Charlty Registr4tlon No. 1161776
Company Registralion No. 08008486 (England 4nd Waltsl
WYRE RIVER TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
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WYRE RIVER TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trusteety
A Edney
P Robson
M GomaN
G Cc<Jk
OrA M Folkard
Charlty number
1161776
Company numb•r
R•gist¢red office
40 HoghtM Street
PR9 OPQ
Ind•p•nd•nt exam•ner
J A Fdl & Company
40 Hryhtm Street
Southport
PR9 OPQ

WYRE RIVER TRUST
CONTENTS
Page
TnJstees' report
Independènt exa￿￿nerS rewl
Statemerrt offin8￿￿ actsvths
Balance sheel
Noies to thè atttyjnts
7-19

WYRE RIVER TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORn
FOR THE YEAR ENDED 31 MARCH 2024
Thè trustèès prèsént their annual rwirt and ffinanri* slatements fot Iht yèor ended 31 March 2024.
The financial statèments have bèèn prepared in accordancè ￿th acc￿nI￿ O￿lèS sèt out In note 1 to Ihe
financial stslements and comply the Iwsfs govemirs ￿￿u￿¢￿t. lh• COrrPa￿eS Act 2006 and "Accounting
and Reporting by Charities". Statement of Rewnmended Pract￿* awieabk to doritiès preparing their accounts
l aCCAJrdance with the Finan¢ial Reporting Standard appi￿able in the UK a￿1 Republ* of Ireland IFRS 1021"
leffeetive 1 January 2019).
Objectives and act•viti•$
The objects of the ¢harily are"
The conservation. protédwjn, restorath.on and improbpfflent of the RNer Wyrt suNtyMding arèa from its
source to the Irish Sea inclLklry rts Ib)ra forts pul*¢ ben¢trt.
The trustees have papa due r•9ard to guidarKÈ ssutd by the Chanty Coffmi5sion in t1ecKlwJ Wtt￿1 ath"￿t￿5 th•
trusl should undertake.
Achievements and perforfflance
In the last finanaal year. the tNst cthmued ts delNw a rarwje of wqeds aThJ ackn"vth"ès across thè Wyrè
Catchment. In 2023-24 the trust recruited h¥0 staff. ¥rith a Dats and Evthnce Officer, and a Trainee
ConseThab"on Officer joining the team. Ths mèans Ihat the Injst rtow has nine staff. of vthich 8 are lull-time
ernployees and one is part-time. At the start of the new finanoal year the Trust will moved into new offices based
at Myerscough Cdlege. This indudes aCeomrmdat￿ for a projected expansion in Staff to 16 by OdobeT 2024.
The olTi¢es include access to State￿I-m￿art Yience faulrties and I￿re are signtficant opportunrties for furth81
paiinership wcrfking the ¢dW.
The twst has eonhnued to wort with local faminy cJ)mrninibes. providiryJ adv￿ aThJ guidance on water qualrty.
•r quanbty, hattilal qualty and wnneetryty ￿SUeS across the catchment. We have abo provided funth'ng for
the creation of new ripartan woodlands. riparian buffer strips and larrn intrastructure inprovements. Thss year has
seen a significanl focus on Ihe delivery of projects ￿1¢h fows on 5011 se￿nCe and thè undetstanding of the
impacts of soil oynpaction in Ihè Wyre eatchment. As host. WÈ have eonthnueil to ddiver the aims and objeeb.ves
of Ihe Wyre WatW5 Catthmenl Partfteiship as part of Ihe catch￿nI Based Approach, and this eonts'n￿s to
ensure that a range of pathers are involvèd in the delivery of projects ￿1(* support the improvement of
Wyre cal¢hrnent.
As has teen the case in the last 5 years. a large portK)n ol our w￿k ha5 focused ￿ Natural FlocKI Management
INFMI. wth our principle foujs for the year bein9 the t1eli¥ery of the Wre Catchment NFM Project. Over 40,000
t￿$ were ￿anted by the tn￿t in the fina￿la1 year, many of which were planted in ~11Ha of wotydtsnd and a
further -3km ol buThJed hedgerow ijelivered by lh• afofementioned projed. The project abo supported the
delivery of a IaryJe-sCa￿ peatL3nd resloration project at Black Cbugh and delrvered a large ALbmbtr of leaky
barriers, ponds, and s•Jnffjcant length of riparian buffer sln"p creat￿.
Allied to the Wyre Calchmenl NFM Project aTrJ Ihe iweosed im￿1 of lh• tntst, we have partnered *ith a group
ol landowners in the catehmènt to SUCCè5sfvlly obtain lundry for the delNery the developw*nl of a Landscape
Re¢overy Project which ¢over5 the Bred and ca￿eT cald)menis. The ¢Jevelwenl phase will see wgnificant
invèslmeni and will rèsult in thè pyoduct￿n of a eomprehensive ProF¢￿1 for the del¥very, monitoring and
verffication of ￿nd5￿pe recovery across ihe prr4ed area worknng ¥￿h appro¥imatdy 25 land managers in a 20*
year programme. The projeei Mll create, festtsrè and manage a m05aic of habrtats across the project area,
improwro the condition ol proteeled sites. supportirrfj bi&JNergty and helpirrfJ to deliver net zero. vthilst
ma￿trIning food Pfoduclion. These aCtI￿S ￿11 be varied and spabally largeted and the Source ol the Projert's
mulb"plier eff¥d. The result V•711 bè a suslainable. resi1￿t. conwex and dNefse ecA>SyStem, suppth'ng an
enhanced varièty of flora. fauna and funga d&livefiryJ a wthje rar4Je of e¢osyslem seryices underpinned by
Ambth'ous natLnl Ifood managÈm•nt. rÈgènÈfth l*ming and socvdl impact WgraMff￿s.

