OocuSKJn Erwelcpe ID. FF488E81.ES8E4F¢J)44¥2-CgK35BS8K)S
Charity Regi5trntion No. 1161776
coM￿nY Registrntion No. l)1008486 IEngL•nd and W•lesl
WYRE RIVER TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
IllWWWI
ACHD4UFV*
31Y1112023
COMPANIES PIOUSE
A14
#148

OoJJS¥n ETh¥e￿Fe ID.. FF488E81.E58E4FIJM4W2.CYK35B5B￿s
WYRE RIVER TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Truste
A Edney
P Robson
O Ainscough
M Gomall
G Cook
DrA M Folkard
Charity number
1161776
Company number
Registered offic•
40 Hoglrton Street
PR9 OPQ
Ind•pend•nt examiner
J A Fell & Company
40 Hoghlon Street
Southw
PR9 OPQ

OowSty3n Envebjpe ID FF488E81.E58E4FC#H492£9KS5858905
WYRE RIVER TRUST
CONTENTS
g*
TnJstees' report
Independerht eXam￿e￿$ rep)rt
Statement of financial actibryt*s
Balance $heet
Notes lo the aca)unl$
7-18

D¢xuSlgD EThvelvpe ID." FF488E81.E58E4Fts>A4924XC3S858905
WYRE RIVER TRUST
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORD
FOR THE YEAR ENDED 31 MARCH 2023
The trLtstees presenl their annual reFQrt fmanoal statements forthe year ended 31 March 2023.
The financial ststernenls have b￿￿ prepared ￿ aCcOrdar￿ Mth the aLxounttr¥J polioes sel out in note 1 to the
financial statements and cornpty wrth the trusfs Igoveming doujmentl. the Compan￿$ Act 2006 and-Accounting
and Reporting by Charities.. Staternenl ol Recommended Prac*"ce applK>ble to charities preparing their accounts
in accordance the Financial Reportin9 Standard applicable in Ihe UK and Republ￿ of Ireland IFRS 1021"
(effe¢lNe 1 January 2019}.
Objectives and activities
The objects of Ihe ¢harrty are-.
The conservation, protectKJn, restoration and improvement of the RNer We and surrounding area from Its
source to the Irish Sea induding rts flora and fauna for the public benefit_
The Iruslees have paid due regard to gUmJ￿ i5yJed by the Charity Cornmis&on in deading whal aclivities the
Injsl should undertake.
Achievements and wr1om￿nc•
In the last financial year, the Irust has ￿ntInued to deliver a wwje range of projects and acbvilies across the Wre
Catchrnenl. In 2022-23 the twusl recnJTted three staff. wrfh a R￿er Restoration Trainee and an Administration
Officer joining the team. This means Ihat the trusl now has seven Stall. ol which six are fiJll-b"m& employees and
one is part-time. Based upon ihts expansion, the Irust has also tsken rts first 0f￿e$. wrth accommodation for the
staff team and space for a laboratory to supFort the ddivery of Stud￿$ within the We Cal¢hment. The trust has
continued to wort wrth h)cal fam7ing communthes, sxowding advirE and guthnce on water qualty. water quanttty,
habtlal quality and ¢onnedMty Issues atross the ¢ald)ment. We have also provided fundrng for the creat￿n of
new riparian woodlands. riparian buffer Sirips and fam infrastructure improvernents_ This year was also home to
the delwery of our most detailed water qualty monrtoring programme ever delNeTed, assessing over 30 srtes in
the upper ¢alchmenl lor the presen￿ of pesticKJes in the water cdumn and 30 Siles across the catchment for the
presence of Pel Flea Products in water. The dala produ￿ by these programmes has highlighted significant
issues, whth aTe being reviewed and acts.oned by the twst. As host, we have ￿lntInued to deliver the aim5 and
objectives of the Wre Waters Catchment Partnership as part of the Catchmenl Based Approach, and this
continues lo ensure that a WKle range of partners are involved in the delrvery of Projects which support the
improvement of catchment.
As has teen Ihe case in the last 4 yea￿. a brge rrtxfjon of our wc*k has focused on Natural Flood Management
INFMI, with our principle ￿u$ lor the year being on the ￿re NFM Investment Readiness Project. which saw
the development ol the United Kjngdom's first pnvalety financed NFM project. The proiect will see direcl
investmenl from Institutional Impact Investors ar￿ Hwh Net Worth Indiv￿uals. this investment is repaid by the
benefiaaries ol the ecosystem semces, which Corr￿ as a re$ult ol the delivery of 70Ha ol NFM InterVent￿S
acTOSS the Upper ￿re and Calder Catchments. LandcA¥ners and FamÈrs will be paid to host and maintain the
interventions for an in￿)31 penod of 9 years. this represents another firsi fw the trust. in that it wll bè a￿9 to make
payment by re5uts lo lo¢al farming cr)mmunrfL'e5. The 2022-23 ffinancval year saw the firsl year of active delivery
in ihe ￿Te NFM project. wth a wde range of intervenlions ddivered across a number of farms in the Upper
Wyre Catchment induding the planting of 25,Cl)O trees in 10Ha of woodland and 3km of bunded hedgerow. All
to this, we have contsnued to delNer woodland and hedgefow tteatKJn projeds across Ihe catchment, planting
over 5.cth trees as pan of ripanan W0￿{an¢J$ and hedgerows. Thi5 will be built upon in the next 3 years, with a
onsidera￿e increase in the delivery of new riparian and ￿t￿ment woodland aTrJ hedgerows.
To support this work, we have upscaled our education and engagement programme, Ihis has seen over 500
children al ￿h0O1$ within the ￿re Cat¢hment educated on the benefrts of Natural Flo¢4J Managemènt and River
Restoration. We have also supported educaiton events across the catchment worting dosety wrfh partn¥s to
ensure ihat our education prograrnme has as wider reath as Fosgbk.

