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← The Westmill Sustainable Trust

2023-12-31-accounts

Charity number: 1158820

The Westmill Sustainable Energy Trust (WeSET)

A Charitable Incorporated Organisation

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

The Westmill Sustainable Energy Trust

CONTENTS
CONTENTS 2
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS 3
TRUSTEES' ANNUAL REPORT 4
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE WESTMILL SUSTAINABLE
ENERGY TRUST 10
RECEIPTS AND PAYMENTS ACCOUNT 11
BALANCE SHEET 12
NOTES TO THE FINANCIAL STATEMENTS 13

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The Westmill Sustainable Energy Trust

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS

FOR THE YEAR ENDED 31 DECEMBER 2023

Trustees

Alicia de Haldevang

Cecilia Park Olley

Chris Church

Fran Tattersall

Liam Wilson

Mike Blanch, Chair Paul Beattie (retired 05/09/2023)

Robert Tapsfield

Warren Hicks Mark Foyle (appointed 28/09/2023)

Charity registered number

1158820

Registered office

8 Maple Gardens, Milton, Abingdon, OX14 4GP

Website

https://www.weset.org/

Independent Examiner

J.R. Mercer Associates Ltd

48 Chelworth Road. Cricklade. Wilts. SN6 6HD

Banker

The Co-operative Bank

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The Westmill Sustainable Energy Trust

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

Introduction

The Trustees present their report and financial statements for the year ended 31 December 2023 under the Charities Act 2011, together with the unaudited financial statements for the year, and confirm that the latter comply with the requirements of the Charities SORP (FRS 102) and the Charity's Memorandum and Articles of Association.

Westmill Energy Sustainable Energy Trust is a registered charity in England and Wales (number 1158820).

1. Objectives and activities

Objectives

The objectives of The Westmill Sustainable Trust are to promote the advancement of environmental protection or improvement for the benefit of the public, in particular but not exclusively, within 25 miles of Westmill Wind and Solar Farms (SN6 8TH) by promoting the deployment of sustainable energy, promoting education in the deployment of sustainable energy and making grants to such persons or organisations as the trustees see fit in order to promote and encourage the deployment of sustainable energy.

Education

Resources and projects

2023 has been a busy year for WeSET producing educational materials. We’ve produced plans and materials for the next 2 academic years (23/24 & 24/25) including new lessons and activity sheets as well as a clear strategy to get more schools on site and more visits to schools. KS4 materials and case studies for GSCE were created in preparation for launch in 2024. In response to feedback from teachers we worked on specific materials to add to our education packs. These included short, narrated video presentations based on our existing lessons but more ‘bitesize’ 15-30 minutes and all narrated so that teachers need only play and pause, alongside the provision of supporting notes.

Fig 1. Screenshots of narrated video presentations.

To increase awareness of what WeSET can offer, flyers were produced for schools highlighting our tours, virtual tours, school visits, workshops, online materials etc. These were sent through an email

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The Westmill Sustainable Energy Trust

TRUSTEES' ANNUAL REPORT

campaign after October half term 2023. We plan to have these available as a physical copy at future events that get the highest levels of engagement.

New interpretation boards were installed on new lecterns on site as well as reaching out to National Trust/English Heritage to discuss collaboration on a new graphic interpretation site sign at The White Horse to include information about Westmill Wind and Solar.

Fig 2. New interpretation boards installed on site.

Constantly looking to improve our offerings we adapted our current self-guided tour information to create further age specific self-guided tours including maps and route suggestions and links to further information. These also all have links to more detailed content and Q&A as well as ageappropriate educational materials.

Schools and groups

Visits

Again in 2023 we welcomed a wide range of groups to site including several local Beaver and Cub Scouts, Swindon Guides, Imperial College and many schools, local, further afield and one international school from Paris.

We also held a Schools Open Day for Key Stage 2 pupils linked to STEM. The event was aimed at local primary and preparatory schools. We had some excellent feedback on the day from both children and teachers and importantly, the teachers expressed an interest in attending an annual event as well as WeSET coming to see them in their schools to run workshops.

