Company Registration Number - CE004500
The Charity Registration Number is :- 1163873
River Holme Connections
Report and Accounts
31st December 2021
## **River Holme Connections**
Company Registration Number - CE004500
## **Trustees' Annual Report for the year ended 31 December 2021**
The Trustees present their Report and Accounts for the year ended 31 December 2020, which also comprises the Directors' Report required by the Companies Act 2006.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- River Holme Connections.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1163873.
.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as an unlimited company registered, under the Companies Acts. The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
Unit 4 Honley Business Hub
13/15 Westgate, Honley West Yorkshire, HD9 6AA Telephone 01484 661756
Email Address admin@riverholmeconnections.org Web address www.riverholmeconnections.org
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
## **The Trustees in office on the date the report was approved were:-**
A Barraclough
M Williams
C Ash R Ashley P King M Dolton S Lee-Richards
At the Trustee Board Meeting held 2021 L Russell retired as a trustee.
1
## **River Holme Connections**
Company Registration Number - CE004500
## **Trustees' Annual Report for the year ended 31 December 2021**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
River Holme Connections has two objects: (1) To promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment of the River Holme corridor and the surrounding area. (2) To advance the education of the public in the conservation, protection and improvement of the physical and natural environment of the River Holme corridor and the surrounding area. The charity can also carry out such charitable works as are in accordance with the approved objects set out in section 33(2) of the landfill tax regulations 1996 (amended).
## _**The main activities undertaken in relation to those purposes during the year.**_
The principal activities undertaken by River Holme Connections were: (1) Practical environmental improvements. (2) Educational activities concerning the environment. (3) Contract work with local businesses to improve the riverside environment.
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
## **The main achievements and performance of the charity during the year.**
On-going work to control and reduce the incidence of non-native invasive species, such as Japanese knotweed (18.5 Km of river treated), Himalayan balsam etc. Completed one capital project at Thongsbridge that enhanced the river environment, created a new leisure area and improved access to the river Holme. Continued the Year in Industry student placement programme which will recruit its third member in June 2022. Re-purposed Walks and Talks programme to virtual events because of Covid19 restrictions.
## _**Fundraising activities during the year.**_
The charity raises funds through: (1) The application to charitable trusts for funding. (2) The securing of donations for the treatment of invasive species, such as Japanese knotweed. (3) Grants to plant trees and hedges. (4) Grant and donations to improve habitats and increase biodiversity.
2
## **River Holme Connections**
Company Registration Number - CE004500
## **Trustees' Annual Report for the year ended 31 December 2021**
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_
Funds were secured in 2021 for a public consultation exercise to choose a new logo for the Riverside Way. A major fund-raising exercise was started in 2021 to remediate the path, upgrade access and raise awareness of its existence among the general public. Fundraising will continue in 2022, with a planned start date for the work in the summer. While it was not possible to run educational events as planned, all primary schools in the catchment were provided with riverrelated resources for use by teaching staff. A well-attended series of artistic events centred on the river and connecting with nature was held at a community centre in a deprived area of Huddersfield.
## _**The degree to which the achievements and performance during the year have benefited wider society.**_
Japanese knotweed treatment has improved water quality and biodiversity through re-planting with native species. Tree and hedge planting projects undertaken on five sites contributed to natural flood management and carbon sequestration. Funding was secured for a further two major tree and hedge planting projects which will be completed by the end of March 2021. The citizen science programme has been expanded, with increased water quality monitoring by groups of volunteers.
**Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
New trustees are recruited and co-opted onto the board by the existing Trustees. The Trustees have an ongoing commitment to seeking out individuals who could strengthen the Board and bring complementary skills to the team. A basic skills audit of the Trustees is undertaken on an annual basis, in order to match the existing skills of Trustees against the needs of the charity.