WYRE RIVER TRUST
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Further to this Ihe Trust has also been successlul in obtsining fijr￿lO9 for tht tle1￿ery of a 3 yea¥ Invasrve Non-
Native Spec￿5 eradication projecl whth will focus on HIma￿￿On Balsam, Japanese KrKJlweed. Giant Hogweed
d American Mink. T￿S Is a S￿nIficant step forward in the removal of these specres the Wyre catchment.
Fundrng has also been obtatned lor Ihe delNery of nalu￿-like bypass channels around s1gnrf￿ant structures
on the river Calder. These easements allow Iree fish passage around these structures for the first time in
nearly 230 years. helpjng tts support a wide raryJe of speues ￿udry tr￿1. sea troul. Eufopean eel and
the endangerèd Allantsc salmon.
Looking lorwaid. Ihe trust Mll continue to defr.ver upm 115 aims and obj'ectives for the WyTe Catehment. vthieh afe
set out in our Inttr9rated Catchment Plan. Under these objectives we will ojntinuè to improvè w3ter qualrty. waler
quantity. habrtat quality, tmodwersrty. redLtee fiood risk and inerease carbon sequestrabon. We wll als9 woth wilh
communitiès to ènsure that thèy are engaged and edueated. The ntrxt finartaal yèar ￿11 see us double in syze.
enabling delivery of Ihe trusts airyts at a far greater scale and pace than seen previously. It wiv also alk)w us to
break new ground, advanung Ihe SC￿nCe arcyjnd river restoration and ga1her0￿ more dats about Ihe Wyfe
cal¢hmenl.
Fsnancial review
Tl)e a¢eoun15 eomwrse infomab.on r4ab.ng to the F¢riryJ from 1 2023 to 31 M•rd) 2024 and Tg11*¢l the
increa5ir#J acbvity ofthe Tru51 whith COn￿"nUeS to ￿0W in income and expeThJilure.
The rtsult of Ihis ￿#r ièflÈets thè irKreasÈd ticti￿ty Pa￿"¢U1artY 4%ilh regard to grants whith had beèn reeeived in
the previous a¢￿un11ng year. and so we see that whilst income has weased year on year, Ihe increased
expentjiiure lof the year resutts in a ¢jer￿t. This is to be expected ¥￿ere ￿ants we received in advance.
The irtcome for the year totalled £697,497 ¢ompared to £591,032 in the p￿¥10￿5 year. Expendrture in the period.
whieh is detsiled in the Statement of Ftnan¢*l Ath"vrties, totalled £792,502 {2023- £508,579), ￿Su1￿.ftg in a de￿it
Ihe y•¥ of £95,36512023- surplus of £82.4531.
Due to the nature of the granfs received aThJ their reCogn￿on under d￿rity axountsng rule5. the defictt for the
year ended 31 March 2024 was to be expecled as this foll0v￿d a year of Sur￿US wh•rtr grants had been
receNed 8Trd rècognised as inL))rne in advan￿ of the expej￿itUre.
The fin#n¢ial position of the Trust is very stroryj at Ihe en(F of the year V*ith very signrf¢cant cash balar￿S as
fvnding was recewed in advance for a new rnU￿ year project wll enable the of the trust to grow
further.
Reserves Policy
The boart10l Directors re￿ewS Wyre Rivw Tiusfs reseryes policy annualty. The purpose of reserves policy is
to smoolh out any short t•rni Varia1￿ in fU￿lIng and expenditure to erysure thal Ihe tharty ts ats￿ to ftlfil its
objectives without internJpt*)n.
The work of Wyre Rwer Trust is woiect drwèn 4wth peaks ol eX[￿drt￿lÈ CorresFw￿dir￿j wtli project aeti¥ity. As
suth the board recognEes that the level ol general reserves wiR vary as wy￿ River Trust Ixu'lds th• funds lo
undertakg Ihe work.
Under I￿rnal circumslancès the b)ard Cons￿￿er$ it apprcyiate to h¢Sd reservès of Ihe expendibjre needed to
eomplete ihe C￿r￿nt pfqects which are beiro caffied ¢)n the rivef Wyre.
Risk Statement
The Directors have Mviewed thè ¥15ks to ￿[Ch the chanty 15 exFQ5ed. ApproFff4ale procedures are tsi place lo
i(Iwtsfy, monrtor anrj re￿W these ri8ks cffj a wulai basis.

