Woodcraft Folk Education for Social Change since 192 5 Spanning the world ', with friendship 11 WOODCRAFT FOLK ANNUAL REPORT 2022 www.woodcraft.org.u k/ 020 7703 4173 Trustees, Annual Report for the year ended 31 December 2022 ANNUAL REPORT AND ACCOUNTS 2022 Reference and administrative details Charity name.. Woodcraft Folk Charity number.'1148195 and in Scotland SC039791 Company registration.. 8133727 Registered Office: Holyoake House, Hanover Street, Manchester, M60 OAS General Councll (Trustees & Directors) for the period: Aggie Taylor (Chairl Sapna Agarwal (Chair of Staffing) oland Susman (Treasurerl Nadia Asri (Lead Safeguarding Trustee) Edmund Moriarty (Lead Health & Safety Trustee) Thomas Boxall {Lead Membership Trustee) Jeni Dixon ILead Membership Trustee) Tamsin Pearce (Lead Sites & Centres Trustee) Jack Walker (Lead Sites & Centres Trustee until August 20221 Pip Sayers (until August 20221 Joshua Dodd luntil August 20221 Claire Slocombe (Scottish Rep until September 20221 Tom 8rooks Jeremy Hudson Delilah Wallbank Eedie Baker-Thompson Ifrom August 20221 Ray Maynard-vesely (from September 20221 Spike Asri Ifrom September 20221 lack Brown (from September 20221 Emma Britton-voss {from November 20221 Huw Hickman (from December 20221 Individuals who serve{d) as a trustee for the charity in holding the title to property belonging to the charity Andrew Bibby Jess Cawley John Keyworth lan Millward John Slater Julie Thorpe Company Secretary Debs Mccahon, Chief Executive Officer Auditors.. Buzzacott LLP, 130 Wood Street, London ECV 6DL Bankers.. UnityTrust Bank plc, Planetary Road, Willenhall, WW 9DG The Co-operative Bank plc, 60162 Pinstone Street, Sheffield, Sl 2NP KEIN R)CK AUFJAZZI j. c>wKCI. CONTENTS l. Charitable objects and key messages 2. Chair's introduction 3. CEO overview 4. Common Ground ii 5. Impact & public benefit 13 6. Increasing and widening participation 19 7. Equality, Diversity and Inclusion 21 8. Future plans 24 9. Financial review 25 10. Structure. governance and management 32 11. Independent Auditor's Report to the trustees and members ofwoodcraft Folk 37 ri.Ili: *' jr]11 I. CHARITABLE OBJECTS & KEY MESSAGES The charitable objects of Woodcraft Folk are the advancement of education and the empowerment of children and young people for the public benefit by: encouraging children and young people to participate in society. improving their lives and others through active citizenship. and promoting the interests and welfare of children and young people. Key messages We are Woodcraft Folk and... ..wo change the world We support our members to celebrate and question the world around them. We enable them to bring about the changes that they want in order to create a more equal and caring world. ..we are youth led We support young people to participate, take the lead, and make decisions about their programme and how the organisation is run. We empower them to become active citizens locally and globally. ..we welcome everyone Our groups, events, centres and volunteer roles are open to all. We do our best to remove any barriers to participation. ..we are co-operatlvo We practice cooperation and teamwork through all of our activities. ..w• und•r$tand and ra$p•¢t our on• world We think it's important to learn about our environment and how we can take better care of it. We develop international understanding and friendship through our activities and exchanges. ..w•'v• b••n runnlng slnce 1925 and wo're still going strong. We've changed over the past century but draw on our heritage and what we've learnt as we move forward. 2. Chair's introduction During 2022 Woodcraft Folk has been busy with loads of exciting projects, activities and of course Common Ground! Throughout this report you will read how Woodcraft Folk has flourished, combining the skills we learnt through Covid-19 to deliver engaging and empowering youth work both in person and online. The ma1ntrusfor0urstaff,￿)lurnt￿r5and young F£rrlethr0ugl-M￿tt2O22wRsOur big international camu Common Gr￿rnd that tc£k in the summer after LEirYJ in %)3). Fccugng on them￿ of tcgethern&% international gjidarty and fiiendshin this camp kyought tcgether children ar￿l￿rng tE(p￿frOM 27dtfferentorgani￿tK)rSand 23dtfferent(x)untr IL was a kEautrful ten da￿ (not induding ￿ up and tkck d(Yhml of practinl c(x)tEration wtth dstricts and groupE svvapping ￿rnFir¥j traditK)rE in th￿rI￿lIag￿ and tCAAfflS Central proJram and eveniry pr￿rarn tyought ew3()ne to3etrEr encouraging eX￿rIMe￿￿tion ard ex[A￿tiC around conflict and pEac4 anti-racism anti-￿￿IsrQ the enmronment and rn1grat￿, ¢xK)watK)n, WcKKlcraft Folk heritage, feminisw das% art and crafts and much much more. Everyonewas i￿luded wtth srEcffic actTrittI￿ for dnferent age group￿ and a whole centre for un￿r lts SharirYJ of kncMl￿￿ge arKI ideas of all ag￿ was er￿uraged with a cr￿5 centre afterrYx)n of aCt￿￿£SOn fashDning a newworld and ￿￿t0 I￿e￿rvalUeS0f eyualty, ifKJuson and c(x)peratDn. The camp tru￿ an exerci* in cducatK)n for change e￿de￿e of intemational g)IKJarityandjoy. As V￿11 as ccordinatEd village, town arKI ￿ntral proJramme Common GrourKJ FKst£¥J LK>th international and UK ba￿1 prOJ￿ts i￿luding Emp4Ct, Joumey to Youth Leadership, Pea communi(*0￿ and knialist EducatDn TcolktL brought tcgether young rE0p￿ in fr]er￿shIp, allomqng more Fkqrticipants to come to camKJ We alx) were able to u* x)me of the generous legacyfrom RcxJer Pdrting our groups and volunt*rs I would liketo note a personal thankyou for the dedication and pa￿lon they bring. While this report is a reflection and celebration of the last year, we have hit the ground running in 2023 plans for Venturer Camp this August in Biblins steaming ahead and coordination m*tings for Camp 100, our centenary celebration happening in 2025 already behind us in February. Thankyou to everyone who makes w￿craft Folk the movement it is from the children and young people, to the volUnt￿rS both national and international and the sLaff and trust Blueskies Aggie Taylor Chair of General Council 3. CEO overview I'd like to start by thanking all Woodcraft Folk volunteers- those who run groups, who have weeded the herb garden at Cudham, sit on committees, built a fence at Lockerbrook, organise events, raised funds or kept the booksl Without the dedication, passion, knowledge and energy of Woodcraft Folk volunteers it would not be possible to give children and young people the opportunities we do. Thank you. Highlights from 2022 include.. Woodcraft Folk centres fully reopened after nearly 2 years of COVID closure and restrictions- including my first visit to Height Gate. The network hosted 25,296 bednights, returning to 2019 levelsl Welcoming new groups to the Woodcraft Folk network including Glossop, Peckham, Southwark Common Ground, creating an international co-operative community in a field was awe-inspiring. Tom, Common Ground Chair, shares more about Common Ground below. Providing regular volunteer training opportunities with monthly webinars and workshops at regional gatherings. A return to international activity, with young members participating in the Kids Got Flights project, an exchange to Portugal, Journey of Youth Leadership, KLH Winterschool and much more. Increasing the staff team by recruiting a new Communication Manager and Fundraiser. Together they have improved communication and successfully co-ordinated two online match funding campaigns which will see thousands of children benefit from a Woodcraft Folk experience. I'd like to end with a few more final thank yous.. l.Pip, Jack and Josh, three Trustees who stepped down at the AGM in August. Thank you for everything you contributed to support the organisation through the difficult COVID years. 2.The Common Ground Board (Tom, Jack, Hannah, Emma, Esther, Eduardo, Laurie, Ellen, Frankie, Nic, Jack, Izzy, Nick, Molliel you are all amazing. With energy and dogged determination you pulled off an event that will be forever remembered by young members as awesome, but by me for the tasty food and the diverse programmel 3.our ESC volunteers, who brought international understanding to Woodcraft Folk- Luisa, Sandra, Eva, Sara and the Common Ground ESC team who were fabulous. 4.Staff who left the team in 2022 - to Richard Holderness after 17 years at Height Gate, Ethel julia Arango Mclver who also supported Height Gate, Adam Hosler who provided maternity cover to the Centres team, Pauliina Keinanen who ably managed Common Ground, Andy Taylor who helped to raise standards at our Centres as they reopened, Eireny Akubeze for all the engaging outreach work and Marvin Joseph who helped keep Lockerbrook gleaming. Debs Mccahon Chief Executive Officer io 4. COMMON GROUND professional if it's possible to host 2,700 people for 10 days from 23 different countries including food, accommodation and entertainment for £215 per person they would tell you it cannot be done. But Woodcraft Folk and our sister organisations across the IFM-SEI network pull it off. It is a testament to our collective culture, our belief in each other, our tolerance and commitment to making the world a better place that events like Common Ground are even possible as they are. From the Spring of 2016 the Common Ground board have been tending the embers of Woodcraft Folk International camp, but it was in 2022 when it finally roared into life. From January to August, the Board and l experienced an exponential growth of everything Common Ground., volunteers, staff, ideas, bookings, money, problems, tents, emails, merchandise, wristbands, fear, flights, excitement, questions. For so long we had been pushing the camp forwards but by the spring it was all we could do to hold on as it careered forward under its own momentum. As the chair of the Common Ground Board, it's my job to take on all the responsibility of the camp, then parcel up little bits of responsibility and find people willing to take them on. It is an act of faith. Faith that within our movement there are the people, skills, time and energy to pull off this impossible event. I'll be honest there were moments when I didn't know if we had it in us. But it Woodcraft Folk international camps, like Common Ground, should be impossible. If you asked any event was the privilege of my life to experience Woodcraft Folk at its best, for months on end every time I thought we were trapped, Woodcraft Folk found a way out. It didn't matter- tents, cafe teams, Kps, Electricians, computer systems, designs, rest, stewards, encouragement, knowledge of post brexit import-export-controls, broken marquee fixes, solutions to thorny social problems, an enormous amount of paying-for- stuff-then-getting-paid-back-later- you, the people in Woodcraft Folk always provided. 