2022-04-30-accounts - The Wild Trout Trust Limited

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			Page
Reference and Administrative	Details
Trustees' Report		2	Io	6
Report ofthe Independent Auditors		7	to	10
Statement of Financial Activities
Balance Sheet			12
Cash Flow Statement			13
Notes tothe Financial Statements		14	to	23
Detailed Statement ofFinancial	Activities	24	tc	25

FOR THE YEAR ENDED 30AP	RIL 2022
					2022	2021
			Unrestricted	Restricted	Total	Total
		Notes	funds f	fund	funds f	funds
INCOME AND ENDOWMENTS	FROM
Donations and grants		2	243,983	893,610	1,137,593	969,045
Other trading activities		3	94,475		94,475	90,500
Investment income		4	192		192	499
Total			338,650	893,610	1,232,280	1,060,044
EXPENDITURE ON
Raising funds		5	90,177		90,177	67,664
Charitable activities		6
Conservation project costs			146,460	1,033,462	1,179,922	816,058
Total			236,637	1,033,462	1,270,099	883,722
NET INCOME I(EXPENDITURE)			102,013	(139,852)	(37,839)	176,322
Transfers between funds		16	1,078	~1078)
Net movement in funds			103,091	(140,930)	(37,839)	176,322
RECONCILIATION OF FUNDS
Total funds brought forward			262,855	786,725	1,049,580	873,258
TOTAL FUNDS CARRIED FORWARD			0L040	045790	I 011741	I 040 500

BALANCE SHEET 30APRIL 2022
					2022	2021
			Unrestricted	Restricted	Total	Total
			funds	fund	funds	funds
		Notes	8	E
FIXEDASSETS
Tangible assets		12	3,396		3,396	3,910
CURRENT ASSETS
Stocks		13	3,421		3,421	2,828
Debtors Cash at bank		14	24,322 ~36 983	12,643 ~773186	36,965 ~113$1$9	36,829 1,044,051
			390,726	785,829	1,176,555	1,083,708
CREDITORS
Amounts falling due within	one year	15	(28,176)	(140,034)	(168,210)	(38,038)
NET CURRENT ASSETS			362 5M	645790	11100340	I 045870
TOTAL ASSETSLESSCURRENT
LIABILITIES			365,946	645,795	1,011,741	1,049,580
NET ASSETS			200 045	B44790	I011741	I 040 500
FUNDS		16
Unrestricted funds Restricted funds					365,946 ~645795	262,855 700725
TOTAL FUNDS					~1011741	1049,580

			2022	2021
General	donations	and grants	989,784	864,975
Subscriptrons Advisory and practical visits			91,080 ~56729	86,212 ~17858
			~1137593	~969045

8189,88 funds.	1)was attrib	1)was attrib	utable to unrestncted and 8893,61	0(2021-8779,164)was attributable	to restricte
OTHER	TRADING		ACTIVITIES
				2022	2021
Merchandise		sales		5,040	1,928
Auctions	and	raffles		~89435	88572
				~94 475	90500

Income from other trading
INVESTMENT INCOME
	2022 f	2021 8
LIK bank interest	192	499

RAISING FUNDS	RAISING FUNDS	RAISING FUNDS
Other trading activities
			2022	2021
Purchases			3,824	1,074
Advertising,	printing	and publishing	21,440	17,301
Auctions			12,460	9,040
Support costs			~52 453	~40249
			~90 177	67664

			Direct	Support
			Costs (see	costs (see
			note 7)	note 8)	Totals
			6	F	6
Conservation	project	costs	~1020151	101771	~1179922

		2022	2021
		8
Staff costs		265,080	221,033
Project costs and advisory	and practical visits	755071	800 880
		1020 101	529921

SUPPORT C	OSTS
				Governance
		Administration	Finance	costs	Totals
		6	6	6
Other trading Conservation	activities project costs	52,453 129,366	~3484	~26921	52,453 159,771
		181819	3484	26921	~21 224

