|||||Pacae|
|---|---|---|---|---|
|Reference|and Administrative||Details||
|Trustees'<br>Annual<br>Report||||2-11|
|Independent|Auditors'|Report||12-15|
|Statement|of Financial|Activities 2020/21||16|
|Statement|of Financial|Activities 2019/20||17|
|Balance Sheet||||18|
|Statement|ofCash Flows|||19|
|Notes to the Financial||Statements||20-33|





## 

||||||||
|---|---|---|---|---|---|---|
|Charity na|me|Farming<br>and Wildlife Advisory||||Group South West Limited|
|Other names||FWAG SW|||||
|Charity number||1146071|||||
|Company|number|07865031|||||
|Trustees and Directors||RJackson|||||
|||R Appleton<br>S Bird||(resigned<br>(resigned|21 <br>21|October 2020)<br> October 2020)|
|||A Daros|||||
|||C Fowle|||||
|||A Hosford||(Chair)|||
|||M Pope|||||
|||M Morris||(appointed|21 October 2020)||
|General Manager||G Rumbold|||||
|Registered|Office|Hawkridge|House||||
|||Summerfield|Way||||
|||Chelston<br>Business Park|||||
|||Wellington|||||
|||Somerset|||||
|||TA21 9JE|||||
|Auditors||Albert Goodman||LLP|||
|||Goodwood|House||||
|||Blackbrook|Park|Avenue|||
|||Taunton|||||
|||Somerset|||||
|||TA1 2PX|||||
|Bankers||Natwest<br>Bank PLC|||||
|||26 - 27 Fore Street|||||
|||Taunton|||||
|||Somerset|||||
|||TA1 1JQ|||||



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|Despite significant<br>coronavirus|restrictions|curtailing<br>some of our activities,<br>the year end accounts<br>show a|curtailing<br>some of our activities,<br>the year end accounts<br>show a|curtailing<br>some of our activities,<br>the year end accounts<br>show a|notable|
|---|---|---|---|---|---|
|swing from a small deficit in 2019/20 to a significant<br>surplus<br>in 2020/21. It has been an exceptionally<br>successful year||||||
|for the charity,<br>however a single|year's results should<br>not be viewed<br>in isolation. To comply with|||the requirements<br>of||
|charitable<br>accounting,<br>in certain|situations|such as restricted<br>funds, income must be recorded<br>in||the year in|which<br>it|
|is received, despite the delivery|under that|project occurring<br>in future periods. For this reason,<br>it||is beneficial|to view|
|income<br>and expenditure<br>over the past 9 years,<br>generating<br>the charity's<br>current<br>reserves<br>of F665,464 (2019/20:<br>f331,739)and the split ofeach period's<br>retained<br>income between<br>restricted<br>and unrestricted<br>funds (Table 1).||||||
|Significant<br>restricted<br>funding<br>has been received<br>in 2020/21, as can be seen<br>in note 12on page <br>funds at31"March 2021 amounted<br>tof195,271 (2019/20:f121,001).||||28. Total restricted||
|Table 1:Income, expenditure<br>and retained||income 2011 to 2021||||
|Year-end 31stMarch:<br>2013,|2014|2015<br>,<br>2016<br>2017<br>2018<br>2019||2020|2021|
|||f<br>E<br>E<br>E|~|f||
|Income<br>1,122,574|883,675|951,848<br>977,006<br>1,091,694<br>1,383,570<br>1,531,096|'|1,929,046|2,918,030|
|Expenditure<br>751,257|888,263|955,957<br>1,079,836<br>1,067,284<br>1,276,299<br>1,584,517||1,935,357|2,584,305|
|Retained<br>income<br>371,317|(4,588)|(4,109)<br>(102,830)<br>24,410<br>107,271<br>(53,421)||(6,311),|333,725,|
|Restricted funds<br>97,475|47,042|3,434<br>(54,292)<br>55,088<br>37,002<br>(47,717)||(17,031)|74,270,<br>'|
|Unrestricted<br>funds<br>273,842|(51,630)|(7,543)<br>(48,538)<br>(30,678)<br>70,269<br>(5,704)'||10,720|259,455|
|Retained<br>income<br>371,317|(4,588)|(4,109)<br>(102,830)<br>24,410<br>107,271<br>(53,421)||(6,311)|333,725|



