Charity number: 1163873
## River Holme Connections
Trustees' Report and Financial Statements
For the year ended 31 December 2024
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River Holme Connections Reference and administration information
Charity number 1163873
Registered office and operational address 13-15 Westgate, Honley, Holmfirth, West Yorkshire, HD9 6AA
Trustees
Trustees who served during the year and up to the date of this report were as follows:
Lynva Russell Chair Susan Lee-Richards Treasurer and Secretary Chris Abell Adrian Barraclough Paul Coleman (resigned September 2024) Chris Green Clare Hallas (resigned March 2024) Pamela King Trevor Doherty (appointed March 2024) Tom Harman (appointed March 2024) Andrew Oddie (appointed March 2024, resigned December 2024) John Jolly (appointed March 2025)
Key management personnel
Rosslyn Colderley Chief Executive Officer (appointed January 2025) Simon Hirst River Interventions Manager Susan Mitzi Finance Manager
Bankers
Santander UK plc, Sunderland, SR43 4FW.
Independent Examiner
Kate Adderley CA, Third Sector Accountancy Limited, Holyoake House, Hanover Street, Manchester M60 0AS.
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## River Holme Connections Trustees’ annual report for the year ended 31 December 2024
The trustees present their report and the unaudited financial statements for the year ended 31 December 2024.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity’s constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## **Objectives and Activities**
The objectives of River Holme Connections (RHC) are to open up access to the river throughout the catchment from its origins to its junction with the River Colne for the benefit of local people and visitors to the River Holme Catchment. RHC also undertakes practical tasks to improve the river environment and to educate people about the river’s environmental importance.
The principal activities undertaken by RHC were:
1. Practical environmental improvements
2. Educational activities concerning the environment
3. Contract work with local businesses to improve the riverside environment.
The trustees consider these are for public benefit.
The trustees confirm they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.
## **Achievements and performance**
RHC’s charitable activities all focus on improving the environment of the River Holme Catchment and are undertaken to further its charitable purposes for the public benefit.
## Nature’s Holme – Landscape Recovery
In 2024 RHC continued its work developing Nature’s Holme, one of 22 Department for Environment, Food and Rural Affairs (Defra)-funded pilot Landscape Recovery projects, working with multiple landowners to develop a range of conservation actions across the catchment.
## Accessible Riversides
Improving access throughout the Holme catchment is an important part of our work at RHC. Connecting people with the river and the wildlife along it is key to improving and conserving our watercourses and promoting inclusive access to nature and wild spaces.
- Riverside Way activities:
- Cutting back sections of the Riverside Way to ensure that they are as accessible as possible, focusing on Bottoms Mill and Spa Wood.
- ● 20 volunteers gave 44.5 hours of their time to clear over 1.6 km of footpath and bridleway, removing 6 bags of rubbish
- Spa Wood Walk map installed at Lockwood station in collaboration with Penistone Line Partnership
In 2024 RHC met the targets set in 2023 by:
- Clearing up sections of the Riverside Way and cutting back encroaching vegetation
- Working with Experience Community to identify routes in the Holme catchment that can be made fully accessible
- Developing Riverside Way Phase Il to deliver further improvement work
## Improving Biodiversity
RHC are involved and promote many opportunities across our catchment to improve biodiversity and increase habitat connectivity.
Main activities:
- 4.8km of new hedgerows created and 1ha of new native woodland (total of 25,570 trees planted)
- Japanese knotweed control work carried out along 21km of river
- Himalayan balsam control work was carried out along 6.2km of river
- 2.5 ha of wildflower meadows created and enhanced
- In 2024 RHC met the targets set in 2023 by:
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## River Holme Connections
## Trustees’ annual report for the year ended 31 December 2024
- Developing plans for the reintroduction of water voles in the upper catchment
- Beginning to implement the plans developed for the Nature's Holme project
- Continuing planting trees and hedges to reach the milestone of planting 100,000 trees since RHC was established
## Improving Water Quality
Improving and monitoring water quality in the catchment is central to our work. We deliver this through citizen science projects, volunteer river clean-ups, and education sessions that teach what a healthy river looks like. Removal of invasives such as Japanese knotweed, montbretia and Himalayan balsam further helps to restore natural biodiversity of the riparian landscape. When all these riverside projects come together, supporting healthy rivers will benefit wildlife whilst providing an outdoor environment we can all enjoy.
Main activities:
- Riverfly monitoring extended to 17 sites – an increase of 5 sites from 2023
- New chemical analysis testing for water quality set up at 10 sites of interest
- 72 bags of rubbish removed from the river
- 3 new riverfly volunteers trained
- Further plant and botanical surveys and eDNA analysis across the catchment
In 2024 RHC met the targets set in 2023 by:
- Training more riverfly volunteers and adding new monitoring sites
- Setting up a new chemical water quality monitoring programme in the catchment & continuing our river clean-up work
- Working with the Environment Agency to improve water quality in the catchment
## Community Engagement
Community engagement is an integral aspect of our Charity. Raising awareness and strengthening local community partnerships through education sessions with young people, practical volunteering with community groups, attending events and hosting nature walks and talks are just some of the ways we strive to inspire our community to make positive change to our local environment.
