| Page | ||||
|---|---|---|---|---|
| Reference and Administrative | Details | |||
| Trustees' Report | 2 | lo | 6 | |
| Report ofthe Independent Auditors |
7 | to | 10 | |
| Statement ofFinancial Activities | ||||
| Balance Sheet | ||||
| Cash Flow Statement | 13 | |||
| Notes to the Financial Statements | 14 to | 24 | ||
| Detailed Statement ofFinancial | Activities | 25 | to | 26 |
| FOR THE YEAR ENDED 30AP | RIL 2023 | |||||
|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||
| Unrestricted | Restricted | Total | Total | |||
| funds | fund | funds | funds | |||
| Notes | E | F | ||||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and grants |
2 | 261,545 | 1,083,060 | 1,344,605 | 1,137,593 | |
| Other trading activities Investment income |
3 4 |
107,019 5133 |
107,019 5133 |
94,475 192 |
||
| Total | 373,667 | 1 083060 | 1,456,757 | 1232280 | ||
| EXPENDITURE ON | ||||||
| Raising funds | 93,723 | 93,723 | 90,177 | |||
| Charitable activities |
||||||
| Conservation project costs |
194840 | 1054450 | 1249390 | 1 179922 | ||
| Total | 288 663 | 1 054450 | 1 343113 | 1270099 | ||
| NET INCOME/(EXPENDITURE) Transfers between funds |
16 | 85,034 2399 |
28,610 ~2399 |
113,644 | {37,839} | |
| Net movement in funds |
87,433 | 26,211 | 113,644 | {37,839) | ||
| RECONCILIATION OF FUNDS |
||||||
| Total funds brought forward |
365,946 | 645,795 | 1,011,741 | 1,049,580 | ||
| TOTAL FUNDS CARRIED FORWARD | 453379 | 672M6 | 1 125385 | 1,011741 |
| BALANCE SHEET 30APRIL 2023 |
|||||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | fund | funds | funds | ||
| Notes | |||||
| FIXEDASSETS | |||||
| Tangible assets | 12 | 4,B15 | 4,815 | 3,396 | |
| CURRENT ASSETS | |||||
| Stocks | 13 | 3,454 | 3,454 | 3,421 | |
| Debtors Cash at bank |
14 | 27,035 ~49312 |
30,375 648800 |
57,410 1097912 |
36,965 1 136169 |
| 479,801 | B78,975 | 1,158,776 | 1,176,555 | ||
| CREDITORS | |||||
| Amounts falling due within one year |
15 | (31,03?J | {6,969) | {38,006) | (168,210) |
| NET CURRENT ASSETS | 446 764 | 872008 | 1 120770 | 1008345 | |
| TOTAL ASSETSLESSCURRENT | |||||
| UABILITIES | 453,379 | 672,006 | 1,125,385 | 1,011,?41 | |
| NET ASSETS | 483379 | 872006 | 1125385 | 1011741 | |
| FUNDS | 16 | ||||
| Unrestricted funds |
453,379 | 365,946 | |||
| Restricted funds | 672 008 | 645795 | |||
| TOTAL FUNDS | 1 125385 | 1011741 |
| 2023 | 2022 | |||
|---|---|---|---|---|
| E | E | |||
| General donations and grants Subscriptions Advisory and practical visits |
1,230,139 89,076 25390 |
989,784 91,080 50729 |
||
| 1344505 | 1 137593 |
| 2023 | 2022 | ||
|---|---|---|---|
| E | |||
| Merchandise | sales | 4,988 | 5,040 |
| Auctions and | raNes | 102031 | 89435 |
| 107019 | 94 475 |
| 2023 | 2022 | |||
|---|---|---|---|---|
| E | ||||
| UK | bank | interest | ~5133 | 192 |
| RAISING FUNDS | RAISING FUNDS | ||
|---|---|---|---|
| Other trading activities | 2023 | 2022 | |
| F | F. | ||
| Purchases | 2,512 | 3,824 | |
| Advertising, printing Auctions Support costs |
and publishing | 24,251 1},177 ~55783 |
21,440 12,460 ~52 453 |
| ~$3 723 |
| Direct | Support | |||||
|---|---|---|---|---|---|---|
| Costs (see | costs (see | |||||
| note 7) | note 8) | Totals | ||||
| F | F. | |||||
| Conservation | project | costs | 1 | 032 206 | 217184 | 1249360 |