D￿s￿n En¥elcw ID.. FF488E81E58E4F(X>A492£5￿35B5s9Ds
WYRE RIVER TRUST
TRUSTEES. REPORT {CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
Looking foThvard, the Irusi will continue lo deliNEr ts aims and di"e¢tives for the ￿re Catchment, which are
sel out in our Integrated Catchment Plan. Undef these obie¢tNes we ￿11 ￿ntinue lo improve waler quality. water
quanbty. habjlat quality. biodivefsily, reduce floc*J risk and increase cart)on sequeslralion. We will also work wrth
communities to ensure thal they are engaged and ÈducatÈd. The next ffinancial year will see us continue with the
delivery o170Ha of natural flood management interventK)ns in the upper catchment and the crèation o139Ha ol
woodland across the 53me area. This represent5 a considerable in(yease in thè Scalè and pace ol deh'very,
some.thing which will be hugely benefficial to the environments and ¢ommunrt*s of the Calchmenl.
Finan¢ial review
The Wre River Twsl be9￿ trading as a ch81itaNe (xrtwony on the 1 October 2015. premously having traded
through an unincorpofated trust. On that dale the assets and 1k4￿.1￿.8$ of the trust were tranSfe￿d to ihe
company. The ￿￿)unIS compiise informab.on relaling to the per￿ from 1 April 2022 to 31 March 2023. Income
totslled £591.032 from a oynbinatton of grant5. Expenditure in the peritrJ. whth is detsiled in the Ststement ol
Finanryal Actiwties, totalled £508,579, resulbng in a suWus of £82.453 for Ihe perK*.
Reserves Policy
The board of Direclors reviews Wyre River TnJsf5 reserves poh¢y annualty. The purpose of the reseNes policy 1$
to smooth oul any short term Variat￿n5 in fijnding and expendrture lo eft$u￿ Ihal the charity is able to fulfil its
obieclives withoul interrupti￿.
The work of ￿re River Trust is project driven with peaks of expenditure czjrresponding with project acfivity. As
such the board reco9nises that the level of general resep4es will vary as Wre River Trust builds the funds to
undertake the work.
Under nomal Or￿m$￿n¢t$ the board considers it appropnate to hc4d reseNes of the expenditure needed to
complete the current projects vthich are being carried ￿t M the river Wyre.
R¥sk Ststement
The Olrectors have reviewl the risks to which the rt￿￿1ty is exposed. Appropriate pr(tedures are in place to
identify, monrtor and rèview thèsè risks on a règukr ba%s.
Stru¢tyre, govemanc• and management
A board of Directors who afe also the trustee$ ol the CharTty govems the Company. App)inlmenl of new
dire¢torsltrustees is a matter for the whole board. The board give due conswjeralion to the inthjction
requirÈil for any new directors or trustees.
The board meets forrnally al least Iwice per yew.
Public Benefft
Based upon the actiwbes mentioned above thè Directors confiryn that they have complied wrth their duty lo have
due re9ard to the 9UIdan￿ on pubh"c benefft p￿iShed by ￿ Commissh)n in exercAsing their pcweTs or duties
Volunteer Efftlrt
The trusts activities are supported by a Cil￿rt of volunteets that assist with the delivery of I￿je¢ts. They help lo
plant t￿e$. build leaky dams, ¢olled dats and beach dean amoThJst a wide range of other tasks. The value of
this effort is measured the hours thai they gift to the trust. The hours whth are gifted all￿￿ us to deliver
projects that we would otheThw'se not be able lo deliver. Whilst this effort is at nil or negloibk cost to the trust or
its funders, it is extre￿￿lY valuablè to us aThJ to the delNery of our wojects and widei objedives across the
¢al¢hment.