Main activities:
- 12 primary schools (9 in 2023) took part in our River Explorer Sessions or Mayfly in the Classroom sessions, delivering education around the river and its biodiversity to 1,123 pupils.
- Nine scout groups (7 in 2023) participated in River Explorer sessions, tree planting and Himalayan balsam bashing sessions.
- Delivered nature based educational sessions at Café 100, Team Wilder youth event and Thornton Lodge Community Centre & Holiday Club.
- ● Hosted 10 Nature’s Holme Stakeholder events, 8 Walk & Talk events, and attended 12 local community events including the Honley Show and Holmfirth Arts Festival.
In 2024 RHC met the targets set in 2023 by:
- Increasing engagement with landowners and businesses in the Holme Valley to achieve our aims
- Working with the Integrated Catchment Solutions Programme (iCASP) to promote natural flood management techniques
- Expanded engagement to 12 primary schools and 9 scout groups
- Drafted plans to host a Nature's Holme Conference to be held in early 2025
## Volunteers
We have a dedicated and hardworking team of volunteers at RHC, who continue to amaze us with their support and enthusiasm for creating a better River Holme and a better Holme Valley. Their involvement allows RHC’s ability to deliver environmental improvements across the catchment to expand year on year.
Main activities
- 6690 hours of volunteer time contributed across administration, events, education, conservation projects, and citizen science.
- Corporate support from local employers including Yorkshire Water, Cummins, Lloyds, and Coop Volunteers had the opportunity to get training in scything, riverfly monitoring, first aid, and wildflower identification.
- Volunteer balsam bashing expanded to five new sites along 5.8km of river.
In 2024 RHC met the targets set in 2023 by:
- Creating new meadows to enhance local biodiversity
- Expanding our invasive non-native species (INNS) work into the Meltham area
- Providing training courses to upskill our volunteers
- Engaging more corporate groups in our projects
- Welcoming new volunteers who are enthusiastic about improving their local wildlife areas
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## River Holme Connections Trustees’ annual report for the year ended 31 December 2024
## Partnerships
We have continued to strengthen our strategic partnerships with organisations and communities that are vital to our work. This joined up and co-ordinated approach makes a real difference to the rivers in our catchment and beyond.
- Active member of the Calder Catchment Partnership
- Collaborated with more than 20 local community organisations and more than 100 landowners
- Strengthened strategic partnerships with Yorkshire Water and White Rose Forest
## **Beneficiaries of our services**
Beneficiaries include local people and visitors to the River Holme Catchment who have access to nature and wildlife. The river and its environs are being improved so that all visitors may have the benefit of spending time in nature for the benefit of their health and wellbeing. The improvements being undertaken are also beneficial to nature increasing biodiversity in our nature depleted landscape.
The trustees are satisfied that RHC’s activities directly further its charitable purposes for the public benefit.
## **Lessons Learned**
The pilot programme for the Landscape Recovery ‘Nature’s Holme’ has provided the opportunity to work with landowners to develop a deeper understanding of the state of nature in the River Holme Catchment. This has allowed the charity to continue to develop its’ medium-term plan of restoring nature. The rest of the decade to 2030 is pivotal in reversing the damage.
School engagement has shown the value of practical outdoor learning and help build our local reputation for excellence in education.
All our Year in Industry (YII) students have progressed into environmental sector careers, underlining the importance of structured placements.
Creating varied opportunities for volunteers who help deliver the projects to: improve access to nature, improve biodiversity and reverse some of the damage that climate change and nature loss are having in the UK. We are seeing a year-on-year increase in the number of volunteers we support and the hours they commit to RHC.
These lessons will guide our 2025-2030 strategy to ensure RHC delivers both environmental outcomes and community capacity for long-term stewardship of the catchment.
## **Financial review**
Principal sources of income in 2024 were Defra funding for the Landscape Recovery project, White Rose Forest (WRF) for the development of new woodland and hedgerow, charitable trusts, corporate donors and individual supporters.
## Income
In 2024, RHC received total income of £542,269 (2023: £330,729), of which:
- £478,748 (88%) from government funding (Defra) & environmental partnerships
- £32,072 (6%) from donations and legacies
- £24,955 (5%) from charitable trusts and foundations
- £6,494 (1%) trading activities and investments
## Expenditure
Total expenditure was £578,397 (2023: £333,316), broadly allocated as follows:
● Project delivery: £274,202 (47%)
- Staff cost: £201,398 (35%)
- Fundraising, Governance and Support: £64,888 (11%)
- Materials & Equipment: £37,909 (7%)
RHC invested in new accounting software in 2024, improving systems and reporting. Some 2023 figures have been re-analysed for consistency with SORP categories, but overall figures remain the same as published in 2023.