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## 



## 

||||||TOTAL|TOTAL|
|---|---|---|---|---|---|---|
|||Notes|Unrestricted|Restricted|2021|2020|
||||Funds|Funds|Funds|Funds|
|||||||E|
|Income from:|||||||
|Donations<br>and legacies|||121,108|21,544|142,652|110,705|
|Trading<br>activites: event income|||11,022||11,022|23,619|
|Investment<br>income: bank|interest||41||41|287|
|Other income|||580||580|2,231|
||||132,751|21,544|154,295|136,842|
|Charitable<br>activities||4|2,083,115|680,620|2,763,735|1,792,204|
|Total income|||2,215,866|702,164|2,918,030|1,929,046|
|Expenditure<br>on:|||||||
|Raising funds||||4,224|4,224|39,804|
|Charitable<br>activities||5|2,063,996|516,085|2,580,081|1,895,553|
|Total expenditure|||2,063,996|520,309|2,584,305|1,935,357|
|Net income/(expenditure)|before transfers||151,870|181,855|333,725|(6,311)|
|Transfer between<br>funds||12|107,585|(107,585)|||
|Net movement<br>in funds|||259,455|74,270|333,725|(6,311)|
|Reconciliation<br>offunds:|||||||
|Total funds<br>brought<br>forward||12|210,738|121,001|331,739|338,050|
|Total funds carried forward||12|470,193|195,271|665,464|331,739|





## 

||||||TOTAL|
|---|---|---|---|---|---|
|||Notes|Unrestricted|Restricted|2020|
||||Funds|Funds|Funds|
||||F|||
|Income from:||||||
|Donations<br>and legacies|||88,094|22,611|110,705|
|Trading activites: event income|||23,619||23,619|
|Investment<br>income: bank|interest||287||287|
|Other income|||2,231||2,231|
||||114,231|22,611|136,842|
|Charitable<br>activities||4|1,629,461|162,743|1,792,204|
|Total income|||1,743,692|185,354|1,929,046|
|Expendi ture on:||||||
|Raising funds|||18,587|21,217|39,804|
|Charitable<br>activities||5|1,719,745|175,808|1,895,553|
|Total expenditure|||1,738,332|197,025|1,935,357|
|Net (expenditure)/income|before transfers||5,360|(11,671)|(6,311)|
|Transfer between<br>funds||12|5,360|(5,360)||
|Net movement<br>in funds|||10,720|(17,031)|(6,311)|
|Reconciliation<br>offunds:||||||
|Total funds<br>brought<br>forward||12|200,018|138,032|338,050|
|Total funds carried forward||12|210,738|121,001|331,739|





## 

|||||Notes|2021|2020|
|---|---|---|---|---|---|---|
||||||E|E|
|Fixed Assets|||||||
|Tangible Assets|||||11,468|10,293|
|Current Assets|||||||
|Debtors|||||930,413|738,076|
|Cash at bank and|in hand||||503,594|96,314|
||||||1,434,007|834,390|
|Creditors falling|due within||one year|10|(734,641)|(512,944)|
|Net Current Assets|||||699,366|321,446|
|Creditors falling|after more||than one year|10|(45,370)||
|Total Net Assets||||13|665.464|331,739|
|Funds ofthe charity|||||||
|Restricted<br>Funds||||12|195,271|121,001|
|Unrestricted<br>Designated||Funds||12|11,468|10,293|
|Unrestricted<br>General<br>Funds||||12|458,725|200,445|
|Total Charity Funds||||13|665,464|331,739|





