2023-03-31-accounts - The North Devon Biosphere Foundation

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Contents
Trustees' Annual Report	(incorporating	the	Directors'	Report)
Independent Examiner's	Report to the	Trustees
Statement of Financial Activities
(incorporating the Income	and Expenditure		Account)
Balance Sheet
Statement ofCash Flows
Notes and Accounting Policies

Tru	stees' Annual Report	stees' Annual Report
5.	Reference and administrative		details
Registered		Number		04462420
Registered		Charity Number		1156589
Registered		Office		Unit D3
				Apollo Court
				4 Neptune Park
				Plymouth
				PL4 OSJ
Trustees and directors				P R Byers
				R C Daniels
				RW Down
				T M Jones (Chairman)
				Rev N McKinnel		(appointed			17May 2022)
				C L Wright (appointed				17May 2022)
				S Moulai (appointed			17 May 2022)
				M Taylor (resigned 16				Aug	2022)
Company Secretary				P R Byers
Independent		Examiner		Neil Hitchings	FCA
				Francis Clark	LLP
				Chartered Accountants
				Centenary House
				Peninsula Park
				Rydon Lane
				EXETER
				EX27XE
Bankers				Lloyds Bank	pic
				Cross Street
				Barnstaple
				Devon
				EX31 1BE

(incorporating t	he Inc	ome and	Expenditu	re Account)
						2023	2022
				Restricted	Unrestricted	Total	Total
				funds f	funds f	fundsf	fundsf
INCOME			Notes
Donations and legacies					52,584	52,584	33,180
Charitable activities				48,553	477,775	526,328	605,099
Total income				48,553	530,359	578,912	638,279
EXPENDITURE
Charitable activities	—projects -other			53,541	403,880 48,208	457,421 48,208	434,860 31,763
Total expenditure				55,541	452,088	505,629	466,623
Net Income/(expenditure)		for the year		(4,988)	78,271	73,283	171,656
Transfers between	funds		15	(2,000)	2,000
Net movement in funds				(6,988)	80,271	73,283	171,656
Reconciliation offunds
Total funds brought	forward			235,882	256,374	492,256	320,600
Total funds carried	forward			228,894	336,645	565,539	492,256
2023						2023 f	2022 f
Represented by: Fixed assets Net current assets				228,894	123 336,522	123 565,416	140 492,116
				228,894	336,645	565,539	492,256
2022						2022f	2021f
Represented by: Fixed assets Net current assets				235,882	140 256,234	140 492,116	187 320,413
				235,882	256,374	492,116	320,600

Balance Sheet
						2023	2022
					Notes
Fixed assets
Tangible assets						123	140
						123	140
Current assets
Debtors Cash at bank and	in	hand			12	537,950 85,715	266,984 260,783
Creditors -Amounts		falling				623,665	527,767
due within one year					13	(58,249)	(35,651)
Net current assets						565,416	492,116
Total assets less current			liabilities			565,539	492,256
Net assets						565,539	492,256
The Funds ofthe	Charity
Income funds
Restricted funds					15	228,894	235,882
Unrestricted funds	-	General funds			15	72,130	25,721
	-	Designated		funds	15	264,515	230,653
Total charity funds						565,539	492,256

The North Devon Bi 31 March 2023		sphere	F	oundati	on
Statement of Cash Flows
						Note	2023	2022f
Cash flows from operating Net cash provided by (used	activities: in) operating			activities		16	~175,058	~55,754
Change in cash and cash	equivalents			in the reporting			(175,068)	(55,754)
period Cash and cash equivalents		at the	beginning		of the		260,783	316,537
reporting period Cash and cash equivalents		at the end		of the reporting			85,715	260,783
period

Donations
	2023	2023	2023	2022
	Restricted	Unrestricted	Total	Total
	Funds	Funds
	F
Income from donations		52,584	52,584	33,180
		52,584	52,584	33,180

Income from	charitable activit	ies
		2023	2023	2023	2022
		Restricted	Unrestricted	Total	Total
		Funds	Funds
Environmental	projects	48,553	477,775	526,328	605,099
		48,553	477,775	526,328	605,099

Expenditure	on charitable acti	vities - projects
		2023	2023	2023	2022
		Restricted	Unrestricted	Total	Total
		Funds F	Fundsf	F
Environmental	projects	53,541	403,880	457,421	434,860
		53,541	403,880	457,421	434,860

Expendi	ture on charit	able act	ivities - other
			2023	2023	2023	2022
			Restricted	Unrestricted	Total	Total
			Funds	Funds
Support	costs		F
General	administrative	costs		39,154	39,154	24,491
Consultancy
Legal and professional		cost		9,016	9,016	7,225
Depreciation				38	38	47
				48,208	48,208	31,763