11 Taking down the tent because of the storm - I realised what we are able to accomplish, when everybody helps together 11 Z50fia- 25- Cornmon Ground ESC Team young volunteer rron) Austri reading this will have in some way, big or small, contributed to Common Ground being possible. I think I speak for many of us when I say that Woodcraft Folk International camps are where I feel most safe and most at home. As we look back on 2022, 1 think we should take a moment to be proud of who we are, and what we do. No other organisation creates anything like them, and they are something we in Woodcraft should be incredibly proud of. While the Common Ground board can create a rickety skeleton of an international camp it is the people of Woodcraft Folk and IFM-SEI who brought it to life. It is you who bring the kids and the kit and the clan lists. Everybody om Brooks Chair of Common Ground Board 4/jL 5. IMPACT & PUBLIC BENEFIT Activities were excellent and well matched to a group of adults and children with a wide range of experience. Excellent instructors and support Family & Friends group visiting Lockerbrook Group actlvlty Peckham Elfins Bromley Woodchips Sheffield Derwent Woodchips Wray Valley Elfirns The majority of our groups participated in Common Cround, as well as returning to a full programme of local camps and residentials for the first time since 2019. Woodcraft Folk's group network included 213 groups during 2022. Of these, 21 notified that they remained temporarily closed, following the extended disruption to their activities by the pandemic. During 2022, the following new groups were registered as part of Woodcraft Folk.. Our group network is supported, both directly and indirectly, by almost 2,500 active adult volunteers. Of these, 470 were recruited throughout 2022- a welcome return to pre-pandemic levels of volunteer recruitment. Wivenhoe Pioneers Glossop Elfins St Albans Venturers Plymouth Elfins (two groups) Ivydale Elfins 13 C•ntr•s actlvlty In 2022 Woodcraft Folk residential education and activity centres provided residential and residential site based activities and experiences for 7906 Young People and 5219 adults. The Centres collectively generated £363,397 income, re- investing that income into staffing, site premises maintenance and improvement, educational resources, activities and programme development and increasing access for all. Gemapark, an online booking system, has been successfully introduced as the bookings management system for all Centres and provides new opportunities and benefits for customer and group engagement, impact analysis and data reporting. participating Young People to achieve and reflect on many benefits including.. The Centres staff team engaged and supported over 60 volunteers lexcluding volunteers attending with groups). Volunteer activity included., steering centre visions, monitoring centre finances, developing customer relationships, wardening, activity delivery, site maintenance and development, and staffing support. Engagement with learning Ability to overcome personal and group challenges personal achievement and development of self-awareness, ambition and self confidence Knowledge and understanding of environment Development of life-long social, physical and intellectual skills Developing and maintain positive inter-personal relationships with and between others Develop independent and personalised learning skills and capacities Appreciate, develop and apply collaborative learning skills Through structured activity programmes, high quality residential provision and a focus on personal challenge, social development, environmental action, cultural learning and through regular centre evaluation, Woodcraft Folk residentials have enabled 14 Woodcraft Folk Centres are contributing to several Better Outcomes impacts as stated in the Business Plan 2020- 2025. For example; Nlore children and young people engaged Sig nificant I ncrease from previous year reflected in bed night percentages Greater use of alternative ways to engage children and young people in our aims and principles Development of programmes and outreach offer Open to all Improving programmeto align with core values and principles Fleducing the barriers to participation by offering varied opportunities to engage in Woodcraft Folk's aims and principles Campsfor all, opening to families, engaging with partners Increased co-ordination Strategic development to improve cross-centre working, alignment to central tea m priorities and developing wider partnerships Conslstent offer to children and young people Introducing new management systems, processes and delivery Structures across centres to unify approaches to delivery Young people enjoying our programme, having access to comfort & increased confidence Feedback from participant young people, groups leaders Project activity During 2022 Woodcraft Folk successfully engaged a broad range of young people in a number of targeted project activities, including many international opportunities Spanning the world with friendship. Activities included.. 15 #Kids got rights #iwlll Bereavement An international project involving young people from Slovenia, Austria, Catalonia, Italy, Denmark, Finland and the United Kingdom. 11 young Woodcraft Folk members took on the role of SuperHeroes, who delivered workshops to over 100 adults, children and young people raising awareness of the UN Convention on the Flights of the Child. Voung people had opportunities to travel to Austria and Barcelona to share their experiences of Children's Rights- where they are heard and represented and when they weren't. The project finished at the end of 2022 publishing a Children's Rights toolkit. Funded by the Coop Foundation and delivered in partnership with The Kite Trust, this project was developed in response to concerns raised by young people following their experience of bereavement and suicide amongst their peers. During the project we also worked with Cass Humphries, a Thanatologist who has a plethora of experience supporting people of all ages through grief and bereavement. The project finished at the beginning of 2023, launching a Bereavement Toolkit for youth work setti ngs. Growing with Grief Pr￿. European Solidarity Corps Woodcraft Folk hosted a number of long- term placements supporting activity at Lockerbrook, with Common Ground and communications. In addition, 20 volunteers were recruited to support Common Ground - helping build the camp community, undertake stewarding duties, run the camp shop and media centre. Young people were hosted from Germany, Finland, France, Catalonia, Belgium, Austria, Greece & Italy. 16 Green Influencers Camps for All Funded by the Ernest Cook Trust. The Green Influencers project engaged 123 young people in green social action projects across Bradford and Leeds. Our Green Mentor has engaged young people from 'Breaking down barriers, who are a multi faith, cross cultural youth group from Leeds. The group went on a day trip to spend time outside the city and took part in litter picking and canoeing. For some of these young people it was their first time leaving Leeds and their first time on a trainl The group then designed and built a community garden at the mosque sports centre with help from others in the community. Camps for All welcomes children and young people to Woodcraft Folk centres for outdoor adventures, open to those young people who -don't attend regular weekly group night5. In 2022 34young people engaged in Camps for All re51dentials, which included a number of subsidised places for pupils attending Coop AcademyTrUSt schools.The camps attracted a diverse range of campers.. 210/0 Wlth additional support needs,180h people of colour & 60 young carers.The 2023 calendar of events has been extended to include activity at all Woodcraft Folk centres. Life Skills Project 2022 saw the end ofthe school based outreach activity known as Life Skills. Development Officers and volunteers worked with London based schools to deliver weekly sessions on climate change, Children's Rig hts and co-operation. 17 All Change Started in 2020, the All Change project has seen young people trained in carbon literacy and deliver workshops to children, young people, teachers and youth workers. Working in partnership with The Future We Want, young people designed and delivered games and activities to support young people to learn about the climate emergency. With additional funding from the Royal Society of Chemistry, theyoung peer educators produced a badgework programme called'Take action for our planet,. The project finished in early 2023, sharing lessons learnt with the Association of Science Education conference. EM-PACT An international project involving young people from Slovenia, Zimbabwe, Germany, Norway, Palestine and the United Kingdom. The project saw Woodcraft Folk young members visit Slovenia and Berlin to share their experiences of the pandemic and identify good practice in online youth work. The project continues into 2023. Re-ignite Funded by the Jack Petchey Foundation. Designed to relaunch local Woodcraft Folk groups, this London based project supported the development of new groups in Southwark, Hammersmith & Fulham. The project also delivered volunteer training to groups across London. Heading to 100 Hosted a symposium exploring Woodcraft Folk camps, songs and approach to youth voice. The symposium is part of a wider piece of work celebrating Woodcraft Folk's heritage as we prepare for our centenary in 2025. 