Support costs, inclu	ded	he above, are a	s follows:
					2022	2021
			Other	Conservation
			trading	project	Total	Total
			activities f	costs f	activities	activities f
Staff costs			31,478	55,813	87,291	117,863
Social security			8,461	22,088	30,549	27,723
Pensions			3,783	12,319	16,102	16,354
Insurance				4,171	4,171	3,755
Postage, stationery	and printing		1,065	2,591	3,656	2,941
General expenses			543	4,901	5,444	3,051
Other office expenses			4,241		4,241	2,597
Motor and travelling	costs		1,560	20,446	22,006	11,882
Communicahon and information
technology			1,156	4,168	5,324	8,176
Subscriptions				1,375	1,375	65
Depreciation			tee	1,494	1,6eo	2,347
Loss on disposal of	fixed assets					427
Bank charges				3,127	3,127	3,030
Exchange rate variance				357	357
Auditors' remuneration				6,510	6,510
Auditor's fees - preparation		ofaccounts
and other services				(960)	(960)	(456)
Other accountancy charges Legal and professional fees				14,244 ~7127	14,244 ~7127	16,823 ~6708
			52,453	~159771	~212 224	~226386

Net income r (expenditure) is stated after charging r (crediting):
	2022 f	2021 F
Auditor's fees - statutory audit	e,sto	3,300
Auditor's fees - preparation ofaccounts and other services	(960)	(456)
Depreciation —owned assets	1,660	2,347
Deficit on disposal offixed assets		427

		2022	2021
		9
Wages	and salaries	352,371	338,896
Social	security costs	30,549	27,723
Other	pension costs	~16102	16,354
		399,022	362973

The average monthly numb	er ofemployees	during the	yea	r was a	s follows:
						2022	2021
Administration						5	5
Conservation officers						8	8
						13	13
The number of employees	whose employee	benefits	(excluding		employer	pension	costs) exceeded
F60,000was:
						2022	2021
560,001 —570,000						1
TANGIBLE FIXEDASSETS
		Conservation		Fixtures,
		officers'		fittings		Motor
		equipment		&equipment		vehicles f	Totals 5
Cost
At 1 May 2021		5,194		5,419		11,194	21,807
Additions				1,146			1,146
At 30April 2022		~5194		~6565		11194	~22953
Depreciation
At 1 May 2021		4,762		4,105		9,030	17,897
Charge for year		365			754	541	1,660
At 30 April 2022		5,127			859	9 571	~19 557
Net book value
At 30April 2022		67		~1706		~1623	~3396
At 30April 2021		432		1	314	2,164	3910

13.	STOCKS
			2022	202'I
			6
	Stocks		~3421	2,828
14.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
			2022 8	2021 f
	Trade debtors		13,468	26,458
	Prepayments		7,014	5,619
	Accrued income		~16483	~4752
			36965	36829

CREDITORS:	AMOUNTS FALLING DUE WITHIN O	NE YEAR
		2022	2021
		8
Social security	and other taxes	7,190	6,034
Other creditors		2,469	17,558
Accruals Deferred grant	income	153,101 ~5450	8,380 6,066
		~168 210	~38 038

FUNDS
			At 1 May		Income	Expenditure	Transfers	At 30April
			2021				between	2022
							funds
Unrestricted income funds
General Funds			232,409		274,269	(185,392)	(1,151)	320,135
Designated Funds:
Fixed assets			3,910			(1,660)	1,146	3,396
Dorset Chalkstreams					5,000	(698)	(308)	3,994
Environmental Contingency		Fund	25,138		21,324	(17,901)		28,561
Melbourn Recreation				730	300	(260)		770
Practical Resources	Fund				10,181	(1,441)		8,740
River Shep				668		(444)		224
Southern Chalkstream	Fund				27,576	(28,841)	1,391	126
Total unrestricted income funds			262,855		338,650	(236,637)	1,078	365,946