DocuSigTh En￿ope ￿.. FF488E81.É58É4FD>pA92I￿C35B58gO5
WYRE RIVER TRUST
TRUSTEES, REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT
FOR THE YEAR ENDED 31 MARCH 2023
Ststsment of trusto¢s' rnspon$ibilities
The trustees. who are also the directors of We RNer Trust for Ihe purpose of company law. a￿ responsible for
preparing Ihe Trustees. Report and the ffinan(ial $￿e￿￿ntS in accordanc* wrth applicable law and United
"ngdorn A¢¢ounb"ng Stsndaids (United ￿"n￿J0rn GeneraltyAwted ACCO￿￿"ng Prac*"ce).
Company Law requires the trustees to prepafe finanaal Staten￿t$ for each fina￿al year which give a true and
fair wew of the stale of affairs ol the trust and of in¢oming resources and appli¢ation of ￿SoUrCeS.. inciu¢Jing
Ihe income and ¢XpendrtU￿. of the ¢haritsble ￿MpanY for that year.
In preparing these financ4al statefflents. the trustees are wuwed to:
- select suita1￿e ￿COUntr.r￿j p)licies and Ihen apply them consistentty:
- obsèrvè the methods and prin¢iples in the Charitie5 SORP:
- make judgements and eslimales that are reasonable PllKlent'. and
- prepare the financaal statements on the goiThJ o)ncern basis unless it is inapprwiate to presume that Ihe trust
will continue in operatK)n.
The tnjslees are responsible for keeF¥ng adequate acc¢xmtwig records that discknse with reason*•l& accuracy al
any ts'me the finanaal po&tion of the trust and enable them to ensure that the financial statements comply with
the Cornpanies Act 20¢A. They are also respongbk for safeguarding tho assets of the Irust and hencè for laking
reaSona￿e steps for the preventson and t1etedion of fraud and other irregularth"es.
The Iruslee5' reFOrt was ap[￿￿d by the Board of Trustees.
D•rek Ains¢ough
Trustee
Phllip Rob￿￿
Trustee
Dated". 7 November 2023

