## The Aire Rivers Trust
Charity number 1145609
A company limited by guarantee number 07464227
## Annual Report and Financial Statements
for the year ended 31 March 2023
## The Aire Rivers Trust
Annual Report and Financial Statements for the year ended 31 March 2023
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 5|
|Examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the accounts|9 to 16|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## The Aire Rivers Trust
## Trustees' report for the year ended 31 March 2023
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates** Geoffrey Roberts Chair Jeremy Whaley Secretary Kevin Sunderland Mark Penny David Lerner David Brazendale Wendy Robinson Jane Rogers Resigned 10 August 2022 Jillian Campbell Resigned 9 May 2023 Alex Fraser Appointed 10 May 2023 Catherine Broadhead Appointed 10 May 2023 Mark Davis Appointed 10 May 2023 Kim Jennings Appointed 10 May 2023 **Charity number** 1145609 Registered in England and Wales **Company number** 07464227 Registered in England and Wales
Registered in England and Wales Registered in England and Wales
## **Registered and principal address**
## **Bankers**
38 Morton Lane Barclays East Morton 152 Main Street Keighley Bingley West Yorkshire West Yorkshire BD20 5RS BD16 2HS
## **Independent examiner**
Simon Bostrom FCIE
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 8 Dec 2010. It is governed by a memorandum and articles of association amended 6 Sep 2011 and 16 Jan 2012. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
2
## The Aire Rivers Trust
## Trustees' report (continued) for the year ended 31 March 2023
## **Objectives and activities**
## **The charity's objects**
1) To conserve, protect, rehabilitate and improve the rivers, streams, watercourses and water impoundments of the catchments comprising the River Aire and all tributaries and connected waterways (but excluding the Leeds and Liverpool Canal) and to facilitate and encourage appropriate access for all to the River Aire and its tributaries and connected waterways.
2) To advance the education of the public, or any association, company, local authority, administrative or governmental agency or public body or representative body in:
(a) The understanding of rivers, river corridors and catchments, including their fauna, flora and economic or social activity.
(b) The need for, and benefits of, conservation, protection, rehabilitation and improvement of water environments.
## **The charity's main activities**
The Aire Rivers Trust believes in connecting people, places and nature. We are one of a network of Rivers Trusts working to improve our catchment’s health and natural processes.
Our vision for the River Aire is:
“It will be a thriving river valued for its environmental, social and economic benefits, and which is actively appreciated by the community for its diverse ecology and contribution to flood risk management.”
To achieve our aim, we have developing projects that create and sustain improvements in our river supporting capital, community engagement and volunteering projects.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.
## **Achievements and performance**
This financial year saw the conclusion of Developing the Natural Aire, a partnership project with the Environment Agency. Over the past year this project has major a major step forward in the aim of “reconnecting the ecology of the River Aire from the source to the sea” with the construction of four new fish passes connecting 60km of river habitat. Alongside this the Aire Rivers Trust has supported 200 local people to volunteering a total of 1,548 days of their time to improve the River Aire for wildlife and people and help share the river through events. With their help 3.5 km of riverbank has been cleaned or cared for by volunteers, 1 km of hedge laid or dry stone wall has been repaired, 3 footbridges have been repaired and 1 km footpaths re-laid to improve access along the river. Over 25 leaky dams have been built to help naturally reduce the risk of flooding and 8,295 trees have been planted. We have contributed to the cultural impact of the river through an exhibition at Armley Mills Industrial Museum, 125 riverside wellbeing walks and contributing to over 800 children’s learning supported through school loans, visits to the river or at the Yorkshire Agricultural Society’s Countryside Days.
We have fundraised the money needed to ensure that the legacy of this, our willing and able volunteers, are able to continue their work caring for the River Aire. River Aire Care 2 will incorporate riverside conservation work alongside teaching traditional countryside management skills and providing a youth placement. Our volunteering programme, induction and training has been recognised with a Bradford District Volunteering Quality Mark.
Through a project called Better Becks our staff have been identifying water quality issues within the catchment and working with landowners to address them. An example of this has taken place on Loadpit Beck where erosion control works have improved a section of footpath for both dog walkers and the wildlife in the adjacent stream.
