## |Contents|||||Page| |---|---|---|---|---|---| |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||||||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |3|Donations|and legacies||||| |---|---|---|---|---|---|---| ||||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|e||| |---|---|---|---|---| ||||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| ##