18 Battery power Journey of Youth Leadership Funded by the Floyal Society of Chemistry, saw teachers, engineers and young people come together to learn about batteries. The project facilitated hands-on workshops exploring the chemistry of batteries and how the common battery has developed in recent years. It also supported 5 Districts to build their own solar power system (with batteries) to generate electricity at camps across the country. An international project involving young people from Chile, Nicaragua, Austria, India, Finland, Norway, United Kingdom and Spain. The project has produced a Good Governance Guidance document for engaging young people. In addition the staff and volunteers have delivered a wide range of outreach activities, including south London based sessions in partnership with SENSE. 6. INCREASING AND WIDENING PARTICIPATION 19 In 2018 Woodcraft Folk agreed its &￿tegiC r2Ldu with a focus of increasing and widening participation, ambitions included= Strengthening local groups and their volunteers Empowering young people Increasing diversity and improving inclusion Being better known and understood Delivering a values driven programme of activities Recruited S new young Trustees, to ensure young people's voices influence the organisation's decision making Local groups continued to engage young members in designing their programme Outreach activities and play days in public parks to attract new families Recruited volunteers to join a new Equality, Diversity and Inclusion working group Employed a new Communications Manager to progress our branding and improve organisational awareness. They have produced a new Communications Strategy, which has seen social media engagement increase.. Instagram went up 600AI Circulating programme suggestions to group leaders, including the development of a new Badgework programme focused on climate change Attracted funding through the Big Give to support additional outreach and residential experiences across the network 2022 saw a return to camping for most groups, which had been distributed due to COVID restrictions in 2020 and 2021. Other activities included.. 34 volunteer training events, online and in person 20 7. EQUALITY, DIVERSITY AND INCLUSION Woodcraft Folk Trustees undertook equality, diversity and inclusion monitoring of Trustees and staff. It is an important step to monitor who is engaged to identify those who are under-represented. themselves as a primary carer for a child 15.40/0 of Trustees describe themselves as a primary carer for an adult 62% described themselves as male, 31% female and 7% non- binary 71 % described themselves as white British or white English, 7% as Asian with others describing themselves as Irish, Scottish or other 54% described themselves as heterosexual, others described themselves as gay, bisexual, pansexual or preferred not to say Woodcraft Folk's Trustee team survey results showed: 23% of Trustees describe themselves as having a disability 15.40A of Trustees describe themselves as having a health condition which impacts on their l ives 23¥0 of Trustees describe themselves as neuro-diverse 38.5% of Trustees descri be 21 Woodcraft Folk's staff team survey results showed.. 450h described themselves as a primary carer for a child 5% described themselves as a primary carer for an adult 680A described themselves as heterosexual, whilst others described themselves as lesbian, pansexual, bisexual, asexual and other 20010 of the team described themselves as having a disability 350A of the team described themselves as having a health condition which impacted on their life. 16Yo of the team described themselves as neuro-diverse 700kn described themselves as female, 20¥0 as male, 5% as non- binary and 50A preferred not to say 700/0 described themselves as white British or white English, 5% as mixed white/African and others described themselves as other or preferred not to say An Equality, Diversity and Inclusion Working Group was established to undertake research and develop a strategic approach to increasing and widening participation within the organisation. Plans are in place to complete inclusion monitoring of volunteers and young members in 2023. This project so far has given me a chance to see different ways of engaging different young people and really be able to show young people's voices and thoughts to others Lilith - 17 - DF from Brighton E-mpACT project participant 22 OUR YEAR IN NUMBERS NEW GROUPS 25, 296 bed nights at Woodcraft Folk centres 2449 adult volunteers 34 training ewents delivered by the Membership Team 18 young people engaged in the #iwill Bereavement project young people attended a Camps forAII event supet Heroes engaged in Kids Got Rigbts project 123 2,700 young people engaged in the Green Influencers Scheme. delivering 5 green social action projects campers at Common Ground camp 27 ESC PLACEMENTS HOSTED 23 8. FUTURE PLANS 2022 saw many groups return to typical activities following two years of COVID restrictions, in 2023 we will continue to work with local groups to recruit young members and volunteers - reaching and exceeding 2019 levels of engagement. Our Communications Manager has a number of campaigns planned to attract new volunteers and young members to the organisation. Other plans include.. Beginning a new partnership arrangement with Free to Be Kids, which will see them use our Cudham Environmental Activities Centre for their residential activities. Not only will this partnership support more children and young people to benefit from a residential experience, but will also support the long-term financial sustainability of the centre. Hosting Venturer Camp 2023, a residential experience for13-17 years olds designed and managed byyoung people Progressing our centenary plans, including launching a centenary celebration fund and making plansfor Camploo Achieving quality accreditation for our network of residential centres, following the success demonstrated by Lockerbrook Farm Outdoor Activities Centre in its successful Environmental Quality Mark and Learning Outside the Classroom Quality Badge Begin consultation to develop our 2025-2030 strategic plan, taking Woodcraft Folk into its second century 24 9. FINANCIAL REVIEW and its role in introducing children and young people to these principles through the educational work undertaken. Funding from the co- operative movement includes national, regional and local grants, some of which are linked to the delivery of co-operative education Principal Funding Sources There are four key strands to the revenue received by Woodcraft Folk. A significant proportion of income derives from the membership in the form of annual subscriptions, donations, payments for camps, group nights and other events, and purchases from the Folk Supply catalogue. Where appropriate, members are asked to register donations for Gift Aid to enhance the value of these receipts. A second key funding stream comprises money from grant-making bodies such as Lottery Funds, charitable trusts, foundations and government agencies. Some project work and, where allowable, an element of core funding, is supported by grants from these funders and Awards for All provides a number of small grants to groups for their equipment and local activities which support our volunteers to deliver our key activities for children and young people. work in partnership with co-operative Societies. Woodcraft Folk has worked closely with the trade union movement to educate and empower young people about union work, and we run an affiliation scheme through which national trade unions, branches and regions can support our work through annual donations. Fourthly, there is the income generated by our outdoor centres delivering environmental education and outdoor activities for our groups, schools and other youth organisations. The third source of revenue derives from the co-operative and trade union movement. Woodcraft Folk has, since its foundation, been supported by different co-operative societies because of its promotion of co-operative principles and practice Fundraising Woodcraft Folk's fundraising strategy 25 seeks to diversify income streams. The majority of funds are raised from members, supporters and grant- making bodies. Woodcraft Folk does not normally fundraise from members of the general public who have no pre-existing relationship with the organisation. joined the Champions for Children campaign in June, and the Christmas Challenge campaign in December. We raised a very successful total of £31,715.06 to reduce financial barriers and help mar)y more children experience Woodcraft Folk activities and residentials. A variety of fundraising activities were undertaken during 2022 to encourage donations from supporters, including: events. promoting online donation platforms via social media, websites and mailing lists,. match funding campaigns," and smaller donation methods such as Easy Fundraising and Union Lotto. We encourage supporters to register for Gift Aid to increase the value of eligible donations. The Trustee Board and the Senior Management Team oversee the fundraising carried out by the organisation, and in 2022 created the paid staff role of Fundraiser (Legacy and Individual Giving). Any complaints about fundraising activities should be directed to the Chief Executive and would be dealt with using the Woodcraft Folk complaints and disputes procedure. Woodcraft Folk are registered with the Fundraising F2egulator and are committed to the E￿LiLIng Promise and the C LiQ2. The Code forms an In 2022, Woodcraft Folk took part in a match funded donation campaign for the first time, via the 8ig Give. We ij important part of Woodcraft Folk's Funding & Fundraising Policy, and informs other policies and procedures including the Privacy Policy, Supporting Vulnerable Persons Policy and Complaints Procedures. The Code is used