WYRE RIVER TRUST
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
statement of trustèes. responsibilitiès
The trustees. who are also tht dwe¢tors ol Wyrè RTr￿T Trust f￿ the purpose of rx)mpary law. are resptsnsknl• for
preparing the Truslees. Rewt and the finaneral slatements in accordanee with applicable law Unrted
lQ'ngdom Accounb"rrfJ Standafds (Uruted JQngdom GenerallyAccepted Actounting PradicEI.
Cornpany Law requires the tnjstees lo prepare financial ststements ts each financial year gwe a true and
lair view of thg state of affairs of the trust and of Ihe incoming resources and appI￿at￿n ol re%￿rCeS, tncluding
Ihe income and expendiDJre. of the ¢harrtabie ￿panY tor that year.
In ￿paring the$$ ffftonc401 sla1err￿ts. the truslees we requir￿ to"
- seleet sulta￿e ac¢ounting poh'¢p5 and th•n aFWy them cc¥)sist•ntEy.'
. observe the meth(MJs and in Charities SORP..
- make jtxlgements and estimates that are reasonable and wwJen(
- prepare the finanfjal ststements on the ￿r￿j eoneem basis un*ss it is inappropriate kn presume that tr￿ trust
I continue in operaiv)n.
The trustee5 are resptrnsi￿e for keeping *Jéquate ac¢ourstrrg récords that di5cb)se vnlh reasonabfe a￿uracY at
any b.mè the finanaal p￿￿"On of the trusl and enable them lo ensure that thè finanoal stalements comply wi
the Companies Act 2￿6. They ale also resF0nsi￿t for safeguarding Ihe assets of the trust and he￿e for takin9
feasonablè St￿ for the prevènti¢)n and ¢Jetection of IraLx1 and other lrre9uEant￿s.
Thè trustees. report was approved by the Board ol Truslees.
Alan Ethiey
Trustee
Ph•lip Robson
Trustee
Dated." 13 November 2024

WYRE RIVER TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WYRE RJVER TRUST
l rnport on thè accounts ol Ihe trust for Ihe year ended 31 March 2024. whth are set out on pages 5 to 17.
Respectlve resptsnsibilities oltrustets and examiner
The trust's trust8es, who are atso the dir8ctoFs of W￿￿ River Tntst lor the PU￿ ol company Faw. arè
fesponsib* for th• prtpaiatKJn ol the accounts. The trustees eonsider ihat an aL*Jrt is nol required for this yèAr
Ltnder secl¥)n 144{21 ol the Chafit¢esAcl 2011 (the 2011 Aetl and Ihat an independent exam￿atIOn is needed.
Having salisfied myself that Ihe charity is not subpet to under clxnpany law is eligibk for independènt
ex¥minalti?n, rt is my resptsnsibilty to..
examine the financial staterr￿n15 under secl¥)n 145 of Ihe 2011 Act
lill to follow the we<edures Jaid down in the general Oirections 9Nen by Ihe Charty Commission ￿der sectson
14515llbl of the 2011 Act.. and
li*} lo slate whelhtr partieuLar matters have ￿rne to my attenkn.
Basis ol Independent examlneys report
My exarnin81iDn was I￿rr￿ out in accor¢Jance wilh the ge￿ra1 Directwts gi￿ by the Charity Corrmission. An
examination includes a rwew of the acu)untirwJ rewds kepl by Ihe d￿rity and a eomparison ol the finartial
statemènts presented wilh thosè rewd5. It also indudes c(m&deratitin of any unusual items or diselosures in thè
financial statements. and seekiro eXp￿That￿n$ frt>m ytyj as tntstees corttmino any such matters. Thè
procedures undertaken do not prowde all IhÈ evKlen¢¢ Ihat woukj t* requwed in an audit aThJ consequentty
is given as lo whether Ihe financial statements present a 'lrue and fair wew, and the reptsrt is limited to
Ihose matters set out in the nexl stalement.
Independent examinerfs statemerrt
In connection Mth my èxarnlna1￿, no matler has com• lo my altenlion..
lal whKh gives rne rea￿ats￿ cause to believe thal in any matèrial respe￿ the r¢qLMrements.'
to keep aectsjnlt'ng rec(*ds in acet*danee wth seclÈon 386 of the Compan￿$ Act 2006" and
lill to prèparè finan¢Tal statements whith aecord with the accounth"n9 recorts, comply wth the acLount¢ng
requirements ol section 396 01 tt)e compan￿ Act 2006 aTrJ t*thh the methods and prinrAples of Ihe
StatemeTht of Recornrnended Practice.. Ac£c￿ntIng and ReFOrting by chan￿e5..
havè nol been met or
Ibl to whth, in my opinion, attention st#)ukl b• drawn in order trj enable a proper undetstsndiryJ of the
financial statements to ￿ rèached.
Oliver Grills FCA
J A Fell & Company
40 Hoghton st￿et
Southport
PR9 opa
Oaled.. 13 Noverrthr 2024