## 

||||||2021|2020|
|---|---|---|---|---|---|---|
|||||Notes|||
|Net cash|provided<br>by I (used in) operating||activities|16|371,177|(66,435)|
|Cash flows from investing<br>activities|||||||
|Interest income|||||41|287|
|Purchases|oftangible<br>and intangible<br>fixed|assets|||(14,425)|(10,175)|
|Proceeds|from sale offixed assets||||487||
|Net cash|provided<br>by I (used in) investing||activities||(13,897)|(9,888)|
|Cash flows from financing<br>activities|||||||
|Cash inflows<br>from new borrowing||||10|50,000||
|Change<br>in|cash and cash equivalents<br>in the year||||407,280|(76,323)|
|Cash and|cash equivalent<br>at the beginning|ofthe year||17|96,314|172,637|
|Total cash|and cash equivalent<br>at the end|ofthe year||17|503,594|96,314|





## 

## 



## 

## 

## 

## 



## 

## 

## 

||||||||||2021|2020|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||F|E|
|Operating|lease rentals||||||||23,240|20,350|
|Depreciation||and amortisation||of owned|tangible|8 intangible||tixed assets|11,662|14,398|
|Loss/(profit)||on disposal|offixed assets||||||1,101|1,359|
|Auditor's|remuneration||- audit|fees|||||4,050|3,950|
||||—other|services|and irrecoverable||VAT||1,782|119|





## 

|||||||Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|
|||||||2021|2021|2021|
||||||||F|F|
|Donations||and gifts||||5,551|250|5,801|
|Kingfisher scheme|||||||1,294|1,294|
|Membership||subscriptions||||85,884||85,884|
|Thames Water Community||||Relief Fund|||20,000|20,000|
|Exceptional||government|funding:||||||
|Coronavirus||Job Retention||Scheme||16,573||16,573|
|Local Council Discretionary||||Coronavirus|Grants|13,100||13,100|
|||||||121,108|21,544|142,652|
|||||||Unrestricted|Restricted|Total|
|||||||2020|2020|2020|
|||||||||E|
|Donations|and gifts|||||7,394|215|7,609|
|Kingfisher scheme|||||||22,396|22,396|
|Membership||subscriptions||||80,700||80,700|
|||||||88,094|22,611|110,705|





## 

|4<br>Income|from cha|ritabl|e<br>ac|tivities||||
|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|Total|
||||||2021|2021|2021|
||||||E||E|
|Core work|||||179,618||179,618|
|Project work|||||1,903,497|680,620|2,584,117|
|Total income|from charitable||activities||2,083,115|680,620|2,763,735|
|Project work consists||of:|||Unrestricted|Restricted|Total|
||||||2021|2021|2021|
|||||||E||
|Government|grants||||776,301|428,188|1,204,489|
|Other grants|||||27,638|233,032|260,670|
|Government|contracts||||757,296|14,400|771,696|
|Other contracts|||||297,292|5,000|302,292|
|Farm Plastic|Recycling||||44,970||44,970|
||||||1,903,497|680,620|2,584,117|
|Income from charitable||activities||-2020||||
||||||Unrestricted|Restricted|Total|
||||||2020|2020|2020|
||||||||E|
|Core work|||||128,655||128,655|
|Project work|||||1,500,806|162,743|1,663,549|
|Total income|from charitable||activities||1,629,461|162,743|1,792,204|
|Project work consists||of:|||Unrestricted|Restricted|Total|
||||||2020|2020|2020|
||||||||E|
|Government|grants||||778,313|99,852|878,165|
|Other grants|||||83,815|62,891|146,706|
|Government|contracts||||412,534||412,534|
|Other contracts|||||168,151||168,151|
|Farm Plastic|Recycling||||57,993||57,993|
||||||1,500,806|162,743|1,663,549|





## 

|||Unrestricted|Restricted|2021|
|---|---|---|---|---|
|||||E|
|Salary costs||1,067,540|152,038|1,219,578|
|Subcontractor|costs|53,251|1,790|55,041|
|Project and core direct costs||782,726|322,441|1,105,167|
|Travel and subsistence||27,156|4,378|31,534|
|Oflice costs||90,111|20,000|110,111|
|Admin costs||57,210|1,440|58,650|
|Admin services||(13,998)|13,998||
|||2,063,996|516,085|2,580,081|
|||Unrestricted|Restricted|2020|
|||||F|
|Salary costs||967,789|99,889|1,067,678|
|Subcontractor|costs|42,991|12,966|55,957|
|Project and core direct costs||475,891|43,173|519,064|
|Travel and subsistence||76,841|10„836|87,677|
|Office costs||116,406|746|117,152|
|Admin costs||48,025||48,025|
|Admin services||(8,198)|8,198||
|||1,719,745|175,808|1,895,553|