C￿C￿S￿n ETh¥elw10.. FF48eE81.E58E4Forw92-C￿c35B5Bg05
WYRE RIVER TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WYRE RIVER TRUST
I report ￿ the accounts of Its tnjst the year ended 31 Marc* 2023. whKh are set oul on pages 5 to 17.
Respective responsibilities of trusttts •Dd examiner
The Irusfs trustees. who are also the directors of Wyre River Trust for the purposes of company law. are
responsible for the prepara1￿ ol the a￿￿nts. The tw$lees ¢onsthr that an audit B not reqUI￿d for Ihis yeaf
under section 144121 of the Chanties Act 2011 (the 2011 Act) and that an independent examinat￿ is needed.
Having satisfied myseK that the charty is not subject to audit under compary law and is eligibk for independent
examinab"on. (( is my responsits'lty to..
examine the finanual statements under sect¥M 145 of the 2011 Act..
li1> to follow the pro￿dU￿$ laid dcmn in the general Eirec*"ons given by the Charity Comrnissitsn under section
14515llb} of the 2011 Act.. aThJ
liiil to stsle whether particular matters have c4Jme to my attent￿￿.
Basis of independent examimfs rnport
My examination was carried OLrt in ￿￿ordanCe wsth the general Directions gr￿n by the Charity Comrnissson. An
examination in¢lutJes a review of the accountsng records kept by the charity and a cijmpari50n of the financial
slaternenls presented with those recofds. It also indudes cons¢deration of any unusual rtems or disdo$ure$ in the
financ•al statements, and seekin9 exKAanatsons from yw as trustees ￿r￿MIng any such matters. The
procedures undertaken do not provide all the ewdence Ihat wwkl be ￿qUired in an audil and consequently t
opinion is given as to whether thÈ financial statements present a 'true and fair and the report is limited to
those matters sel in the next Statement.
Independent ex•minerfs statement
In conne(#ion with my examinats'on. no matter has come lo rny attention..
(a) which gives me reasmable cause io believe that in any matewial resped the requirements..
lil lo keep accouth'ng rècords in accordance with sectKJn 386 01 the CompaniesAct 20C6', and
lill lo prepare financjal stalements whth accord wrth the aoxunling record5, ￿mplY with Ihe accounting
requirements of séction 3S6 of Ihe CoMpan￿S A¢a 2{x￿ and with the meth(NJs and prinoples of the
Statement of Recommended Praclice.. AccountiThJ and Repm by Charities,.
have not been rnet or
{bl to whi¢h. in my opin￿n. attention sh￿Id be *Jrawn in ¢yder Io gnable a kvoper underst￿￿￿n9 of the
ffinanci
stat
ts to be reached.
Oliver Gril
FCA
J A Fell & Company
40 Hoghlon Street
Southport
PR9 OPQ
Dated.. 7 November 2023

DDcuS$n Envdope ID.. FF4e8E81￿eE4FiY>A492-Cs￿35BSB9Ds
WYRE RIVER TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestrtcted R•strictèd
funds
funds
2023
2023
Tolal Unrestricted Restrktsd
funds
funds
2022
2022
Total
2023
2022
Notr8
Income from:
Grants
Ch8ritsble adjvities
Investments
120
544.410 544.530
46,104
46,104
399
40.520
194.837
235,357
399
Total income
519
590.514
$91.033
40,520
194.837
235.357
Ex
Ènditure on..
Chariiable acb'vities
41.451
467.128
506.579
245.543
283.847
Not loutyoin91fincoming
rosour¢es beforn transfe
140.932>
123.386
82.454
2.216
150.7t61
(48,4901
Gross transfers between
rKIs
36.512
(36.512)
14,596}
Net lexp•ndlturnVincome for
the yearl
t mov•mgnl In funds
{4.4201
86.874
82.454
6.812
155.3021
(48,4901
Fund balances at 1 April 2022
313.577
366.183
45.794
368.880
414.674
Fund balances at 31 Alaffh
2023
48.186
400.451
448,637
313.578
366,184
The staiemenl of ffinancial adwities includes all gans and losses re￿nISed in the year.
All incorne and expenditure dèrive from continuing aclivrfies.
The stslem&nl of financial actNib"e5 a150 with requirements for an i1￿orne and expen¢Mlurg
under the Companies Act 2CQ6.

Do¢uSKJn En¥dope ID". FF488E81.E58E4F(*W¥2-cS￿JS8SBg05
WYRE RIVER TRUST
BALANCE SHEEr
ASAT31 MARCH 2023
2023
2022
Fixed a$$ets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
10
$9.441
20.B
11
213.078
259.125
129,683
233,391
472.203
3,074
Cr•ditorn: amounts falling due with•n
on¥ year
{B3,(￿n
(17,780)
Net cjjrrenl assets
389.1
345,294
Total assets less curvent liabilities
448,637
366.184
Income funds
Restricted funds
Unrestricted funds
13
4CA),451
48,186
313,578
52.606
448.637
3fj6.184
The company is enlitled to the exemption frorn the audil requirement c(ffltained in 5ec*ion 477 of the Companies Act
2006. for the year ended 31 Marth 2023. No members ha￿ required the cornpany to obtain an audit of its accounts
for the year in question in accordance with section 476 ofthe Companies Act 20C6.
The dffectors acknovAedge their responsibililiès for comth.ng wth the requirements of Companies Act 20C
with respect to accounb.ng ceix)rds and the prepacation of finanaal statements.
These financAal statements have been prepa￿ in accordance with the proMsw)ns applI&￿e to comparies su4.ect
to the small companies regime.
The fina￿￿91 ststements were approved by the Trustees on 7 November 2023
D•r*kAIn￿OU9h
Trustee
Philip Robson
Truslee
Company Registrdtion No. 08008486