WYRE RIVER TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restrict*d
funds
fur
2024
2024
Total Unrestr•￿ed Restrict•d
ds
funrfs
2023
2023
Total
2024
2023
Notes
ome from..
Granls
Charitable aeth"vrtk?S
InVestn￿nts
572.%7
122.512
574.187
122.512
438
120
544.410
46.104
544,530
46,104
399
Total income
1.658
695,479
697.137
519
590.514
591,033
enditur
Char*table activities
34,850
757,652
792,502
41.451
467,128
508.579
Net {outgorn91fineomin9
resou￿3 before transfer
133.1921
162.1731
195.3651
140.9321
123,386
82.454
Gross transfers behveen
funds
1.760
11.760)
36.512
136,5121
Net lexpenditureifm¢ome lor
the yearl
et movement in funds
131,4321
163,9331
195.365)
14,4201
86,874
82.454
Fund balances al 1 Awil 2023
48.186
4￿.450
448.636
52.606
313,577
366,183
Fund balances at 31 M•r¢h
2024
16.754
336,517
3&3,271
48.186
4¢)0.451
448,637
The statement of fiftanrial ¥b"wbes I￿[￿￿e$ all g￿nS aThJ Ic6ses reCtsY￿Se¢l fft the year.
AJI incorrE and expe￿J￿UTe dwive from ¢￿tinLtiryj actiwties.
The statement ol Manaal aclFVrt*s also comptses wrth the requireff*nts for an inwme and expenditure acc(yJnl
the Companies Act 2(Th.

WYRE RIVER TRUST
BALANCE SHEET
ASAf31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible asseis
Investments
10
11
45.158
its)
59,441
100
45.258
59.547
Currènt assets
Debtors
Cash at bank and in hano
12
236.059
1.169.027
212.977
2￿,126
1,405,086
472.103
Creditors: a￿￿Trts tallithg due withtn
4)ne yeai
13
{1,097.073)
183.0071
Net current assets
308,013
389,098
Total assets less cuffent Imbilittes
353.271
448.637
Income funds
Reslrided lunds
Unrestricted funds
15
336,517
16.754
400,451
48.186
353271
448.637
Thè eompafiy Is éntill*d to Ihe exemptm from the audrt requwement contsir*d in sectKm 477 ofthe Conwnies Act
2006. for thè year endèd 31 Mareh 2024. No mèmbers have required Ihe tr)mpany to obtain an audfl of its accounts
for the year sn question in accordance wilh secliM 476 01 the Compantes Act 20￿.
Th? diroctors atkn0vAed￿ t￿1r rèspon5its"lrt*s for com￿y￿19 wth the rèquirtmnts of the C￿panIeS Act 20C
with respect lo aeeountin9 ￿e0rdS and the preparabon of fmawal slatements.
These financial statements have ￿en wepared wilh the prows1￿$ aFpltcable to companips subject
to th• small eompan*s rÈ9ime.
The financral statements were appfoved by the Tnjstees i)n
Alan Edn¢y
TNst88
Philip Robson
Trustee
Company Registration No. 08008486