Fig 3. Schools Open Day education programme.

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The Westmill Sustainable Energy Trust

TRUSTEES' ANNUAL REPORT

Activities

Workshop

An introduction to renewable energy followed by roleplaying where pupils were put into teams (e.g. marketing, manufacturers, land owners, community leaders, shareholders) and task with planning a community windfarm/solar park. This was conducted in such a way that there could be no single winning team with pupils learning the need to collaborate to build their project.

Wind farm tour

A discovery walk under and inside the wind turbines with pupils learning about how turbines are designed to harness wind energy and the process of energy transformation. Pupils were able to work with the tools we use for measuring wind speed, direct and noise levels. Back at school follow-up activity worksheets on energy transformation are provided alongside a group activity to design a turbine to lift a weight.

Solar and biodiversity tour

A discovery walk within the solar park where pupils are able to spot, collect (where appropriate) and identify flora and fauna using provided workbooks and equipment. Pupils met the shepherdess who spoke to them about her flock and the benefits of grazing in the solar park. Back at school follow-up activity worksheet focusing on how we increase biodiversity at school, in our gardens and public spaces are completed.

Collaborations and Events

We attended a Westminster Forum exploring the “Next steps for green and climate change education in England” taking part in questions and discussions whilst sharing links to our materials.

The Festival of Tomorrow provided an opportunity to showcase our visits and guided tours as well as our educational resources whilst offering related activities at the stand over the 2 days. The stand displayed our education packs, our new interpretation boards as well as a working turbine model and our virtual tour loop.

Alongside answering questions about wind and solar and using the turbine model to demonstrate, the stand ran a renewable energy/sustainability themed badge designing/making activity and a decorate and make a pinwheel activity for younger children. Both children and adults engaged with our exhibit, and with teachers, scout group leaders, a library talks organiser as well as families keen to visit the site and sharing interest in future collaborations.

Great Coxwell Barn festival proved popular with good foot fall despite very windy weather. We had our 3x3 gazebos, tables, information boards, demonstration pieces and an activity or two. We were able to talk to a variety of visitors and provided our information out to many parents, group leaders and several teachers regarding possible site visits, visits to schools and virtual visits and well as sharing information about the site (history, context, climate emergency) and renewables.

The launch of Net Zero Skills courses at Abingdon & Witney College (At Abingdon campus) was an excellent networking event. We plan to have an ongoing relationship with the college where they bring each cohort to visit us, and WeSET go into the college with the potential for visits from industry expert trustees as well.

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The Westmill Sustainable Energy Trust

TRUSTEES' ANNUAL REPORT

Late in the season we had a request for an onsite visit from St Mary’s Primary School in Northamptonshire who were focussing on renewables that term. We sent through materials (pre and post visit activities and lesson links) prior to their visit. This was booked through Farmer Gow’s and on the day, we met the coach party first thing to do the wind and solar tours. The weather was very wet however all parties had heeded the dress code and were ready and eager and despite the age group (year 4) very up for it! The tour went very well despite the rain, engagement was good and feedback on the day was excellent. WeSET then accompanied them when they returned to Farmer Gow’s and helped with a session on energy generation. This association with Farmer Gow’s is ongoing, and we are working together to attract similar collaborative visits in 2024.

Visits

2023 proved to be a very popular year for visits to Westmill with the highest number of visitors through the gates for seven years, 711 individuals, bringing the total number of visitors to 16,056.

Many of these visitors represented educational establishments like Cranfield University, ESCP Business School, EIB International Bilingual School Paris, Kingston University, Lancaster University and Imperial College.

One such interesting visit came from CESET, a multi-country research project, funded by GCRF-UKRI, with researchers from engineering and the social sciences across the UK and African universities. The project involves a comparative analysis of community energy systems and sustainable energy transitions in Ethiopia, Malawi and Mozambique, including a pilot project in one informal neighbourhood of Maputo, Mozambique, and a network of knowledge exchange on energy transitions. The University of Sheffield hosted its African partners in the UK and visited Westmill to engage as part of this knowledge exchange trip. The group was fascinated by the idea of collective ownership. They also thought that physically visiting the wind farms was very engaging as they could see them working up close.