The charity ended the year with total funds of £207,798 (2023: £243,926) of which £151,108 (2023: £136,172) is unrestricted. The trustees are content that this is a good position to build on for the coming year.
After the end of the reporting period but before the accounts were authorised for issue, RHC was notified that it was not successful in its submission to DEFRA to move to the Implementation Phase of the project. The charity is now actively seeking funding from other sources to facilitate the phased delivery of aspects of the plans already developed for the River Holme Catchment.
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## River Holme Connections Trustees’ annual report for the year ended 31 December 2024
## **Reserves policy**
The aim of the reserves policy is to ensure that the charity’s ongoing and future activities are reasonably protected from unexpected fluctuations in its income and expenditure. The board reviewed the reserves policy and agreed that a minimum level of unrestricted funds equal to or greater than three months operating expenses is appropriate given the risks faced by the charity and the sustainability of its different income streams.
Total unrestricted reserves at the year end were £151,108 (2023: £136,171), of which £78,747 (2023: £44,417) are designated for specified purposes, leaving £72,361 (2023: £91,754) free general reserves.
Analysis of designated funds being held: Fixed Assets £14,401, Volunteer Projects £6,870, Education £13,232, Staff Reserves £44,244.
The trustees consider the reserves sufficient to fund day to day operations and manage unforeseen circumstances at the current time and can confirm the designated staff reserves of £44,244 cover the minimum three months operating expenses required.
## **Plans for the Future**
The charity has grown in size and complexity over recent years and with this in mind the trustees made the decision to recruit a Chief Executive Officer to strengthen leadership capacity. Early 2025 will welcome the arrival of Rosslyn Colderley as CEO to this post.
Short-term plans include:
- Adopting a phased approach to project delivery with landowners while proactively pursuing alternative funding opportunities to support the long-term sustainability of the project and minimise the impact of the DEFRA funding shortfall.
- Continuing to maintain and improve the Riverside Way.
- Preparing detailed plans for the re-introduction of water voles and enhancing habitat for the white-clawed crayfish in the River Holme.
- ● Increase the number of primary schools involved in our education programme from 12 in 2024 to 15 in 2025.
● Continue to monitor water quality & provide volunteers access to water quality chemical analysis test kits.
Long-term, RHC will:
● Create extensive habitat networks and improve grasslands across the Holme Valley.
● Strengthen volunteer training and engagement.
● Build partnerships with landowners, businesses, Yorkshire Water, Defra and other stakeholders to support the catchment vision.
## **Structure, governance and management**
RHC is a Charitable Incorporated Organisation (CIO), registered on 7 October 2015 and is governed by its constitution.
Trustees give their time voluntarily and receive no financial benefits from the charity for their work in that capacity. Any expenses reclaimed from the charity are disclosed in note 12 of the accounts. Trustee recruitment is ongoing, supported by annual skill audits. Prospective trustees are invited to attend a board meeting as observers and upon election to the board receive induction and training where appropriate.
The board of trustees retains ultimate responsibility and delegates day-to-day management of the charity to the River Interventions Manager, Office Manager and Project Manager for Nature’s Holme. Working groups chaired by trustees make recommendations to the board.
The board meets 4 times a year.
## **Related Parties**
RHC work in collaboration with other organisations in pursuit of its aims and objectives. It works with the White Rose Forest (WRF) in order to plants trees and hedgerows in the catchment area to improve biodiversity. RHC also works in collaboration with the Colne and Calder River Trust on Riverfly Monitoring and with Yorkshire Water to improve biodiversity and the health of the river landscape.
No related party transactions took place in the year other than those disclosed in the notes to the accounts.
## **Remuneration Policy for Key Management Personnel**
No trustees receive remuneration. The pay of key management personnel, including that proposed for the CEO, is benchmarked against similar sized environmental charities, and is reviewed and approved by the board of trustees annually.
## **Risk Management**
The trustees have considered the major risks to which the charity is exposed and are satisfied that systems and procedures are in place to manage them. They regularly review RHC’s Strategic Risk Register to monitor risks to the charity’s operations, projects, finances, and reputation.
Key risks include:
Financial sustainability – mitigated through funding, reserves and income generation planning.
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## River Holme Connections Trustees’ annual report for the year ended 31 December 2024
Operational capacity - mitigated through recruitment, training and volunteer engagement.
Project delivery – mitigated through SMART (Specific, Measurable, Achievable, Relevant, Time-bound) planning, resourcing, and oversight.
Data protection – mitigated through GDPR policies, training and ongoing reviews.
Strategic partnerships - mitigated through proactive partner engagement and trustee oversight.