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Aeeountlng policiès
Charity informatTron
Wyre Rivef Trust is a prwate cornpany limited by guarantee incowat&J ￿ England and Wales. The
Itgistered office is 40 Hcghton Street. StyJ1h￿. PR9 OPQ.
1.1 AccountlThg eonv¢ntion
The accounts have been prep¥ed in accordance Ihe trusfs deed, the Companies A¢1 2006 8nd
'Accounting arbd Report"ng by Charrt*s." Slatewit of Re¢ommended Practtr appltcablè lo charities
preparing Iheir accounts in a￿0¥dar*¢e wth Ihe Finanrjal Reporting Standard aPPl￿tible in Ihe UK and
Republic of Ireland IFRS 1021" las amendèd for a￿ountr￿ periods comrnenung from 1 January 20161. The
Irv5t 15 a Public Benefit Enbty as defined by FRS 102.
The financial ststemnts are sxtpartd in stèrtry. whth 15 the furKlrnal ￿￿￿enty of the twst. Monetary
amounls in these financ41 statements are rounded to the nearest E.
The fMan¢tal $tatsments h￿e been prepared undef htslorieal c%>st ￿nVent￿an. The princtpal accounting
policies adopted are set ujt below.
1.2 Golng conc•rn
At the ts'me ol approving Ihe financial statements, the trustees have a reasongble expeetstion that the trust
has adequats re50ur¢es to Continue in oFérab"onal eX[￿enCe foi the forèseèabk lubjre. Thus Ihe trustee$
continue to adopt Ihe goiw¥J concem basis of accountrng in prepanng Ihe financial stsiements.
1.3 Charitable fvnds
Unrè5tncttd luThJs a￿ aydikble for use at the disueb"M of Ihe tfustees in frJrt￿ranCe of their chantable
objectives.
Re$trtded"lunds are suwct to spetsf¢c condibons by d￿015 as io h(M they rrAy b• used. The purposes and
uses of thè restrieted funds are set out in the notes to the finan(ial ststements.
Endowment fijnds afe suty"e¢t to $porifi¢ by dows Ihat lh& ¢wtal m(st be maintsined by th
Irusr.
1.4 Inet)ming resourt•s
Income is recognised when thè trust ￿ lÈgalty Ènb"Yed to rt aftèr any F*rfomwnc* condibons have been met,
the awrounts can be measuwl ral￿bly. arm1 rt is probab￿ Ihat inC•Jme V*ill be f￿ved.
Cash donations are recognised ¢)n fecept. Other donab"¢)ns are reco9nise(l On￿ the trust ha5 been notified ol
the ijonation, unless perftjrmance conditions reqiJKe deferral of the amount. Income tax reeovtrablè In
relation to donatAins ￿1ve$Y under GrfIA*Y or deeds ol Lxjvenant 15 rec4)JThsed at time of the donal*)n.
Leg•o&s are recognised on recetpl or oth8p*isè il Imst hès been notif*d of an dsstribulion. the
amount is knowm, and recapt is expeded. 11 Ihe alr￿Unt is rtol known. the l•gaey is treated as a eontinyènt
asset.
Expènditure is recognised once there is a kgal or consiwctive obligath.on to transfer economic ben8fit to a
third party. it is probable that a transfef of econlmn￿ tse￿fits will be required in settlew*nt, and Ihe amount of
thè c￿N3atIon Can bè measured reliat4y.
Expendrture is classif*d by activity. The costs of èaeh ath.vty are made up of total of difecl costs an(J
shaied costs. inclufSTrng SUp￿rt costs invdved in undertaking each actwity. Dired CLxts attributable to a single
adNity are ollooted directly to Ihal activty. Shared eosls vthieh conth.bule to mNe than one aelivrty and
support costs whi¢h are not a￿1butatsIe to a single ath"Mty are apForb"oned behveen those actNit*s on a basis
consistent wth Ihe use of resources. Central staff o)sts ale allo￿ted on Ihe basis ol ttme spent, and
dèprterdlion thargÈS are alkncated ¢)n the portKfft of the assefs us•.