3
## The Aire Rivers Trust
## Trustees' report (continued) for the year ended 31 March 2023
## **Achievements and performance continued**
The Trust's ability to highlight water quality and pollution issues within the catchment has been boosted by the hard work of our volunteer River Monitors. Members of this group and Friends of Bradford’s Becks have helped highlight issues that have ultimately led to enforcement action by government agencies to safeguard our river.
The Trust’s work as Catchment Host for the Aire Catchment Network has been instrumental in supporting the development of partnership projects and funding bids that have brought together a diverse group of local authorities, third sector organisations, Yorkshire Water and the Environment Agency representatives to improve the Aire valley and its waterways.
## **Financial review**
The net income for the year was £254,097, including net income of £9,264 on unrestricted funds and net income of £244,833 on restricted funds after transfers.
## **Reserves policy**
The purpose being to enable smooth running of the charity and to enable an orderly winding up should the charity have to close. The operating reserve is intended to provide an internal source of funds for situations such as a sudden increase in expenses, one-time unbudgeted expenses, unanticipated loss in funding or to cover uninsured losses.
The target minimum Operating Reserve Fund is equal to three months of average operating costs.
The calculation of average monthly operating costs includes all recurring, predictable expenses such as salaries and benefits, occupancy, office, travel, program, and ongoing professional services. The amount of the Operating Reserve fund target minimum will be calculated each year at an appropriate time, reported to the Board of Trustees and included in the regular financial reports
A target maximum balance of £40,000 has also been identified to ensure as far as reasonably possible that monies received by the Trust are being expended on meeting the aims of the Trust as set out in its Articles of Association.
The charity's free reserves, excluding fixed assets, at the year end were £39,863.
4
## The Aire Rivers Trust
## Trustees' report (continued) for the year ended 31 March 2023
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial 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 charitable company for the year. In preparing these 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 accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts 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.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Approved by the board of trustees on 8/11/2023
Jeremy Whaley (Trustee)
5
## The Aire Rivers Trust
## Independent examiner's report to the trustees of The Aire Rivers Trust
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2023, which are set out on pages 7 to 16.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charitable company's gross income exceeded £250,000 your examiner must be a fellow of a body listed in section 145 of the 2011 Act.
I confirm that I am qualified to undertake the examination because I am a fellow of ACIE which is one of the listed bodies.
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 company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
Simon Bostrom FCIE
22/11/2023
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## The Aire Rivers Trust
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2023
|Notes
2023
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
-
Contributions
797
Bank interest
1,452
Fee income
4,947
**Total income**
7,196
**Expenditure on:**
Salaries NI and pensions
(3)
-
Travel expenses and other staff costs
-
Training
-
Project costs
-
Professional fees and evaluation
-
Materials, resources and consumables
-
Office expenses
-
Advertising and publicity
-
Insurance
-
Independent examination
-
Depreciation
3,587
Other expenditure
-
Funding returned
-
Transfers of funds to Friends of Bradford Becks
-
**Total expenditure**
3,587
**Net income / (expenditure)**
3,609
**Transfers between funds**
(4)
5,655
**Net movement in funds**
9,264