| 7. | p ,, (2022:F146,460)was attributable to unrestricted and E1,05 to restricted funds. DIRECT COSTS OF CHARITABLE ACTIVITIES |
,, 4,450 (2022:F1,033,462) w |
as attributabl |
|---|---|---|---|
| 2023 | 2022 | ||
| E | |||
| Staff costs | 267,764 | 265,080 | |
| Project costs and advisory and practical visits | 764442 | 755071 | |
| Governance | |||
| 1032206 | 1020151 | ||
| 8. | SUPPORT COSTS |
| SUPPORT C | OSTS | ||||
|---|---|---|---|---|---|
| Administration | Finance | costs | Totals | ||
| F | F | ||||
| Other trading Conservation |
activities project costs |
55,783 179862 |
3$90 | 33632 | 55,783 217 184 |
| 235 645 | 36$0 | 33632 | 272987 |
| Support costs, Included in th |
e above, are | as follows: | |||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| Other | Conservation | ||||
| trading | proJect | Total | Total | ||
| actlvltles | costs | actlvltlas | activities | ||
| Staff costs | 30,200 | 91,762 | 121,962 | 87,291 | |
| Social security Pensions |
9,724 7,480 |
25,318 23,848 |
35,042 31,32S |
30,549 16,102 |
|
| Insurance | 4,700 | 4,700 | 4,171 | ||
| Postage, stationery and printing General expenses Other office expenses Motor and travelling costs |
799 306 3,765 2,053 |
1,863 2,757 23,125 |
2,662 3,063 3,765 25,178 |
3,656 5,444 4,241 22,006 |
|
| Communication and information |
|||||
| technology Subscriptions Depreciation Bank charges Exchange rate variance Auditors' remuneration |
1,153 303 |
4,607 468 1,414 3,328 382 6„600 |
5,760 468 1,717 3,328 382 6,600 |
5,324 1,375 1,660 3127 357 6,510 |
|
| Auditor's fees - preparation | ofaccounts | ||||
| and other services | (960) | ||||
| Other accountancy charges Legal and professional fees |
20,171 6861 |
20,171 8861 |
14,244 7127 |
||
| 55788 | 217184 | 272 867 | 212 224 | ||
| NET INCOME/(EXPENDITURE) | |||||
| Net income/(expenditure) is |
stated after charging/(crediting): | ||||
| 2023 | 2022 | ||||
| Auditor's fees - statutory audit |
6,600 | 6,510 | |||
| Auditor's fees - preparation ofaccounts and other services Depreciation -owned assets |
1717 | (960) ~1660 |
| STAFF COSTS | ||
|---|---|---|
| 2023 | 2022 | |
| F | ||
| Wages and salaries Social security costs Other pension costs |
389,726 35,042 31328 |
352,371 30,549 16102 |
| 4M 096 | 399022 |
| The average monthly numb |
er ofemployees |
during the | yea | r was as follows: | ||
|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||
| Administration | 5 | 5 | ||||
| Conservation officers |
8 | 8 | ||||
| 13 | 13 | |||||
| The number of employees f60,000was: |
whose employee | benefits | (exduding employer |
pension | costs) exceeded | |
| 2023 | 2022 | |||||
| 860,001 - K?0,000 | 1 | 1 | ||||
| TANGIBLE FIXEDASSETS | ||||||
| Conservation | Fixtures, | |||||
| officers' | fittings | Motor | ||||
| equipment | &equipment | vehides | Totals | |||
| Cost | ||||||
| At 1 May 2022 Additions |
5,194 | 6,565 ~2936 |
11,194 | 22,953 ~2936 |
||
| At 30April 2023 | ~5194 | 8601 | ~11194 | ~26 889 | ||
| Depreciation At 1 May 20?2 Charge for year |
5,127 67 |
4,859 ~1244 |
9,571 406 |
19,557 ~1?17 |
||
| At 30April 2023 | ~6103 | ~9977 | ~21 274 | |||
| Net book value At 30April 2023 |
33$8 | ~121? | ~4615 | |||
| At 30April 2022 | 67 | 1 706 | ~1623 | ~3396 |
| FOR | THE YEAR ENDED 30 | A | P | RIL 2023 | ||
|---|---|---|---|---|---|---|
| 13. | STOCKS | |||||
| 2023 | 2022 | |||||
| F | ||||||