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting polici•s
Icontlnuedl
1.5 Tangible fixed assets
TangiblÈ fixed asse15 are irittialy measured at cost sithequenity measured at cost ￿ valuab"on, nel ol
depreciation and any impaimient losses.
Depreualion is r•¢09n￿ed so as to write off the o)st or of assets less Iheir resKlual values over their
uselul lives on th• Idlowng bas￿".
Plant •ThJ equynent
Fixtures and fffi￿s
Compulers
25% Reducing Balar￿ 125% stra￿h1 ￿'ne
25% Réduung Balanr£ 125% Straight Line
25% Reducing Balance 125% Straight Line
The gain or loss arising on the disp¢)sal ol an asset is dèttrmiined as the drfftrens* befvrtefi the sale
proceeds and the earryin9 value ol the assel. 8nd is recogni5￿ w% the statement ol fmancial activlthes.
1.6 Ftxed asset Inveskntnts
Fixed asset investrnents are initialy ff*agJred at transact￿ exdudir4J tran￿tiOn costs. and are
subsequer4Uy measured at fair value at each reportirrfJ date. Changes in fatr valLFe are reco3nised in nel
incomèllèxpendrturel lor tre year. Tron￿tK)n costs are expensed as incurred.
A subsidiary is an entty eontrolled by thè trust. Control is the r￿ttr to govem the and operating
policies of the entily so as to obiain ber*fjts from its aclivrtw.
1.7 Impalmi*nt of lixed assets
At each ieporting end date. the trust wews caryiThJ a￿￿nIS of ¢ts laryible a55ets lo delerMi￿ wh•lhèr
Ihere is any indicalton that th)se assets have suffered an iffpaillnent loss. If any suth indi￿￿"0n exists, the
recoverable amount of the asset is eskn"mated in Ofder to determine the extent ol the impaimient loss Irf any).
1.8 Cash and cash equivalenis
Cash and ¢ash equivalents ir￿Ude cash in har￿. der￿Sits held at ¢atl ¥Alh banks. other short-tèrm liqutd
investments %wth OTKJinal maturilres of Ihree months or less. aThJ bank overdrafts. Bank overdrafts are Shown
within borrowtys in eumnt Iiabilrtrès.
1.9 Flnancial Instruments
The trust has elecled to apply the prov￿￿ of Seckn 11 'Basi¢ Fin•nrial In$trUr￿ts, and Sedion 12 Y)ther
Finanaal Instrurnent5 Is$L￿. ol FRS 102 lo all of ts finanaal instrurrents_
Finanoal instrurnents are reCL￿nIsed in the trust% balanc* she•t when the tntst becomes paty lo the
ntraetual provish￿S of the instrurn*AI.
Financial assèts and liabilib"$s are offsel. wth thè.net affiounts presented in the ffinanck41 statements, when
there is a legally •nk*t•ab￿ nghl to set off the- f•Ct•Jnts*d amounts and thete 15 an intention to setde
Aet basis or to fealtse Ihè asset and Sèt1￿ Ihè lith.lty SIn￿neousty.
Basic finaneital ass•ts
Basie finar￿la1 assets. whieh inelude debtots and cash and bank balances, are initially measured at
transad*?n price includin9 Iransaclion cosls and are subsequently carried al amortised cost using the
effective interest method unless the arrangement constitules a finanong transactk)n, vthere the transactson ss
rneasured at the present value of Ihe futu￿ receipls dIsC(￿nted at a market rate of inlerest. Financial assets
classthed as receivable ￿thin one year ar¢ not arnt*W.

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Iconlinuedl
Basic finan¢ial liabiliD"es
8asic financial liabilits"es. ind*Jth"ry crndilors and bank loar*s are inibaNy recognised at transaction pn.ce unless
Ihe arrangement constrtules a finantyng transathitin. where the debt snslrument Is measure¢J at the presenl
value of the fubjre payments diseount8t1 at a fale of interest. Financial liab'lrties dassffied as payable
within one yeaf arè nol arnor￿sed.
Oebt instrwnents a￿ subsequentty camed at an￿1￿"se￿ cost. usry Ihe effective interest rate meth￿J.
Trade eredttors are obl￿al￿￿$ to pay for gcods ry sèrviees Ihat have been acwired in Ihe ordinary course of
operations from suppliers Amtyjnls payable are dassrfied as current IkgtN'lrtbes rf p8ymenl fs due within one
year or less. If nol, Ihey are presented as Th)n<ur(enl Ikqbilits"es. Trade creditors awe reo)gnised Inrt￿lIY at
transart￿n price and subsequentty [Deasu￿d al amort* cost usirwj the effectwè Intèrèst ￿thtsd.
Der•cognition olfin•nci•l liabiliti•&
Finanual liabilitie5 ale deTecognised wben the Irust's cJ)ntraclual dAigab"on5 expire or art distharged or
cancelled.
Ctiti¢al aceounting estimates and judgements
In the apPI￿al￿ of trusys accountry FK4iues. Iht tnjsttes are required to make judgements, estimatès
#nd a5sumpbons about Ihe ￿r￿ng arnount of assets and liaknktses that are r￿t readly apparenl from other
sourcès. The èstrmatès and associated assumptions a￿ based on historical eywience and other faclors that
are considered lo b• relwant. Actual resuws may from Ihese estimates.
The eS￿'MateS and underfying assumptions are on an orKJoin9 basis. Revisions lo actyjtsntir
estimates are re(£orrised in Ihe penod in whth the estimate is revised wheTe the revisitin affects only that
pèr*Jd. or in the pefitsd of Ihe reV￿lon and future periods where Ihe reVI￿n affects both current an¢1 future
perK)ds.
Gr¥nt4
Total
2023
funds
2024
Donations and grfts
Grants
1,220
572.967
120
544,410
s72.￿7
1,220
s72.￿7
574.187
544.530
Fw the year ended 31 March 2023
120
544.410
544.530
Grants r￿1¥4￿10 lor torè aeti¥ili*s
See resln.cted funds note lor breakdTh￿ of grants
receive4J.

