| Page | |||
|---|---|---|---|
| Reference and administrative | details ofthe Charity, | its Trustees and advisers | |
| Trustees' report |
|||
| Independent examiner's report |
24-25 | ||
| Statement offinancial activities | 26 | ||
| Balance sheet | 27 | ||
| Notes to the financial statements | 28-42 |
| Criteria | 2001 | 2005 | 2009 | 2012 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Furniture | 73% | 81% | 86% | 89% | 86% | 85% | 85% | 85% | 84% | 80% | 87% |
| Signs | 46% | 58% | 69% | 79% | 74% | 73% | 72% | 76% | 75% | 69% | 74% |
| Allinfrastructure | 62% | 71% | 78% | 84% | 81% | 80% | 79% | 81% | 80% | 75% | 80% |
| e 2. Walkers ofthe C | oast Path reques | ting a co |
mpleters |
certificate | 2016to 2 | 022. | |
|---|---|---|---|---|---|---|---|
| Completers | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 |
| Members | 90 | 97 | 91 | 101 | 73 | 90 | 90 |
| Non members | 95 | 150 | 151 | 179 | 187 |
| ' | |||
|---|---|---|---|
| 'Highway | Authority | 'Proportion | of jrant |
| Cornwall | 48.4% | ||
| Devon | 30.1% | ||
| Dorset | 11.9% | ||
| Exmoor | 4.8% | ||
| Plymouth | 1.0% | ||
| Torbay | 3.8% |
| Tj;"h.fPPgijj'i'ibid | PiP i+4Avies'Ilail'et1t:002gggS'. =,"=; |
PiP i+4Avies'Ilail'et1t:002gggS'. =,"=; |
|---|---|---|
| Cornwall Council |
E9,248 | |
| Devon County Council |
E5,688 | |
| Dorset Council | E3,087 | |
| Exmoor National | Park Authority | E1,036 |
| National Trust |
f15,000 | |
| Plymouth City Council |
f320 | |
| South West Coast | Path Association | f15,000 |
| Torbay Council | f621 | |
| Total | f50,000 |
| Table | 5:List ofre ortable Trusts and Grants |
5:List ofre ortable Trusts and Grants |
received b | the Charity | during 2022: |
|---|---|---|---|---|---|
| Schroder Charitable Trust |
F2,000 | ||||
| Active Devon | E2,831 | ||||
| Brixham Town Council | E1,000 | ||||
| Devon Coun Council |
f23,126 | ||||
| National Lotte Herita |
e Fund | E8,548 | |||
| Natural En land SWCP Trail Partnershi |
Pro'ect | f152,817 f35,000 |
| Publications | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 |
|---|---|---|---|---|---|---|---|
| Complete Guide |
636 | 542 | 1,103 | 1,191 | 1,404 | 2,130 | 2,129 |
| Reverse Guide | N/A | 132 | 153 | 179 | 289 | 348 | 248 |
| Path Descriptions | 1,981 | 3,166 | 3,446 | 2,804 | 2,778 | 2,920 | 3,732 |
| A-Z Maps | 293 | 315 | 371 | 344 | 546 | 594 | 298 |
| Grants &.Trusts | 35% |
|---|---|
| Memberships | 21% |
| Donations, Gift Aid and Legacies |
24% |
| Way Makers &Corporate Sponsorship | |
| Shop Sales | 11% |
| Other Income | 1% |
| Total | 100% |
| Expenditure | |
|---|---|
| Charitable Activities Support |
58% |
| Raising Funds | 13% |
| Path Improvements | 15% |
| Memberships | 7% |
| Promotion & Development |
4% |
| Guides & Maps | 3% |
| Total | 100% |
| Unrestricted | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2022 | 2022 | 2022 | 2021 | |||
| Note | E | 6 | ||||
| INCOME FROM: | ||||||
| Donations and legacies |
71,193 | 83,407 | 154,600 | 91,063 | ||
| Charitable activities |
'I86,967 | 225,321 | 412,288 | 356,061 | ||
| Other trading activities |
74,008 | 74,008 | 68,863 | |||
| Investments | 3,995 | 3,995 | 3,950 | |||
| TOTAL INCOME | 336,163 | 308,728 | 644,8S1 | 519,937 | ||
| EXPENDITURE ON: | ||||||
| Raising funds | 96,106 | 96,106 | 92,064 | |||
| Charitable activities |