Volunteer safety - mitigated through risk assessments, safety training, clear protocols, and supervision.
The board is confident that appropriate systems, policies, and monitoring arrangements are in place to manage these risks effectively, ensuring the charity can continue to deliver its objectives for the public benefit.
## **Restricted Funds**
Restricted funds are held for specific projects in line with donor requirements. These are drawn down as projects progress. For medium and long-term projects such as woodland creation, funds may be carried forward for several years to support establishment and maintenance.
RHC does not act as custodian trustee for the assets of any other charity
## **Statement of Trustees’ Responsibilities**
The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with 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 responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees’ annual report has been approved by the trustees on and signed on their behalf by 10 / 10 / 2025
Susan Lee-Richards
Trustee
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## River Holme Connections Independent examiner’s report to the trustees for the year ended 31 December 2024
I report on the accounts of the charity for the year ended 31 December 2024 set out on pages 8 to 28.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants of Scotland.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Other matters**
Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
10 / 10 / 2025
Kate Adderley CA
Third Sector Accountancy Limited
Holyoake House Hanover Street
- Manchester, M60 0AS
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## River Holme Connections
## Statement of Financial Activities
## for the year ended 31 December 2024
|Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
26,472
Charitable activities
4
44,935
5
4,331
Investments
6
2,163
Total income
77,901
Expenditure on:
Raising funds
7
2,129
Charitable activities
8
60,835
Total expenditure
62,964
10
14,937
Transfer between funds
-
Net movement in funds for the year
14,937
Reconciliation of funds
Total funds brought forward
136,171
Total funds carried forward
151,108
Net income/(expenditure) for the year
Other trading activities|Restricted
funds
£
5,600
458,768
-
-
464,368
_-_
515,433
515,433
(51,065)
-
(51,065)
107,755
56,690|Total funds
2024
£
32,072
503,703
4,331
2,163
542,269
2,129
576,268
578,397
(36,128)
-
(36,128)
243,926
207,798|_Unrestricted_
_funds_
_£_
_25,167_
_34,694_
_3,432_
_1,303_
_64,596_
_2,243_
_164,818_
_167,061_
_(102,465)_
_103,694_
_1,229_
_134,943_
_136,172_|_Restricted_
_funds_
_£_
_37,129_
_229,004_
_-_
_-_
_266,133_
_-_
_166,255_
_166,255_
_99,878_
_(103,694)_
_(3,816)_
_111,570_
_107,754_|_Total funds_
_2023_
_£_
_62,296_
_263,698_
_3,432_
_1,303_
_330,729_
_2,243_
_331,073_
_333,316_
_(2,587)_
_-_
_(2,587)_
_246,513_
_243,926_|
|---|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## River Holme Connections
## Balance sheet as at 31 December 2024
**----- Start of picture text -----**
Note 2024 2023
£ £ £ £
Fixed assets
Tangible assets 15 14,401 15,000
Total fixed assets 14,401 15,000
Current assets
Debtors 16 6,662 7,959
Cash at bank and in hand 320,998 229,387
Total current assets 327,660 237,346
Liabilities
Creditors: amounts falling
due in less than one year 17 (134,263) (8,420)
Net current assets 193,397 228,926
Total assets less current liabilities 207,798 243,926
Net assets 207,798 243,926
The funds of the charity:
Unrestricted funds 20 151,108 136,171
Restricted funds 19 56,690 107,755
Total charity funds 207,798 243,926
**----- End of picture text -----**
For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of Charities Act 2011.
The notes on pages 11 to 28 form part of these accounts.
10 / 10 / 2025 Approved by the trustees on ............................... and signed on their behalf by:
Susan Lee-Richards (Trustee)
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River Holme Connections
## Statement of Cash Flows for the year ending 31 December 2024
**----- Start of picture text -----**
||||
|---|---|---|
|Note|2024|
|£|
|Cash provided by/(used in) operating activities|22|97,593|
|Cash flows from investing activities:|
|Dividends, interest, and rents from investments|2,163|
|Purchase of tangible fixed assets|(8,145)|
|Cash provided by/(used in) investing activities|(5,982)|
|Increase/(decrease) in cash and cash|
|equivalents in the year|91,611|
|Cash and cash equivalents at the beginning of the year|229,387|
|Cash and cash equivalents at the end of the year|320,998|
**----- End of picture text -----**
A cashflow statement was not required last year as they were a small charity.
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River Holme Connections
Notes to the accounts for the year ended 31 December 2024
## 1 Accounting policies
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## a Basis of preparation
The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 A il 200 hi h h i b i hd
River Holme Connections meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.
## b Judgments and estimates
The trustees have made no key judgments which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
- c Preparation of the accounts on a going concern basis
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
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River Holme Connections
Notes to the accounts for the year ended 31 December 2024 (continued)
## d Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
## e Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## f Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## g Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
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River Holme Connections
Notes to the accounts for the year ended 31 December 2024 (continued)
## h Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds comprise the costs of trading, and consultant's fees for fundraising support.