| Stocks | ~3454 | 3,421 | ||||
| 14. | DEBTORS:AINOUNTS | FALLING DUE WITHIN ONE YEAR | ||||
| 2023 | 2022 | |||||
| F. | ||||||
| Trade debtors | 28,325 | 13,468 | ||||
| Prepayments Accrued income |
4,472 ~24613 |
7,014 ~16483 |
||||
| ~57 410 | ||||||
| 15. | CREDITORS: AMOUNTS | FALLING DUE WITHIN ONE YEAR | ||||
| 2023 | 2022 | |||||
| E | F | |||||
| Social security and other Other creditors |
taxes | 6,841 2,190 |
7,190 2,469 |
|||
| Accruals Deferred membership |
income | 19,591 0'884 |
153,101 5450 |
|||
| 88 000 | 108210 |
| FUNDS | ||||||
|---|---|---|---|---|---|---|
| At 1 INay | Income | Expenditure | Transfers | At 30April | ||
| 2022 | between | 2023 | ||||
| funds | ||||||
| E | R | |||||
| Unrestricted income funds |
||||||
| General funds |
320,135 | 240,062 | 231,529 | (50,010) | 278,658 | |
| Designated funds: |
||||||
| Fixed assets | 3,396 | 1,717 | 2,936 | 4,615 | ||
| Cousins Legacy | 54,399 | 739 | 50,000 | 103,660 | ||
| Dorset Chalkstreams | 3,994 | 1,074 | 1,214 | 3,854 | ||
| Environmental Contingency |
28,561 | 17,750 | 33,102 | 473 | 13,682 | |
| GAAFS Lines | 12,500 | 89 | 12,411 | |||
| Melboum Recreation |
770 | 13,855 | 2,513 | 12,112 | ||
| Practical Resources | 8,740 | 5,000 | 3,996 | (1,000) | 8,744 | |
| River Shep | 224 | 216 | 8 | |||
| SCDC Chalkstreams | Partnership | 10,000 | 20 | 9,980 | ||
| Southern Chalkstream |
126 | 19,057 | 13,528 | 5,655 | ||
| Total unrestricted Income funds |
365,946 | 373,697 | 288,663 | 2,399 | 453,379 |
| FOR | THE YEAR ENDED 30 | THE YEAR ENDED 30 | APRIL 2023 | |||||
|---|---|---|---|---|---|---|---|---|
| 16. | FUNDS - continued | |||||||
| At 1Ilay | Income | Expenditure | Transfers | At 30April | ||||
| 2022 | between | 2023 | ||||||
| funds | ||||||||
| Restricted Income funds | ||||||||
| River conservation | projects: | |||||||
| Abbey River |
7,126 | 145 | 6,981 | |||||
| Aire FIP | 447 | 2,500 | 2,696 | 251 | ||||
| Amwell Magna |
1,925 | 39 | 1,886 | |||||
| Badsey Brook | 1,422 | 27 | 1,395 | |||||
| Bedford River (Nar) | 2,819 | 2,988 | 4,562 | 1,245 | ||||
| Bentley Brook | 9,426 | 3,624 | 5,000 | 8,050 | ||||
| Better Backs | 1,459 | 890 | 2,072 | 277 | ||||
| Bradford Beck | 1,986 | 644 | 1,342 | |||||
| Brailsford Brook | Ednaston | 8,500 | 59 | 8,441 | ||||
| Bristol Frome Imp | 5,289 | 108 | 5,181 | |||||
| Bucks Ouse Habitat | 1,382 | 24 | 1,358 | |||||
| 8urrator | 1,191 | 958 | 833 | |||||
| Byron's Pool Fish Pass | 3,351 | 1,500 | 3,322 | 1,529 | ||||
| Cam & Granta s | 34,471 | 31,161 | 3,310 | |||||
| Cloughaneely AA |
5,264 | 4,013 | 1,251 | |||||
| Cumbria Angler Engagement |
1,577 | 4,000 | 5,270 | 307 | ||||
| Cumbrian CDM |
2, 124 | 1,020 | 1,104 | |||||
| Derbys Derwent |
Fish | Passage | 652 | 14,389 | 1,881 | 13,160 | ||
| Dove May5eld Weirs | 2,140 | 5,037 | 2,897 | |||||
| Dove Weirs | 2,740 | 57 | (2,683) | |||||
| EA AY & PV Partnership | 20,977 | 98,888 | 87,109 | 32,756 | ||||
| EA WFD Agreement | 2,110 | 3,619 | 1,999 | 3,730 | ||||
| Eccles bourne | 43,703 | 3?9,484 | 383,389 | 39,798 | ||||
| Ennis Angling | 5,249 | 4,445 | 804 | |||||
| Eridge Stream | 1,310 | 24 | 1,286 | |||||
| Frensham | 3,000 | 53 | 2,947 | |||||
| Gayton Brook | 28,000 | 1,021 | 26,979 | |||||
| Hills 2 Levels | 2,317 | 47 | 2,270 | |||||
| Langley Fish Pass |
2,743 | 10,250 | 5,709 | 7,284 | ||||