11	Fixed assets —tangibl
		Plant &
		Machinery	Total
		F
	Cost
	At 1 April 2022 Additions	2,714 21	2,714 21
	At 31 March 2023	2,735	2,735
	Depreciation At 1 April 2022 Charge for the year	2,574 38	2,574 38
	At 31 March 2023	2,612	2,612
	Net book value
	At 31 March 2023	123	123
	At 31 March 2022	140	140
12	Debtors	2023	2022
	Due within one year
	Trade Debtors Prepayments and accrued income Other debtors	52,739 431,297 53,914	110,380 150,104 6,500
		537,950	266,984
13	Creditors	2023f	2022
	Amounts falling due within one year: Trade creditors Accruals and deferred income Social security and other taxes	22,351 35,676 222	33,049 2,500 102
		58,249	35,651

2023
		1 April	Incoming	Resources	Transfers	31 March
Restricted funds:		2022f	resources	Expended		2023
Pledge for Nature Silvanus 8 SW Woodland	fund	31,720 29,267	800	(21,021) (177)		11,499 29,090
Taw Valley Facilitation fund PAWS Challenge Fund Natural flood management DEFRA wood		84 25,979 33,215 12,198	25,843	(23,028)		2,899 25,979 33,215 12,198
River Axe Kilmington STW Biodiversity offsets Boode Farm EA CDF DCIS Pipeline Project		10,000 18,680 16,720				10,000 18,680 16,720
Richard Parr Project EA CCC Partnership Project TDC BN/OUTM		16,000 32,950	8,000 13,910	(9,210)		24,000 4,700 32,950
Other restricted funds		9,069		(105)	(2,000)	6,964
		235,882	48,553	(53,541)	(2,000)	228,894
Unrestricted funds:
General funds:		25,721	95,908	(50,672)	1,173	72,130
Designated funds:
Visitor investment		7,597	9,100			16,697
Woodland enterprise zone		25,017				25,017
Estuary project (*) Marine Management Natural		(13,126) 17,000	500	(500)		(13,126) 17,000
Capital
BIRD project		(16,657)			16,657
Smart Biosphere		63,631		(29,154)		34,477
NCM — Natural Capital		(3,992)		(149)	4,141
Marketplace
CRITTER WEIF-BIRD Forest Project, Combe Martin Planting		(1,965) 76,091	90,633 11,406	(82,784) (11,055)	(16,657)	5,884 59,785
2021/22 Development Fund		17,712				17,712
Devon Woods		264	173,837	(133,553)		40,548
CRF —Capacity Building		9,378	552	1,825		11,755
Water Vole Tourism Torridge Nature Tourism		12,900 7,500		(98) (16)	(3,314)	9,488 7,484
DRIP project			145,451	(144,731)		720
Other designated funds		29,303	2,972	(1,201)		31,074
		256,374	530,359	(452,088)	2,000	336,645
Total funds		492,256	578,912	(505,629)		565,539

2022
	1 April 2021	Incoming resources	Resources Expended	Transfers	31 March 2022
Restricted funds:
Pledge for Nature Silvanus 8 SW Woodland fund Taw Valley Facilitation fund PAWS Challenge Fund Natural flood management DEFRA wood River Axe Kilmington STW Biodiversity offsets Boode Farm EA CDF DCIS Pipeline Project Richard Parr Project Southern Catchment Feasibility	24,408 29,267 3,040 25,419 33,215 12,398 10,000 19,179	28,998 16,731 560 44,955 16,000	(21,686) (19,687) (200) (499) (28,235) (8,529)	8,529	31,720 29,267 84 25,979 33,215 12,198 10,000 18,680 16,720 16,000
EA CCC Partnership Project TDC BN/OUTM Other restricted funds	15,532	11,000 32,950	(11,000) (6,463)		32,950 9,069
	172,458	151,194	(96,299)	8,529	235,882
Unrestricted funds:
General funds:	14,839	51,174	(31,763)	(8,529)	25,721
Designated funds: Visitor investment Woodland enterprise zone Estuary project (*) Marine Management Natural	8,197 25,017 17,000	2,250	(2,850) (13,126)		7,597 25,017 (13,126) 17,000
Capital BIRD project (*) Smart Biosphere NCM — Natural Capital	54,566	6,000 50,000 30,000	(22,657) (40,935) (33,992)		(16,657) 63,631 (3,992)
Marketplace () CRITTER () WEIF-BIRD Forest Project,		65,671 92,671	(67,636) (16,580)		(1,965) 76,091
Combe Martin Planting 2021/22 Development Fund Devon Woods CRF —Capacity Building Water Vole Tourism		46,000 100,518 10,000 24,521	(28,288) (100,254) (622) (11,621)		17,712 264 9,378 12,900
Torridge Nature Tourism Other designated funds	28,523	7,500 780			7,500 29,303
	148,142	487,085	(370,324)	(8,529)	256,374
Total funds	320,600	638,279	(466,623)		492,256

						2023	2022
Net income/(expenditure) for the	reporting		period	(as per the statement	of	73,283	171,656
financial activities)
Adjustments for: Depreciation charges Fixed asset additions						38 (21)	47
(Increase)/decrease in debtors Increase/(decrease) in creditors) Net cash provided by (used in) operating		activities				(270,966) 22,598 ~175,068	(196,768) ~30,689 ~55,754