projects over the last 20 years. We now have approved a Hard Archive policy.
Section E Financial review
While the Trust has no significant fixed overheads, equally it has no Brief statement of the significant fixed sources of income. Accordingly, the trustees accept that charity’s policy on reserves the level of retained reserves will fluctuate from year to year. The trustees seek to deliver a continuation of its basic charitable undertakings, with the necessary costs involved, while they continue to look for additional sources of income, grants and donations and develop its fundraising activities. The trustees aim to build and maintain the reserves at a level that can sustain activities for a period of 12 months or more. Reserves decreased by several thousand pounds in 2022 but were still well above this level. Details of any funds materially in deficit
Further financial review details (Optional information)
Page 5 of 16
You may choose to include additional information, where relevant about:
-
the charity’s principal sources of funds (including any fundraising);
-
how expenditure has supported the key objectives of the charity;
-
investment policy and objectives including any ethical investment policy adopted.
Section F Other optional information
Section G Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Full name(s) Prof Ian Fairchild Position (eg Secretary, Chair, Chair etc) Date 20/3/2023
Page 6 of 16
Herefordshire & Worcestershire Earth Heritage Trust
Statement of Financial Activities (including Income & Expenditure) as at 31st December 2022
| Charity Commission Note Incoming resources 2 Voluntary Income Designated activities Other activities Projects 4,5 Fundraising Investment income Incoming resources from activities Other incoming resources Total incoming resources Outgoing resources 3 Principal charitable activities Designated activities Commercial activities Projects 4,5 Fundraising Investment income Support costs Outgoing resources on activities Governance Costs 6 Other resources expended Total resources expended Net incoming resources before transfers Gross transfers between funds 7 Net incoming/(outgoing resources before other recognised gains/(losses) Other recognised gains/(losses) Net movement in funds 10 Total funds brought forward Total funds carried forward |
General Reserve | General Reserve | Restrict- Total Total ed funds 2022 2021 DP £ £ £ ref 3,830 4,200 (A) 0 2,066 2,292 (B) 0 7,998 13,038 (N) 72,743 72,743 38,595 (C) 0 2,353 0 0 72,743 86,638 60,478 0 0 |
Restrict- Total Total ed funds 2022 2021 DP £ £ £ ref 3,830 4,200 (A) 0 2,066 2,292 (B) 0 7,998 13,038 (N) 72,743 72,743 38,595 (C) 0 2,353 0 0 72,743 86,638 60,478 0 0 |
Restrict- Total Total ed funds 2022 2021 DP £ £ £ ref 3,830 4,200 (A) 0 2,066 2,292 (B) 0 7,998 13,038 (N) 72,743 72,743 38,595 (C) 0 2,353 0 0 72,743 86,638 60,478 0 0 |
Restrict- Total Total ed funds 2022 2021 DP £ £ £ ref 3,830 4,200 (A) 0 2,066 2,292 (B) 0 7,998 13,038 (N) 72,743 72,743 38,595 (C) 0 2,353 0 0 72,743 86,638 60,478 0 0 |
|---|---|---|---|---|---|---|
| Unrestric- ted funds £ |
Designa- ted funds £ |
Restrict- ed funds £ |
Total 2022 £ |
Total 2021 £ |
||
| 3,830 | 3,830 | 4,200 | ||||
| 2,066 | 0 | 2,066 | 2,292 | |||
| 7,998 | 0 | 7,998 | 13,038 | |||
| 72,743 | 72,743 | 38,595 | ||||
| 0 | 0 | 2,353 | ||||
| 0 | 0 | 0 | ||||
| 11,829 | 2,066 | 72,743 | 86,638 | 60,478 | ||
| 0 | 0 | 0 | 0 | |||
| 11,829 | 2,066 | 72,743 | 86,638 | 60,478 | A-C +N |
|
| (P) (D) (E) (F) (G) |
||||||
| 0 | 0 | 0 | 0 | |||
| 2,506 | 2,506 | 4,183 | ||||
| 767 | 0 | 767 | 704 | |||
| 0 | 71,569 | 71,569 | 36,762 | |||
| 0 | 0 | |||||
| 0 | 0 | |||||
| 5,263 | 5,263 | 12,544 | ||||
| 6,030 | 2,506 | 71,569 | 80,104 | 54,194 | ||
| 0 | 0 | 0 | ||||
| 0 | 0 | |||||
| 6,030 | 2,506 | 71,569 | 80,104 | 54,194 | D-G +P |
|
| 5,799 | -439 | 1,174 | 6,534 | 6,283 | ||
| -8,890 | 10,150 | -1,260 | 0 | 0 | ||
| -3,091 | 9,711 | -86 | 6,534 | 6,283 | ||
| 0 0 -3,091 9,711 -86 6,534 6,283 52,167 -5,421 -4,257 42,489 36,206 49,076 4,290 -4,343 49,024 42,489 |
||||||
| 0 | 0 | |||||
| -3,091 | 9,711 | -86 | 6,534 | 6,283 | ||
| 52,167 | -5,421 | -4,257 | 42,489 | 36,206 | ||
| 49,076 | 4,290 | -4,343 | 49,024 | 42,489 |
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
Incoming resources in relation to projects includes £5.5k from the Herefordshire Wildlife Trust, £64.5k from the National Heritage Lottery Fund and £1.3k from the Malvern Hills A.O.N.B.