Prospective new Trustees are given an introduction to the aims and objectives of the charity by the Chair of the Board and attend a Board meeting as observers before becoming Trustees. After joining the Board, new Trustees receive training on the role and responsibilities of Trustees, delivered by the Company Secretary. They also meet with the Company Secretary for a detailed discussion of the charity's activities. The training needs of Trustees are continually evaluated by the Board.
3
Company Registration Number - CE004500
## **River Holme Connections**
## **Trustees' Annual Report for the year ended 31 December 2021**
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 December 2021**_
The financial position of the charity at 31 December 2021 and comparatives for the prior period, as more fully details in the accounts, can be summarised as follows:-
|Restricted Revenue Funds
**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income**|**2021**
**£**
20,846
(29,132)
49,978
20,846|**2020**
**£**
42,711
36,782
101,801
138,583|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 December 2021**_
The trustees consider the financial performance by the charity during the year to have been satisfactory, in that: (1) Sufficient money was obtained to the obligations of the charity to its funders. (2) Adequate unrestricted funds are available to enable River Holme Connections to take advantage of new opportunities.
## _**Policies on reserves.**_
The level of reserves is subject to annual review. River Holme Connections ensures that it has sufficient reserves available to cover the core budget and river stewardship costs of the charity for three months. This is in event of the charity needing to cease to be a going concern.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Details of The Independent Examiner**
Pierrepont Accountants
Member of Chartered Management Accountants
Millfields House Huddersfield Road Holmfirth West Yorkshire HD9 3JL
4
## **River Holme Connections**
Company Registration Number - CE004500
## **Trustees' Annual Report for the year ended 31 December 2021**
## **Statement of the Directors Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
5
## **River Holme Connections**
Company Registration Number - CE004500
## **Trustees' Annual Report for the year ended 31 December 2021**
## **Method of preparation of accounts - Small company provisions**
The financial statements are set out on pages 9 to 26
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)
These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 5th April 2022.
M WILLIAMS Director and Trustee
6
## **River Holme Connections**
## **Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 December 2021**
I report on the financial statements of River Holme Connections for the year ended 31 December 2021, as set out on pages 9 to 26, which comprise the Statement of Financial Activities, the Income and Expenditure Account, the Balance Sheet and the related notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respects, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accounting policies set out on page 19, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 5, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
7
## **River Holme Connections**
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
**Signed:-**
Pierrepont Accountants - Independent Examiner
Chartered Management Accountants
Millfields House Huddersfield Road Holmfirth West Yorkshire HD9 3JL
This report was signed on 31 March 2022
8
## **River Holme Connections - Statement of Financial Activities for the year ended 31 December 2021**
## _**Statement of Financial Activities for the year ended 31 December 2021**_
|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
**Income & Endowments from:**
Charitable activities
A2
44,519
Other trading activities
A3
(20)
Investments
A4
-
**Total income**
**A**
**44,499**
**Expenditure on:**
Charitable activities
B2
73,631
**Total expenditure**
**B**
**73,631**
**Net income for the year**
**(29,132)**
**Transfers between funds**
**C**
-
**Net income after transfers**
**A-B-C**
**(29,132)**
**(29,132)**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
36,781
**Total funds carried forward**
**7,649**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
192,828
-
-
**192,828**
142,850
**142,850**
**49,978**
-
**49,978**
**49,978**
101,802
**151,780**|**Current year**
**Total Funds**
**2021**
**£**
**237,347**
**(20)**
**-**
**237,327**
**216,481**
**216,481**
**20,846**
**-**
**20,846**
**20,846**
**138,583**
**159,429**|**Prior Year**
**Total Funds**
**2020**
**£**
148,601
3,030
390
**152,021**
109,310
**109,310**
**42,711**
-
**42,711**
**42,711**
95,872
**138,583**|
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
## **The notes attached on pages 15 to 26 form an integral part of these accounts.**
9