## 

|Wag|es and salaries|||
|---|---|---|---|
|||2021|2020|
||||F|
|Salaries|and wages|1,027,467|899,951|
|Social Security costs||83,070|74,486|
|Pension|costs|109,041|93,241|
|||1,219,578|1,067,678|



||2021||2020||
|---|---|---|---|---|
||FTE|Total|FTE|Total|
|Project work|33|40|28|35|
|Administration|5|7|4|6|
||38|47|32|41|



## 



## 

|||Furniture|||
|---|---|---|---|---|
||||Computer||
||||and other||
|||and fixtures|equipment|Total|
|||||F|
|Cost:|||||
|At 1 April|2020|3,344|47,232|50,576|
|Additions||869|13,556|14,425|
|Reclassification|||||
|Disposals||(1,114)|(5,890)|(7,004)|
|At 31 March 2021||3,099|54,898|57,997|
|Depreciation:|||||
|At 1 April|2020|2,529|37,754|40,283|
|Charged|in the year|708|10,954|11,662|
|Reclassification|||||
|Disposals||(1,076)|(4,340)|(5,416)|
|At 31 March 2021||2,161|44,368|46,529|
|Net book|value:||||
|At 31 March 2021||938|10,530|11,468|
|At 31 March 2020||815|9,478|10,293|



## 

||2021|2020|
|---|---|---|
|Trade debtors|79?,049|581,119|
|Accrued income|118,561|140,896|
|Other debtors|14,803|16,061|
||930,413|738,076|





## 

## 

||||||
|---|---|---|---|---|
|Creditors:|amounts|falling due within one year|||
||||2021|2020|
||||E|F|
|Loans and borrowings|||4,630||
|Trade creditors|||343,358|255,420|
|Accruals|||137,097|91,992|
|Taxation|and social security||177,277|113,688|
|Deferred|income||19,245|18,075|
|Other creditors|||53,034|33,769|
||||734,641|512,944|
|Creditors:|amounts|falling due after more than one year|||
||||2021|2020|
||||E|E|
|Bank loans|||50,000||
|Less: shown as due||within one year|(4,630)||
||||45,370||
|Split as:|||||
|Due within<br>two to five years|||22,222||
|Due after|more than|5 years|23,148||
||||45,370||



## 

|riod to w|hich they relate. Deferred<br>income comprises<br>of|:||
|---|---|---|---|
|||2021|2020|
|||E||
|Included|within<br>donations:|||
|Membership<br>subscriptions||19,245|18,075|
|Deferred|income as at 31 March 2021|19,245|18,075|
|Deferred|income as at 31 March 2020|18,075|23,277|
|Released|in year|(18,075)|(23,277)|
|Deferred|in year|19,245|18,075|
|Deferred|income as at 31 March 2021|19,245|18,075|