Page 7 of 16
Herefordshire & Worcestershire Earth Heritage Trust
Balance Sheet As at 31 December 2022
----- Start of picture text -----
CC 2022 2021
Note £ £ DMP
Current assets ref
Sundry debtors 79 207 (I)
Cash & Bank balances 49,036 43,199 (O)
49,115 43,406
Creditors: amounts falling due within one year
Sundry creditors -91 -917 (J)
Total assets less current liabilities 49,024 42,489
Net Assets (see " note " below) 49,024 42,489
Funds of the Charity 9
Unrestricted funds
Designated funds 4,290 -5,421 (K)
General funds 49,076 52,167 (L)
Restricted funds -4,343 -4,257 (M)
Total carried forward at 31 December 2022 49,024 42,489
----- End of picture text -----
For the financial year in question the company was entitled to exemption under sections 477 and 382 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Signature ____
Name______
Title: Chair of Trustees
Approved on 1st July 2023
Page 8 of 16
Herefordshire & Worcestershire Earth Heritage Trust Notes to the Accounts, year ended 31 December 2022
- 1 Accounting policies
1.1 Basis of preparation
-
a The accounts have been prepared under the historical cost convention in accordance with the Statement of Recommended Practice 2005 - Accounting and Reporting by Charities - and the Financial Reporting Standard for Smaller Entities (effective April 2008).
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b The accounts are not affected by the 2015 changes in accounting practices as the accounts are prepared on a receipts and payments basis.
1.2 Incoming resources
-
a Recognition of incoming resources: These are included in the Statement of Financial Activities (SoFA) when:
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the charity becomes entitled to the resources;
-
the trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability.
-
b
Incoming resources with related expenditure:
- Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.
c
External projects :
Income or cost balances are only taken into General Funds on satisfactory completion of the projects. Where projects are ongoing, income or cost balances are carried in the balance sheet as Restricted Funds.
d Grants and donations :
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
- e
Tax reclaims on donations and gifts :
-
Incoming resources from tax reclaims are included in the SoFA at the time they are received from HMRC.
-
f
Contractual income and performance related grants:
This is only included in the SoFA once the related goods or services have been delivered.
Gifts in kind:
- g Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. There were no gifts in kind in the current year. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. As above, there were no gifts in kind in the current year.
h Donated services and facilities :
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Page 9 of 16
i Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
j Investment income:
This is included in the accounts when receivable. We have received no interest on our bank account since October 2016.
k Investment gains and losses :
This would include any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. There were no investment gains or losses in the current year.
1.3 Expenditure and Liabilities
a
Liability recognition :
Liabilities are usually recognised at the time of payment; in exceptional circumstances they are recognised on an accruals basis as soon as there is a legal or constructive obligation committing the charity to pay out resources. December Credit Card purchases have been included in this year's accounts while the payment to our card provider will be made in January 2023.
b Governance costs :
Includes costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
- c
Grants with performance conditions:
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
d Grants payable without performance conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
e
Support Costs :
Support costs include central functions not otherwise allocated to projects. Where costs have been allocated to projects it has been done on the basis of a mixture of consultant days and floor space used for the Erratics project and consultant days for Ice Age Ponds.
1.4 Assets
a
Tangible fixed assets for use by charity:
These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or a reasonable value on receipt. No tangible fixed assets were purchased in the current year.
b Investments :
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. No investments were made in the current year.
c Stocks and work in progress :
Stock of publications is not valued or included at the end of the year.