## **River Holme Connections - Statement of Financial Activities for the year ended 31 December 2021**
## **River Holme Connections - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP**
|**Income & Endowments from:**
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Other
A5
**Total income**
**A**
**Expenditure on:**
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Transfers between funds**
**C**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**
**SORP**
**Ref**|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
-
73,575
3,030
390
-
76,995
38,647
**38,647**
38,348
(5,733)
32,615
**32,615**
4,166
**36,781**
|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
-
75,026
-
-
-
-
75,026
70,663
**70,663**
4,363
5,733
10,096
**10,096**
91,706
**101,802**|**Prior Year**
**Total Funds**
**2020**
**£**
**-**
**148,601**
**3,030**
**390**
**-**
**152,021**
**109,310**
**109,310**
42,711
**-**
42,711
**42,711**
**95,872**
**138,583**|
|---|---|---|---|
## **All activities derive from continuing operations**
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'
## **The notes attached on pages 15 to 26 form an integral part of these accounts.**
10
## **River Holme Connections - Statement of Financial Activities for the year ended 31 December 2021**
**River Holme Connections - Resources applied in the year ended 31 December 2021 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Resources applied on Intangible assets
**Net resources available to fund charitable activities**|**2021**
**£**
20,846
(4,108)
-
**16,738**|**2020**
**£**
42,711
(851)
-
**41,860**|
|---|---|---|
**The notes attached on pages 15 to 26 form an integral part of these accounts.**
11
## **River Holme Connections - Statement of Financial Activities for the year ended 31 December 2021**
## **Movements in revenue and capital funds for the year ended 31 December 2021**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2021**
**£**
Accumulated funds brought forward
36,781
(29,132)
**7,649**
(From)/To unrestricted revenue funds
**Closing revenue funds**
**7,649**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2021**
**£**
Revenue accumulated funds
7,649
Recognised gains and losses before
transfers|**Restricted**
**Funds**
**2021**
**£**
101,802
49,978
**151,780**
**151,780**
**Restricted**
**Funds**
**2021**
**£**
151,780|**Total**
**Funds**
**2021**
**£**
138,583
20,846
**159,429**
-
**159,429**
**Total**
**Funds**
**2021**
**£**
**159,429**|**Last year**
**Total Funds**
**2020**
**£**
**95,872**
42,711
**138,583**
-
**138,583**
**Last Year**
**Total Funds**
**2020**
**£**
138,583|
|---|---|---|---|
**The notes attached on pages 15 to 26 form an integral part of these accounts.**
12
## **River Holme Connections - Statement of Financial Activities for the year ended 31 December 2021**
## **River Holme Connections**
## **Income and Expenditure Account for the year ended 31 December 2021 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Realised Gains on the disposal of investments
Income from investments, other than interest receivable
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income|**2021**
**£**
237,327
-
**237,327**
**237,327**
211,618
4,863
-
**216,481**
**20,846**
-
**20,846**
**20,846**|**2020**
**£**
151,631
390
**152,021**
**152,021**
105,817
3,493
-
**109,310**
**42,711**
-
**42,711**
**42,711**|
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 15 to 26 form an integral part of these accounts.**
13
## **River Holme Connections - Balance Sheet as at 31 December 2021**
|Note
**SORP**
**Ref**
**Fixed assets**
A
Intangible assets
10
A1
Tangible assets
11
A2
**Total fixed assets**
**Current assets**
B
Debtors
12
B2
Cash at bank and in hand
B4
**Total current assets**
**Creditors: amounts falling due within**
**one year**
13
C1
**Net current assets**
**The total net assets of the charity**|
**2021**
**£**
625
7,831
8,456
10,226
166,437
176,663
(25,690)
150,973
**159,429**|**2020**
**£**
937
8,273
9,210
13,569
141,884
155,453
(26,080)
129,373
**138,583**|
|---|---|---|
## **The total net assets of the charity are funded by the funds of the charity, as follows:-**
|**Restricted funds**
Restricted Revenue Funds
16
D2
151,780
**Unrestricted Funds**
Unrestricted Revenue Funds
16
D3
7,649
**Designated Funds**
**Total charity funds**|101,802
151,780
36,781
7,649
**159,429**|101,802
36,781
**138,583**|
|---|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 8.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
**M WILLIAMS** Trustee Approved by the board of trustees on 5th April 2022
**The notes attached on pages 15 to 26 form an integral part of these accounts.**
14
## **River Holme Connections**
## **Notes to the Accounts for the year ended 31 December 2021**
## **1 Accounting policies**
_**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Risks and future assumptions**
The charity is a public benefit entity.