- Expenditure on charitable activities includes the costs of staff, freelance workers and materials for undertaking activities that further the purposes of the charity, and the associated support costs.
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
- i Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated to expenditure on charitable activities.
## j Tangible fixed assets
Individual fixed assets costing £300 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
|Plant and machinery|20%|
|---|---|
|Fixtures and fittings|33%|
|Motor vehicles|25%|
## k Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
- l Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
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Notes to the accounts for the year ended 31 December 2024 (continued)
## m Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## n Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## o Pensions
Employees of the charity are entitled to join a defined contribution workplace pension scheme. The charity’s contribution is restricted to the contributions disclosed in note 11. There were no outstanding contributions at the year end.
- 2 Legal status of the charity
The charity is a Charitable Incorporated Organisation registered in England and Wales and has no share capital. The registered office address is disclosed on page 1.
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## River Holme Connections
## Notes to the accounts for the year ended 31 December 2024 (continued)
- 3 Income from donations and legacies
|Donations
Donated services
Total
4
Income from charitable activities
Contracts and grants
Total|Unrestricted
£
24,472
2,000
26,472
Unrestricted
£
44,935
44,935|Restricted
£
5,600
-
5,600
Restricted
£
458,768
458,768|Total 2024
£
30,072
2,000
32,072
Total 2024
£
503,703
503,703|_Unrestricted_
_£_
_25,167_
_-_
_25,167_
_Unrestricted_
_£_
_34,694_
_34,694_|_Restricted_
_£_
_37,129_
_-_
_37,129_
_Restricted_
_£_
_229,004_
_229,004_|_Total 2023_
_£_
_62,296_
_-_
_62,296_
_Total 2023_
_£_
_263,698_
_263,698_|
|---|---|---|---|---|---|---|
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## River Holme Connections
## Notes to the accounts for the year ended 31 December 2024 (continued)
|5
Income from other trading activities
Calendar sales
Total
6
Investment income
Other investment income
Total|Unrestricted
£
4,331
4,331
Unrestricted
£
2,163
2,163|Restricted
£
-
-
Restricted
£
-
-|Total 2024
£
4,331
4,331
Total 2024
£
2,163
2,163|_Unrestricted_
_£_
_3,432_
_3,432_
_Unrestricted_
_£_
_1,303_
_1,303_|_Restricted_
_£_
_-_
_-_
_Restricted_
_£_
_-_
_-_|_Total 2023_
_£_
_3,432_
_3,432_
_Total 2023_
_£_
_1,303_
_1,303_|
|---|---|---|---|---|---|---|
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## River Holme Connections
## Notes to the accounts for the year ended 31 December 2024 (continued)
|7
Cost of raising funds
Unrestricted
£
Consultancy
704
Cost of goods sold
1,425
Total
2,129
8
Analysis of expenditure on charitable activities
Staff costs
Subcontract payments
Materials and equipment
Depreciation
Support costs (see note 9)
Governance costs (see note 9)
Restricted expenditure
Unrestricted expenditure|Restricted
£
-
-
-|2024
£
704
1,425
2,129
Total 2024
£
187,500
274,202
37,909
7,486
65,373
3,798
576,268
515,433
60,835
576,268|_Unrestricted_
_£_
_891_
_1,352_
_2,243_|_Restricted_
_£_
_-_
_-_
_-_|_2023_
_£_
_891_
_1,352_
_2,243_
_Total 2023_
_£_
_118,229_
_139,630_
_20,995_
_6,102_
_45,037_
_1,080_
_331,073_
_166,255_
_164,818_
_331,073_|
|---|---|---|---|---|---|
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## River Holme Connections
## Notes to the accounts for the year ended 31 December 2024 (continued)
## 9 Analysis of governance and support costs
|Staff costs
Premises
Administrative overheads
Professional fees
Depreciation|Support
£
13,898
11,074
38,078
1,140
1,183
65,373|Governance
£
-
-
-
3,798
-
3,798|_Total 2024_
£
13,898
11,074
38,078
4,938
1,183
69,171|_Support_
_£_
_15,459_
_7,423_
_15,954_
_766_
_5,435_
_45,037_|_Governance_
_£_
_-_
_-_
_-_
_1,080_
_-_
_1,080_|_Total 2023_
_£_
_15,459_
_7,423_
_15,954_
_1,846_
_5,435_
_46,117_|
|---|---|---|---|---|---|---|
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River Holme Connections
Notes to the accounts for the year ended 31 December 2024 (continued)
- 10 Net income/(expenditure) for the year
|This is stated after charging/(crediting):
Depreciation
Loss/(profit) on disposal of fixed assets
Staff costs
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Allocated as follows:
Charitable activities
Support costs
Independent examiner's fee|2024
£
8,669
75
2,080
2024
£
184,964
12,184
4,250
201,398
187,500
13,898
201,398|_2023_
_£_
_11,537_
_-_
_2,294_
_2023_
_£_
_125,307_
_5,628_
_2,753_
_133,688_
_118,229_
_15,459_
_133,688_|
|---|---|---|
11 Staff costs
No employees has employee benefits in excess of £60,000 (2023: Nil).
