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2023-06-30-accounts

Reference and Administrative Details
Trustees'
report
Trustees'
responsibilities
in relation to the financial statements
Independent
examiner's
report
Statement offinancial activities
Balance sheet
Notes to the financial statements
Foundation For Common Common Land
Reference and Administrative Details
Charity name Foundation For Common Land
Charity registration number 1150439
Company
registration
number 08113120
Principal office Low Nook
University
ofCumbria
Rydal Road
AMBLESIDE
LA22 9BB
Registered office Low Nook
University
ofCumbria
Rydal Road
AMBLESIDE
LA22 9BB
Trustees C Short
J Bailey
RJ Milton
J C Phelps
L C Branfield
H Fraser
W Benson (Resigned 14March 2023)
Secretary L M Stride
Accountant Dodd 8 Co Limited
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

The FCL's main activities and achievements for the year July 2022-Ju ne 2023 h a ve be en :
Projects
~ 'Our Upland
Commons',
continuing
this major f3.1 million
Natural
Lottery Heritage Fund project maintaining a
good working
relationship
with our 25 project partners.
The accountable
body is the National Trust. Highlights
include:
~ Undertaking
work to improve the public benefits ofCommon
Land
including:
-Spring Mire Restoration
(Dart)
- Repair ofAncient Monument
(Shrops)
-Commissioning
Natural
Flood Management
recommendations
(YDs)
~ Commissiong
Research
to better
understand
the species
& habitats on upland commons and their
management
requirements
including:
-Whinchat nest survival
(Shrops) &
distribution
(Dart).
-Moths and Butterflies (Dart. Lakes, 8 Shrops).
- Ring Ouzels (YDS)
-Tree health,
population
distribution
and natural
regeneration
(Darts).
~ Support
sustainable
commoning
by
providing
equipment
including
remote controlled bracken cutter,
restoring
historic sheep pens, and researching
flock/herd
health.
~ Worked to develop the first 'commons proofed' carbon calculator
~ Increased
commoner
understanding
of the
habitats
they
manage through Commoner
Led
Habitat
Assessment
programme
(YDs)
~ Defra Test and Trial SFIRoad Test: (completed
in July 2023)
~ Worked with 3commons to fully road test the SFI Moorland
standard
~ Created a full set oftemplates
to fulfil
'SFI common
land eligibility
requirements.
~ Sought legal advice to create template for internal
agreement
~ By end of project we will have held 2 national webinars
(with over
1000 combined views) and 4 in person
local workshops
for over 110people.
~ Added information
to aid applications
on a common on our website toolkit
~ Created a digital App with LandApp to successfully
record and
survey
~ Created a method to recorded results and saved data

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
Note f
Income and endowments from:
Donations and legacies 71,340 71,340 100,636
Charitable
Activities
195,020 74,568 269,588 126,051
Total income and endowments 266,360 74,568 340,928 226,687
Expenditure
on:
Charitable
activities
236,357 56,645 293,002 201,771
Total expenditure 236,357 56,645 293,002 201,771
Net income before transfers 30,003 17,923 47,926 24,916
Transfers
Transfers
between
funds 9,696 (9,696)
Net movements
in funds
39,699 8,227 47,926 24,916
Reconciliation
offunds
Total funds brought forward 55,797 18,576 74,373 49,457
Total funds carried forward 95,496 26,803 ' 22,299

2023 2022
Note
Current assets
Debtors 20,844 20,627
Cash at bank and in hand 117,632 58,204
138,476 78,831
Creditors: Amounts
one year
falling due within 10 (16,177) (4,458)
Net current assets 122,299 74,373
Net assets 122,299 74,373
The funds ofthe charity:
Restricted funds 26,803 18,576
Unrestricted
funds
Unrestricted
income
funds 95,496 55,797
Total charity funds 122,299 74.373
For the financial year ended 30June 2023, the charity was entitled to exemption from audit under section 477 of
the Companies
Act 2006.

Unrestricted Restricted Total Funds Total Funds
Fundsf Funds 2023
f.
2022
E
Provision oftraining courses 484
Provision
Uplands
ofproject management
Common
for Our 23,011 23,011 16,534
Defra T&T 23,860 23,860 91,708
Defra Lowlands T&T 97,384 97,384 16,697
SFI Road Test 50,405 74,568 124,973
Other 360 360 628
195,020 74,568 269,588 126,051

Charitable Total Total
activity 2023 2022
Direct costs
Provision ofCharitable Activities 4,046 4,046 8,525
Our Uplands
Commons
97,600 97,600 85,787
Defra T&T 271 271 55,486
Lowlands
T&T
27,473 27,473 13,126
SFI Road Test 102,112 102,112
Wages and salaries 53,234 53,234 31,582
Staff NIC (Employers) 639
Staff pensions 1,094 1,094 518
285,830 285,830 195,663
Support costs
Rent 1,011 1,011 2,086
Insurance 494 494 483
Sundry expenses 4,291 4,291 2,075
Accountancy
fees
838 838 928
Independent
examiner's
fee 500 500 500
Bank charges 38 38 36
7,172 7,172 6,108
293,002 293,002 201,771

2023 2022
No. No.
Charitable activities
The aggregate payroll costs ofthese persons were as follows:
2023 2022f
Wages and salaries 53,234 31,582
Social security 639
Other pension costs 1,094 518
54,328 32,739

2023 2022
E
Trade debtors 20,844 20,627

2023f 2022
E
Trade creditors 1,915 580
Taxation and social security 6,990 2,516
Other creditors 169 162
Accruals and deferred income 7,103 1,200
16,177 4,458

At 1 July Incoming Resources At 30June
2022 resources expended Transfers 2023
General Funds
Unrestricted income fund 55,797 266,360 (236,357) 9,696 95,496
Restricted Funds
Restricted income fund 1,947 1,947
Esmee Fairbairn 3,333 (3,333)
Our Uplands Common 9,696 (9,696)
Exeter University 3,600 (3,600)
DEFRA 74,568 (49,712) 24,856
18,576 74,568 (56,645) (9,696) 26,803
74,373 340,928 (293,002) 122,299

At 1 July
2021
Incoming
resources
Resources
expended
At 30June
2022
General Funds
Unrestricted
income fund
42,228 109,553 (95,984) 55,797
Restricted Funds
Restricted funds 1,947 1,947
Esmee Fairbairn 3,333 20,000 (20,000) 3,333
Our Uplands
Commons
1,949 93,534 (85,787) 9,696
Exeter University 3,600 3,600
7,229 117,134 (105,787) 18,576
49,457 226,687 (201,771) 74,373

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
Tangible assets
Current assets 111,673 26,803 138,476 78,831
Creditors: Amounts
within one year
Net assets
falling due (16,177)
95,496
26,803 (16,177)
122,299
(4,458)
74,373
rior period
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
Current assets 60,255 18,576 78,831 51,279
Creditors: Amounts
within one year
Net assets
falling due (4,458)
55,797
18,576 (4,458)
74,373
(1,822)
49,457