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charilable acti¥ilies
Charitable Charitable
income fromlncome from
connecied connected
companies companies
2024
2023
Other income
122.512
46,104
Charitabl• trading ificom•
Recharges to Wyre River Solutions Lirryled ol costs thal the Tfust incurred vthen supplyir¥J services involved
th Wyre Catchment Wgrks.
Inv•stments
Unrestricted Unrestrrcted
lunds
funds
2024
2023
Interest re¢eivable
438
399
10-

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Ch•ritsble a￿1ville5
2024
2023
Dir•¢t Costs
Oirecl Salaries
Travel
Pn'nting & Stats"onery
Training Costs
IT s0fva￿ 8 Consumables
Repairs & Mainlenanc8
Olher Costs
Telephone & Intemet
434.855
238.31$
33.460
2,033
1,100
2.949
1.021
11,507
252.832
153,960
18.251
2.328
6,396
1,069
58S
4,￿)9
733
725,320
440.163
¢>ant funding of actMtsÈs
21,760
Shale of support wsts Isee note 71
Share of govemance costs (see note 71
63.202
42,611
4.045
792,502
508.579
Analysis by lund
Unrestrieted lur
Restri¢led fvnds
34.850
757,652
41.451
467.128
792,502
$06.579
Support costs
Support Governance
e05ts
2024
Support Governance
costs
¢ost$
2023
D&pre¢￿tioft
Travel Expenses
Offieè Expènses
PL Insuranee
T•lèplK>ne
Sundry
Accountancy
Bank Charges
17,567
19.076
13.124
5,375
2.892
5.101
17.%7
19.076
13.124
5,375
2,892
5.101
3.980
67
7.044
19,565
7,982
3.694
1.746
19.565
7,982
3,694
1.746
3.980
4.045
4.045"
74
67
74
63,202
3.980
67.182
42.611
4.04$
46.656
Anatyse¢l b•fvmen
Charitable activities
63.202
3,980
67.182
42,611
4.045
46,656
11

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Tn*tees
One of the Iru51ees was by the Tntst on a self er￿0Yed bass lor C4￿$v1￿n¢Y vhyk invofved in the
preparation an¢J administration of a number ol the projects. The amount ehar9ed dLsring the year was t4.200
12023- £nill. None of the other Ifuslees (or any pefsor6 connected vrith Iheml r￿e1Ved any remuneration OT
beneffts from the twst during the yew.
Employees
The avw&38 n￿)ftthty nunthr of Èmploytt5 durirs ts year was".
2024
Number
2023
Number
No member ol staff was pa*J in excess of £60.(M)012023- none).
10 Tanglble fixed a55ets
Plant and Fixluves CLvnwei*
equiprn•nt
ttings
Tolal
At 1 Apnl 2023
Addrtion5
43.707
26.841
17.373
3,285
87,921
3.285
At 31 March 2024
43,707
26.841
20.658
91.206
Depreciation and impainn•nt
At 1 Awil 2023
Depocia140n ¢har9Èd in the ytaf
4.822
10.871
20,715
1.532
28,481
17,567
5,164
Al 31 March 2024
15,693
22.247
8.108
46.048
Carying amount
Al 31 March 2024
28,014
12.550
45,158
At 31 Mareh 2023
6,127
14,430
59,441
12-

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11
Fixtd tsset Invesknents
other
Inve$lmÈnts
Cost Of valuation
Al 1 April 2023 & 31 March 2024
Carylng amount
At 31 Mareh 2024
100
At 31 Mar¢h 2023
100
2024
2023
other inve51ments coryyrw".
Investments in subsKliwies
18
1C(I
100
12 Debtors
2024
2023
Arnounts talling due w4thin one year:
Trade debtors
Amounts owed by SUb￿.diary undertakiThJs
Othw debtors
Prepaymenls
163,974
51.616
4,291
16,178
161,C¥)f
49,301
2.675
236.059
212,977
13 Creditors: anM>unts lalling duewithifi one ￿*r
2024
2023
Olher tsxation and social security
Def8rred irthme
Trade Creditors
Other creditors
$6.656
1,OC#).000
40.371
15.203
14
27,494
40,310
1.097,073
83.007
13-

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Deferred incorne
2024
2023
Other ¢Jeferred
1.C￿,c￿O
Deleryed income is included in the financial slatements relat￿g to lunds received al the end of Mar¢h 2024
but which relates to actiwty on projecls wtith did not commence until the following finanual year.
2024
2023
Deferred income is inclLMJed wtlyn..
Current liabilrt*s
i.¢))O,OOCs
Movements in the year".
Defer￿d in¢orne al 1 April 2023
Resources d&lerred in the year
I,LKJO,OC
Deferred inceme at 31 March 2024
I,(M)O.OCO
14-

