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2022-03-31-accounts

Trustees'
Report
1 to13
Reference and Administrative Details 13
Statement
ofTrustees'
Responsibilities 14
Independent
Examiner's
Report 15
Statement
of Financial
Activities 16to 17
Balance Sheet 18
Notes to the Financial Statements 19to 30

(Including
Inc
ome a nd Expen diture
Ac
count)
Unrestricted Restricted Total
funds funds 2022
Note
Income and Endowments from:
Donations
and legacies
102,912 13,995 116,907
Charitable
activities
101,375 101,375
Investment
income
11 11
Total income 204,298 13,995 218,293
Expenditure
on:
Charitable
activities
(304,179) (14,447) (318,626)
Total expenditure (304,179) (14,447) (318,626)
Net expenditure (99,881) (452) (100,333)
Transfers
between
funds 525 (525)
Net movement
in funds
(99,356) (977) (100,333)
Reconciliation
of
funds
Total funds brought forward 147,735 28,801 176,536
Total funds carried forward 48,379 27,824 76,203

(Including
Inc
ome a nd Expen diture
Ac
count)
Total
Unrestricted Restricted 2021
Note
Income and Endowments from:
Donations
and legacies
107,021 13,740 120,761
Charitable
activities
63,044 63,044
Investment
income
7 7
Total Income 170,072 13,740 183,812
Expenditure
on:
Charitable
activities
(242,474) (13,576) (256,050)
Total Expenditure (242,474) (13,576) (256,050)
Net (expenditure)/income (72,402) 164 (72,238)
Transfers
between
funds 1,885 (1,885)
Net movement
in funds
(70,517) (1,721) (72,238)
Reconciliation
of
funds
Total funds brought forward 218,252 30,522 248,774
Total funds carried forward 147,735 28,801 176,536

Balance She et as at 31 March 2022
2022 2021
Note
Fixed assets
Tangible assets 22,068 112,974
Current assets
Stocks 12 27,345
Debtors 13 4,440 4,352
Cash at bank and in hand 93,412 45,494
97,852 77,191
Creditors: Amounts falling due within one year 14 (43,717) (13,629)
Net current assets 54,135 63,562
Net assets 76,203 176,536
Funds ofthe charity:
Restricted
income funds
Restricted
funds
27,824 28,801
Unrestricted
income
funds
Unrestricted
funds
48,379 147,735
Total funds 15 76,203 176,536

Unrestricted
funds Restricted Total Total
General funds 2022 2021
Donations and legacies;
Donations from individuals 85,718 12,973 98,691 99,587
Gift aid reclaimed 17,194 1,022 18,216 21,174
102,912 13,995 116,907 120,761

Unrestricted
funds Total
General 2022
Engagement Centre Sales 28,086 28,086
Public Bird Boat Income 49,512 49,512
Swift Boxes 200 200
Other income 23,577 23,577
101,375 101,375
Unrestricted
funds Total
General 2021
Engagement Centre Sales 5,865 5,865
Public Bird Boat Income 5,198 5,198
Other income 51,981 51,981
63,044 63,044

4
Investment
in
co me
Unrestricted
funds Total Total
General 2022 2021
Interest receivable and similar income;
Interest receivable on bank deposits

Total Total
2022 2021
Purchases 23,085 4,474
Osprey tags 2,770 2,250
Rent and rates 13,928 22,899
Light, heat and power 2,570 3,213
Insurance 2,682 4,365
Cleaning 232 213
School boat trip costs 8,474
Surveys 7,271 31,982
Conservation
work
2,500 3,760
Repairs, renewals and equipment 10,883 8,893
People engagement 4,207 3,922
Telephone
costs
542 435
Travel and subsistence 746 124
Computer costs 3,573 4,595
Printing,
postage and stationery
1,943 1,405
Training 4,114 177
Refreshments 225 34
Equipment
hire
1,269 503
Public boat trip costs 22,300 2,350
Other costs 36 55
Publicity 507 705
Consultancy 9,200
Recruitment
cost
210
Student Grant costs 2,162 2,163
Wages and Salaries 87,154 73,895
Bank charges 313 204
Credit card charges 2,416 2,310
Loss on the sale of Fixed Assets 54,066
Governance
costs
(see note 6) 6,500 6,070
Depreciation 42,748 75,054
318,626 256,050