353,850 | 281,121 | 634,971 | 508,637 | ||
| TOTAL EXPENDITURE | 449,956 | 281,121 | 731,077 | 600,701 | ||
| Net (expenditure)/income | (113,793) | 27,607 | (86,186) | (80,764) | ||
| Transfers between |
funds | 19 | (17,107) | 17,107 | ||
| NET MOVEMENT | IN FUNDS | (130,900) | 44,714 | {86,186) | (80,764) | |
| RECONCILIATION | OF FUNDS: | |||||
| Total funds brought | forward | 700,397 | 32,946 | 733,343 | 814,107 | |
| Net movement in funds |
(130,900) | 44,714 | (86,186} | (80,764) | ||
| TOTAL FUNDS CARRIED FORWARD | 19 | 569,497 | 77,660 | 647,157 | 733,343 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Note | E | |||||
| CURRENT ASSETS | ||||||
| Stocks | 13 | 7,289 | 6,641 | |||
| Debtors | 'I4 | 'I15,381 | 31,897 | |||
| investments | 15 | 513,030 | 597,549 | |||
| Cash at bank and | in hand | 154,302 | 211,120 | |||
| 790,002 | 847,207 | |||||
| Creditors: amounts | falling due within one | |||||
| year | 16 | (124,918) | (95,725) | |||
| TOTAL ASSETS | LESSCURRENT | |||||
| LIABILITIES | 665,084 | 751,482 | ||||
| Creditors: amounts | falling due after more | |||||
| than one year | 17 | (17,927) | (18,139) | |||
| TOTAL NET ASSETS | 647,157 | 733,343 | ||||
| CHARITY FUNDS | ||||||
| Restricted funds |
19 | 77,660 | 32,946 | |||
| Unrestricted funds |
19 | 569,497 | 700,397 | |||
| TOTAL FUNDS | 647,157 | 733,343 |
| Unrestricted | Restricted | Total | ||||
|---|---|---|---|---|---|---|
| funds | funds | funds | ||||
| 2022f | 2022f | 2022f | ||||
| Donations | & | Giff | Aid | 70,193 | 83,407 | 153,600 |
| Legacies | 1,000 | 1,000 | ||||
| 71,193 | 83,407 | 154,600 | ||||
| Unrestricted | Restricted | Total | ||||
| funds | funds | funds | ||||
| 2021 f |
2021 f |
2021f | ||||
| Donations | 8 | Gift | Aid | 82,816 | 2,656 | 85,472 |
| Legacies | 5,591 | 5,591 | ||||
| 88,407 | 2,656 | 91,063 |
| Unrestricted | Restricted | Total | |||
|---|---|---|---|---|---|
| funds | funds | funds | |||
| 2022f | 2022 | 2022 F |
|||
| Membership Subscriptions |
135,897 | 135,897 | |||
| Waymaker Business |
Memberships | 7,556 | 7,556 | ||
| Sale of Guides & Maps |
43,514 | 43,514 | |||
| Trail Partnership Project |
35,000 | 35,000 | |||
| CAN Project Grants | 3,641 | 3,641 | |||
| Path Improvements | Grant | 1,000 | 1,000 | ||
| National Trail Team |
Grants | 91,428 | 91,428 | ||
| Natural England Grants |
83,704 | 83,704 | |||
| Coast Path Connectors | Grant | 10,548 | 10„548 | ||
| 186,967 | 225,321 | 412,288 | |||
| Unrestricted | Restricted | Total | |||
| funds | funds | funds | |||
| 2021 | 2021 | 2021 | |||
| F | |||||
| Membership Subscriptions |
129,333 | 129,333 | |||
| Waymaker Business |
Memberships | 7,912 | 7,912 | ||
| Sale of Guides & Maps |
41,677 | 41,677 | |||
| Trail Partnership Project |
35,000 | 35,000 | |||
| CAN Project Grants | 4,354 | 4,354 | |||
| Path Improvements | Grant | 5,000 | 5,000 | ||
| National Trails Team |
Grant | 86,637 | 86,637 | ||
| Natural England Grant |
46,148 | 46,148 | |||
| 178,922 | 177,139 | 356,061 |
| Unrestricted | Total | ||
|---|---|---|---|
| funds | funds | ||
| 2022 | 2022 | ||
| Sale of Merchandise | 26,336 | 26,336 | |
| Waymaker | Business Sponsorships | 11,015 | 11,015 |
| Corporate | Sponsorships | 35,916 | 35,916 |
| Misc Income | 741 | 741 | |
| 74,008 | 74,008 | ||
| Unrestricted | Total | ||