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMEpifs {¢OPrnNUEDI
FOR ThE YEAR ENDED 31 AIARCH 2Q24
19 Roilricfed lurA
31
Bart￿ BrDJk FIPF*4Rd
Brock5thWe* RerthWP￿
CABA
1&lX•J
115.4
31
2,189
17.64Q
15.rm
117,t891
17.640
17.610
OFC Stann
¢9.3311
EALP
E5tu¥ne5P
{48m11
$91
15911
1.1S7
11.15n
114.*11
15.WJOI
(s.eo41
2.155
12.1551
NÉ SryEItPffjJe¢t
TFRR Prry8ct
T￿alW￿ Pr
Uppet Wyre FIPF
WAKIM Proitict
Ww**lw￿TrnYtG8G P
11.861
1011
97,737
61.Y
1.827
1.1
13.619
17.010
184.5121
10.078
7S.580
1.827
1.827
8.679
11.353
Ifa.66S
29.2￿ ￿.cO)
.105
P2ni
142381
11.1691
170.IL
{149.T941
120.9271
1IZ3,5121
36.901
16.093
146.1051
1L.512
GfizÈdak• m*￿3a￿PT4ld
EAART Pr(p¢t
19)21
5.348
7.031
13,1
1*.8781
(S2.9711
16.(th1
1771)
67.351
13.129
125.1
chVrn￿ P￿ra￿
ndd FIP Pr
Wyia NFM Prlll￿t
e*.1LKI
IT.4481
16.IWI
2.076
11.4S8)
44.9&) p8.no)
15-

WYRE RIVER TRUST
NOTES TO THE FIP4ANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
15
31.5tyJ
3.196
112.$99)
13.1*1
{18.W11
NC LIFE14nPEWNJJ27fv(qeL*
BRBNW W
Scort0nW￿
BRBNW D&E
EAWks br Wata
W>YeWe¥sfvAtht
Oyelry
LNRSAquabc
LNRS Cuaslal
11.3
25.(¥YJ
111,8331
3.WYI
21.391
33.196
7.334
33,718
51$
1s.ifo
17.eo61
112821
14851
rJ611
11.6531
6D.675
{10.6781
KGPF LEF
Pinfuhj E*to
11151
313376
S￿.$15
146T.120)
1*.$13)
695.479
17S1.ES21
336.517

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMEPnS IcoimNUEDI
FOR TrIE YEAR E14DED 31 MARCH 2024
15 Rw41rfcf•dlund
Cwhment
N•ttra CIDW.
gxkGIEeDerPr

WYRE RIVER TRUST
NOTES TO THE FINANCLAL STATEMEMPJ ICONTINUEDI
FOR ThE YEAR EIIOED 31 AIARCH 2024
15 R*¥lr*tedfunds
Sc¢nonWwi-
mf* passa9e4￿ rthjIa￿￿(ttSse$ ththe rrrtr Wyte.

WYRE RIVER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Analysis of net assets between lund$
Restricted Unresttictèd
2024
. 2024
Total RestrKted Unre5trKted
2024
2023
2023
Total
Fund balarsces at 31
March 2024 are
represented by..
Tan9ibltr assets
Inveslmenls
Current assetsllh"abik"lièsl
14.848
30.310
45.158
18.424
41,017
59.441
306.207
308.013
29,662
359.434
389.096
16.754
336.S17
353.271
48.186
400.451
448.637
17 Related party transactiohs
During Ihe yèar Charity made sw)pl*s to rt's sutsKJiary Wyre River Solutk)ns ￿"[r￿le￿ totslling £122,512
12023- £49,244)
18 Subsidiarles
These financial statements are separate trust financ4al slatements fur WyTe RTrMr Tfust.
The wnpany has taken advanlage of the exeiTpiw un¢Jer section YJ9 01 the knpantes Act 2LK16 not to
prepare cons01￿ated accounts. on the b￿5 that Ihe grLMJp of wh￿h this is parent qualrfies as a small
group. The finaneol ststèments present inf¢Mmab"on aboul the company as an indivklual entrty not about
its grol
S•parat8 eompany acc￿nts are avaiLable for River S9Julior￿ ￿"m11¢d.
Detals of the Irusts sub&tharies at 31 March 2024 are as folk)ws:
Name of undertaking
Regist•Rd
Cl￿9 of
% Held
sh*r•s hèld Dire¢t Indir¢¢t
Wyre River Sc4ulv)ns Limited
ErKJland
Cydinary
1¢JO.00
The principal aclivty ol Wyre RNer Solutions knmiled is the conservation. protecb"on. rèstoralion and
impiovemtnt of the RNer and yjirounding a￿a from its soureè to Ihe Irish Sea inclvdirrtJ its fv)ra and
faunè for thè public benèfiL
19.