Ev￿￿OPe ID." FF4B8E81ES8E4FU>A492£XC358S￿S
WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
Chaiity inlom4tion
ce Rivef Tnjst is a private Company limited by guarantee inLKKpNated in England and Wdles. The
re9lStered office Is 40 Hoghton Street. Soulhwl. PR9 OPQ.
1.1 Accounting convention
The aGoJurts have been p￿pared in aw)rdanr* with ihe trusfs deed, Ihe Companies A¢t 2006 and
"Accounknng and Reporting by Charrties.. Statement of Recommended Practice appl￿ble lo chants'es
preparing Iheir accounts in ac￿dance with the Finanoal Repo￿n9 Stsndacd applicable in the UK and
Republic of Ireland IFRS 1021. las amended for acc4)unb"ng permxls ￿mMenC1n9 from 1 January 20161. The
trust is a Public 8enefil Entsty as defined by FRS 102.
The financial stslements are prepared in sterling. whith is the fundional ujrrency of the trust. Monetary
amtyjnts in these finaFKial Statements are rrNJnded lo the nearest £.
The financial statements have been prepared under the histori¢al ￿$1 ¢Jinvenb"on. Imodified to indude the
f9valuation of freehokj properties and to include investment properties and certain financial instwmenls at fair
valuel. Thè prinopal accounting poliaes a<￿tea are sel out below.
1.2 Going concern
Al the time ol approwng the finanoal statement$, the truslees have 8 reasonable expeL#alion that the trusl
has adequate resoufces to CLY)tIAUe in Opefatthal existence for the foreseeable future. Thus the trustees
continue lo adopt the going wncem basis of accwnting in preparing the finanaal slatement5.
1.3 Charitsbk funds
Unrestricted lunds are available for use at the disueb)n of the trust•ès in fLtstherance of their charitabbe
objecli¥es.
Restricted funds are subj'ect to speufic condrtions by donors as to hcffw they may be used. The purposes and
uses ol the reslricled fLmds ace set OLrt in the notes lo the finanrjal siatemenls.
Endowmenl funds are subject to specifK conditions by th)r￿S that thè capital must be maintained by the
trust.
t.4 Ineoming resources
Income is le￿gnIsed when the trust is Wlty entitkd to tt after any perf0m￿nCe conditions have been met,
the arnounts be measured relkably, and it is probable Ihat inc4)me wll be receTh￿d.
Cash donat40ns *e reco9nised on recept. Other donab"on$ are recognised orte the trust has been rK>tlf￿d of
the donation, unless Ferfomiance COnd￿.0nS requi￿ ¢Jeferral of the amount. Income tax recoverable in
reLilion lo donab.ons received undef Grft or dee(15 of covenanl 15 recDgnised al the lime of the donati￿.
Legacies are rec4)gnised on receipt or otherwise rfthe has been notsfied of an inpending dislribulion. the
amount is known. and feceipt is expected. If the amount 1$ nol known, the legacy is trealed as a CAJntingent
asset.