| funds | funds | ||
| 2021 | 2021 | ||
| F | E | ||
| Sale of Merchandise | 25,981 | 25,981 | |
| Waymaker | Business Sponsorships | 9,299 | 9,299 |
| Corporate | Sponsorships | 32,327 | 32,327 |
| Misc Income | 1,256 | 1,256 | |
| 68,863 | 68,863 |
| Unrestricted | Total | Total | ||
|---|---|---|---|---|
| funds | funds | funds | ||
| 2022 | 2022 | 2021 | ||
| E | E | |||
| Bank | Interest | 3,995 | 3,995 | 3,950 |
| Unrestricted | Total | Total | ||||
|---|---|---|---|---|---|---|
| funds | funds | funds | ||||
| 2022 | 2022 | 2021 | ||||
| Cost of Merchandise | 26,275 | 26,275 | 24,037 | |||
| Donations | and Legacies | Costs | 9,375 | 9,375 | 6,609 | |
| Corporate | and Waymaker | Sponsorship | Costs | 11,767 | 11,767 | 11,406 |
| Staff Costs | 48,689 | 48,689 | 50,012 | |||
| 96,106 | 96,106 | 92,064 |
| Activities | ||||||
|---|---|---|---|---|---|---|
| undertaken | Support | Total | ||||
| directly | costs | funds | ||||
| 2022 | 2022 | 2022 | ||||
| E. | E | E. | ||||
| Promotion, | Protection | & Improvement | ofCoast Path | 208,927 | 423,522 | 632,449 |
| Coast Path | Connectors | Project | 2,522 | 2,522 | ||
| 211,449 | 423,522 | 634,971 |
| Activities | ||
|---|---|---|
| undertaken | Support | Total |
| directly | costs | funds |
| 2021 | 2021 | 2021 |
| E | ||
| 158,126 | 350,511 | 508,637 |
| Total | Total | ||
|---|---|---|---|
| funds | funds | ||
| 2022 | 2021 | ||
| E | F | ||
| Staff Salaries | 8 Employer Costs | 304,063 | 243,798 |
| Professional | Fees | 753 | 1,887 |
| Volunteer Expenses |
2,863 | 6,122 | |
| Other Staff Costs | 15,990 | 13,968 | |
| Governance | Costs | 8,442 | 4,439 |
| Premises Costs | 23,772 | 22,877 | |
| Administration | Costs | 2,149 | 1,614 |
| IT Expenses | 48,667 | 40,934 | |
| Website Costs | 86 | ||
| Accountancy | Fees | 3,750 | 4,470 |
| Irrecoverable | VAT | 12,987 | 10,402 |
| 423,522 | 350,511 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| F | E | ||||
| Wages and | salaries | 308,798 | 258,509 | ||
| Social security costs | 25,904 | 19,946 | |||
| Contribution | to defined | contribution | pension schemes | 18,050 | 15,355 |
| 352,752 | 293,810 |
| 2022 | 2021 | ||
|---|---|---|---|
| No. | No. | ||
| Support | Staff |
| 13. | STOCKS | |||
|---|---|---|---|---|
| 2022 | 2021 | |||
| F | ||||
| Finished goods and goods for resale | 7,289 | 6,641 | ||
| 14. | DEBTORS | |||
| 2022 | 2021 | |||
| E | ||||
| DUE WITHIN | ONE YEAR | |||
| Trade debtors | 14,933 | 1,401 | ||
| Other debtors | 1,334 | 1,515 | ||
| Prepayments | and accrued income | 99,114 | 28,981 | |
| 115,381 | 31,897 | |||
| 15. | CURRENT ASSET INVESTMENTS | |||
| 2022 | 2021 | |||
| F | ||||
| Cash investments | 513,030 | 597,549 |
| 2022 | 2021 | ||
|---|---|---|---|
| F | |||
| Trade creditors | 37,157 | 7,274 | |
| Accruals and deferred | income | 87,761 | 88,451 |
| 124,918 | 95,725 |
| 2022 | 2021 | ||
|---|---|---|---|
| E | |||
| Deferred | income | 17,927 | 18,139 |
| 2022f | 2021 | ||||
|---|---|---|---|---|---|
| Deferred | income | 5,179 | 7,770 | ||
| 5,179 | 7,770 | ||||
| 18. | FINANCIAL | INSTRUMENTS |
| 2022 | 2021 | |||
|---|---|---|---|---|
| F | ||||
| FINANCIAL ASSETS | ||||
| Financial assets measured | at fair value through | income and expenditure | 667,332 | 808,669 |
| STATEMENT OF FUNDS - C | URRENT YEAR | ||||