| Lark | 1,131 | 10,981 | 11,462 | 650 | ||||
| LawCo | (82) | 1,951 | 1,716 | 153 | ||||
| Letting the Dove | Flow | 23,814 | 7,117 | (214) | 16,483 | |||
| Lincolnshire Limestone Backs |
35,259 | 15,469 | 23,828 | (366) | 26,534 | |||
| Lines & Northants | 216,238 | 1,500 | 18,377 | (1,320) | 198,041 | |||
| Manon Waikovers | 2,283 | 144 | 2,139 | |||||
| Midlands Walkovers |
(Aine) | 1,162 | 24 | (347) | 791 | |||
| Mimram FIP |
175 | 5,336 | 4,332 | 1,179 |
| NDS - continued | ||||||
|---|---|---|---|---|---|---|
| At 1 May | Income | Expenditure | Transfers | At 30April | ||
| 2022 | between | 2023 | ||||
| funds | ||||||
| E | ||||||
| Misbourne | 108 | 108 | ||||
| Moy RT -Walkovers | 80 | 10,878 | 8,978 | 1,980 | ||
| Nidd | 2,390 | 7,800 | 9,862 | (2) | 326 | |
| Northeast LWM |
5,500 | 2,419 | 3,081 | |||
| Norwell Beck Phase 2 | 18 | 678 | ||||
| Olantigh Weir |
32,200 | 32,241 | (399) | |||
| Open Rivers | 59,583 | 59,572 | 11 | |||
| Pebble | 2,589 | 973 | 1,616 | |||
| Porter Brook Weir | 2,007 | 17,698 | 15,600 | 4,105 | ||
| Rib FIP | 675 | 478 | 197 | |||
| Ribble Ri~ Rerstoration | 475 | 152 | 323 | |||
| River Axe | 7,200 | 6,251 | 949 | |||
| River Bum Improvements | 28,387 | 581 | 27,806 | |||
| River Darent Enhancements | 7,185 | 262 | 6,923 | |||
| River Ehen &Tribs | 1,913 | 25,000 | 29,573 | (2,660) | ||
| River Glen Boothby | 166 | (166) | ||||
| River Lean | 3,158 | 2,114 | 1,044 | |||
| River Roden | 371 | 718 | ||||
| River Smite | 941 | 157 | 784 | |||
| River Team | 376 | 376 | ||||
| River Tean | 43,394 | 12,574 | 30,820 | |||
| Rivers 8 Wetlands | Days | 61,884 | 100,000 | 78,095 | (2,000) | 81,789 |
| Rivers Meden 8 Maun | 12,323 | 3,086 | 9,237 | |||
| Rocester | 17,977 | 367 | 17,610 | |||
| Sid | 12,500 | 4,084 | 8,416 | |||
| Somerset Streams | 1,536 | 30 | 1,506 | |||
| Sprite (Esmee Fairbaim) | 279 | 256 | 173 | |||
| Swale FIP | 4,420 | 4,650 | ||||
| Trees hr Skirlare | 2,213 | 1,000 | 1,055 | 2,158 | ||
| Trout Beck | 2,381 | 1,346 | 1,035 | |||
| TWIST | 3,410 | 30,086 | 2,324 | |||
| United Utilities |
12,064 | 7,814 | 4,250 | |||
| Upper Aire Land | 7,003 | 9,650 | 11,480 | 5,173 | ||
| Upper Witham Scoping |
29,000 | 30,686 | 1,686 | |||
| Wansbeck Surveys |
?96 | 22 | 774 | |||
| Watercress &Winterboumes |
57 | 10,257 | 8,308 | 2,006 | ||
| Waterside Care |
2,615 | 55 | 2,560 |
| FUNDS - | continu | ed | |||||
|---|---|---|---|---|---|---|---|
| At 1 WWay | Income | Expenditure | Transfers | At 30April | |||
| 2022 | between | 2023 | |||||
| funda | |||||||
| F. | |||||||
| Wharfe | FIP | 3,489 | 3,250 | 1,823 | 4,916 | ||
| William | Grant | Foundation | 14,754 | 360 | 14,256 | 858 | |
| Withan | Dallygate | 33,828 | 33,281 | 547 | |||
| Yoikshire Water Ri~ &Wetland | 10,791 | 38,175 | 22,090 | (228) | 26,648 | ||
| Total restricted | income funds | 645,795 | 1,083,060 | 1,054,450 | (2,399) | 672,006 | |
| Total All | Funds | 1,011,741 | 1,456,757 | 1,343,113 | 1,125,385 |
| RECONCILIATION ACTIVITIES |
OF | NET | INCOIIIIE/(EXPE | NDITURE) TO NET CAS |
H FLOW FROIIII O | PERATING |
|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||
| E | ||||||
| Net income/(expenditure) | for the reporting | period (aa per the | ||||
| Statement ofFinancial | Activities) | 113,644 | (37,839) | |||
| Adjustments for: Depreciation charges Interest received |