when considering and implementing new fundraising activities, to ensure that Woodcraft Folk is acting according to best practice. Woodcraft Folk received no complaints about fundraising activities during 2022, nor were we aware of any failures to comply with the Code of Fundraising Practice. Woodcraft Folk did not make use of a professional fundraiser or commercial participator to raise funds during 2022. Volunteer fundraisers ran events, submitted grant applications, shared online donation promotions, and encouraged donations to match funds and affiliate schemes. Fundraising resources are shared with volunteers on our website and shared drive, including policies, procedures and example fundraising activities. Grant fundraising training was delivered at different locations across the country. Institute of Fundraising guidance around Treating Donors Fairly. The policy applies to all staff and volunteers, and is reviewed by the Trustees every three years. All staff and volunteers take part in safeguarding training. We believe everyone has the right to donate if they wish to and are able to do so, which is why we offer further support for people in vulnerable circumstances who want to make a decision about whether to make a donation. To protect vulnerable people during fundraising activities during 2022, Woodcraft Folk had in place the Supporting Individuals in Vulnerable Circumstances Policy and the Supporting Vulnerable Persons Policy, now combined into the Supporting Vulnerable Persons Policy. This policy follows the Code of Fundraising Practice and the Volunteers, Contribution Woodcraft Folk is dependent upon the time volunteered by individuals in all areas of our charitable activities and the in kind contribution this 27 makes to the operation of the charity is crucial. We would like to thank all the volunteers who have given up their time to deliver our activities without whom we could not exist. The charity holds the following general reserves, which relate to the core support operations of the charity and those parts of the organisation to which the Trustees delegate authority for managing staff and/or significant assets. This includes our four campsites and outdoor centres. Reserves Policy The Trustees reviewed the charity's Reserves Policy at the start of 2022 and confirmed the policy remains appropriate and adequate to ensure the charity remains a going concern while taking advantage of opportunities to develop further. Since it is the policy of the charity not to borrow money for working capital and for bank accounts not to go overdrawn, a working capital reserve is held to ensure that liabilities can be met when they fall due. The level of the working capital reserve considered necessary is computed taking account of the expected timing of receipts and expenditure and a prudent estimate is that it should be in the range of £IOO,000 to £200,000. The range is based on the assumption that where the charity secures restricted grants they will usually be paid in advance and would not require Woodcraft Folk to provide working capital for the project. Unspent restricted funds are not counted towards free reserves as they can only be spent for the purposes for which they were donated- the trustees cannot change the purpose of the restricted funds without the permission of the donor. Woodcraft Folk's unrestricted funds fall into two categories= l. Designated Funds.. Funds which the Trustees have decided must be spent on a specific purpose within a specific timeframe. Details of the various designated funds are set out at the end of this policy. 2.General Reserves: Funds which are neither restricted nor designated. The Trustees have agreed the following reserves policy to establish target ranges for the working capital reserve and the contingency reserve and to set out guidance for what to do when the levels of reserves fall outside these ranges. 28 tp Even when activities are well planned, there is a degree of uncertainty about future cash flows. Income may fall or expenditure may increase in ways that are not anticipated. The reserves policy includes a target to meet unanticipated financial liabilities, taking account of the financial risks faced by the charity. A prudent estimate of what this should be lies in the range of £IOO,000 to £250,000. of £450,000, the Trustees will agree a plan to invest these free reserves in development activity which supports the charitable objects. The Trustees take the view that free reserves should not be used to subsidise routine activity. Free reserves at 31 December 2022 (excluding funds which have been designated for specific purposes) a mou nted to £938,68212021 Restated £1,002,196). A plan is being developed to invest the reserves in excess of £450,000 over the next 3-5 years. If free reserves fall below the lower threshold for the Working Capital Reserve and the Contingency Reserve of £200,000, the Trustees will agree a plan to rebuild reserves to a prudent level within the next two to three years. The Trustees take the view that it might sometimes be prudent to set a deficit budget to enable investment that will support rebuilding reserves, but that the charity should not borrow money to invest in income generation. If free reserves are above the upper threshold for the Working Capital Reserve and the Contingency Reserve 29 Designated funds charged to expenditure over the useful economic lives of the assets. The funds held on 31 De cember 2022 will be spent over the next 50 years. Designated funds lincluding Tangible Fixed Assets) are as follows: Districts, Groups, Regions and Nations Funds: Funds collected by individual districts, groups, regions and nations to fund their activities are designated for their specific use. Going Concern The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. They have made this assessment in respect of at least one year from the date of approval of these financial statements. Woodcraft Folk is a charity with a strong supporter base. It has well- established sources of stable and secure income with which to finance its planned activities at the expected level of expenditure. This situation is expected to continue for the foreseeable future. Woodcraft Folk also makes use of project funding to finance short-term activities in support of its charitable objectives. The charity scales up and scales down its activities and expenditure in accordance with the project funding which it obtains. The Trustees believe that while COVID-19 has presented many challenges over the last few years and remains a potential risk, the Going Concern of the organisation is not compromised. The funds held at 31 December 2022 represent local working capital, funds raised locally for specific projects or capital expenditure. Buildings Fund: A fund is designated equal to the net book value of the charity's building assets. This is drawn on annually to fund the depreciation on the charity's building assets The trustees have concluded that there are no material uncertainties about Woodcraft Folk's ability to continue as a going concern. 30 Summaryofthe year The financial statements on pages 43-64 bring together and report on all the activities of Woodcraft Folk. Woodcraft Folk incurred a deficit of fl84,990 (Restated 2021 surplus of £702,827). The deficit primarily reflects the utilisation of restricted project funding1£72,9601 and the investment of the general reserves in charitable activity1£63,5141. Income decreased £54,62313.20AI to £1,672,87112021 £1,727,494). Donations and legacies decreased £645,3561620/0l to £388,057k12021 £1,033,413). 2021 donations were higher than normal due to a large legacy1£695,0001. Fees and other income increased £617,036 11740AI to £972,28012021 £355,244) through a combination of Group and Activity Centre activities increasing after Covid and the hosting of a major international event; Common Ground, the scale of which is only undertaken everyfew years. Expenditure increased £833,194181 %) to 0,857,86112021 £1,024,667). Group and Activity Centre expenditure increased £341,740 to £771,18812021 £429,448) in line with the increased levels of activity after Covid. Central Activities expenditure increased £443,956 to £856,82112021 £412,865) to operate the Common Ground event and to invest general reserves in line with the financial plan. Staff costs increased £157,523 and 4.8 FTE partly in response to increased levels of activity, partly in reflection of a cost of living increase and incremental pay rises, and partly as an investment for future growih in both income and activity, primarily through a fundraising role and a communications role. Fixed Assets decreased £4,744 to £964,404 (Restated 2021 £969,148) due to the annual depreciation charge1£21,8701, which was partially offset by the acquisition of fixtures and fittings at Height Gate and Biblins lQ7,1261. Cash increased £380,839 to £1,654,885 (Flestated 2021 £1,274,046) mainly due to the £681,123 decrease in debtors as cash relating to the large legacy accrued in 2021 was received. This was offset by the 2022 net movement in funds1£184,9901 which mainly consists of cash transactions. 