Docussrb ErWry ID. FF4e8E81.E58E4F¢1>A492£￿c35B5￿5
WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
{C¢)nfjnu•d)
Expenditure is re¢ognise(1 l)n￿ Ihere is a legal N C¥)nstrudive obh'gation to transfer economic benefit to a
third paty. rt is probable that a transfer of economic beneffts will be required in settlement, and the aThwnt of
the oblwation can be measured reliably.
Expenditure is dassthed by activity. The cosls of ea¢h a¢lMty are made up of the total of dired costs and
shared costs, including support costs involved In uThJertaking eath adiwty. Direct cosis attributable to a single
activity are albcated directly to th* athvty. Shared ¢￿tS which cr)nlribule lo more than one adivily an
support costs wh￿h a￿ not attributaNe lo a single 3￿Mty are apportioned befv4een those asaivifEs on a basis
consistent wth the use of iesourrEs. Central staff costs are alocated ￿ the basis of time spent. and
depreciation tharges are allocated on the porthm of the assefs use.
1.5 Tan9ible fixed ￿ets
Tangible fixed assets a￿ inilialty measured at o)st and sL￿sequentIY measured at cost oi valuatK)n, r￿t of
t1epreciation and any impairment losses.
Depreoalion is re￿nIsed $0 as lo write off Ihe ¢4st or ¥ahJabon of assets less thew resKlual Values over their
useful Ir¥e$ on Ihe follo￿n9 bases:
Plant and equiprrwl
F￿tureS and ffltings
Computers
25% Reducirwj 8alance 125% Straight Line
25°A Reducing Balance 125% Slraight Line
25°A RedL￿Ing Balance 125% SlravJht Line
gain or loss arising on the disposal of an asset is determined as the drfferencÈ befvleen the sale
proceeds and the carrying ￿lue ol the asset. and is recognised in the statemenl ot rinancial activrt*s.
1.6 Impaim¥ent offixed 4$8ets
At each rewrting er￿ date. the trust reviews the carryiwwj amwnts of rts tangTr￿ assets to detemiin¢ whether
there is any ind￿ts"0n that those assets have Suffèred an irnpairment ￿$$. If any suth indicalion exists. the
recoverable amount of the 3SSÈt is estimated in order to determine the extent of the impaiment loss (rf any).
1.7 Ca$h and ¢a$h equivalents
Cash and cash equivakents indude cash in haThJ. dewsrts hèld at cam with banks. Olher short-term l*]uid
investsnents wth onginal maturtties of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabdilies.
1.8 Financial instruments
The trusl has elected to appty the pro¥i5ions of Se(*th 11 'BasK Finanrial Instnjfflenls. arKI Sedion 12'01hw
Finanoal Instruments Issues, of FRS 102 to all of rts finanaal instnjments.
Finanual instruments are recogntsed in the twsfs balarte sheet when the trust bec4Jmes pwty lo the
contractual promsions of the instrument.
Finanual 8sset5 and liabilities are offset, with the net amounts presented in the ￿anCIal stalemenls. when
there is a legally enforceabk right to sel off the recognised anw)unts and there 1$ an intention to settle on a
nel basi$ or to realise the asset and settle the Iwabilrty simuHaneou5ty.
Basle finaneialass•ts
Bawc financ$￿ assets, which include debtors and cash and bank balances. are inrtialty measured at
Iransath'on price including trans*ion costs and are subsequentty Carried at amorlised cost using the
effective interèst method unlÈss thÈ arrangement conStrt￿e$ a financing transaction. where the transactKsn 1$
measured al the present value of the future receipts discounted at a market rate of interest. F￿anCIal assets
dassified as receivable wthin one year afe not amortised.

OocL6ign En¥elwe ID". FF488E81.E58E4F(h>A492£9)CJ58589D5
WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policiey
IContinu•dl
&Basic financial liabilib•s
Basic financial liabililies, induding ueditors and bank bans are initialty recognised at transaction price unle$$
the arrangement constrtutes a hnancrn9 transadton. where the debt instrument is measured at the present
value of the fulure payments discounted * a market rate of interest. Finan(ial liabilrties classified a$ payabje
within one year are not ar￿￿'sed.
Debt inslruments are sub5equentty Ca￿led at amoritsed using the effecai¥e interesl rale methc*J.
Trade creditors are obligations lo pay for gcwjds or services that have ken acquired in Ihe ordinary course of
operations frorn suppliers. Amounts paYa￿e art dassrf*d as current liabilrties rf paymenl is due within one
year or less. If not. they a￿ preserted a5 non-currenl liabililies. Trade creditors are recognise¢J in￿"allY ot
Iransa¢b"on price and wbsequentjy rneasured at al￿r￿"Se￿ cost usng the effeclwe ￿terest method.
Derecognition olfinan¢ialliabilities
Financial liabilit￿S are ¢Jereco9nised vthen the trusfs contradual obhgations expire or are discharged or
cancelled.
Critical accounting •stimates and ludgements
In the application of the Irusvs accounling wli(ies. Ihe trustees afe required lo make judgements, estimates
and assumptions about the carryir¥J amount of assets and liabilit￿S that are ntsl ￿a¢ll1Y apparènt from other
sources. The eslimaies and asswated as5urnplions are based on hiSt￿lCa1 exFerience and other factors that
are considered to bp re￿Vant. AGlual results may differ from these estimate5.
The estimates an*J undertying assumptions are rewewed on an l￿gOing basis. Revisions lo accounting
eslimales are Tecognised in Ihe pertod in whth Ihe eslimate is rewsed where the revision affects only that
period, or in the penod of the reVis￿n an¢J future FerK*Js where the revtyon affects both current and lutufe
periods.
Grants
Unrestricted Restricted
fund5
Total
2023
Totsl
2022
Donation5 and g'fts
Grants
120
120
544.410
520
234,837
544.410
120
544.410
$44,530
235,357
For th• year ended 31 Alarch 2022
40,520
194,837
235.357
Grants re¢eivable for ¢010 a¢llvll*s
See restricled I￿K1$ nole for break¢knin of grants
received.