Westmill also hosted several Government-oriented visits. One came from the Conservative Environment Network: a group of Conservative MPs and local councillors who wished to learn more about community energy. Another came from the Planning Inspectorate: a group of Planning Inspectors whose work includes the assessment of appeals for major infrastructure projects, notably solar farms, and other renewable energy schemes. The group believed it would be helpful to see a well-established renewable energy site to discover the community engagement aspects. A third came from the Department for Energy Security and Net Zero (DESNZ) which wished to visit a solar park to understand more about the site as its schemes use this technology on domestic homes.

Open tours for the public continued to attract many visitors throughout the year with eight tours in total taking place. The first of these occurred in April with nearly 40 people visiting over the weekend of the 15th-16th. One visitor said: "(Your guiding team) ...was very pleasant, willing to engage, I’m grateful that such people volunteer their time to make such tours possible." Another said: "The guides were really knowledgeable. The site is wonderful." A third said: "Keep doing this great work, thank you!"

73% of visitors polled in a feedback questionnaire said the content of the tours were "Excellent", with 9 out of 10 visitors saying they would likely recommend the Westmill tour to others."

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The Westmill Sustainable Energy Trust

TRUSTEES' ANNUAL REPORT

2. People matter

The Trustees would like to thank all those who volunteered time and effort to make WeSET so successful. It has been a difficult year and we really appreciate your support and patience.

3. We want to give

We are happy to share our documents as examples of what is needed to become a CIO – every energy scheme should have one!

4. You

If what you have read interests you in anyway, please get in touch and get involved. We welcome views on how we can best to promote the sustainable use of energy. please contact: Mike Blanch at michaelblanch@btinternet.com

5. Structure, governance and management

The Westmill Sustainable Trust is a registered charitable incorporated organisation (CIO), charity number 1158820 constituted by a constitution dated 18 June 2014. Previously it had been a registered Charity, charity number 1132379, constituted by trust deed dated 27 January 2009. The CIO charitable structure was not available when WeSET was originally formed, and the 1132379 charity was formerly closed in January 2019.

As far as possible 65% of Trustees should be members of either Westmill Wind Farm or Westmill Solar Farm, and 65% of Trustees should reside within 25 miles of Westmill Wind Farm (SN6 8TH).

TRUSTEES' ANNUAL REPORT

6. Recruitment and appointment of new trustees.

Applications to be a trustee are welcome at any time. Appointment of new trustees is subject to meeting the eligibility for trusteeship in the constitution and agreement, and a majority vote in favour by the charity trustees who must have regard to the skills, knowledge and experience needed for the effective administration of the charity.

7. MOU with Westmill Solar Co-operative Limited and Westmill Wind Farm Co-

operative limited

WeSET agreed a memorandum of understanding (MOU) with Westmill Solar Co-operative Limited and Westmill Wind Farm Cooperative Limited formalising where we share an overall vision and a commitment to promote renewable energy and sustainable lifestyles and defining a set of shared objectives. It included:

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The Westmill Sustainable Energy Trust

8. Financial Review

Income fell in 2023 only as a result of the timing of instalments paid through the MOU with our Coop partners. As with 2022, income came from the provision of commissioned educational material. FIT payments continued to produce well from the PV installations.

Expenditure rose in 2023 as WeSET and the Coops held their first in person AGM and open day for several years. WeSET incurred all the costs initially with the Coops agreeing a portion of the costs which was received post year end. Unfortunately late notice weather warnings required us to cancel part of the 3 day event.

Education costs increased with additional projects requiring investment. Visits associated costs remained steady.

We remain in a strong financial position with limited restrictions on funds.

8.1 Policy on reserves

It is the policy of the charity to seek to maintain reserves of £10,000 to maintain contracts with contractors delivering work especially in the beginning months of the financial year before expected income is received.

8.2 Risk management

The fixed operating costs of the charity are primarily fees to consultants. The Trustees consider that this prudent closing cash balance policy minimises the risks to which the charity is exposed.