## 

|||||1 April|||Transfer|Transfer|31 March|
|---|---|---|---|---|---|---|---|---|---|
|||||2020|Income|Expenditure|between|funds|2021|
||||||P|||||
|Restricted funds||||||||||
|Axe & Otter CSF|||||9,500|(855)||(8,645)||
|Bledington<br>&Westcote|Brook||WILD||29,924|(24,853)||(5,021)|50|
|Brue Priority Catchment|Project||||12,165|(5,058)||(5,831)|1,276|
|Carrant<br>Overbury<br>Collaboration||||9,975||(2,198)|||7,777|
|Coastal Levels Project|||||16,292|(16,292)||||
|Compass<br>Project|||||20,000|(18,661)|||1,339|
|CPF Catchment<br>Partnership|||||25,000|(25,000)||||
|CPF Upper Thames|||||7,500|(891)||(6,609)||
|Devil's Brook WEIF Project||Ph2|||13,729|(10,615)||(3,114)||
|Dorset Wild Rivers|||||8,510|(8,510)||||
|Fairford & Healthy<br>Coin|WILD|||57,348||(57,348)||||
|GREAT Project|||||170,000|(32,166)|||137,834|
|Healthy<br>WILD Windrush|Project|||5,806|6,625|(10,186)|||2,245|
|KAS - General<br>Fund||||6,883|1,000|(420)||4,044|11,507|
|KAS - Comwall||||6,741||(1,381)||3,000|8,360|
|KAS - Devon||||14,044|250|(83)|(13,044)||1,167|
|KAS - Somerset||||5,696|25|(1,980)||3,000|6,741|
|KAS - Wiltshire||||1,779|19|(360)||3,000|4,438|
|Ladden Brook NFM||||||(3,687)||3,687||
|Moorlinch<br>Moors Association|||||900||||900|
|Network<br>Rail Enhancement||Corridor||||(194)|||(194)|
|Our Parish - Wildlife &|Water|||1,500||||(1,500)||
|Quantocks<br>8 Exmoor CS/ELM Advocacy|||||14,400|(5,035)||(9,365)||
|Saving Devon's Treescapes|||||9,500|(6,793)|||2,707|
|Shelterbelts<br>- Great Western|||CF||7,318|(6,838)|||480|
|Somerset<br>Frome Multi-Benefit|||WEIF||36,320|(17,965)|(18,068)||287|
|Somerset<br>Frome (S.106)|||||49,947|(48,276)|||1,671|
|Somerset Trees for Water (EA)|||||95,000|(57,980)|(37,020)|||
|SRA Preston Brook||||||||||
|Thames Water Community||Relief Fund|||20,000|(20,000)||||
|Tree Council - Glos Hedge Restoration|||||32,987|(31,396)||(1,591)||
|Tree Council<br>/ NR Community|||Tree Planting||17,497|(15,672)|||1,825|
|Trees Seeding<br>Trial||||||(250)||||
|Upper Bristol Frome NFM||||||(1,800)||1,800||
|Upper Thames<br>Hedges|&Trees||||92,756|(86,927)||(5,829)||
|WILD 2 Capital||||3,646||||(3,646)||
|WILD 2 Cirencester||||2,472||||(2,472)||
|WILD 2 EA||||4,605|||||4,605|
|Woodland<br>Trust Shelterbelt||Funding|||5,000|(639)||(4,361)||
|Restricted funds||||121,001|702,164|(520,309)|(107,585)||195,271|
|Unrestricted<br>funds||||||||||
|Designated<br>funds||||10,293||(13,250)|14,425||11,468|
|General<br>funds||||200,445|2,215,866|(2,050,746)|93,160||458,725|
|Total Funds||||331,739|2,918,030|(2,584,305)|||665,464|