DocLkSign En¥dtye ID". FF488E8I_F58E4Ft*M492£5(C3￿BgDs
WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Ch*ritable a¢tivities
Charitsble
come from
conngctod
companies
2023
2022
Other in￿rne
46.104
Charilabl• trading incom•
Recharges to ￿re Rivef Solutions Limited of costs th* the Trusl in￿rIed when SupplY￿g servic2$ involved
with Wyre Catchment WO￿5.
Imiestments
Unwestricted
nds
Total
2023
2022
Interest rerEi¥*e
399
10-

DocuSKJn En¥elcpe10. FF486E81.E58E4F(l)-MYk-C5rnBX)S
WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charllabl¢ a¢llvilles
2023
2022
Oired Co$t$
Direcl Salaries
Travel
Printing & Stationery
Training Costs
IT Software & Cmsumables
Repairs & Maintenance
Other Costs
Management ch¥ges
Telephone & Intemet
252,832
153,￿0
18.2S1
2,328
6,396
108,986
119.739
11.649
2.010
2.036
795
1,384
1.168
11.411
133
565
4.￿9
733
440,163
259.311
Grant fuThJir¥J of acimties (see note )
21,760
Share of $upwl ¢osts (see r￿le 71
Share of governance cosls (see note 7)
42.611
4,045
20.816
3.720
506.579
283,847
Analysis by fvnd
Unrestricted funds
ReslrKted fvnds
41,451
467,128
38,304
245,543
508,579
283,847
Support costs
Support Govern•nc•
costs
costs
2023
Support Gov•manc•
costs
costs
2022
Deprei?atKJn
Travel Expenses
Office Expenses
PL Insurance
Telephone
Sundry
A¢¢wntan¢y
Bank Charges
4.849
6.649
1.049
2.248
4,849
6,649
1,049
2,248
19,565
7,982
3.694
1.746
19,S65
7,982
3.694
1.746
4.113
4.113
3,720
100
4,045
74
3.720
74
1C
42.611
4.045
20.816
3,720
24,536
Analysed betsveen
CharitakAe activrtEs
42,611
4,045
20.816
3.720
24,536
11

DorJJS4n Ens%ltw D.. FF488E81.ESBE4FO>M92-C5LX3585B905
WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Trustees
one of the twstees (or any rer50ns C￿neCted with them) receNed any remunerat*Jn or benefits from t
trnsl du¥ing the year.
Employ￿5
The averagg monthty number of empwes duriNJ the year was..
2023
Numbèr
2022
Numb•r
No member of staff was paid in e¥ce5s of £60.(KKI12022- none).
10 T*ngible fixed assets
and FL¥bJr•s and ¢¢)Mp￿¥S
uipmeni
Totsl
Cost
Al 1 April 2022
Additions
7.295
36.412
26.841
8,1
9.183
42.326
45.595
Al 31 March 2023
43,707
26.841
17,373
87.921
O•pr¢ciation and impaim*nt
Al 1 April 2022
Depreriakn"on charged ￿ the year
2,302
2,521
18.672
2.042
462
2.481
21,436
At 31 Marth 2023
4.823
20.714
2.943
28,480
Carrying amount
Al 31 Mar¢h 2023
6.127
14.430
59.441
At 31 March 2022
20,89)
20.890
11 Debtor5
2023
2022
Amounts falling du• within on• y•ar.
Trade 11eblors
Other debtors
Prepayments
210.245
158
2.675
129,683
213.078
129.683
12-

