2022-03-31-accounts

				Pacaee
Reference	and Administrative		Details
Trustees'	Annual 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 name	Charity name	Farming and Wildlife Advisory	Farming and Wildlife Advisory	Farming and Wildlife Advisory	Farming and Wildlife Advisory	Group South West Limited
Other names		FWAG SW
Charity number		1146071
Company	number	07865031
Trustees and Directors		A Daros
		C Fowle
		A Hosford		(Chair)
		M Pope
		M Morris
		SWalker		(appointed	19Oct 2021)
Chief Executive Officer		G Rumbold
Registered	Office	Hawkridge	House
		Summerfield	Way
		Chelston Business Park
		Wellington
		Somerset
		TA21 9JE
Auditors		Albert Goodman		LLP
		Goodwood	House
		Blackbrook	Park Avenue
		Taunton
		Somerset
		TA1 2PX
Bankers		Natwest Bank PLC
		26 -27 Fore Street
		Taunton
		Somerset
		TA1 1JQ

Total restricted fu	nds at31"	M	arch 2022 amounted to f427,561 (202	arch 2022 amounted to f427,561 (202	arch 2022 amounted to f427,561 (202	arch 2022 amounted to f427,561 (202	0	/21: 2195	,	271).
Table 1:Income,	expenditure		and retained income 2011 to 2022
Year-end 31stMarch	2013 E		2014 E	I	2015 ' E;	2016 ' 2017 E, E		2018	j	2019		2020	2021 E		2022 E
, 'Income	1,122,574,		883,675		951,848 ''	977,006 j 1,091,694		1,383,570	j	1,531,096		1,929,046	2,918,030	'	3,859,059
Expenditure	751257		888263		955957 j	1079836, 1067284		1,276,299',		1,584,517	'	1,935,357	2,584,305	',	3,650,006
',Retained income,	371,317		(4,588)	j~	(4109)',	(102830); 24410	!	107,271	j	(53421)(		(6311)j	333,725		209,053,
l Restri cted funds	97,475		47,042		3,434 )	(54,292) ' 55,088	,'37,002,,			(47,717);		(17,031)	74,270		232,290	'
Unrestricted funds,	' 273,842		(51630),		(7543) i	(48538): (30678)		70269	'	(5704)		10720	259,455		(23,237)
Retained income	371 317	, ''	(4588)	i	(4109)j	(102,830) i 24410		107271	~	(53,421)	j	(6,311),	333725;		209,053

					TOTAL	TOTAL
		Notes	Unrestricted	Restricted	2022	2021
			Funds	Funds	Funds	Funds
			f		E	E
Income from:
Donations and legacies			121,497	6,361	127,858	142,652
Trading activites: event income			7,488		7,488	11,022
Investment income: bank	interest		19		19	41
Other income						580
			129,004	6,361	135,365	154,295
Charitable activities		4	2,680,221	1,043,473	3,723,694	2,763,735
Total income			2,809,225	1,049,834	3,859,059	2,918,030
Expenditure on:
Raising funds			2,610	13,374	15,984	4,224
Charitable activities		5	2,843,242	790,780	3,634,022	2,580,081
Total expenditure			2,845,852	804,154	3,650,006	2,584,305
Net income/(expenditure)	before transfers		36,627	245,680	209,053	333,725
Transfer between funds		12	13,390	(13,390)
Net movement in funds			(23,237)	232,290	209,053	333,725
Reconciliation offunds:
Total funds brought forward		12	470,193	195,271	665,464	331,739
Total funds carried forward		12	446,956	427,561	874,517	665,464

					TOTAL	TOTAL
		Notes	Unrestricted	Restricted	2021	2020
			Funds	Funds	Funds	Funds
			F		E	E
Income from:
Donations and legacies			121,108	21,544	142,652	110,705
Trading activites: event income			11,022		11,022	23,619
investment income: bank	interest		41		41	287
Other income			580		580	2,231
			132,751	21,544	154,295	136,842
Charitable activities		4	2,083,115	680,620	2,763,735	1,792,204
Tote I income			2,215,866	702,164	2,918,030	1,929,046
Expenditure on:
Raising funds				4,224	4,224	39,804
Charitable 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 funds		12	107,585	(107,585)
Net movement in funds			259,455	74,270	333,725	(6,311)
Reconciliation offunds:
Total funds brought forward		12	210,738	121,001	331,739	338,050
Total funds carried forward		12	470,193	195,271	665,464	331,739