Approved by the Board of Trustees on 07/08/2024 and signed on its behalf by

Mike Blanch, Chairman

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The Westmill Sustainable Energy Trust

Independent examiners report to the Trustees of The Westmill

Sustainable Energy Trust

I report to the charity Trustees on my examination of the accounts of the company for the year ended 31 December 2023, which are set out on pages 11 to 18.

This report is made solely to the charitable company's Trustees. My independent examiner's work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity, the charity's members as a body and the charity's Trustees as a body, for my independent examiner's work, for this report or for the opinions I have formed.

Responsibilities and basis of report

As the charity's Trustees you are responsible for the preparation of the accounts.

Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the account requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in the report in order to enable a proper understanding of the accounts to be reached.

Signed:

Dated: 2[nd] August 2024

For JR Mercer Associates Ltd

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The Westmill Sustainable Energy Trust

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

Receipts from:
Donations
2
Grants
3
Investments
4
Other Trading Activities
5
Total receipts
Payments for:
Charitable activities
6
Other
7
Total payments
Net of receipts/(payments)
Cash funds this year		 Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2023
2023
2023
2022
£
£
£
£
25,711
-
25,711
33,166
- - -
2,000
1,456
-
1,456
1,145
1,000
-
1,000
1,000
28,167
-
28,167
37,311
(41,366)
(1,199)
(42,565)
(25,100)
(4,501)
-
(4,501)
(7,263)
(45,867)
(1,199)
(47,066)
(32,363)
(17,701)
(1,199)
(18,900)
4,947
26,546
450
26,996
45,896

The notes on pages 13 to 18 form part of these financial statements.

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The Westmill Sustainable Energy Trust

BALANCE SHEET

FOR THE YEAR ENDED 31 DECEMBER 2023

Charity number: 1158820

Notes
Fixed assets
Fixed assets
8
Investments
9
Current assets
Cash at bank and in
hand
Net assets
Charity funds
Restricted funds
10
Unrestricted funds
10
Total funds		 2023
£
15,447
9,137
26,996
51,580
450
51,130
51,580		 2022
£
16,332
9,137
45,896
71,365
990
70,375
71,365

The Trustees consider that the Charity is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the Charity to obtain an audit for the year in question in accordance with the section 476 of the Act.

The financial statements were approved and authorised for issue by the Trustees on signed on their behalf, by:

Mike Blanch, Chairman

The notes on pages 13 to 18 form part of these financial statements.

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The Westmill Sustainable Energy Trust

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

1. Accounting policies

The Westmill Sustainable Energy Trust is a charitable incorporated organisation (registered charity number 1158820). Its registered office and principle place of business is 8 Maple Gardens, Milton, Abingdon, EX14 4GP.

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with 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 (FRS 102) (effective 1 January 2015) - Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011. The financial statements have been prepared under payments and receipts basis.

The Westmill Sustainable Energy Trust meets the definition of a public benefit entity under FRS 102.

1.2 Going concern

These financial statements have been prepared on a going concern basis, which the Trustees consider to be appropriate as a result of projections prepared, which together with the level of working capital and realisable investments available indicate the charity will be able to operate within the facilities currently available. There are no material uncertainties about the Charity's ability to continue. The financial statements do not include any adjustments that would result from the going concern basis becoming non-applicable.

1.3 Payments and receipts basis

Payments and receipts are recognised within the accounts on the date of transaction.

1.4 Investments

Investments of shares within Westmill Wind Farm are stated at historic cost.

1.5 Taxation

As a registered charity The Westmill Sustainable Energy Trust is entitled to taxation exemptions on all of its income and gains, properly applied for its charitable purposes.

1.6 Depreciation of Fixed Assets

Depreciation is provided in order to write off the cost of tangible fixed assets owned over their anticipated useful economic life (UEL) as follows:

Solar PV Panels - 25 years straight line

1.6 Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees in the furtherance of the general objectives of the Charity.

Restricted funds are funds which are to be used in accordance with specific instructions imposed by donors or which have been raised by the Charity for a particular purpose. The aim and use of each restricted fund is set out in the notes of the financial statements.