The average number of staff employed during the period was 7 (2023: 6).
The key management personnel of the charity comprise the trustees, the River Interventions Manager and the Finance Manager. The total employee benefits of the key management personnel of the charity were £64,736.
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River Holme Connections
## Notes to the accounts for the year ended 31 December 2024 (continued)
## 12 Trustee remuneration and expenses, and related party transactions
Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2023: Nil).
Aggregate donations from related parties were £24,610 (2023: £49,250).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
During the year, the charity paid AKB Environmental Limited £24,320 for project management services, on normal commercial terms (2023: £Nil). Adrian Barraclough, a trustee of the charity, is also the director of AKB Environmental Limited.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2023: Nil).
## 13 Government grants
The government grants recognised in the accounts were as follows:
|Kirklees Council|2024
£
82,761
82,761|_2023_
_£_
_100,443_
_100,443_|
|---|---|---|
There were no unfulfilled conditions or contingencies attaching to the grants.
## 14 Corporation tax
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
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## Notes to the accounts for the year ended 31 December 2024 (continued)
## 15 Fixed assets: tangible assets
|Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
16
Debtors
Trade debtors
Prepayments and accrued income
At 1 January 2024
_At 31 December 2023_
At 31 December 2024
At 1 January 2024
At 31 December 2024
At 31 December 2024|Plant &
Machinery
£
18,780
7,080
(1,551)
24,309
16,723
1,433
(1,476)
16,680
7,629
_2,057_|Fixtures &
Fittings
£
18,172
1,065
(3,684)
15,553
12,007
3,847
(3,684)
12,170
3,383
_6,165_
2024
£
1,350
5,312
6,662|Motor
Vehicles
£
13,556
-
-
13,556
6,778
3,389
-
10,167
3,389
_6,778_
_2023_
_£_
_2,572_
_5,387_
_7,959_|£
50,508
8,145
(5,235)
53,418
35,508
8,669
(5,160)
39,017
14,401
_15,000_
Total|
|---|---|---|---|---|
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Notes to the accounts for the year ended 31 December 2024 (continued)
17 Creditors: amounts falling due within one year
|Trade creditors
Other creditors and accruals
Deferred income
Taxation and social security costs
18
Deferred income
Deferred grant brought forward
Grant received
Released to income from charitable activities
Deferred grant carried forward|2024
£
26,261
2,496
101,617
3,889
134,263
2024
£
6,984
99,997
(5,364)
101,617|_2023_
_£_
_356_
_1,080_
_6,984_
_-_
_8,420_
_2023_
_£_
_7,645_
_6,360_
_(7,021)_
_6,984_|
|---|---|---|
Deferred income relates to multi-period grants where obligations continue into 2027.
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## Notes to the accounts for the year ended 31 December 2024 (continued)
## 19 Analysis of movements in restricted funds
|Future Projects
Longley Fund
Neighbourly Fund
Postcode Neighbour
Riverside Way
Water Conservators
WRF
Hirst Brierley Fund
YWT INNS Bio-Security
Ludhill NFM
Total
BGCT Tree
Maintenance
Co-op Local
Community Fund
Nature's Holme /
Landscape Recovery
One Community
Quarterly Fund
One Community
Thornton Family Funds
River Ranger / River
Stewardship
Yorkshire Water -
Water Vole
Zero Waste
Community Grant
Community Grants
Program
Bright Green
Community Trust
(BGCT)|Balance at 1
January
2024
£
-
2,725
2,016
57,912
(8)
(8,392)
5
(35)
750
2,351
10,905
3,257
5,500
30,769
-
-
-
-
-
-
107,755|Income
£
1,000
-
-
5,600
-
366,987
-
-
-
-
-
-
-
81,761
1,991
1,000
500
1,341
4,188
-
464,368|Expenditure
£
-
(2,725)
(2,016)
(13,226)
8
(365,915)
(5)
35
(750)
(2,351)
-
(3,257)
(5,500)
(112,530)
(1,991)
(468)
(500)
-
(4,188)
(54)
(515,433)|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Balance at 31
December
2024
£
1,000
-
-
50,286
-
(7,320)
-
-
-
-
10,905
-
-
-
-
532
-
1,341
-
(54)
56,690|
|---|---|---|---|---|---|
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## Notes to the accounts for the year ended 31 December 2024 (continued)
## _Comparative period_
|_Future Projects_
_Longley Fund_
_Neighbourly Fund_
_Postcode Neighbour_
_Riverside Way_
_Water Conservators_
_WRF_
_Sundry_
_Total_
_Yorkshire Water_
_Community Fund_
_One Community_
_Thornton Family Funds_
_River Ranger / River_
_Stewardship_
_Yorkshire Water -_
_Water Vole_
_Bright Green_
_Community Trust_
_(BGCT)_
_BGCT Tree_
_Maintenance_
_Co-op Local_
_Community Fund_
_Nature's Holme /_
_Landscape Recovery_