					Notes	2022	2021
Fixed Assets
Tangible Assets						17,267	11,468
Current Assets
Debtors						1,553,642	930,413
Cash at bank and	in	hand				370,865	503,594
						1,924,507	1,434,007
Creditors falling	due within			one year	10	~1,626.552	~734.641
Net Current Assets						897,955	699,366
Creditors falling	after more			than one year	10	(40,705)	(45,370)
Total Net Assets					13	874,517	665,464
Funds ofthe charity
Restricted Funds					12	427,561	195,271
Unrestricted Designated			Funds		12	17,267	11,468
Unrestricted General		Funds			12	429,689	458,725
Total Charity Funds					13	874,517	665,464

					2022	2021
				Notes		E
Net cash	provided by I (used in) operating		activities	16	(113,611)	371,177
Cash flows from investing activities
Interest income					19	41
Purchases	oftangible and intangible fixed	assets			(19,137)	(14,425)
Proceeds	from sale offixed assets					487
Net cash	provided by I (used in) investing		activities		(19,118)	(13,897)
Cash flows from financing activities
Cash infiows/(outfiows) from new borrowing				10		50,000
Change in	cash and cash equivalents in the year				132,729	407,280
Cash and	cash equivalent at the beginning	ofthe year		17	503,594	96,314
Total cash	and cash equivalent at the end	ofthe year		17	370,865	503,594

1.6	Debtors
	Trade debtors are recognised at the settlement amount	due after any trade discount offered.
	Accrued income is recognised at the settlement amount	due. Other debtors comprise prepayments,			which
	are valued at the amount ofexpense relevant to future	periods and other debtors, which are recognised				at
	the settlement amount due.
1.7	Cash at bank and in hand
	Cash at bank and in hand comprise cash on hand and call deposits, and other short-term			highly	liquid
	investments that are readily convertible to a known amount ofcash and are subject to an insignificant				risk	of
	change in value.
1.8	Creditors
	Creditors and provisions 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 orestimated reliably. Creditors and provisions are		recognised at their settlement
	amount.
1.9	Taxation
	The company is a registered charity applying all income	and gains to charitable	purposes and	is therefore
	not liable to corporation tax.
1.10	Pension contributions
	The charity operates a defined contribution pension	scheme. The scheme	and its assets	are held		by
	independent managers. Contributions are recognised in	the Statement of Financial Activities in the period				in
	which they become payable in accordance with the rules ofthe scheme.
	Fund accounting
	General funds are unrestricted funds receivable or generated for the objects		of the charity without		further
	specified purpose and are available as general funds.
	Designated funds are unrestricted funds earmarked by the trustees for particular purposes.			The trustees
	have designated certain unrestricted funds, representing	the net book value ofthe unrestricted		fixed	assets
	used to enable FWAGSW to fulfil its charitable activities.
	Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure			which	meets
	this criterion is charge to the fund, together with a fair allocation of management		and support costs.
1.12	Leasing and hire purchase commitments
	Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and
	depreciated over the shorter ofthe lease term and their	useful lives. Obligations	under such agreements are
	included in creditors net ofthe finance charge allocated	to future periods. The	finance element	ofthe	rental
	payment is charged to the Statement of Financial Activities so as to produce a constant periodic				rate	of
	charge on the net obligation outstanding in each period.	Rentals payable under	operating leases are charged
	to the Statement of Financial Activities as incurred over	the term ofthe lease.
1.13	VAT
	The charity has a partial exemption from VAT. Irrecoverable VAT is included		in the costs ofthose items			to
	which it relates.