**Fund balances brought forward**
35,892
**Fund balances carried forward**
(4)
45,156|2023
Restricted
funds
£
567,117
43
-
3
567,163
177,034
4,693
5,816
51,444
230
27,806
21,925
7,445
5,168
1,638
-
834
4,782
7,860
316,675
250,488
(5,655)
244,833
227,575
472,408|2023
Total
funds
£
567,117
840
1,452
4,950
574,359
177,034
4,693
5,816
51,444
230
27,806
21,925
7,445
5,168
1,638
3,587
834
4,782
7,860
320,262
254,097
-
254,097
263,467
517,564|2022
Total
funds
£
380,404
1,698
16
6,753
388,871
167,421
8,361
10,545
111,612
36,204
30,514
18,478
12,109
3,755
1,560
4,116
1,566
-
-
406,241
(17,370)
-
(17,370)
280,837
263,467|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
## The Aire Rivers Trust
## Balance sheet
|as at 31 March 2023
2023
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
5,293
**Total fixed assets**
5,293
**Current assets**
Debtors and prepayments
(6)
40,783
Cash at bank and in hand
(7)
3,398
**Total current assets**
44,181
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
4,318
**Total current liabilities**
4,318
**Net current assets / (liabilities)**
39,863
**Net assets**
45,156
**Funds**
Unrestricted funds
45,156
Restricted funds
-
**Total funds**
45,156|2023
Restricted
£
-
-
-
484,408
484,408
12,000
12,000
472,408
472,408
-
472,408
472,408|2023
Total
£
5,293
5,293
40,783
487,806
528,589
16,318
16,318
512,271
517,564
45,156
472,408
517,564|2022
Total
£
3,225
3,225
54,000
306,202
360,202
99,960
99,960
260,242
263,467
35,892
227,575
263,467|
|---|---|---|---|
For the year ending 31 March 2023 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 8/11/2023
Jeremy Whaley (Trustee)
8
## The Aire Rivers Trust
## Notes to the accounts
for the year ended 31 March 2023
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Computers: over 3 years Motor vehicles: over 3 years
9
## The Aire Rivers Trust
## Notes to the accounts
for the year ended 31 March 2023
## **1 Accounting policies continued**
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
10
## The Aire Rivers Trust
## Notes to the accounts continued
## for the year ended 31 March 2023
|**2 Grants and donations**
Applebridge Construction Ltd
Banister Family Trust
Bradford Met. Council (BMDC)
Environment Agency
Garfield Weston
Keepmoat
Keighley Big Local.
Leeds City Council
Liz & Terry Bramall Foundation
Postcode Lottery
River Ecosystem Services
Royal Botanic Gardens Kew
South Pennines Park
The Rivers Trust
University of Leeds
Yorkshire Water Service Ltd
Enforcement Undertakings
Ludlow Trust
Natural England
Neighbourly Community Fund
Yorkshire Water Services (YWS)
Green Recovery Challenge Fund
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions
Payroll fees|2023
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|2023
Restricted
funds
£
35,000
3,668
9,691
198,189
32,000
100,000
2,500
-
20,000
18,973
20,000
500
600
30,000
3,996
92,000
-
-
-
-
-
-
567,117|2023
Total
funds
£
35,000
3,668
9,691
198,189
32,000
100,000
2,500
-
20,000
18,973
20,000
500
600
30,000
3,996
92,000
-
-
-
-
-
-
567,117
2023
£
161,787
14,610
(5,000)
4,498
1,139
177,034|2022
Total
funds
£
-
17,628
9,147
217,289
-
-
-
2,456
-
-
-
-
-
-
-
-
40,000
3,668
4,996
7,500
50,000
27,720
380,404
2022
£
156,057
10,279
(4,000)
3,746
1,339
167,421|
|---|---|---|---|---|
The average number of employees during the year was 6.5, being an average of 6.1 full time equivalent (2022: 7.8, 7.1 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**|2023|2022|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|4,498|3,746|
|Amount of any contributions outstanding at the year end|-|-|
|Amount of any contributions prepaid at the year end|-|-|
11
## The Aire Rivers Trust
## Notes to the accounts continued
## for the year ended 31 March 2023
|**4 Restricted funds**
Aire Catchment Network
Bannister Family Trust
People's Postcode Lottery
Keepmoat / Applebridge EU
Developing the Natural Aire
River Eco System Services
Friends of Bradford Becks
CBMDC Festival of Becks
Yorkshire Water Middle Aire
The Rivers Trust
Garfield Weston / L&T Bramall
Keighley Big Local
CBMDC Towns Fund
Pers EU
TT EU
Better Becks WEIF
Bradford Stewardship
Royal Botanic Gardens Kew
CBMDC Kickstart Bursary
CBMDC Kickstart Salary