_One Community_
_Quarterly Fund_|_Balance at 1_
_January_
_2023_
_£_
_2,000_
_-_
_-_
_20,783_
_998_
_(20)_
_-_
_714_
_-_
_-_
_19,155_
_22,236_
_750_
_45,254_
_-_
_(488)_
_189_
_111,571_|_Income_
_£_
_-_
_2,975_
_3,397_
_37,129_
_-_
_82,283_
_400_
_1,000_
_-_
_18,397_
_-_
_10,359_
_5,750_
_100,443_
_4,000_
_-_
_-_
_266,133_|_Expenditure_
_£_
_(608)_
_-_
_(181)_
_-_
_-_
_(33,234)_
_(395)_
_(1,138)_
_-_
_(5,796)_
_-_
_(25,095)_
_-_
_(99,809)_
_-_
_-_
_-_
_(166,256)_|_Transfers_
_£_
_(1,392)_
_(250)_
_(1,200)_
_(1,006)_
_(57,421)_
_-_
_(611)_
_750_
_(10,250)_
_(8,250)_
_(4,243)_
_(1,000)_
_(15,119)_
_(4,000)_
_488_
_(189)_
_(103,693)_|_Balance at_
_31 December_
_2023_
_£_
_-_
_2,725_
_2,016_
_57,912_
_(8)_
_(8,392)_
_5_
_(35)_
_750_
_2,351_
_10,905_
_3,257_
_5,500_
_30,769_
_-_
_-_
_-_
_107,755_|
|---|---|---|---|---|---|
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Notes to the accounts for the year ended 31 December 2024 (continued)
|Name of|Description, nature and purposes of the fund|
|---|---|
|restricted fund||
|Bright Green|The Bright Green Community Trust reserve was created by a donation from One|
|Community Trust|Community Foundation and will be utilised for staff time to run community|
|(BGCT)|tree/hedge scheme maintenance days, to purchase native trees/hedge plants|
||and tree protection materials (tree guards and stakes) as well as volunteer PPE|
||and tools|
|Co-op Local|Funding was received to enable us to carry out practical conservation task days|
|Community Fund|with the local community. Training events in wildflower identification and hedge|
||laying will be run for volunteers.|
|Future Projects|The Future Projects Fund was created by an individual donor to support staff|
||time and capital needs for agreed core objectives, enable initiatives without|
||other funding, and cover shortfalls in existing projects where incomplete|
||delivery could result in negative environmental impacts.|
|Longley Fund|The Longley Fund reserve was created by a donation from the One Community|
||Foundation and will be utilised to contribute to staff time carrying out tree and|
||hedge maintenance work over 6 sites in the Holme valley.|
|Nature's Holme /|Nature's Holme is a project that aims to restore 2800ha of the landscape in the|
|Landscape Recovery|Holme Valley, Yorkshire. One of 22 nationally important projects funded by|
||DEFRA, a collection of organisations and over 20 landowners have come|
||together to plan and design interventions to improve water quality and increase|
||biodiversity throughout the River Holme catchment. Nature's Holme intends to|
||boost wider access opportunities for everyone, improve biodiversity and help|
||Kirklees become net zero. It aims to achieve this by exploring river restoration|
||opportunities, woodland creation, peatland restoration, accessible routes,|
||wildflower meadow creation and natural flood management works such as|
|Neighbourly Fund|d t
t
t
Funding was received to purchase new tools and materials such as wildflower|
||seed and root grow, to support volunteering activities and environmental|
||improvements.|
|One Community|The One Community reserves were created by funding from the One Community|
||Foundation and will be used to contribute to materials and staff time in|
||supporting volunteers carry out practical conservation tasks.|
|Postcode Neighbour|Funding was received for the "River Guardians" project to train and equip our|
||volunteer team and to enable the charity to carry out practical conservation|
||days with our volunteer team and local community groups.|
|River Ranger / River|The River Ranger/River Stewardship Fund was created through an individual|
|Stewardship|donation to support the salary of a new staff member.|
|Riverside Way|The Riverside Way reserve was created by donations and will be utilised to|
||improve the Riverside Way.|
|Water Conservators|The Water Conservators Trust reserve was created by funding from The Water|
||Conservators Trust and will be utilised for the Mayfly in the Classroom education|
||project.|
|WRF (The White Rose|The White Rose Forest reserve was created by funding from the White Rose|
|Forest)|Forest. It was utilised in tree planting, tree scheme maintenance and purchase|
||of native trees/hedge plants and the installation of fences.|
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Notes to the accounts for the year ended 31 December 2024 (continued)
Name of Description, nature and purposes of the fund restricted fund