							2022	2021
							E
Operating	lease rentals						26,956	23,240
Depreciation		and amortisation		ofowned tangible 8 intangible		fixed assets	13,338	11,662
Loss/(profit)		on disposal	oflixed assets					1,101
Auditor's	remuneration		- audit	fees			5,250	4,050
			—other	services and irrecoverable	VAT		2,075	1,782

					Unrestricted	Restricted	Total
					2022	2022	2022
					E		E
Donations	and gifts				23,721	200	23,921
Kingtisher	scheme					6,161	6,161
Membership subscriptions					97,519		97,519
Thames Water Community			Relief Fund
Exceptional	government	funding:
Coronavirus	Job Retention		Scheme		257		257
Local Council Discretionary			Coronavirus	Grants
					121,497	6,361	127,858
					Unrestricted	Restricted	Total
					2021	2021	2021
							E
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

4 Income	from cha	ritab	le activities
				Unrestricted	Restricted	Total
				2022	2022	2022
					f	F
Core work				235,180		235,180
Project work				2,445,041	1,043,473	3,488,514
Total income	from charitable		activities	2,680,221	1,043,473	3,723,694
Project work consists		of:		Unrestricted	Restricted	Total
				2022	2022	2022
					F
Government	grants			1,119,274	880,485	1,999,759
Other grants				91,305	157,948	249,253
Government	contracts			831,918		831,918
Other contracts				349,921	5,040	354,961
Farm Plastic	Recycling			52,623		52,623
				2,445,041	1,043,473	3,488,514
Income from charitable		activities —2021
				Unrestricted	Restricted	Total
				2021	2021	2021
						'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	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

	Unrestricted	Restricted	2022
Salary costs	1,303,962	224,215	1,528,177
Subcontractor costs	39,072	200	39,272
Project and core direct costs	1,231,426	550,557	1,781,983
Travel and subsistence	47,896	I2,283	60,179
Oflice costs	127,882	13	127,895
Admin costs	95,572	945	96,517
Admin services	(2,567)	2,567
	2,843,242	790,780	3,634,022

		Unrestricted	Restricted	2021
				F
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

Wag	es and salaries
		2022	2021
Salaries	and wages	1,373,051	1,094,857
Social Security costs		101,528	83,070
Pension	costs	53,598	41,651
		1,528,177	1,219,578

	2022		2021
	FTE	Total	FTE	Total
Project work	40	48	33	40
Administration	5	8	5	7
	45	56	38	47

		Furniture
			Computer
			and other
		and Cxtures	equipment		Total
					E
Cost:
At 1 April	2021	3,099	54,898		57,997
Additions Disposals		1,930	17,207 ~3627,		19,137 ~3,627
At 31 March 2022		5,029	68,478		73,507
Depreciation:
At 1 April	2021	2,161	44,368		46,529
Charged Disposals	in the year	980	12,358 ~3,627	13,338 ~3.627
At 31 March 2022		3,141	53,099		56,240
Net book	value:
At 31 March 2022		1,888	15,379		17,267
At 31 March 2021		938.	10,530		11,468

	2022	2021
	F
Trade debtors	1,271,483	797,049
Accrued income	265,784	118,561
Other debtors	16,375	14,803
	1,553,642	930,413

0 Creditors reditors: amounts	falling due within one year
		2022	2021
			E
Loans and borrowings		5,123	4,630
Trade creditors		598,607	343,358
Accruals		93,708	137,097
Taxation and social security		148,821	177,277
Deferred income		23,680	19,245
Other creditors		156,613	53,034
		1,026,552	734,641
reditors: amounts	falling due after more than one year
		2022	2021
			F
Bank loans		45,828	50,000
Less: shown as due	within one year	(5,123)	(4,630)
		40,705	45,370
Split as:
Due within two to five years		21,818	22,222
Due after more than	5 years	18,887	23,148
		40,705	45,370