Governance costs
Unrestricted
Total Total
General 2022 2021
Independent examiner fees
Examination ofthe financial statements 5,050 5,050 4,560
Accountancy Fees 1,450 1,450 1,510
6,500 6,500 6,070

7
Net incom
ing/outgoing
resources
ing/outgoing
resources
Net outgoing resources for the year include:
2022 2021
Loss on disposal offixed assets held for the charity's own use 54,066
Depreciation offixed assets 42,748 75,054
Independent Examination Fee 5,050 4,560
Accountancy Fees 1,450 1,510

9 Staff costs
The aggregate payroll costs were as follows:
2022 2021
Staff costs during the year were:
Wages and salaries 77,725 66,368
Social security costs 6,759 5,207
Pension costs 2,670 2,320
87,154 73,895

11Tangible fixed a ssets
Office
equipment Furniture
and
Conservation HQ
and website fixtures assets equipment Total
Cost
At 1 April 2021 54,372 197,694 68,499 47,229 367,794
Additions 5,908 5,908
Disposals (196,660) (39,758) (236,418)
At 31 March 2022 54,372 1,034 74,407 7,471 137,284
Depreciation
At 1 April 2021 32,899 120,188 59,838 41,895 254,820
Charge for the
year 9,574 23,150 7,149 2,875 42,748
Eliminated
on
disposals (142,838) (39,514) (182,352)
At 31 March 2022 42,473 500 66,987 5,256 115,216
Net book value
At 31 March 2022 11,899 7,420 2,215 22,068
At 31 March 2021 21,473 77,506 8,661 5,334 112,974

12Stock
2022 2021
Stocks 27,345
13Debtors
2022 2021
Trade debtors 166
Prepayments 2,509 3,642
Accrued income 362
Other debtors 1,403 710
4,440 4,352
14Creditors: amounts falling due within one year
2022 2021
Trade creditors 17,841 5,216
Pension scheme creditor 457
Accruals 7,389 6,563
Deferred
income
18,030 1,850
43,717 13,629

15Funds
Balance at Balance at
1 April Incoming Resources 31 March
2021 resources expended Transfers 2022
Unrestricted
funds
General
General
Funds
147,735 204,298 (304,179) 525 48,379
Restricted funds
Osprey Translocation
Project 1,894 1,894
Osprey Cameras 453 2,684 3,137
Swift City Project 346 (346)
PHD - Osprey 20,186 389 (6,762) 13,813
House Martin Project 169 4,000 4,169
Sunnyside
Farm Project
264 250 (43) (471)
Contactless
Donation
Station 359 (359)
Pergins
Island Nest Cam
750 (750)
Binoclars Repair 350 (296) (54)
Nightjar Walk 1,489 2,045 (32) 3,502
Hobbie Nest Project 2,500 (2,500)
Feed The Birds Project 41 827 (631) 237
Med Gull 700 (558) 142
School Bird Boats 3,100 (2,170) 930
Total restricted
funds
28,801 13,995 (14,447) (525) 27,824
Total funds 176,536 218,293 (318,626) 76,203

Notes to the Financial Statements for the Year Ended 31 March 2022
Balance at Balance at
1 April Incoming Resources 31 March
2020 resources expended Transfers 2021
Unrestricted
funds
General
General
Funds
218,252 170,072 (242,474) 1,885 147,735
Restricted
Osprey Translocation
Project 1,854 40 1,894
Osprey Cameras 238 2,213 (113) (1,885) 453
Swift City Project 2,246 (1,900) 346
PHD - Osprey 23,237 4,597 (7,648) 20,186
House Martin Project 169 169
Sunnyside
Farm Project
1,153 759 (1,648) 264
Contactless
Donation
Station 525 (166) 359
Pergins
Island Nest Cam
750 750
Binoclars Repair 350 350
Nightjar
Walk
1,505 (16) 1,489
Hobbie Nest Project 2,500 2,500
Feed The Birds Project 376 (335) 41
CAF Covid Grant 1,750 (1,750)
Total restricted
funds
30,522 13,740 (13,576) (1,885) 28,801
Total funds 248,774 183,812 (256,050) 176,536