Kirkstall clean ups Leeds
Natural England
Nature Connections
South Pennines Park
VCS Grant ICT Improvements
Gannett Foundation
Neighbourly FOBB|Balance b/f
£
78,067
20,956
-
-
5,519
-
16,422
-
-
-
-
-
-
39,700
40,400
-
10,000
-
410
-
181
4,996
4,880
-
3,975
2,069
-
227,575|Incoming
£
84,500
3,668
18,973
135,000
162,207
20,000
4,042
4,550
17,000
28,000
52,000
2,500
2,500
-
-
28,482
-
500
-
2,641
-
-
-
600
-
-
-
567,163|Outgoing
£
40,512
6,464
1,109
12,000
154,388
9
12,964
-
9,148
13,914
-
2,500
2,500
2,827
2,828
28,482
10,000
500
410
2,641
181
2,502
4,880
600
3,247
2,069
-
316,675|Transfers
£
-
-
-
-
(2,433)
-
(7,500)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(2,494)
-
-
(728)
-
7,500
(5,655)|Balance c/f
£
122,055
18,160
17,864
123,000
10,905
19,991
-
4,550
7,852
14,086
52,000
-
-
36,873
37,572
-
-
-
-
-
-
-
-
-
-
-
7,500
472,408|
|---|---|---|---|---|---|
## **Fund name**
Aire Catchment Network
Bannister Family Trust People's Postcode Lottery Keepmoat / Applebridge EU Developing the Natural Aire
River Eco System Services Friends of Bradford Becks
CBMDC Festival of Becks
Yorkshire Water Middle Aire
## **Purpose of restriction**
Funding from Yorkshire Water and the Environment Agency and the Rivers Trust to promote the catchment based approach in line with the Water Environment Improvement Fund.
Support for biodiversity improvements at Bingley Sports Ground. Creation of wet meadow and scrapes in Silsden. Restoration and enhancement of Bradford Beck.
Collaborative work with the Environment Agency in a National Lottery Heritage Fund project to reconnect the River Aire and install four fish and eel passes at weirs on the river and deliver a programme of community engagement linked to the ecological reconnection of the river. The transfer relates to fixed asset purchases.
For the creation of a wetland on Chellow Dene Beck on behalf of Britvic. Funds held for Friends of Bradford Becks, now treated as agent funds. The transfer relates to the Neighbourly fund managed by ART. To enable Friends of Bradford’s Becks to run a festival celebrating Bradford Beck.
Towards the Friends of the Middle Aire, a program to support and develop local community groups along the Aire catchment.
12
## The Aire Rivers Trust
## Notes to the accounts continued
## for the year ended 31 March 2023
## **4 Restricted funds - continued**
**Fund name Purpose of restriction** The Rivers Trust To support the development of the Aire Resilience Company delivering green investment for Natural Flood Management in the Upper Aire catchment. Garfield Weston / L&T Bramall To support a volunteer program delivering riverside conservation along the River Aire. Keighley Big Local To support volunteering and community engagement along the River Worth. CBMDC Towns Fund To develop access and biodiversity enhancements along the River Worth. Pers EU Donated income arising from enforcement undertaking. TT EU Donated income arising from enforcement undertaking. Works will involve survey work and improvements to aid fish migration and population recovery. Better Becks WEIF Funding from the Environment Agency to identify and address issues affecting water quality in the Middle Aire tributaries. Bradford Stewardship Aire river stewardship in the Bradford district. Royal Botanic Gardens Kew To support a youth engagement with nature. CBMDC Kickstart Bursary Towards training, equipment and management bursary for the Kickstart placement. CBMDC Kickstart Salary To host a Kickstart placement. Kirkstall clean ups Leeds Funding for community clean ups. Natural England To purchase a pollution monitoring kit. The transfer relates to fixed asset purchases. Nature Connections Funding from the Defra Green Recovery Challenge Fund towards the projects Baildon Floodable Meadow and Pocket Park. And towards improving the fishery status and cleaning the Aire river. South Pennines Park To enable the writing of walks within the South Pennines Park area. VCS Grant ICT Improvements Recovery funding to support the organisation and update ICT to allow us to improve delivery. The transfer relates to fixed asset purchases. Gannett Foundation For work at North Beck.