		2022	2021
Included	within donations:
Membership subscriptions		23,680	19,245
Deferred	income as at 31 March 2022	23,680	19,245
Deferred	income as at 31 March 2021	19,245	18,075
Released	in year	(19,245)	(18,075)
Deferred	in year	23,680	19,245
Deferred	income as at 31 March 2022	23,680	19,245

				1 April			Transfer	Transfer	31 March
				2020	Income	Expenditure	between	funds	2021
								F
Restricted funds
Axe & Otter CSF					9,500	(855)		(8,645)
Bledington &Westcote	Brook		WILD		29,924	(24,853)		(5,021)	50
Brue Priority Catchment	Project				12,165	(5,058)		(5,831)	1,276
Carrant Overbury Collaboration				9,975		(2,198)			7,777
Coastal Levels Project					16,292	(16,292)
Compass Project					20,000	(18,661)			1,339
CPF Catchment 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 Coin	WILD			57,348		(57,348)
GREAT Project					170,000	(32,166)			137,834
Healthy WILD Windrush	Project			5,806	6,625	(10,186)			2,245
KAS - General 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
Mooriinch Moors Association					900				900
Network Rail Enhancement		Corridor				(194)			(194)
Our Parish - Wildlife &	Water			1,500				(1,500)
Quantocks & Exmoor CS/ELM Advocacy					14,400	(5,035)		(9,365)
Saving Devon's Treescapes					9,500	(6,793)			2,707
Shelterbelts - Great Western			CF		7,318	(6,838)			480
Somerset Frome Multi-Benefit			WEIF		36,320	(17,965)	(18,068)		287
Somerset Frome (S.106)					49,947	(48,276)			1,671
Somerset Trees for Water (EA)					95,000	(57,980)	(37,020)
Thames Water Community		Relief Fund			20,000	(20,000)
Tree Council - Glos Hedge Restoration					32;987	(31,396)		(1,591)
Tree Council / NR Community			Tree Planting		17,497	(15,672)			1,825
Trees Seeding Trial				506		(250)			256
Upper Bristol Frome NFM						(1,800)		1,800
Upper Thames 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 Trust Shelterbelt		Funding			5,000	(639)		(4,361)
Restricted funds				121,001	702,164	(520,309)	(107,585)		195,271
Unrestricted funds
Designated funds				10,293	-	(13,250)		14,425	11,468
General 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
									Page 30

As at 31 March 2022	Unrestricted	Restricted	Total
	E
Fixed assets	17,267		17,267
Current assets	1,377,422	547,085	1,924,507
Creditors due within one year	(907,028)	(119,524)	(1,026,552)
Creditors due after more than one year	(40,705)		(40,705)
	446,956	427,561	874,517
As at 31 March 2021	Unrestricted	Restricted	Total
Fixed assets	11,468		11,468
Current assets	1,139,971	294,036	1,434,007
Creditors due within one year	(635,876)	(98,765)	(734,641)
Creditors due after more than one year	(45,370)		(45,370)
	470,193	195,271	665,464

Payments falling due:	2022	2021
Within one year	30,898	20,005
Between two and five years	78,600	64,280
In more than five years		3,462
	109,498	87,747
OTHER ASSETS
Payments falling due:	2022	2021
Within one year	3,895	3,974
Between two and five years	5,842	9,590
In more than five years
	9,737	13,564

					2022	2021
					f	f
Net movement in funds				209,053		333,725
Add back: Depreciation		charge		13,338		11,662
Loss/(profit) on disposal		offixed assets				1,101
Deduct: Deposit interest					(19)	(41)
(Increase)	in debtors			(623,229)		(192,337)
Increase	in creditors			287,246		217,067
Net cash	provided by / (used in) operating		activities	~113,611		371,177
Net	debt reconciliation
				Start ofyear	Cashflows	At year end
				f	f	f
Cash at bank and in hand				503,594	(132,729)	370,865
Bank loan	falling due within 1 year			(4,630)	(493)	(5,123)
Bank loan	falling due in less than 5years			(22,222)	404	(21,818)
Bank loan	falling due after 5years			(23,148)	4,261	(18,887)
				453,594	128,557	325,037