|---|---|---|---|---|---|
| Balance at | |||||
| Balance at 1 | 31 | ||||
| January | Transfers | December | |||
| 2022f | Income | Expendituref | in/out E |
2022 | |
| UNRESTRICTED FUNDS | |||||
| DESIGNATED FUNDS | |||||
| Promote and Protect Path | 212,610 | (60,417) | 40,043 | 192,236 | |
| Capacity Building |
41,500 | (2,131) | (417) | 38,952 | |
| Legacies | 232,869 | (56,229) | 176,640 | ||
| National Trails Alliance |
35,324 | (21,395) | 13,929 | ||
| 522,303 | (140,172) | 39,626 | 421,757 | ||
| GENERAL FUNDS | |||||
| General Funds | 178,094 | 336,163 | (309,784) | (56,733) | 147,740 |
| TOTAL UNRESTRICTED | |||||
| FUNDS | 700,397 | 336,163 | (449,956) | (17,107) | 569,497 |
| RESTRICTED FUNDS | |||||
| Promote and Protect Path | 8,013 | 70,694 | (4,927) | 893 | 74,673 |
| Trail Partnership Project |
3,021 | 35,000 | (53,021) | 15,000 | |
| National Trails Team |
7,189 | 91,428 | (98,191) | 426 | |
| Donations | 13,456 | 13,683 | (24,761) | 2,378 | |
| Outreach Projects |
1,267 | 3,671 | (5,570) | 797 | 165 |
| Natural England |
83,704 | (83,686) | 18 | ||
| Coast Path Connectors | 10,548 | (10,965) | 417 | ||
| 32,946 | 308,728 | (281,121) | 17,107 | 77,660 | |
| TOTAL OF FUNDS | 733,343 | 644,891 | (731,077) | 647,157 |
| STATEMENT OF FUNDS - PR | IOR YEAR | ||||
|---|---|---|---|---|---|
| Balance at | |||||
| Balance at | 31 | ||||
| 1 January | Transfers | December | |||
| 2021 | Income | Expenditure | in/out | 2021 | |
| E | E | E | |||
| UNRESTRICTED FUNDS | |||||
| DESIGNATED FUNDS | |||||
| Promote and Protect Path | 215,010 | (46,400) | 44,000 | 212,610 | |
| Trail Partnership Project |
9,625 | (9,625) | |||
| Capacity Building |
86,686 | (45,186) | 41,500 | ||
| Legacies | 303,948 | (11,079) | (60,000) | 232,869 | |
| Natural Trails Alliance |
(24,676) | 60,000 | 35,324 | ||
| 615,269 | (127,341) | 34,375 | 522,303 | ||
| GENERAL FUNDS | |||||
| General Funds |
169,219 | 340,142 | (280,812) | (50,455) | 178,094 |
| TOTAL UNRESTRICTED | |||||
| FUNDS | 784,488 | 340,142 | (408,153) | (16,080) | 700,397 |
| RESTRICTED FUNDS | |||||
| Promote and Protect Path | 9,941 | 5,000 | (8,008) | 1,080 | 8,013 |
| Trail Partnership Project |
42,500 | (54,479) | 15,000 | 3,021 | |
| National Trails Team |
79,137 | (71,948) | 7,189 | ||
| Donations | 19,678 | 2,551 | (8,773) | 13,456 | |
| Outreach Projects |
4,459 | (3,192) | 1,267 | ||
| Natural England |
46,148 | (46,148) | |||
| 29,619 | 179,795 | (192,548) | 16,080 | 32,946 | |
| TOTAL OF FUNDS | 814,107 | 519,937 | (600,701) | 733,343 |
| ANALY | SIS O | F NET ASSETS BETWEEN FUND | S - CURRENT YEAR | ||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| funds | funds | funds | |||
| 2022 | 2022 | 2022f | |||
| Current | assets | 708,772 | 81,230 | 790,002 | |
| Creditors | due | within one year | (123,728) | (1,190) | (124,918) |
| Creditors | due | in more than one year | (15,547) | (2,380) | (17,927) |
| TOTAL | 569,497 | 77,660 | 647,157 |
| Unrestricted | Restricted | Total | |||
|---|---|---|---|---|---|
| funds | funds | funds | |||
| 2021 | 2021 | 2021 | |||
| F | E | ||||
| Current | assets | 799,754 | 47,453 | 847,207 | |
| Creditors | due | within one year | (81,218) | (14,507) | (95,725) |
| Creditors | due | in more than one year | (18,139) | (18,139) | |
| TOTAL | 700,397 | 32,946 | 733,343 |