A risk assessment is carried out by the Trustees at each quarterly meeting. The risk assessment identifies the major risks faced by the charitable company and reviews the systems and procedures in place to manage those risks. A day is devoted in Autumn each year to develop a strategy and business plan for the forthcoming year.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note6.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## **Cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Pensions - defined contribution schemes**
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
The charity recieves no designated funds.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
There are no endowment funds.
15
## **River Holme Connections**
## **Notes to the Accounts for the year ended 31 December 2021**
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
A loan of £25000 was provided to the charity for purposes of fully funding a full time river steward for two years, or until the project had broken even. The loan was provided free of interest and with no repayment schedule.
|**5**
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
Pension costs
**Net surplus before tax in the financial year**|**2021**
**£**
4,550
1,011|**2020**
**£**
3,180
976|
|---|---|---|
## **6 The contribution of volunteers**
Covid-19 restrictions reduced the number of volunteering opportunities for most of the year, but just under 2000 hours of practical tasks were undertaken, plus over 200 hours of trustee input at operational and strategic levels. Volunteers received support during the lockdown periods and were offered free equipment to enable them to undertake practical tasks on their own. They were also encouraged to contribute material to the RHC website.
- **7 Staff costs and emoluments**
|**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Employer's operating costs of defined
contribution pension schemes
**Total salaries, wages and related costs**
The average number of part time staff employed in the year was
The average number of full time staff employed in the year was
The estimated full time equivalent number of all staff employed in the year was
**_The estimated equivalent number of full time staff deployed in different activities in t_**
Engaged on charitable activities
Engaged on management and administration
**_The estimated full time equivalent number of all staff employed as above_**
Neither the trustees nor any persons connected with them have received any remuneration f
entity, either in the current or prior year.|**2021**
**£**
52,235
-
1,011
**53,246**
**2**
**1**
**2**
**_he year was:-_**
**1**
**1**
**2**
rom the charity|**2,020**
**£**
48,248
892
976
**50,116**
**2**
**1**
**2**
1
1
2
or any related|
|---|---|---|
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
16
## **River Holme Connections**
## **Notes to the Accounts for the year ended 31 December 2021 8 Defined contribution pension schemes**
The charity operates a defined contribution pension scheme, the costs of which are shown above.
The charity incurred a liability for pensions of £2,359 during the year. This includes £1,348 of employee contributions recognised as part of the wages expense, and £1,011 of employer contributions recognised as a separate item. Of this a total of £831 relates to pension contributions relating to the river stewardship, and are therefore deemed to be an expense of restricted funds. This consists of £1,108 of employee contributions, and £856 of employer contributions.
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
**9 Remuneration and payments to Trustees and persons connected with them**
|**10 Intangible Fixed Assets**
**Goodwill:**
**_Cost_**
At 1 January 2021
Additions
**At 31 December 2021**
**_Amortisation_**
At 1 January 2021
Provided during the year
**At 31 December 2021**
**Net book value**
No trustees or persons connected with them received any remuneration from the charity, or|**2021**
**£**
1,563
-
**1,563**
625
313
**938**
**625**
any related enti|**2020**
**£**
1,563
**1,563**
313
313
**626**
**937**
ty.|
|---|---|---|
Website development costs are being written off in equal annual instalments over its estimated economic life of 5 years, which equates to amortisation at 20% straight line.