DO0￿19Th En¥eW ID." FF4B8E81-E58E4Fts>A4924XC358589D5
WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
12 Other creditors falling due within on• y•ar
2023
2022
Trade creditors
Other credstor5
A¢c¥uals
42.697
3,476
36,834
3,132
2.$82
12.C66
83.007
17,780
13-

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEME1￿5 (COP￿INUED>
FOR THE YEAR ENDED 31 MARCH 2023
IJ R•Btrktsdfuffld
31 IA*Tth
bBystead FafftisGmup
Bwk FIP Prwi
BESQulreath PT¢48d
14
2.13S
14.395)
13 184)
116.845)
11.843)
18.710)
CABA
CaklerFtheTV6 Rwara
E¢rfoBSArrn
Enforttment
FIPLCOT Hethje PTC¥&X
HFALPrq8d
HIlty1a￿ PoDIIA*uaNJ
es￿rieS Pr4
NatJralC￿rse CIOPri
Naluialcouise NFM PTq8d
NE Sm8h ProiB
SlieBtLakes
TFRR PI
ThJaliN¥rt Prop¢t
FIP
WAMM Plop
Od￿n￿T￿$*G￿G Prop
r8 SGZ
15.LVJ
1122)
15.IX•J
{15.430)
2,1e9
17.$10
1.220
19.483
17.610
13.L¥JJ
r2247J
19.3311
6&38 (&538)
3325B
P2.514)
6.8$7
16.85n
10.476
19.887)
441
(48.1911
1.157
11.15n
16.427
162
1IS.82r)
11,￿1
{14.8811
179.777
7D.251
(75.104)
377
97.737
U1.304
•,827
16.712
{5.6041
1.827
8.679
(32721
I11$,￿)
13224DI
14,2381
133X)
37.ou 20.LK¥J
7.165
.147)
r17.N}
(22.771)
11.359
118.￿9
28.2￿ 20.IXX)
13.649
17,010
Deh%w Phase. Y4R&Pt
46.1C6
146.1(61
14-

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS ICIJPUINUEDI
FOR ThE YEAR ENDED 31 IIARCH 2023
13 Ile•irfjrtyJfvnd
40,(XXI
5.850
7,351
10,
EAART
Green Re¢ovetyPro
PFP Pro￿#
L•g¥ MCPAfv(wd
B￿nde1 FIP
re NFM Mondonry
Charrwiry EshwiES Ptw
Adva[￿￿ SuertÈ&CossTrs Pr(p(¥
PIC LIFEI4IPEIUKh)27 F*ry(¥
139,8781
137,6WI
I15.￿)
(6,(Wl
175N)
10.rth)
(7,4481
2,078
IJU.7701
I12,￿>
118,9011
3.1
,879 Iv.￿ P45.543)
313.57
),515
1467.128)
(36.5?
490,451
1s-

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2023
13 R**tri¢ied lun
(Cpth¥qd)
cactKnBnt
N4tuiAICoulse CIO PIoiÈ&. wl tr* FJ*Je HLO.

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEME1￿5 (Col￿￿vED}
FOR THE YEAR ENDED 31 AIARCH 2023
IJ RHIriC￿ IuTr
Up￿r￿le F1P.A￿80ff Lfjlkne UwW*Tr.
ie NFM DelimPhase. Wi&FW-O*rffjoltreWffeCaioknrt NFM Prrie
del FIP FW.Asmdl 9Gak ￿Phjndd
stuty m*hoth)*¥y
ola ¢kni

DocuS•)n Envelope IO". FF488E81.E58E4FCI>A492-Cg)C358589D5
WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
14 Related party transactions
During the year the Charity made SUP￿leS 10 ifs subskliary Wyfe River Soluti￿￿ Lwnited totalh'ng £49,244 and
ceived Suppl￿ lotslling £42,382 yew {2022- n￿e1.
18-