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← North York Moors National Park Trust

2023-11-05-accounts

North York Moors National Park Trust

Report of the Trustees and Unaudited Financial Statements for the Year Ended

30 November 2023

Registered Company Number: 09861371 Registered Charity Number: 1170387

Ashby Berry Coulsons

Chartered Accountants

Two Belgrave Crescent Scarborough

North York Moors National Park Trust

Contents of the Financial Statements for the Year Ended 30 November 2023

Page
Reference and Administrative Details 1
Report of the Trustees 2
Reserves Policy 5
Independent Examiner’s Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 12

North York Moors National Park Trust

Reference and Administrative Details for the Year Ended 30 November 2023

Trustees T Hind
C G Pearson
M F Swallow
R B Asquith
R C Buckley
P R Greensmith
C Robertson
E K Smith
C W Williamson
Trust Director J Metcalfe
 Appointed May 2023
S Osborne
 Resigned April 2023
Registered office The Old Vicarage
Bondgate
Helmsley
York
YO62 5BP
Registered company number 09861371 (England and Wales)
Registered charity number 1170387
Independent examiner Ashby Berry Coulsons
2 Belgrave Crescent
Scarborough
North Yorkshire
YO11 1UB
Bankers Barclays Bank
193 High Street
Northallerton
DL7 8LJ

Page 1

North York Moors National Park Trust

Report of the Trustees for the Year Ended 30 November 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2023. The trustees have adopted the provisions of 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) (effective 1 January 2019).

This report includes the directors' report required by company law.

Objectives and activities

The objects of North York Moors National Park Trust are to both promote the benefit of and advance the education of the public in the sustainability, conservation, protection and enhancement of the physical, natural and cultural environment the North York Moors including its landscape and wildlife. This will include; connecting people with nature; protecting and reviving nature; recording local traditions and customs, supporting traditional skills, championing our cherish communities, promoting all arts inspired by the North York Moors, and supporting community groups and facilities which help achieve these aims.

Between 1 December 2022 and 30 November 2023, the Trust carried out the following activities for public benefit:

All Trustees have been issued with;

and have had regard to the guidance on public benefit contained therein.

Page 2

North York Moors National Park Trust

Report of the Trustees for the Year Ended 30 November 2023

Achievement and performance

Between 1 December 2022 and 30 November 2023, the Trust carried out the following activities for public benefit:

Financial review

At 30 November 2023, the Trust's total reserves were £349,260 (2022: £367,271), of which £15,061 were restricted funds.

Between 1 December 2022 and 30 November 2023, the Trust received £107,691 in funding, donations and other income. The Trust spent £130,484 on charitable and related activities. The deficit of £18,011 was covered by reserves.

Page 3

North York Moors National Park Trust

Report of the Trustees for the Year Ended 30 November 2023

Financial review – continued

The trustees have reviewed and updated the reserves policy established in June 2023. The purposes of the designated funds have been clarified and the amounts set aside have been adjusted as shown in Note 19.

The total amount of reserves designated by trustees as at the year end is £190,500. Designated reserves will fund both future Trust projects, including the Stepping Stones to Nature Project in 2024-2025 and the Trust's community grant awards and match funding scheme.

This leaves a balance of £143,699 as general reserves, of which £20,340 or equivalent of six months operational costs shall be held as a minimum.

As seen from the balance sheet, the reserves remain broadly consistent with the Trust's reserves policy established on 13th June 2023 (updated July 2024).

Trustees consider the principal risk to the charity is raising sustainable long-term unrestricted income to support the Trust's ambition to cover staffing costs and to scale up operations and delivery of projects and outcomes. The Trust aims to manage this risk by seeking funding from a broader range of sources, including nurturing and developing corporate sponsorships, and developing and delivering a range of innovative, costed, and evidenced investment-ready projects.

Structure, governance and management

North York Moors National Park Trust was incorporated as a company limited by guarantee on 6 November 2015 and registered as a charity on 25 November 2016. The charitable company is governed by its memorandum and articles of association.