Yorkshire Water - The Yorkshire Water Water Vole project reserves was created by funding from Water Vole Yorkshire Water and was utilised to carry out water vole/ American mink surveys in the catchment. Zero Waste The Zero Waste Community Grant reserve was created by a donation from Community Grant Kirklees Council and will be utilised to pay for tree guard haulage and the purchase of bulk bags for collection to help us recycle old tree guards and spirals from our hedge and tree schemes. Community Grants The Community Grants Program reserve was created by a donation from the Program One Community Foundation and will be used to contribute to insurance costs for the charity. Hirst Brierley Fund The Hirst Brierley Fund reserve was created by a donation from the One Community Foundation and will be utilised for staff time and to run volunteer sessions removing Himalayan balsam in the Holme Valley, specifically in Meltham and Hade Edge. YWT INNS Bio-Security The YWT INNS Bio-Security reserve was created by a donation from Yorkshire Wildlife Trust and will be used to expand our existing Himalayan balsam control programme to three new source sites in the Holme catchment in 2024. Ludhill NFM The Ludhill NFM reserve was created in anticipation of a donation from Kirklees Council and will be utilised to engage with landowners in the Ludhill Dike subcatchment to develop, design and deliver NFM interventions.
20 Analysis of movement in unrestricted funds
|Designated fund - fixed
assets
Designated fund -
education
General fund
Designated fund - staff
reserves
Designated fund -
volunteer projects|Balance at 1
January
2024
£
91,754
13,232
31,185
-
-
136,171
|Income
£
56,547
-
13,059
8,295
-
77,901|Expenditure
£
(61,539)
-
-
(1,425)
-
(62,964)|Transfers
£
(14,401)
-
-
-
14,401
-|As at 31
December
2024
£
72,361
13,232
44,244
6,870
14,401
151,108|
|---|---|---|---|---|---|
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Notes to the accounts for the year ended 31 December 2024 (continued)
|_Comparative period_
_Designated fund -_
_Education_
_Designated fund - Staff_
_reserves_
_General fund_|_Balance at_
_1 January_
_2023_
_£_
_134,657_
_286_
_-_
_134,943_|_Income_
_£_
_64,495_
_100_
_-_
_64,595_|_Expenditure_
_£_
_(166,624)_
_(437)_
_-_
_(167,061)_|_Transfers_
_£_
_59,226_
_13,283_
_31,185_
_103,694_|_As at 31_
_December_
_2023_
_£_
_91,754_
_13,232_
_31,185_
_136,171_|
|---|---|---|---|---|---|
Name of unrestricted fund
Description, nature and purposes of the fund
General fund The free reserves after allowing for all designated funds Designated fund - The Education Fund is a designated reserve established to provide provide education financial support for the development and delivery of educational projects, resources, workshops, and community engagement activities in line with the organisation’s charitable objectives.
Designated fund - staff The Staff Reserves Fund is a designated reserve established in accordance with reserves the organisation’s constitution to ensure financial stability in meeting staffrelated commitments. Designated fund - The Volunteer Fund is a designated reserve derived from unrestricted income, volunteer projects created to support volunteer-led activities and to recognise and empower the vital contribution of volunteers within the organisation with spending decisions guided by agreed criteria and volunteer input. Designated fund - fixed The fixed assets are essential for the future operation of the charity and so are assets excluded from free reserves.
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## Notes to the accounts for the year ended 31 December 2024 (continued)
21 Analysis of net assets between funds
|Tangible fixed assets
Net current assets/(liabilities)
Total
_Comparative period_
_Tangible fixed assets_
_Net current assets/(liabilities)_
_Total_|General
fund
£
-
72,361
72,361
_General_
_fund_
_£_
_15,000_
_76,754_
_91,754_|Designated
funds
£
14,401
64,346
78,747
_Designated_
_funds_
_£_
_-_
_44,417_
_44,417_|Restricted
funds
£
-
56,690
56,690
_Restricted_
_funds_
_£_
_-_
_107,755_
_107,755_|Total 2024
£
14,401
193,397
207,798
_Total 2023_
_£_
_15,000_
_228,926_
_243,926_|
|---|---|---|---|---|
- 22 Reconciliation of net movement in funds to net cash flow from operating activities
|Net income/(expenditure) for the year
Adjustments for:
Depreciation charge
Loss/(profit) on sale of fixed assets
Dividends, interest and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating activities|2024
£
(36,128)
8,669
75
(2,163)
1,297
125,843
97,593|
|---|---|
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