FUNDS - continued
			At 1 May	Income	Expenditure		Transfers	At	30April
			2021				between		2022
							funds
Pebble			8,941	6,147		(11,939)	(560)		2,589
Peper Harrow			240			(63)	(177)
Porter Brook Weir	Project			47,076		(45,069)			2,007
Rib FIP				3,000		(2,325)			675
Ribble Rivers Rerstoration			489			(14)			475
River Burn Fish Passage			29,112			(725)			28,387
River Darent Habitat			7,721			(536)			7,185
River Eben &Tribe			379	8,954		(7,420)			1,913
River Roden Project				7,000		(6,629)			371
River Smite			1,583			(642)			941
River Team			481			(105)			376
River Tean			53,515			(10,121)			43,394
Rivers and Wetlands		Days	98,833	100,000		(136,949)			61,884
Rivers Meden & Maun			10,672	40,225		(38,574)			12,323
Rocester			18,900			(923)			17,977
Somerset Frome			218				(218)
Southern Region Climate Change			832			(17)	(815)
Sprite			1,440			(1,161)			279
Sussex ADP			636			(438)	(198)
Sussex Rother Tributaries			1,161	457		(1,510)	(108)
Trees for Skirfare			2,267			(54)			2,213
Trout Beck			3,596	270		(1,485)			2,381
TWIST			2,974	16,489		(16,053)			3,410
United Utilities			20,344			(8,280)			12,064
Upper Aire Land			2,828	11,948		(7,773)			7,003
Upper Avon			598			(420)	(178)
Upper Itchen			89				(89)
Upper Wltham Scoping 21-22				40,000		(41,113)	1,113
Wansbeck Surveys			2,396	1,700		(3,300)			796
Washford Fish Passage			2,634			(1,343)	245		1,536
Watercress &Winterbournes			688	2,911		(3,542)			57
Waterside Care			2,683			(68)			2,615
William Grant Foundation			21,638			(6,884)			14,754
Yorkshire Water Rivers &			18,111	13,750		(21,070)			10,791
Wetlands
Total restricted income funds			786,725	893,610	(1,033,462)		(1,078)	645,795
Total funds			1,049,580	1,232,260	(1,270,099)			1,011,741
Purposes offunds
Unrestricted general	funds are held for general charitable purposes					in pursuit	ofthe objectives		of the
Trust and represent the		free reserves ofthe charity.

RECONCILIATION ACTIVITIES	OF	NET (EXPENDITURE	)/INCOME TO NET CAS	H FLOW FROM	OPERATING
				2022	2021
				8	8
Net (expenditure)/income		for the reporting	period (as per the
Statement ofFinancial		Activities)		(37,839)	176,322
Adjustments for:
Depreciation charges				1,660	2,347
Loss on disposal cffixed		assets			427
Interest received				(192)	(499)
(Increase)/decrease	in stocks			(693)	1,074
Increase in debtors				(136)	(16,229)
Increase in creditors				~130172	16,907
Net cash provided	by operations			~93 072	~180349

ANALYSIS OF CHANGES
	At 1/5/21	Cash flow	At 30/4/22
	F		8
Net cash
Cash at bank	I001009	92 110	I 130100
Total	1001001	92110	1130100

							2022	2021
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
								E
INCOME AND ENDOWMENTS
Donations and grants
General donations	and grants				133,438	856,346	989,784	884,975
Subscdiptions Advisory and practical visits					91,080 ~19465	27 244	91080 58729	80212 17858
					243,983	893,610	1,137,593	969,045
Other trading activities
Merchandise sales					5,040		5,040	1,928
Auctions and raffles					89435		89435	88 572
					94,475		94,475	90,500
Investment income
UK bank interest					192		192	499
Total incoming resources					338,650	893,610	1,232,260	1,060,044
EXPENDITURE
Other trading activities
On-line merchandise		sales			3,824		3,824	1,074
Advertising, printing Auctions	and		publishing		21,440 ~12460		21,440 ~1480	17,301 9040
					37,724		37,724	27,415
Charitable activities
Staff costs - conservation			officers		8,328	256,752	265,080	221,033
Project costs and advisory			and practical
visits					25544	729 527	755,871	408,888
					33,872	986,279	1,020,151	629,921
Support costs
Administration
Staff costs						30,743	87,291	117,863
Social security					30,549		30,549	27,723
Pensions					16,102		16,102	16,354
Insurance					4,171		4,171	3,755
Postage, stationery		and	printing		3,656		3,656	2,941
General expenses					4,715		5,444	3,051
Other office expenses					4,241		4,241	2,597
Motor and travelling		costs			6,652	15,354	22,006	11,882
Communication and		information		technology	5,324		5,324	8,176
Carried forward					131,958	46,826	178,784	194,342

					2022	2021
			Unrestricted	Restricted	Total	Total
			funds 5	funds E	fundsf	funds 6
Administration
Brought forward			131,958	46,826	178,784	194,342
Subscriptions			1,375		1,375	55
Depreciation			1,660		1,660	2,347
Loss on disposal of	fixed assets					427
			134,993	46,826	181,819	197,181
Finance
Bank charges			3,127		3,127	3,030
Exchange rate variance					357
			3,127	357	3,484	3,030
Governance costs
Auditors' remuneration Auditor's fees -preparation		ofaccounts	6,510		6,510	3,300
and other services			(960)		(960)	(456)
Other accountancy charges Legal and professional fees			14,244 ~7127		14,244 7 127	16,623 6 708
			26 921		26021	26 170
Total resources expended			236037	71003002	I 070 000	003722
Net income			102013	~139002	~37 1130	176322