1,717 (6,133) |
1,660 (1S2} |
||||
| Increase in stocks |
(33) | (593) | ||||
| Increase in debtors | (20,446) | (138) | ||||
| (Decrease)/increase | in creditors | ~130204 | 130172 | |||
| Net cash (uaed In)/provided | by operatfons | ~4D 404) | 03072 |
| THE WILD TROUT TRUST LIMITED | THE WILD TROUT TRUST LIMITED | |||
|---|---|---|---|---|
| NOTES TO THE FINANCIAL STATEMENTS - continued | ||||
| FOR | THE YEAR ENDED 30APRIL 2023 | |||
| 19. | ANALYSIS OF CHANGES IN NET FUNDS |
|||
| At 1/5/22 | Cash flow | At 30/4/23 | ||
| Net cash Cash at bank |
1 13616$ | ~38257 | 1097912 |
| FOR THE YEAR ENDED | 3 | 0APRI | L 2023 | ||||
|---|---|---|---|---|---|---|---|
| 2023 | 2022 | ||||||
| Unrestricted | Restricted | Total | Total | ||||
| funds f |
funds f |
funds F |
funds F |
||||
| INCOME AND ENDOWMENTS | |||||||
| Donationa and grants General donations and grants Subscriptions Advisory and practical visits |
170,055 89,076 2414 |
1,060,084 - 22976 |
1,230,139 89,076 25390 |
989,784 91,OSO 56729 |
|||
| 261,545 | 1,083,060 | 1,344,605 | 1,137,593 | ||||
| Other trading activities Merchandise sales Auctions and raffles |
4,988 102 03'I |
4,988 102031 |
5,040 89435 |
||||
| 107,019 | 107,019 | 94,475 | |||||
| Investment Income |
|||||||
| UK bank interest | 5133 | 5133 | 192 | ||||
| Total incoming resources | 373,69? | 1,083,060 | 1,456,757 | 1,232,280 | |||
| EXPENDITURE | |||||||
| Other trading activities On-line merchandise sales |
2,512 | 2,512 | 3,824 | ||||
| Advertising, printing and publishing Auctions |
24,251 11177 |
24,251 111TT |
21,440 12480 |
||||
| 37,940 | 37,940 | 37,724 | |||||
| Charitable activities |
|||||||
| Staff costs - conservation | officers | (11,355) | 279,119 | 26'7,764 | 285,080 | ||
| Project costs and advisory visits |
and practical | 22078 | 742 364 | T84442 | 755 071 | ||
| 10,723 | 1,021,483 | 1,032,206 | 1,020,151 | ||||
| Support coats | |||||||
| Administration | |||||||
| Staff costs | 103,995 | 17,967 | 121,962 | 87,291 | |||
| Social security Pensions |
35,042 31,328 |
35,042 31,328 |
30,549 18,102 |
||||
| insurance | 4,700 | 4,700 | 4,171 | ||||
| Postage, stationery and printing General expenses Other office expenses Motor and travelling costs Communication and information Carried forward |
technology | 2,662 3,034 3,765 10,589 5,T60 200,855 |
29 14,609 32,605 |
2,662 3,063 3,T85 25,1?8 5,760 233,460 |
3,85B 5,444 4,241 22,008 5,324 178,784 |
| 2023 | 2022 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||
| funds | funds | funds | funds | ||||
| P | |||||||
| Administration | |||||||
| Brought forward Subscriptions Depreciation |
200,855 468 1 717 |
32,605 | 233,460 468 1717 |
178,784 1,375 1$!0 |
|||
| 203,040 | 32,605 | 235,645 | 181,819 | ||||
| Finance | |||||||
| Bank charges Exchange rate variance |
3,328 | 362 | 3,328 362 |
3,127 357 |
|||
| 3,328 | 362 | 3,690 | 3,484 | ||||
| Governance costs | |||||||
| Auditors' remuneration |
6,600 | 6,600 | 6,510 | ||||
| Auditor's fees - preparation | ofaccounts | ||||||
| and other services | (960) | ||||||
| Other accountancy charges Legal and professional fees |
20,171 6881 |
20,171 8861 |
14,244 7127 |
||||
| 33832 | 33632 | 26821 | |||||
| Total resources expended | 288683 | 1064 | 480 | 1343113 | 1270099 | ||
| Net (expenditure)/income | 86034 | 28 | 610 | 113844 | ~37 839 |