17
## **River Holme Connections**
**Notes to the Accounts for the year ended 31 December 2021 11 Tangible fixed assets**
|**_Current Year_**
**Cost**
At 1 January 2021
Additions
**At 31 December 2021**
**Depreciation**
At 1 January 2021
Charge for the year
**At 31 December 2021**
**Net book value**
**At 31 December 2021**
**At 31 December 2020**
**_Prior Year_**
**Cost**
01 January 2020
Additions
**01 January 2021**
**Depreciation**
01 January 2020
Charge for the year
**01 January 2021**
**Net book value**
**01 January 2021**
**02 January 2020**
**12 Debtors**
Prepayments and accrued income
Other debtors|**Plant &**
**Machinery**
£
18,440
4,108
**22,548**
10,167
4,550
**14,717**
**7,831**
**8,273**
**Plant &**
**Machinery**
£
17,589
851
**18,440**
6,987
3,180
**10,167**
**8,273**
**10,602**|**2021**
**£**
8,080
2,146
**10,226**|**Total**
£
18,440
4,108
**22,548**
10,167
4,550
**14,717**
**7,831**
**8,273**
**Total**
£
17,589
851
**18,440**
6,987
3,180
**10,167**
**8,273**
**10,602**
**2020**
**£**
13,497
72
**13,569**|
|---|---|---|---|
18
## **River Holme Connections**
|**Notes to the Accounts for the year ended 31 Dec**
**13 Creditors: amounts falling due within one year**
Accruals
PAYE, NIC VAT and other taxes
Other creditors
**14 Income and Expenditure account summary**
**At 1 January 2021**
Surplus after tax for the year
**At 31 December 2021**
**15 Particulars of how particular funds are represented**
**At 31 December 2021**
Intangible Assets
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 1 January 2021**
Intangible Assets
Tangible Fixed Assets
Current Assets
Current Liabilities|**ember 2021**
**by assets an**
**Unrestricted**
**funds**
**£**
625
7,831
24,883
(25,690)
**7,649**
**Unrestricted**
**funds**
**£**
937
8,273
53,652
(26,080)
**36,782**|**d liabilities**
**Designated**
**funds**
**£**
-
-
-
**-**
**Designated**
**funds**
**£**
-
-
-
-
**-**|**2021**
**£**
690
-
25,000
**25,690**
**2021**
**£**
138,584
20,846
**159,429**
**Restricted**
**funds**
**£**
-
-
151,780
-
**151,780**
**Restricted**
**funds**
**£**
-
-
101,801
-
**101,801**|**2020**
**£**
1,080
-
25,000
**26,080**
**2020**
**£**
95,873
42,711
**138,584**
**Total**
**Funds**
**£**
**625**
**7,831**
**176,663**
**(25,690)**
**159,429**
**Total**
**Funds**
**£**
**937**
**8,273**
**155,453**
**(26,080)**
**138,583**|
|---|---|---|---|---|
19
## **River Holme Connections**
## **Notes to the Accounts for the year ended 31 December 2021**
**16 Change in total funds over the year as shown in Note 15 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**_Restricted funds:-_**
Awards for All
Arnold Clark
Bank & Branches
Bright Green
Coop Local
CEL Routes
CEL Sands
CEL Trees
Cummins Community Development
Future Projects
Duck Feeding Area Phase II
Hirst Brierley
Nineveh
One Community Fund
PCLT Holme Improvements
River Stewardship
River Runs Deep Phase II
Riverside Way
Thongsbridge Wild Space
WRF
Sundry Other Funds
**Total restricted funds**
**Total charity funds**|**Fund brought**
**forward from**
**2020**
**£**
36,781
**36,781**
4,787
-
-
-
-
1
6,615
5,670
33,212
-
-
-
-
4,369
10,532
22,536
-
-
13,525
-
555
**101,802**
**138,583**|**Movement in**
**funds 2021**
**See Note 17**
**£**
(29,132)
**(29,132)**
(3,414)
286
6,434
948
4,920
(2,130)
-
-
-
5,000
(6,375)
1,515
2,184
1,000
15,238
9,696
(429)
4,680
(12,092)
23,692
(1,175)