## 

|||||1 April|||Transfer|Transfer|31 March|
|---|---|---|---|---|---|---|---|---|---|
|||||2019|Income|Expenditure|between|funds|2020|
||||||E|E||E||
|Restricted<br>funds||||||||||
|Carrant<br>Restoration|project|||(512)|3,826|(1,045)||(2,269)||
|Carrant<br>Overbury<br>Collaboration||||||||9,975|9,975|
|CPF Catchment<br>Partnership|||||25,000|(25,000)||||
|CPF Upper Thames|||||7,500|117||(7,617)||
|CSF Collaborative<br>Agreement|||||9,500|(323)||(9,177)||
|Devil's Brook Multi-benefits|||Project P1||5,000|(5,000)||||
|Dorset Wild Rivers|||||6,200|(6,200)||||
|Ernest<br>Cook Charitable||Trust||||(12,000)|12,000|||
|Fairford<br>& Healthy<br>Coin||WILD||44,214|41,666|(28,532)|||57,348|
|Healthy<br>WILD Windrush||Project|||5,825|(19)|||5,806|
|KAS<br>—General<br>Fund||||5,000|2,350|(467)|||6,883|
|KAS - Cornwall||||5,861|4,704|(3,824)|||6,741|
|KAS - Devon||||10,754|7,500|(4,210)|||14,044|
|KAS - Somerset||||7,597|4,632|(6,533)|||5,696|
|KAS - Wiltshire||||4,537|3,425|(6,183)|||1,779|
|Ladden<br>Brook NFM|||||20,000|(20,000)||||
|Our Parish - Wildlife|&|Water||1,500|||||1,500|
|Purbeck<br>Ridge SDF||||||(22)||22||
|Rest Assured<br>phase|2|||4,670||(151)||(4,519)||
|RWCD Coin & Churn|Work||Party Days||20,000|(20,000)||||
|Somerset<br>Frome|||||4,000|(220)||(3,780)||
|SRA Preston<br>Brook||||632|4,371|(5,003)||||
|Tesco Bags of Help||||||(5)||||
|Trees Seeding<br>Trial||||506|||||506|
|Upper Bristol Frome|NFM||||9,655|(9,655)||||
|WILD 2 Capital||||9,038||(5,392)|||3,646|
|WILD 2 Cirencester||||39,630|200|(37,358)|||2,472|
|WILD 2 EA||||4,605|||||4,605|
|||||138,032|185,354|(197,025)||(5,360)|121,001|
|Unrestricted<br>funds||||||||||
|Designated<br>funds||||15,875||(15,757)||10,175|10,293|
|General<br>funds||||184,143|1,743,692|(1,722,575)||(4,815)|200,445|
|Total Funds||||338,050|1,929,046|(1,935,357)|||331,739|





## 

## 



## 

|Analysis of net assets between fund|Analysis of net assets between fund|s|||
|---|---|---|---|---|
|As at 31 March 2021||Unrestricted|Restricted|Total|
|||||E|
|Fixed assets||11,468||11,468|
|Current assets||1,139,971|294,036|1,434,007|
|Creditors<br>due within|one year|(635,876)|(98,765)|(734,641)|
|Creditors<br>due after|more than one year|(45,370)||(45,370)|
|||470,193|195,271|665,464|
|As at 31 March 2020||Unrestricted|Restricted|Total|
|Fixed assets||10,293||10,293|
|Current assets||690,937|143,453|834,390|
|Creditors<br>due within|one year|(490,492)|(22,452)|(512,944)|
|||210,738|121,001|331,739|



## 

## 

## 

|Payments<br>falling due:|2021|2020|
|---|---|---|
||E||
|Within one year|20,005|7,180|
|Between two and five years|64,280|5,175|
|In more than<br>five years|3,462||
||87,747|12,355|
|OTHER ASSETS|||
|Payments<br>falling due:|2021|2020|
|Within one year|3,974|3,974|
|Between two and five years|9,590|12,672|
|In more than five years|||
||13,564|16,646|





## 

## 

|||||||2021|2020|
|---|---|---|---|---|---|---|---|
||||||||E|
|Net movement<br>in|funds|||||333,725|(6,311)|
|Add back: Depreciation||charge||||11,662|14,398|
|Loss/(prost)<br>on disposal||offixed assets||||1,101|1,359|
|Deduct: Deposit interest||||||(41)|(287)|
|(Increase)<br>in debtors||||||(192,337)|(367,469)|
|Increase<br>in creditors||||||217,067|291,875|
|Net cash provided|by / (used|||in) operating|activities|371,177|.(66.435)|
|17<br>Net debt reconciliation||||||||
|||||||Start ofyear<br>Cashtlows|At year end|
|Cash at bank and|in hand|||||96,314<br>407,280|503,594|
|Bank loan falling|due within||1|year||(4,630)|(4,630)|
|Bank loan falling|due in|less|than 5 years|||(22,222)|(22,222)|
|Bank loan falling|due after 5||years|||(23,148)|(23,148)|
|||||||96,314<br>357,280|453,594|
|18<br>Financial<br>instruments||||||||
|||||||2021|2020|
|||||||E||
|Financial assets that are debt||||instruments|measured|||
|at amortised<br>cost||||||1,422,100|820,560|
|||||||1,422,100|820,560|
|Financial<br>liabilities|measured|||at amortised|cost|583,489|381,181|
|||||||583,489|381,181|