Page 10 of 16
Herefordshire & Worcestershire Earth Heritage Trust
Notes to the Accounts, year ended 31 December 2022
| **2 ** | Incoming resources Voluntary Income Legacy Donations Friendship fees Total Designated activities Geopark Way Sale of Trail Guides Total Other activities Sale of Merchandise School Walks & Talks Guided Walks & Talks Hire of trust equipment Data requests Consultancy Courses & Workshops Fossil Boxes Other Total Fundraising Sponsored Walk Anniversary Walks Total Projects Projects closed in year: Gross income received (Note 4) Ongoing projects: Gross income received (Note 5) Total |
Unrestricted & Designated £ 0 2,913 917 3,830 1,445 621 2,066 372 350 0 0 0 6,667 115 190 305 7,998 0 0 0 0 |
Unrestricted & Designated £ 0 2,913 917 3,830 1,445 621 2,066 372 350 0 0 0 6,667 115 190 305 7,998 0 0 0 0 |
Restricted £ 0 0 0 0 2,788 69,955 72,743 |
Restricted £ 0 0 0 0 2,788 69,955 72,743 |
Total 2022 £ 0 2,913 917 3,830 1,445 621 2,066 372 350 0 0 0 6,667 115 190 305 7,998 0 0 0 2,788 69,955 72,743 |
Total 2022 £ 0 2,913 917 3,830 1,445 621 2,066 372 350 0 0 0 6,667 115 190 305 7,998 0 0 0 2,788 69,955 72,743 |
Total 2021 DMP £ ref 0 A1 3,246 A2 954 A3 4,200 1,295 B1 997 B2 2,292 541 N1 0 N5 0 N3 0 N6 0 N7 11,615 N2 700 N4 0 182 N8 13,038 1,945 408 2,353 14,248 C1 24,347 C2 38,595 60,478 |
|---|---|---|---|---|---|---|---|---|
| 13,895 | 72,743 | 86,638 | 60,478 |
Page 11 of 16
Herefordshire & Worcestershire Earth He Notes to the Accounts, year ended 31 December 2022
| **3 ** | Resources expended Charitable Activities Funding Contribution Total Designated activities Publications design / printing Geopark Way Total Other activities Purchase of merchandise, etc Data requests Paypal fees School Walks & Talks Courses & Workshops Professional fees Total Projects Projects closed in year: Gross Costs (Note 4) Ongoing projects: Gross Costs (Note 5) Project scoping Total Support Costs Fees & subscriptions Finance & admin support Website update/hosting cost/software Insurances Printing, stationery, postage Meetings & travel Sundry admin & overhead Equipment expensed Rent Overhead recovery Total Total resources expended |
Unrestricted & Designated £ 0 408 2,098 2,506 251 242 25 250 767 0 |
Unrestricted & Designated £ 0 408 2,098 2,506 251 242 25 250 767 0 |
Restricted £ 0 0 0 1,528 70,041 71,569 0 |
Restricted £ 0 0 0 1,528 70,041 71,569 0 |
Total 2022 £ 0 0 408 2,098 2,506 251 0 0 242 25 250 767 1,528 70,041 0 71,569 207 13,611 589 1,120 180 81 102 147 3,043 -13,817 5,263 |
Total 2022 £ 0 0 408 2,098 2,506 251 0 0 242 25 250 767 1,528 70,041 0 71,569 207 13,611 589 1,120 180 81 102 147 3,043 -13,817 5,263 |
Total 2021 £ DP ref 0 P1 0 202 3,624 D1 4,183 666 E1 0 0 E2 38 E3 0 E4 0 E4 704 4,251 F1 32,511 F2 0 36,762 304 G1 12,644 G2 1,346 G3 1,009 G4 153 G5 100 G7 26 G8 0 4,076 G9 -7,114 G6 12,544 54,194 }D2 |
|---|---|---|---|---|---|---|---|---|
| 207 | ||||||||
| 13,611 | ||||||||
| 589 | ||||||||
| 1,120 | ||||||||
| 180 | ||||||||
| 81 | ||||||||
| 102 | ||||||||
| 147 | ||||||||
| 3,043 | ||||||||
| -13,817 | ||||||||
| 5,263 | 0 | |||||||
| 8,535 | 71,569 | 80,104 | 54,194 |
Page 12 of 16
Herefordshire & Worcestershire Earth Heritage Trust Notes to the Accounts, year ended 31 December 2022
4 Analysis of Project Balances taken to General funds
| Analysis of Project Balances taken to General funds | neral funds | |||
|---|---|---|---|---|
| (note 1.2c) Opening Balance Malvern Hills AONB Winter 2021/22 0 Notice Boards Whitmans Hill 0 SSSI Monitoring 2022 0 Total 0 Analysis of Project Balances held in restricted funds (note 1.2c) Opening Balance Glacial Erratics in Birmingham -3,966 Ice Age Ponds Delivery Stage -651 Malvern Hills Trust Winter 2021/22 360 Total -4,257 |
Opening Balance 0 0 |
Gross Project Funding £ 1,500 0 |
Gross Project costs £ 326 999 203 1,528 Gross payments made £ 65,509 4,532 0 70,041 |
Balances to general funds £ |
| 0 | 1,500 | 326 | 1,174 | |
| 0 | 0 | 999 | -999 | |
| 0 | 1,288 | 203 | 1,085 | |
| 0 | 2,788 | 1,528 | 1,260 | |
| Balances at 2022 £ |
||||
| 64,464 | 65,509 | -5,011 | ||
| 5,491 | 4,532 | 308 | ||
| 0 | 0 | 360 | ||
| 69,955 | 70,041 | -4,343 |
5 Analysis of Project Balances held in restricted funds
Income balances in excess of costs are usually monies received in advance of planned costs and are carried forward to meet future liabilities on the project.