**49,978**
**20,846**|**See Note 19**
**£**
**-**
**-**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
**Transfers**
**between**
**funds in 2021**|**Funds carried**
**forward to**
**2022**
**£**
**7,649**
**7,649**
**1,373**
**286**
**6,434**
**948**
**4,920**
**(2,129)**
**6,615**
**5,670**
**33,212**
**5,000**
**(6,375)**
**1,515**
**2,184**
**5,369**
**25,770**
**32,232**
**(429)**
**4,680**
**1,433**
**23,692**
**(620)**
**151,780**
**159,429**|
|---|---|---|---|---|
20
## **River Holme Connections**
**Notes to the Accounts for the year ended 31 December 2021 17 Analysis of movements in funds over the year as shown in Note 16**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
**_Restricted funds:-_**
Awards for All
Arnold Clark
Bank & Branches
Bright Green
Coop Local
CEL Routes
Duck Feeding Area Phase II
Future Projects
Hirst Brieley
Nineveh
One Community Fund
PCLT Holme Improvements
River Stewardship
River Runs Deep Phase II
Riverside Way
Thongsbridge Wild Space
WRF
Sundry other funds|**Income**
**2021**
**£**
44,499
-
-
1,000
96,461
3,550
5,070
-
-
5,000
3,000
2,788
1,000
17,906
22,482
1,000
4,931
-
28,291
350
**237,328**|**Expenditure**
**2021**
**£**
(73,631)
-
(3,415)
(714)
(90,027)
(2,602)
(149)
(2,130)
(6,375)
-
(1,485)
(604)
-
(2,668)
(12,786)
(1,429)
(251)
(12,092)
(4,599)
(1,455)
**(216,412)**|**Other**
**Gains &**
**Losses**
**2021**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**|**Movement**
**in funds**
**2021**
**£**
**(29,132)**
**-**
**(3,415)**
**286**
**6,434**
**948**
**4,921**
**(2,130)**
**(6,375)**
**5,000**
**1,515**
**2,184**
**1,000**
**15,238**
**9,696**
**(429)**
**4,680**
**(12,092)**
**23,692**
**(1,175)**
**20,846**|
|---|---|---|---|---|
21
## **River Holme Connections**
## **Notes to the Accounts for the year ended 31 December 2021**
## **18 The purposes for which the funds as** _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
_**Restricted funds:-**_
River Runs Deep Phase I
Arnold Clark Bank & Branches
Bright Green Community Trust
Coop Local Community Fund
CEL Routes
Duck Feeding Area Phase II Future Projects Hirst Brierley
Nineveh Trust One Community
PCLT Holme Improvements River Stewardship River Runs Deep Phase II Riverside Way
Thongsbridge Wild Space
White Rose Forest
The River Runs Deep Phase I reserve was created by a donation from Awards for All and was utilised to develop a bespoke art activity pack for youth leaders working with Thornton Lodge Action Group. The pack activities informed the Five Pathways to Wellbeing to boost nature connection.
The Arnold Clark reserve was created by a donation from Arnold Clark and was utilised to purchase wildflower seed, tools and PPE to enable volunteers to work to improve the River Holme catchment.
The Banks and Branches reserve was created by a donation from the Environment Agency and was utilised to purchase and plant trees and install livestock fence. This was carried out to help improve water quality and for natural flood management.
The Bright Green Community Trust reserve was created by a donation from One Community Foundation and was utilised to plant and purchase native trees / hedge plants.
The Co-op Local Community Fund reserve was created by the Co-op Local Community Fund and will be utilised to improve the River Holme and its green spaces for the benefit of local people and wildlife, by carrying out clean-ups, invasive plant control, running an art project and planting wildflowers.