13
## The Aire Rivers Trust
## Notes to the accounts continued
## for the year ended 31 March 2023
|**5 **
**6 **
**7 **
**8 **|**Tangible assets**
**Cost**
At 1 April 2022
Additions
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022
**Debtors and prepayments**
Trade debtors
Prepayments
Accrued income
Other debtors
**Cash at bank and in hand**
Cash at bank
Cash in hand
**Creditors and accruals**
Trade creditors
Accruals
Other creditors|£
4,063
4,927
8,990
1,354
2,996
4,350
4,640
2,709
Equipment|£
1,044
728
1,772
528
591
1,119
653
516
Computers|£
7,240
-
7,240
7,240
-
7,240
-
-
2023
£
2,500
1,272
-
37,011
40,783
2023
£
487,534
272
487,806
2023
£
14,680
1,638
-
16,318
Vehicles|Total
£
12,347
5,655
18,002
9,122
3,587
12,709
5,293
3,225
2022
£
2,114
1,781
1,625
48,480
54,000
2022
£
306,109
93
306,202
2022
£
-
1,560
98,400
99,960|
|---|---|---|---|---|---|
14
## The Aire Rivers Trust
## Notes to the accounts continued
for the year ended 31 March 2023
## **9 Related party transactions**
## **Trustee expenses**
During the year two trustees were paid a total of £772 in respect of travel (previous year: one trustee and £806).
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Other related party transactions**
£465 was paid to Developing Minds in respect of website maintenance and similar services (company 05053170) which is run by the wife of Geoff Roberts, who is the Chair of the charity (2022: £120).
|**10 Funds held as agent**
Friends of the River Worth
Friends of Bradford Becks
Friends of the Aire - South Leeds|Balance b/f
£
2,224
-
-
2,224|Incoming
£
-
7,860
70
7,930|Outgoing
£
-
-
70
70|Transfers
£
-
-
-
-|Balance c/f
£
2,224
7,860
-
10,084|
|---|---|---|---|---|---|
The funds coming into Friends of Bradford Becks relates to the change in treatment from being a restricted fund in the charity to funds held as agent.
15
## The Aire Rivers Trust
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023
|2023
2022
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
-
-
Contributions
797
1,687
Bank interest
1,452
16
Fee income
4,947
6,753
**Total income**
7,196
8,456
**Expenditure**
Salaries NI and pensions
-
-
Travel expenses and other staff costs
-
-
Training
-
-
Project costs
-
-
Professional fees and evaluation
-
-
Materials, resources and consumables
-
-
Office expenses
-
-
Advertising and publicity
-
-
Insurance
-
-
Independent examination
-
-
Depreciation
3,587
4,116
Other expenditure
-
3
Funding returned
-
-
Transfers of funds to Friends of Bradfor
-
-
**Total expenditure**
3,587
4,119
**Net income / (expenditure)**
3,609
4,337
**Transfers between funds**
5,655
4,567
**Net movement in funds**
9,264
8,904
**Fund balances brought forward**
35,892
26,988
**Fund balances carried forward**
45,156
35,892|2023
Restricted
funds
£
567,117
43
-
3
567,163
177,034
4,693
5,816
51,444
230
27,806
21,925
7,445
5,168
1,638
-
834
4,782
7,860
316,675
250,488
(5,655)
244,833
227,575
472,408|2022
Restricted
funds
£
380,404
11
-
-
380,415
167,421
8,361
10,545
111,612
36,204
30,514
18,478
12,109
3,755
1,560
-
1,563
-
-
402,122
(21,707)
(4,567)
(26,274)
253,849
227,575|2023
Total
funds
£
567,117
840
1,452
4,950
574,359
177,034
4,693
5,816
51,444
230
27,806
21,925
7,445
5,168
1,638
3,587
834
4,782
7,860
320,262
254,097
-
254,097
263,467
517,564|2022
Total
funds
£
380,404
1,698
16
6,753
388,871
167,421
8,361
10,545
111,612
36,204
30,514
18,478
12,109
3,755
1,560
4,116
1,566
-
-
406,241
(17,370)
-
(17,370)
280,837
263,467|
|---|---|---|---|---|
16