Expenditure is committed to projects ahead of income receipts only where funding has been approved. In these circumstances, the company may use its own cash reserves to finance timely commencement of such projects.
Page 13 of 16
Herefordshire & Worcestershire Earth Heritage Trust Notes to the Accounts, year ended 31 December 2022
6 Details of certain items of expenditure
6.1 Trustee expenses
| 6.2 **7 ** |
Amount paid Fees for examination of the accounts Amount paid Transfers between funds Transfer from / to restricted funds: Surplus on closed projects (see note 4) Transfer to / from general funds Surplus on closed projects (see note 4) Balance on Geopark Way |
General Funds £ 1,260 -10,150 -8,890 |
2022 £ 0 2022 £ 0 Designate d Funds 10,150 10,150 |
2021 £ |
|---|---|---|---|---|
| 0 | ||||
| 2021 £ |
||||
| 0 | ||||
| General Funds £ |
Designate d Funds |
Restricted Funds £ |
||
| -1,260 | ||||
| 1,260 | ||||
| -10,150 | 10,150 | |||
| -8,890 | 10,150 | -1,260 |
8 Paid Employees
8.1 Staff costs
| Staff costs Gross wages, salaries and benefits in kind Employer's National Insurance costs Pension costs Total staff costs |
2022 £ 0 0 0 0 2022 |
2021 £ |
|---|---|---|
| 0 | ||
| 0 | ||
| 0 | ||
| 0 | ||
| 2021 |
8.2 Average number of full-time equivalent employees in the year
| The parts of the charity in which the Fundraising employees work Charitable Governance Other Total |
Number 0 0 0 0 0 |
Number |
|---|---|---|
| 0 | 0 | |
| 0 | 0 | |
| 0 | 0 | |
| 0 | 0 | |
| 0 | 0 |
Page 14 of 16
Herefordshire & Worcestershire Earth Heritage Trust Notes to the Accounts, year ended 31 December 2022
9 Analysis of Net assets between funds
| Restricted Funds | Restricted Funds | Designa- | General | Total | ||||
|---|---|---|---|---|---|---|---|---|
| Projects | r | ted Funds | Funds | Funds | ||||
| -4,298 | 0 | 4,212 | 49,123 | 49,036 | ||||
| 0 | 0 | 79 | 0 | 79 | ||||
| -45 | 0 | 0 | -47 | -91 | ||||
| -4,343 | 0 | 4,290 | 49,076 | 49,024 | ||||
| Restricted Funds | Designa- | General | Total | |||||
| Projects | r | ted Funds | Funds | Funds | ||||
| -4,257 | -5,421 | 52,167 | 42,489 | |||||
| 1,174 | 1,174 | |||||||
| 9,497 | 9,497 | |||||||
| 213 | 213 | |||||||
| -4,351 | -4,351 | |||||||
| -3,083 | 0 | 4,290 | 47,816 | 49,024 |
Bank and cash balances Other current assets Current liabilities Net assets at 31 December 2021
10 Movement in Funds
Opening Balances
Net movement in year Restricted funds Project balances (note 5)
Unrestricted funds
Designated Geopark Way funds Designated Trail Guide funds General funds
Total carried forward at 31 December 2021
Restricted funds comprise the current balance of monies received and paid on ongoing projects being carried out. Designated funds comprise accumulated balances in relation to the Geopark Way Guide and Trail Guides
11 Members' Liability
The liability of each member is limited to a contribution not exceeding £10 in the event of the company being wound up while he or she is a member of, or within one year of being a member of, the company towards debts and liabilities of the company incurred before he/she ceases to be a member.
Page 15 of 16
Independent Examiner’s Report to the Trustees of Herefordshire & Worcestershire Earth Heritage Trust
A report on the accounts of the company for the year ended 31[st] December 2022 which are set out in the Trustees Annual report
Respective responsibilities of trustees and examiners
The 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. I am qualified to undertake the examination by being a qualified Fellow of the Institute of Chartered Accountants in England and Wales.
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:
-
examine the accounts under section 145 of the 2011 Act
-
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
-
to state whether particular matters have come to my attention
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission.
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:
-
Which gives me reasonable cause to believe that, in any material respect, the requirement:
-
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
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to prepare accounts which accord with the accounting records, comply with the accounting software, 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 (revised 2005) have not been met or
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to which, in my opinion, attention should be drawn in order to enable a propose understanding of the accounts to be reached
Mr Graeme Walker FCA
41 Southbank Road
Hereford
Herefordshire
HR1 2TL
Signed by:
Date:
2[nd] June 2023
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