Investment income and gains are allocated to the appropriate fund.

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The Westmill Sustainable Energy Trust

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

2. Income from donations

Donations Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2023
2023
2023
2022
£
£
£
£
25,711
-
25,711
33,166
25,711
-
25,711
33,166

3. Grants

Art and Energy
Low Carbon Hub		 Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2023
2023
2023
2022
£
£
£
£
- - -
500
- - -
1,500
- - -
2,000

4. Investment income

Feed In Tariff
Dividend		 Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2023
2023
2023
2022
£
£
£
£
1,456
-
1,456
940
- - -
205
1,456
-
1,456
1,145

5. Other Trading Activities

Educational Projects Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2023
2023
2023
2022
£
£
£
£
1,000
-
1,000
1,000
1,000
-
1,000
1,000

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The Westmill Sustainable Energy Trust

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

6. Charitable activities

activities
Education
Visits
Events
Grants and donations		 Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2023
2023
2023
2022
£
£
£
£
(16,219)
(1,199)
(17,418)
(15,840)
(9,111)
-
(9,111)
(8,829)
(16,036)
-
(16,036)
(182)
- - -
(250)
(41,366)
(1,199)
(42,565)
(25,100)

7. Other costs
Independent Examiner's fees
Premises costs
Administration costs
Sundry costs
Depreciation		 2023
2022
£
£
(780)
(720)
(1,332)
(936)
(2,329)
(4,578)
(60)
(144)
(4,501)
(6,378)
(885)
(885)
(5,386)
(7,263)

8. Staff costs

During 2023, WeSET had no employees (2022: 0). The progression of WeSET's objectives was achieved by its Trustees, contractors and volunteers.

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The Westmill Sustainable Energy Trust

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

9. Fixed assets

. Fixed assets
Cost
As at 1 January 2023
As at 31 December
2023
Depreciation
As at 1 January 2023
Charge for the period
As at 31 December
2023
Net book value
As at 1 January 2023
As at 31 December 2023
0. Investments
Westmill Wind Farm Shares
9,137		 Solar
Panels
22,142
22,142
5,810
885
6,695
16,332
15,447

10. Investments

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The Westmill Sustainable Energy Trust

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

11. Statement of funds

Statement of funds - current year

. Statement of funds
atement of funds - current year
Unrestricted funds
Unrestricted funds
Restricted funds
People’s Power Station live website
enhancement
Carbon Hub		 Balance
at 1
January
2023
Income
Expenditure
Transfer
Balance
at 31
December
2023
70,375
28,167
(46,752)
(659)
51,130
450
-
- -
450
540
-
(1,199)
659
-
990
-
(1,199)
659
450
71,365
28,167
(47,951)
-
51,580

Restricted funds

Website enhancement was to install a live dashboard on their website showing real time energy production.

The second Low Carbon Hub grant is for production of EPQ course materials and additional materials. This project was completed in 2023 with an overspend against the restricted funds therefore transferred to unrestricted.

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The Westmill Sustainable Energy Trust

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

Statement of funds - prior year

Unrestricted funds
Unrestricted funds
Restricted funds
School Energy Resource Packs
People’s Power Station live website
enhancement
Warm room at Westmill site
Low Carbon Hub (Educational
material)
Art and Energy (MTAF)
Low Carbon Hub (EPQ)		 Balance
at 1
January
2022
Income
Expenditure
Transfers
Balance
at 31
December
2022
69,476
35,311
(28,443)
(5,969)
70,375
2,573
-
(2,920)
347
-
450
-
- -
450
(3,758)
-
-
3,758
-
(180)
-
-
180
-
(2,143)
500
(40)
1,683
-
-
1,500
(960)
-
540
(3,059)
2,000
(3,920)
5,969
990
66,417
37,311
(32,363)
-
71,365

12. Analysis of net assets between funds

Fixed assets
Investments
Current assets		 Unrestricted
Restricted
Total
funds
funds
funds
2023
2023
2023
£
£
£
15,447
-
15,447
9,137
-
9,137
26,546
450
26,996
51,130
450
51,580

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