31 Restricted funds decreased £136,028 to £494,814 (Restated 2021 £630,842) due to the utilisation of project funding received in previous years. Designated Funds increased £14,552 to £1,173,636 (Restated 2021 £1,159,084) primarily due groups replenishing their reserves after Covid-19. General Funds decreased £63,568 to £938,628 (Restated 2021 g,002,1961 due to the strategic investment in charitable activity as per the finance plan. Woodcraft Folk Enterprise Ltd was incorporated on 15 September 2021 as a wholly owned trading subsidiary of Woodcraft Folk. The trading subsidiary undertakes commercial activity on behalf of Woodcraft Folk, primarily relating to the rental of camping pitches, cottages and barns to private individuals and businesses, and the sale of drinks and snacks at events. The first trading year for Woodcraft Folk Enterprise Ltd was extended to 31 December 2022 in order to align with the trading year of Woodcraft Folk. Woodcraft Folk Enterprise Ltd generated a profit of £19,733, which it distributed to Woodcraft Folk under the corporate gift aid scheme. qDuII 10. STRUCTURE, GOVERNANCE AND MANAGEMENT 32 Governing Document Woodcraft Folk is a registered charity and a registered company established in July 2012, governed by a Nlemorandum and Articles of Association. The activities, assets and liabilities of the unincorporated organisation Woodcraft Folk, which was founded in 1925 and was a registered charity, were transferred to the charitable company on l January 2013. Company Status Woodcraft Folk is a company limited by guarantee and all company members have agreed to contribute a sum not exceeding £1 in the event of a winding-up. Trading subsidiary Woodcraft Folk Enterprise Ltd was incorporated on 15 September 2021 as a private limited company limited by shares. One share has been issued which is owned by Woodcraft Folk. Woodcraft Folk Enterprise Ltd is therefore a wholly owned subsidiary of Woodcraft Folk. Recruitment and Appointment of Trustees Induction and Training of Trustees The board of trustees, who are also the directors of the company, is known as General Council and comprises 20 elected members each serving a two-year term, plu5 a treasurer selected by open recruitment and interview and appointed to Serve for five years. The General Council handbook was updated in September 2022. New and existing trustees attended online induction/refresher sessions in September, October and November 2022, topics covered included= Structure of General Council Roles and responsi bi l ities of a Trustee Charity Governance Code Introduction to Woodcraft Folk's strategic and business plans Financial management & reporting Introduction to Safeguarding Annual report & accounts summary Fundraising Communications Induction to centres and campsites The elected members comprise.. 10 members, five elected each year by conference ballot one member, elected in Scotland from the membership there one member, elected in Wales from the membership there four Members aged 16 to 24 inclusive, two elected each year by conference ballot two DF movement members elected at DF Althing (their own conference) two members appointed by the DF Committee IDF members are aged 16to 20 inclusivel New trustees are paired up with an experienced General Council member for ongoing support. Trustees review practice against the Code of Good Governance, completing self- assessment and identify areas for improvement. In 2022 they focused on equality a nd diversity. The Aims, Principles & Programme require a Stand i ng i nvitation for an observer representing the educationa l activity of the co-operative movement. This place is vacant at the time of writing. 33 Remuneration Policy for Key Management Personnel The key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day-to-day basis comprise the trustees and the Senior Nlanagement Team led by the Chief Executive Officer of Woodcraft Folk. The Senior Management Team includes.. Head of Membership & Programmes Head of Resources Head of Centres Trustees of Woodcraft Folk receive no remuneration for the role but are paid out of pocket expenses arising in the pursuance of their duties. All staff are paid on a salary scale which is reviewed annually by the trustees as part of the budget-setting process to reflect changes to the cost of living. Woodcraft Folk is committed to paying the Fleal Living Wage. Organisational Structure Woodcraft Folk is a democratically structured membership organisation which operates as part of the voluntary and community sector. Local groups, comprising a team of volunteers, meet regularly to provide a range of activities for children and young people. Where two or more groups exist in a locality, they constitute a district association. Each group and district are entitled to send a delegate to the Annual General Meeting of the company. It is this body of delegates who elect Trustees. There are also conferences held and committees operating in Scotland, Wales and the English regions with varying functions and status. The two nations relate directly with their own governments and send a representative each to General Council. The regions in England have no direct representation on General Council. The young adult section of the Woodcraft Folk, called DFS, include 16 to 20 year olds organising their own affairs through district, regional and UK-wide bodies including a DF Committee and their own annual conference, Althing. They elect four delegates to General Council. The four residential centres and campsites are the responsibility of local committees typically drawn from local districts or the nationslregions in which they are based, together with General Council representation. Terms of Reference are in place for Centre Committees and are reviewed regularly. These local committees are ultimately responsible to General Council who have the final responsibility for the oversight and good management of the centres and campsites. 34 Connected Parties & Partnerships Trustees resolved u ncerta inty regarding the ownership of Park Farm by recognising Wimbledon District Woodcraft Folk as the beneficial owner of the property. Wimbledon District Woodcraft Folk Icharity number.. 11287601 is a separate charity and has not been part of Woodcraft Folk since 2012. Woodcraft Folk is a member organisation of the International Falcon Movement- Socialist Education International IIFM-SEII. We co-operate with IFM-SEI and its member organisations on several joint projects, funded by the European Union and the Council of Europe. These projects include running and participating in seminars and camps throughout the year. Risk Management Trustees are actively involved in reviewing threats to the organisation, monitoring the organisational risk register quarterly. Woodcraft Folk's risk register explores risks in the following categories: Woodcraft Folk provides services, including payroll, to the trustees of Darsham Country Centre, an independent charity which operates as part of Woodcraft Folk's network of campsites and outdoor activity centres. Governance & strategy Our young members Our volunteers Our staff Our property Compliance Our finances Our reputation Our IT Our operations Woodcraft Folk has a partnership agreement in place with Free to Be Kids to provide residential services 2023-2028 at Cudham Environmental Activities Centre. Woodcraft Folk is also a member of Coops UK, Co-operative College, UK Youth, Institute of Outdoor Learning, Charity Comms, Greater Manchester Council for Voluntary Organisations, YouthLink Scotland, Outdoor Citizens and the British Youth Council. tt*t' Property Management Woodcraft Folk owns a number of properties, most of which are used to facilitate residential experiences for children and young people. In 2022, Trustees sold a property left to Woodcraft Folk as part of a generous legacy for £500,000. The Risk Register includes a summary of significant risks, mitigations, accountabilities, priorities for action and deadlines. The Trustees consider the key risks to be as follows.. reputational, impacts on the organisation. Woodcraft Folk follows best practice in safer recruitment and screening. It also has a Lead Trustee for Safeguarding who chairs a Review group, who meet twice a year to identify lessons learnt and training needs in response to complaints, incidents, and accidents. l.Governance and oversight- Woodcraft Folk comprises 300 local branches, projects and centres supported by a small staff team and an elected board of trustees IGeneral Council). Working as one charity is a priority to Trustees a nd staff. The organisation's safeguarding policy and procedures are reviewed annually by the Trustees in conjunction with the lead and deputy safeguarding officers (both members of staff). They are promoted throughout the organisation and are supported by training at grassroots level and online resources. Full details are on our website at 2. Finance- Although the organisation holds significant assets and has what appears to be a relatively high cash balance, most liquid assets are designated for use by local branches of the organisation to deliver activities directlyto children and young people. All financial actions within Woodcraft Folk are subject to its comprehensive financial procedures, which were reviewed during 2022. Operational management of agreed budgets is delegated to staff members. Woodcraft Folk's Head of Resources submits financial reports to Trustees qua rterly, highlighting progress against agreed budgets. Approved and authorised for issue by the Board and signed on its behalf by Agnes Taylor.. 3. Safeguarding- As an organisation working with children and young people there is always a risk of a safeguarding or major child protection incident which would have direct impacts on beneficiaries and indirect, A Taylor Chair of trustees-. Approved on 1110712023 lode ihlk 36 11. Independent auditor's report to the trustees and members of Woodcraft Folk Opinion We have audited the financial statements of Woodcraft Folk Ithe'charitable parent company'l and its subsidiary (the 'group'l for the year ended 31 E)ecember 2022 which comprise the consolidated statement of financial activities, consolidated and charitable parent company balance sheets and consolidated statement of cash flows, the principal accounting policies and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a true and fair view of the state of the group's and of the charitable parent company's affairs as at 31 December 2022 and of the group's income and expenditure for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotlandl Act 2005 and regulation 8 of the Charities Accounts Iscotlandl Regulations 2006 las amended). Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI {ISAs IUKII and applicable law. Our responsibilities under those standards are further described in the auditor's 37 responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Other information The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor's report Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and charitable parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 38 been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the group and the charitable parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees, report. determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts Iscotlandl Fiegulations 2006 las amended) requires us to report to you if, in our opinion: We have nothing to report in this regard. proper and adequate accounting records have not been kept by the charitable parent company, or returns adequate for our audit have not been received from branches not visited by us" or the charitable parent company financial statements are not in agreement with the accounting records and returns; or certain disclosures of trustees, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit- or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the trustees, report, which is also the directors, report for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and the trustees, report, which is also the directors, report for the purposes of company law, has 39 companies exemptions in preparing the directors, report and from the requirement to prepare a strategic report. are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Responsibilities of trustees As explained more fully in the trustees, responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting In preparing the financial statements, the trustees are responsible for assessing the group's and the charitable parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the charitable parent company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole 40 irregularities, including fraud is detailed below.. amended), The Code of Fundraising Practice and safeguarding regulations. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows.. We assessed the susceptibility of the group and the charitable parent company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by.. the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non- compliance with applicable laws and regulations., and we obtained an understanding of the legal and regulatory frameworks applicable to the group and the charitable parent company and the sector in which it operates. We determined that the following laws and regulations were most significant.. Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFF2S 1021, the Companies Act 2006, the Charities Act 2011 and Charities and Trustee Investment (Scotlandl Act 2005, regulation 8 of the Charities Accounts (Scotlandl Regulations las making enquiries of management as to their knowledge of actual, suspected and alleged fraud., and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we" performed analytical procedures to identify any unusual or unexpected relationships., and tested journal entries to identify unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: reading the minutes of meetings of those charged with governance. and enquiring of management as to 41 actual and potential litigation and claims. 441lllcl of the Charities and Trustee Investment Iscotlandl Act 2005 and Regulation 10 of the Charities Accounts Iscotlandl Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it IS that we would become aware of non- compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. Catherine Biscoe Isenior Statutory Auditor) For and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uklauditorsresponsib ilities. This description forms part of our auditor's report. Buzzacott LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006. Date.. 10 August 2023 Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charity's trustees as a body, in accordance with Section 42 Woodcraft Folk Consolidated Statement of financial activities (including consolidated income and expenditure account) Year to 31 December 2022 estated Total funds 2021 restricted fLJnds Restricted Total funds Un-restricted Restricted funds 2022 funds funds Note5 Income and expenditure Income from.. Donations and legacies 367,974 20.083 .057 1.001,769 31.644 1.033,413 Other trading activities 25,477 25,477 1,900 1,900 Investments 1,384 18 1.402 396 396 Charitable activities Folk Supply 17,314 17,314 2,870 2,870 Specific grants & projects 43.139 225.202 26È,341 119.837 213,234 333.671 Fees and other Income 971,482 798 972,280 355,244 355,244 Total Income 1,426,TlO 246,101 1,672,8 1,482,016 245,478 1,727,494 Expenditure on.. Raising funds 21,508 21,508 4.141 4,141 Charitable 8Ctivities 1.454,224 382,129 1,836,353 821,003 199,523 1.020,526 Total expenditure 1,475,732 382,129 1,857,861 825,144 199￿￿ 1,024,667 Net lexpenditureilincome for the year 148,9621 1136,0281 084,9901 656,872 45,955 702,827 Net movement in funds for the year 148,9621 1136,0281 084.9901 656.8 45,955 702.827 Restated Fund balances brought forward at l January 2022 2.161,280 630.842 2,792,122 1,504,408 584,887 2.089,295 Fund balances carried forward at 31 December 2022 13 14 2,112.318 494,814 2,607,132 1161,280 630.842 1792,122 All of the charitable company's activities during the above two financial periods derived from continuing activities. All recogni5ed gains and losses are included in the statement of financial activities. 43 Woodcraft Folk Consolidated Balance sheet 31 December 2022 2022 2022 Restated 201 Flestated 2021 Notes Fixed assets Tangible assets io 964,404 969,148 Current assets Debtors 792.135 Cash at bank and In hand 1,654,885 1,274,046 1,765,897 2,066,181 Creditors Amounts falling clue within one year 12 1123,1691 1243,2071 Net current a55ets 1,642,728 1,822,974 Net assets 2,607,132 2,792,122 The ftjnds of the charity Restrieted funds 14 494,814 630,842 Unrestricted fund5 Designated 13 1,173,636 1,159.084 Gener81 938,682 1,002,196 2,112,318 2,161,280 Total charity funds 2,607,132 2,792,122 permitted by 5408 Companies Act 2006, the charity has not prepared its own Statement of FinancialB Activities and related notes as It prepares group accounts. The charity's deficit for the year ended 31B December 2022 wa5 £185,99012021.. ￿02.827 surplus). These accounts have been prepared in accordance with the special provisions of Part 15 of the CompaniesB Act 2006 relating to small companies. The notes on pages 47-64 form part of the financial statements. Approved and authorised for issue by the Board and signed on its behalf by Agnes Taylor.. A Taylor Chair of trustees.. Approved on 1110712023 Company registration number 8133727 (England and Wales) 44 Woodcraft Folk Charity Balance sheet 31 December 2022 2022 2022 fte5tated 20J Flestated 2021 Notes Fixed assets Tan9ible assets io 964,405 969,148 Current assets Debtors 130.745 792.135 Cash at bank and in hand 1,654.885 7,274,046 1.785,630 2,066,181 Creditors Amounts falling due within one year 12 1142.9031 1243.2071 Net current assets 1,642,727 1,822,974 Net assets 2,607,132 2,792,122 The fLJnds of tho Charity Restricted funds 14 494,814 630,842 Unrestricted funds Designated 13 1.173.636 1,159.084 General 938,682 1,002,196 1112.318 2,161.280 Total charity fund5 2,607,132 2,792,122 A* permitted by S408 Companies Act 2006, the charity ha5 not prepared its own Statement of FinancialB Activities and related notes as it prepares group accounts. The charity's deficit for the year ended 31B December 2022 was U85,99012021.' £702,S27 surplus). These accounts have been prepared in accordance with the Special provisions of Part 15 of theB Companiès Act 2006 rèlating to small companies. The notes on pages 47-64 form part of the financial statements. Approved and authorised for issue by the Board and signed on its behalf by Agnes Taylor.. A Taylor Chair of truste&s'. Approved on 1110712023 Company registration number 8133727 IEngland and Wale51 45 Woodcraft Folk Consolidated statement of cash flows 31 December 2022 2022 Restated 2021 Cash Inflow from operating activitie5'. Net cash provided by operating activities 379,437 203376 Cash inflow from investing activiti Interest received 1.402 396 CÈ5h outflow from derecognition of cash Ès5ets'. 115,1921 Change In cash and cash equivalents In the year 380.839 IBB.580 Cash and cash equivalents at l January 2022 1,274,046 1,085,466 Cash and cash equivalents at 31 December 2022 1,654,885 1,274,046 Notes to the statement ofcash flowsfor the year to 31 December 2022 A Roconciliatitsn of net expenditure to net cash inflow from operating activities 2222 Flestated 2021 Net léxpénditurel income las per statÈmeni of financial activities) Depreciation charge DÉrÉeognition of assets Fixecl asset adclitions Interest receivable Decrease in stocks DecreasÈliinerÈasÈl in debtors IDecreasel/increase in creditors 1184,9901 21,870 702,827 30.077 110,459 07,1261 11,4021 13961 19,362 1726,9981 68,045 681,123 1120,0381 Net cash provided by operating activities 379.437 203,376 B Analysis of cash and cash equivalents 2022 Rèstated 2021 Total cash and cash equivalent& Cash at bank and in hand 1,654,885 1,274,046 rieconciliation of net debt". Restated At l January 2022 Cash flows At 31 December 2022 Cash at bank and in hand 1.274,046 3$0.839 1.654,885 1,274,046 380,839 1,654,885 46 Woodcraft Folk Principle accounting policies 31 December 2022 Basis of preparation: The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are laid out below. Basis of accounting The financial statements have been prepared under the historic cost convention with items initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or notes to these financial statements. The financial statements have been prepared in accordance with the principles set out in Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting standard applicable in the UK and republic of Ireland Icharities SORP FRS 1021, the Financial Reporting Standard applicable in the UK and the Republic of Ireland IFRS 1021 and the Companies Act 2006. The charity constitutes a public benefit entity as defined by FRS 102. The accounts are presented in sterling and are rounded to the nearest pound. Consolidated financial statements The financial statements for the year end 31 December 2022 consolidate, on a line by line basis, the results of the charitable company and its subsidiary, Woodcraft Folk Enterprise Ltd. No separate statement of financial activities has been presented for the charitable company alone as permitted by section 408 of the Companies Act 2006. Critical accounting estimates and areas of judgement The preparation of financial statements req ui res the use of certain critical accou nting estimates and judgements. It also requires the trustees to exercise judgement in the process of applying accounting policie5. Areas requiring the use of estimates and judgements that may impact on the charity's financial activities a nd financial position include the following: Woodcraft Folk estimates the value of legacy assets on the basis of information provided by independent experts. Woodcraft Folk recognises property as a tangible fixed asset where the property is held by an Off icial Custodian on behalf of Woodcraft Folk and/or where Woodcraft Folk controls the benefits that derive from the property. Woodcraft Folk estimates the useful economic life of tangible fixed assets for the purpose of determining the annual depreciation charge. 