The CEL Routes reserve was created by a donation from Cobbett Environmental Limited and was utilised to improve access to three areas of the river catchment area by providing signage, and in one case upgrading a footpath and providing a seating area, which meets the CEL Route's qualifying criteria. The Duck Feeding Area Phase II reserve was created from Phase I reserves and was utilised to improve the duck feeding area by installing trenches for a new lighting system. The Future Projects reserve was created by an individual donation. The Hirst Brierley reserve was created by a donation from One Community Foundation and was utilised in tree planting, tree scheme maintenance and purchase of native trees / hedge plants.
The Nineveh Trust reserve was created by a donation from The Nineveh Trust and was utilised in purchasing wildlife monitoring equipment and running a number of bioblitz events.
The One Community reserve was created by a donation from One Community Foundation and will be utilised to advance health and safety of volunteer workers, which meets One Community's qualifying criteria.
The PCLT Holme Improvements reserve was created by a donation from PCLT and will be utilised in general clean-up work throughout the river catchment area, and providing environment restoration through invasive species clearance and replanting with native wildflower, which meets the PCLT Holme Improvements qualifying criteria.
The River Stewardship reserve is created by public donations from Japanese knotweed treatment programme and staff time from other funding reserves.
The River Runs Deep II reserve was created by a donation from One Community Kirklees General Fund and was utilised by sub-contracting an artist to deliver art sessions at Thornton Action Lodge and purchasing art resources.
The Riverside Way reserve was created by a donation from the Holme Valley Parish Council and was utilised in community consultations, obtaining landowner information and permissions along the route and purchasing new way markers.
A new wild area for Thongsbridge Recreation Ground that has created 280m of accessible path, picnic area, wildflower meadow and tree-planting scheme.
The White Rose Forest reserve was created by a donation from the White Rose Forest. It was utilised in tree planting, tree scheme maintenance and purchase of native trees / hedge plants and installation of a livestock fence.
**19** _**Ultimate controlling party**_
The charity is under the control of its legal members.
22
## **River Holme Connections**
**Detailed analysis of income and expenditure for the year ended 31 December 2021 as required by the SORP 2015**
## _**This analysis is classified by conventional nominal descriptions and not by activity.**_
|**Other income and recharges**
CEL Trees
JW Memorial Trees
River Stewardship
River Runs Deep Phase II
Riverside Way
Third Sector Leaders
Thongsbridge Wild Space
Thornton Lodge Youth Work
WRF
Arnold Clark
Awards for All
Banks & Branches
Coop Local
Bright Green
CEL Routes
Nineveh
**Total Other income and recharges**
One Community Fund
Unrestricted
Hirst Brieley
Duck Feeding area Phase II
Future Projects
Water Conservators
PCLT Holme Improvements|**Current year**
**Funds**
**2021**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
44,519
-
**44,519**|**Current year**
**Funds**
**2021**
**£**
-
1,000
96,461
3,550
5,070
-
-
-
5,000
3,000
125
2,788
1,000
17,906
22,482
1,000
4,931
-
-
225
28,291
-
-
**192,829**|**Current year**
**Total Funds**
**2021**
**£**
**1,000**
**96,461**
**3,550**
**5,070**
**-**
**-**
**-**
**5,000**
**3,000**
**125**
**2,788**
**1,000**
**17,906**
**22,482**
**1,000**
**4,931**
**-**
**-**
**225**
**28,291**
**44,519**
**-**
**237,348**|**Prior Year**
**Total Funds**
**2020**
**£**
10,000
-
-
-
-
2,550
6,004
-
-
-
-
7,945
-
32,971
-
-
1,000
14,206
-
-
73,575
350
**148,601**|
|---|---|---|---|---|
23
## **River Holme Connections**
**Detailed analysis of income and expenditure for the year ended 31 December 2021 as required by the SORP 2015**
**20 Total Income from charitable activities**
**----- Start of picture text -----**
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds
Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Income from funders 44,519 192,829 - 148,601
Total from charitable activities A2 44,519 192,829 - 148,601
21 Income from other, non charitable, trading activities
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Trading activities to raise funds for the charity - - - -
Total from other activities A3 - - - -
22 Investment income
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Bank Interest Receivable 15 - 15 390
Total investment income A4 15 - 15 390
23 Expenditure on charitable activities - Direct spending
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Subcontract payments 3,593 107,571 111,164 21,528
Total direct spending B2a 3,593 107,571 111,164 21,528
24 Expenditure on charitable activities - Charitable trading
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Reallocated from support costs - - 105,317 87,784
Total charitable trading costs B2b - - 105,317 87,784
**----- End of picture text -----**
24
## **River Holme Connections**
**Detailed analysis of income and expenditure for the year ended 31 December 2021 as required by the SORP 2015**
## **25 Support costs for charitable activities**
|**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021**
**2021**
**£**
**£**
**_Employee costs not included in direct costs_**
18,308
33,927
-
-
180
831
1,444
368
409
**_Premises Expenses_**
4,030
53
329
**_Administrative overheads_**
1,058
143
1,688
507
-
1,425
30,324
38
1,609
189
Temps & Recruitment
675
-
1,166
202
16
**_Professional fees paid to advisors other than the auditor or examiner_**
690
-
376
469
**_Financial costs_**
-
-
4,863
-
**Support costs before reallocation**
**38,645**
**66,672**
**_Less support costs reallocated to specific activities_**
To charitable trading costs
(38,645)
(66,672)
To grant making costs
-
-
To costs of raising funds
-
-
To non charitable costs
-
-
**Total support costs - Current Year**
**-**
**-**
The basis of allocation of costs between activities is described under accounting policies
Bank charges
Accountancy fees other than
examination or audit fees
Stationery and printing
Postage
Cleaning and waste management
Rent payable under operating leases
Office costs and media
Travel and subsistence - staff
Defined contribution pension costs -
Other salaries
Training and welfare - staff
Employer's NI - Other salaries
Other salaries
Liabilty and contents insurance
Membership subscriptions
Telephone, fax and internet
Equipment expenses
Software licences and expenses
Advertising and marketing
Room Hire
Entertainment
Sundry expenses
Depreciation & Amortisation in total for
Other legal and professional|**Current year**
**Total Funds**
**2021**
**£**
**52,235**
**-**
**1,011**
**1,444**
**777**
**4,030**
**-**
**53**
**329**
**1,058**
**143**
**2,195**
**-**
**31,749**
**38**
**1,798**
**675**
**1,166**
**218**
**-**
**690**
**845**
**-**
**4,863**
**105,317**
**(105,317)**
**-**
**-**
-
**-**|**Prior Year**
**Total Funds**
**2020**
**£**
**48,248**
**892**
**976**
**3,154**
**1,337**
**4,030**
**-**
**-**
**631**
**1,065**
**170**
**1,454**
**25**
**17,703**
**56**
**2,355**
**-**
**1,298**
**40**
**34**
**690**
**130**
**1**
**3,493**
**87,782**
**(87,784)**
**-**
**-**
**-**
**(2)**
**-**
**-**
**-**|
|---|---|---|
25
## **River Holme Connections**
**Detailed analysis of income and expenditure for the year ended 31 December 2021 as required by the SORP 2015**
|**26 Total Charitable expenditure**
Total direct spending
**B2a**
Total charitable trading costs
**B2b**
Total support costs
**B2d**
**Total charitable expenditure**
**B2**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
3,593
-
-
**3,593**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
107,571
-
-
**107,571**|**Current year**
**Total Funds**
**2021**
**£**
**111,164**
**105,317**
**-**
**216,481**|**Prior Year**
**Total Funds**
**2020**
**£**
**21,528**
**87,784**
**(2)**
**109,310**|
|---|---|---|---|---|
26