47 Woodcraft Folk Principle accounting policies 31 December 2022 Going concern The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. They have made this assessment in respect of at least one year from the date of approval of these financial statements. Woodcraft Folk is a charity with a strong supporter base. It has well-established sources of stable and secure income with which to finance its planned activities at the expected level of expenditure. This situation is expected to continue for the foreseeable future. Woodcraft Folk also makes use of project funding to finance short-term activities in support of its charitable objectives. The charity scales up and scales down its activities and expenditure in accordance with the project funding which it obtains. The Trustees believe that while COVID-19 has presented many challenges over the last few years and remains a potential risk, the Going Concern of the organisation is not compromised. The trustees have concluded that there are no material uncertainties about Woodcraft Folk's ability to continue as a going concern. Income Income is recognised in the period in which the charity is entitled to receipt, the amount can be measured reliably and it is probable that the funds will be received. Income is deferred only when the charity has to fulfil performance related conditions before becoming entitled to it or where the donor or funder has specified that the income is to be expended in a future accounting period. Donations are recognised when receivable and the amount can be measured reliably bythe charity. In accordance with the Charities SORP FRS 102 volunteer time is not recognised. Legacies are included in the statement of financial activities when the charity is entitled to the legacy, the executors have established that there are sufficient surplus assets in the estate to pay the legacy, and any conditions attached to the legacy are within the control of the charity. Woodcraft Folk Principle accounting policies 31 December 2022 Expenditure Expend iture is recogn ised on the accrual basis when a l lability is incurred. Expend iture includes VAT, since this cannot be recovered, and is included as part of the expenditure to which it relates. Raising funds comprises those costs incurred in attracting voluntary income, and those incu rred in trading activities that raise fu nds. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities a nd services for its beneficiaries. It i ncludes both the d i rect costs relati ng to such activities and all the cha rity's general support costs. Tangible fixed assets and depreciation Fixed assets are stated at cost less accumulated depreciation. Individual items costing less than £5,000 are not capitalised. Tangible fixed assets are depreciated on a straight line basis over their estimated useful l ives as follows.. Asset Category Annual rate Property Fixtures, fittings & moveable buildings IOWO Equipment and vehicles 25% Operating leases Rentals payable under operating leases, where substantially all the risks and rewards of ownership remains with the lessor, are charged to the Statement of Financial Activities on a straight line basis over the lease term. Debtors Debtors are recognised at the settlement amount, less any provision for non- recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material. Cash at bank and in hand Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. 49 Woodcraft Folk Principle accounting policies 31 December 2022 Creditors and provisions Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipated it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material. Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic fi nancial i nstru ments. Basic f i na ncia l instru ments are initially recognised at transaction value and subsequently measured at amortised cost using the effective interest rate method. Pensions The charitable company contributes to defined contribution pension schemes on behalf of its employees. The assets of these schemes are entirely separate to those of the charity. The pension cost in Note 8 represents contributions payable by the charity on behalf of the employees and it has no other liabilities to these schemes. There were no contributions outstanding at the balance sheet date. Fund accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earmarked by the trustees for particular pu rposes. F2estricted funds are subjected to restrictions on their expenditure imposed by the donor orthrough terms oran appeal. Woodcraft Folk included Park Farm in its accounts as a fixed asset, and cash balances associated with Park Farm, as a current asset since the incorporation of the charity. Having recently taken legal advice on the matter, Woodcraft Folk now recognises a separate charity Iwimbledon District Woodcraft Folk, charity number 11287601 as being the beneficial owner of Park Farm and in sole control of the site. Accordingly, Park Farm's Fixed Asset Value of £95,268 and cash balances associated with Park Farm of £15,192 were removed from Woodcraft Folk's 2021 restated accounts. 50 Woodcraft Folk Notes to the financial statements 31 December 2022 l. Income from Donations and Legacies Unrestricted Restricted funds funcls Unrestricted fund5 Total 2022 Restricted fund5 Total 2021 Donations Gift5 & Don8tions 67.503 15.708 83.211 46.506 1.644 48,150 Gift Aid Fleclaimed 10,941 1,375 12316 15.266 15,266 Legacies 82,258 82,258 749,232 30,000 719,232 Non-specific core 9rants 34,925 34,925 58343 $8343 Membèrship income 80.518 3.000 83,518 71.008 71,008 Group Subscriptions income 91.829 91,829 61.414 61,414 Total fund5 367,974 20,083 388,057 1.001,769 31,644 1,033.413 2. Income from other trading activities Unrestricted funds Re51rirted funds Total 2022 Unrestricted funds Restricted funds Total 2021 other trading Fundraising activities 25.4TI 25,477 1,900 1,900 Total funds 2S477 25,477 1,900 1,900 3. Income from investments Unrestricted funds Restricted funds Unrestricted funds Total 2022 Restricted funds Total 2021 Investments Bank Interest 1,384 18 1,402 396 396 Total funds 1384 18 1,402 396 396 51 Woodcraft Folk Notes to the financial statements 31 December 2022 4. Income from charitable activitie5 Unrestricted funcls estricted funds Total 2022 Unrestricted funds ResLricted funds Total 2021 Folk Supply 17,J4 17,314 2,870 2,870 Specific grants & projects Outdoor activity centres 9,3 9,3 113,648 113,648 Croups. district regions & narions 7,618 86.262 93,880 6.189 36.906 43,095 National 26.150 2&l50 other projects 138,940 138,940 176,928 176,928 43,139 225,202 268,341 119.837 213,834 333,671 Fees and other income Ouidoor activity centres 291,415 291,41S 204,291 204291 Groups, districts, regions & nation5 439,304 798 440,102 134,219 134,219 National 240.763 240,763 76,￿4 16,734 971.482 798 972,280 35S.244 355,244 Total Funds 1,031,935 226,000 1,257,935 477,951 213.834 691,785 È/ 52 Woodcraft Folk Notes to the financial statements 31 December 2022 5. Expenditure on: Staff costs Administration Depreciation Activities Other 2022 Raising funds 21508 21,508 Charitable Folk supply Projects s6.￿3 10,377 53.123 9,058 158,851 Groups, districts, regions & nation5 3,341 435,293 12.337 450,9 Outdoor activity centres 138,742 15,770 7,735 132,272 25,698 320217 Central 8Ctivities 330.585 86.106 14,137 545,819 80,174 856,821 Governance 23,742 229 4,349 21.173 49,493 579,362 115,823 21,8T2 970,856 148,440 1,836,353 Restated previous year Staff tosts Derecognition of Park Farm Administration Depreciation Activities Other Restated 2021 Flaisin9 funds 4,141 4,141 Charitable activities Folk supply 17.699 17,699 Projects 91,974 3,182 19,616 5.083 119,855 Groups, districts, re9ions & nations 1.837 160,947 5.520 168,304 Outdoor activity centres 97,931 18,388 15,940 106,520 22,365 2&,144 Central 8Ctivities 191.346 11,120 14,136 48,212 37,592 110.459 411865 Governancè 21,459 19,200 40,659 402,710 34527 30,076 335,295 107.459 110,459 1,020526 6. Taxation Woodcraft Folk is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities. 53 Woodcraft Folk Notes to the financial statements 31 December 2022 7. Net movement in funds This is stated after charging". 2022 2021 staff costs (note 81 560,233 402,710 Auditor's remuneration 19,200 15,180 Dèpreciation charges 21,870 30,077 Operatin9 lease payments 19500 19.500 2022 2021 Statutory audit 19,200 15,180 8. Staff Costs Staff costs during the year were as follows.. 2022 2021 Wages and salaries 507,690 358,734 Social security costs 36,972 29,703 Pension costs 15,5 14,2 560,233 402,WO The average number of employees during the year, calculated on average headcount and full time equivalent, was as follows.. Headcount FTE 2022 2021 2022 2021 Administration Regions & Nations Outdoor Activity Centres 7.8 4.7 ProJectS Total 25.4 18.4 18.3 12.6 No employees received emoluments of more than £60,000 per annum12021.' none). The key management personnel of the charity in charge of directing, controlling, running and operating the charity on a day to day basis comprise the trustees, and the Senior Management Team, which consists of the Chief Executive Officer, the Head of Resources, the Head of fdembership & Programmes, and the Head of Centres. The total remuneration, including employer's pension contributions, of the key management personnel for the year was £150.217 P021.. ￿20.6821. There were no taxable benefits. No staff were made redundant in 2022 or 2021. 54 Woodcraft Folk Notes to the financial statements 31 December 2022 9. Trustee remuneration and expenses, and related party transactions Neither General Council nor any persons connected with them received any remuneration dLJring the year. Seventeen members12021'. 81 of the General Council received travel and subsistence expenses during the year of £7,093 12021.. £2,177). Thi5 figure increased due to the re-introduction of some physical Trustee mèetings, rep13eing some of the online meetings as COVID-19 activity restrictiong were removed. hybrid model will be adopted as standard practice. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, Including guarantees, during the year. JA- J'"AKT ELCOME 55 Woodcraft Folk Notes to the financial statements 31 December 2022 10. Consolidated Group and Charity Fixed Assets Freehold land & buildings Leasehold land & Fixtures. fittings & triuildings moveable buildings Equipment & vehicles Total Cost e5tated At I January 2022 567.434 706.825 100.616 47.845 1.422.720 Additions 17,126 17,126 At31 Deeember 20 567,434 706,825 117,742 47,845 1,439,846 Depreciation Restated At I January 2022 157,232 148,431 100,064 47,845 453,572 Charge ftir the year 8,186 14,136 -452 21,870 At31 December 2022 165,418 152,567 99,&2 47,845 475442 Net book value at 31 December 2022 401016 544,258 18,130 964,404 Restated At 31 December 2021 410,202 558394 552 969,148 56 Woodcraft Folk Notes to the financial statements 31 December 2022 11. Consolidated Group Debtors 2022 2021 Other dÈbtors 102,147 720,188 Prepayments 8,865 ,947 111,012 792,135 Charity Debtors 2022 2021 Other debtor5 121,880 72C).188 Prepayments 8,865 .947 130,745 792,135 12. Consolidated Creditors: amounts falling due within one year 2022 2021 Accruals 24,035 20.984 Other 41,870 43,212 Deferred Income 57,264 179.011 1￿,769 243207 2022 2021 Deferred income. At l January 2022 179,011 145,285 Deferred in year 1121,7471 33,726 At 310ecember 2022 57,264 179,011 Deferred income relates to income received for camps and centre bookings that will take place in 2023. Charity Creditors: amounts falling due within one year 2022 2021 Accruals 24,035 20,984 Other 61,604 43,212 Deferred income 57,264 179,011 142,903 243,207 57 Woodcraft Folk Notes to the financial statements 31 December 2022 13. Consolidated Group Designated Funds Restated As at l January 2022 New designations Released Asat31 December 2022 Groups, districts, regions & nations 494,227 673.911 1663.5981 504,540 8uilcJings Fund 664.857 17,126 112,8871 669.096 stock ProJÈcis 1,159,084 691,037 1676,4851 1,173,636 rie5tated As at 31 December 2021 Previous Year As at l January 2021 New designations Released Groups, districts, regions & nation5 514,419 251,243 12W,4351 494,227 Buildings Fund 780.283 1115.4261 664,857 srock 23,201 123.2011 Projects io,oio 110,oioi 1,327,913 2SI,243 1420,0721 1,159,084 Funds have been designated by the General Council for the following purposes". Groups, districts, regions & nations- All assets held by groups, districts, regions & nations that are not restricted, to be used by the group, district, region or nation holding the assets. Building fund5- The net book value of unrestricted funds tied LJP in property, which are not therefore readily available for other use. Stock- This represents stock held by the charity to be used for future income generation. The value of stock at the end of 2021 was £nil and it is anticipated stock will not be held in the future as sales of merchandise has been outsourced to an external provider. Projects- The funding received in 2020 and expensed in 2021 relates to a grant from the Three Monkies Trust. 58 Woodcraft Folk Notes to the financial statements 31 December 2022 14. Consolidated Group Restricted funds As at l January 2022 at31 December 2022 New designations Released Transfers Projects Western Sahara 5,975 5,975 Jtlwill Bereavemenf project 13,152 17,6991 S,453 ESC Projects 45,247 531 148,1891 114111 Kids Got Rights project 16,117 10,459 135.1671 18,5911 Other prtsjects 51,058 148,144 1141,0391 58,163 131,549 159,134 12310941 58589 Groups, districts, regions 8 nations 194,978 86,967 1141,0511 140,894 194,978 86,967 1141,0511 140,894 Outdoor activity centres Cudham Lockerbrook Fixed asset fLJnds Cudham 58,223 11.9541 56,269 Lockerbrook 105.619 12.973 102,646 Heightgate 140.473 14,0571 136,416 304,31S 18,9841 295.331 Total restrirted fvnds 630,842 246.101 1382,1291 494,814 59 Woodcraft Folk Notes to the financial statements 31 December 2022 Asat December 20J As at l January 2021 New designations Released Transfers Projects Western Sahara S,975 5,975 #lwill Bereavernent project io.ooo io.000 16,8481 13,152 ESC Projects 26,707 43,906 1253661 45,247 Kids Got Rights project 28,364 112.247) 16,117 Other projects 74,707 94,658 1118,3071 ,058 117.389 176,928 0617681 131549 Groups. distric￿ règions & nations 154,457 68.550 128.0291 194,978 154.457 68,550 128,0291 194,978 Outdoor activity centres Cudham Lockerbrook Fixed asset funds Cudham 59,932 0.7091 58.223 Lockerbrook 108,592 12,9731 105,619 Heightgate 144,￿7 14,0441 140,473 313,041 18,7261 304,315 Total restricted funds 584.887 245,478 I199,5￿) 630,842 60 Woodcraft Folk Notes to the financial statements 31 December 2022 Restricted funds represent monies to be used for the following specific purposes.. Westerr) Sahara Promotion of solidarity with counterparts in Western Sahara National Volunta ry Organisations of Scotland Funds INVOSFI Projects to improve skills and confidence in volunteers and staff. Scott15h Government's Children, Young people & Families Early Intervention Fund to support woodcraft Folk activities in Scotland. The grant is received in arrears and this accounts for the negative fund balances. Early I nterdention Fund The Green Influencers Scheme is a project match- funded through the Ernest Cook Foundation, #iwill Fund, The National Lottery Community Fund and Department of Culture, Media & Sport. The scheme will su pport green youth social action in communities across Bradford & Leeds Green Influencers Kids Got Rights A project designed to explore and promote the rights of children A project funded by the Co-op Foundation as part of a UK-wide campaign to get 6 out oflo young people involved in social action. #lwill Bereavement ESC Projects The European Solidarity Corps fund a range of projects, providing opportu nities for individuals f rom around Europe to become i rnvolved with the organisation. Groups, Districts. Regions and Nations Funds raised by groups, districts, regions and nations for specific projects. Outdoor Activity Centres Funds raised by the centres for specific projects. Balance of grants and donations received for the purchase offixed assets and not yet expended by depreciation on the related assets. Fixed Asset Funds 61 Woodcraft Folk Notes to the financial statements 31 December 2022 15. Analysis of consolidated group net assets between funds General funds Designated funds Restrictecl funds Total 2022 Fund balanees at 31 December 2022 are represented by. Fixed assèts 669,097 295,307 964,404 Current assets 1,061.851 504,539 199.507 1,765,897 1123.1691 I1￿,169) 938,682 1,173,636 494,814 2.607,132 Previous year General funds Designated funds riestrieted funds Restated Total 2021 riestated fund balances at 31 DeCem￿r 2021 are reprèsented by.. Fixed assets 664.832 304.316 969,148 Current assets 1,245,403 494,252 326,526 2,066,181 1243.2071 P43,207] 1,002,196 1.159,084 630,842 2,792,122 16. Lease commitments At 31 December 2022, the charity had the following commitments under non-cancellable operating leases in respect to property. 2022 2021 AmoLJnts payable under operating leases Wifhin one year 19,500 19,500 Within 2 to S years 78,000 78,000 Ovèr 5 yèars 19,500 97,500 117,000 62 Woodcraft Folk Notes to the financial statements 31 December 2022 17. Woodcraft Folk Enterprise Ltd The charity own% the whole of the issued shÈie capital of Woodcraft Folk Enterprise Ltd, a company incorporated in the United Kingdom and registered in England and Wales Icompany number 136234211. The subsidiary is used for non-primary purpose trading activities. All activities have been consolidated on a line by line bases in the statement of financial activities. During the year, the charitable company undertook various transactions on behalf of its trading subsidiary. Available profits are gift aided to th parent charity under a deed of covenant. A summary of the result5 of the subsidiary 15 shown below. Statement of Comprehensive Income for the Period Ended 31 December 2022 2022 Turnover 143.570 Cost of Sales 61,902 Gros5 Profit 81,668 Administrative Expenses 61,935 Profit on Ordinary Activities before taxation 19.733 Tax on Ordinary Activities Profit for the financial year after tax 19.733 Gift aid distribution to parent charity D9.7331 Profit for the financi81 year 63 Woodcraft Folk Notes to the financial statements 31 December 2022 The aggregate of the assets, liabilities and funds was". 2022 Current assets Debtors 33,741 Creditors.. amounts falling due within one year 133,7401 Net assets Capital and reserves Called up share capital 18. Related party transactions There were no other related party transaction5 in the year to 31 December 2022. 64 Woodcraft Folk Education for Social Change since 1925