The administration is controlled and directed by the charity's trustees. The maximum number of Trustees is nine and the Trustees who are not drawn from the membership of the North York Moors National Park Authority (including the Chief Executive) shall at all times be in the majority solely by one. New Trustees are appointed by current trustees in accordance with the relevant provisions in the articles of association. All new Trustees are supplied with relevant Charity Commission guidance and this has been discussed at Trustee meetings as appropriate.

There is a relationship with the North York Moors National Park Authority in terms of the Authority's CEO also being the Chair of the Trust and donation of limited financial resources and staff time by the authority to the Trust.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and 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.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 30 July 2024 and signed on its behalf by:

................................................................. C W Williamson - Trustee

Page 4

North York Moors National Park Trust

Reserves Policy Approved on 29 July 2024

1. Introduction

2. Purpose of Reserves

Section 3.1 of the Charity Commission for England and Wales’ guidance, Charity Reserves: Building Resilience (June 2023) outlines the definition of a charity’s reserves, both those ‘freely available to spend’ and ‘items that should be excluded from reserves’.

Free reserves: unrestricted funds that a charity is freely available to spend, and which a charity’s final reserves figure should derive.

Designated funds: funds set aside by the Board of Trustees to meet essential future spending, such as funding projects, activities, or grants that could not be met from future income and which charities should exclude from final reserves total.

3. Charitable Aims and Objectives

Page 5

North York Moors National Park Trust

Reserves Policy Approved on 29 July 2024

4. Designated Funds

4.1. This section outlines the North York Moors Trust’s total designated reserves, their purpose and where appropriate committed spend or projected costings, as of 30 November 2023.

Total Designated Total Designated
Community Engagement Project £ 26,000
Community GrantAwards £44,500
Match Funding Scheme £120,000
Total £190,500

4.3. Designated Community Engagement Project

The North York Moors Trust is committed to funding an engagement project through 2023-2025.

The Stepping Stones to Nature project has been designed and commissioned will initially take place between April and December 2024.

The purpose of the project is to reengage the charity with local communities, strengthen the connection between children and nature to boost health, wellbeing, and development, and promote the conservation, protection, and enhancement of our natural environment.

The project meets the North York Moors Trust’s charitable aims and objectives and will help build data, evidence, and community need required to secure sustainable funding for the project and charity. Trustees approved spend on a pilot of the project in March 2024, with the figure outline reflective of what delivery may cost in its entirety for a full year of expanded delivery. The cost cannot currently be met by future income.

4.4. Designated Community Grant Awards

The North York Moors Trust is committed to providing financial support to local communities, groups, and organisations to facilitate projects or activities that deliver or promote the importance of conserving, enhancing, and connecting with nature and cultural heritage in the North York Moors National Park and surrounding areas.

During the year ended 30 November 2023, the North York Moors Trust allocated grant funding for the following activities taking place in 2023/24:

4.5. Designated Match Funding Scheme

The North York Moors Trust is committed to match funding projects.

The purpose of the scheme is to provide match funding that encourages and leverages additional funding to empower the Trust and local communities, groups or organisations to deliver projects and activities that promote the importance of conserving, enhancing, and connecting with nature and cultural heritage in the North York Moors and surrounding areas.

Page 6

North York Moors National Park Trust

Reserves Policy Approved on 29 July 2024

In 2023 the North York Moors Trust allocated match funding for the following activities:

Projects and activities must meet the North York Moors Trust’s charitable aims and objectives.

5. Free Reserves

Total Free Reserves (£) Total £143.699.00

Page 7

Independent Examiner's Report to the Trustees of North York Moors National Park Trust

Independent examiner's report to the trustees of North York Moors National Park Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.

Anne Mead BSc FCA

Ashby Berry Coulsons 2 Belgrave Crescent Scarborough North Yorkshire YO11 1UB

Date: 31 July 2024

Page 8

North York Moors National Park Trust

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 30 November 2023

Unrestricted
funds
Notes
£
Income and endowments from
Donations and legacies
2
4,369
Charitable activities
5
Core activities
-
Other trading activities
3
60
Investment income
4
8,182
Total
12,611
Expenditure on
Raising funds
6
1,429
Charitable activities
7
Core activities
39,115
Total
40,544
Net gains/(losses) on investments
4,782
NET INCOME/(EXPENDITURE)
(23,151)
Reconciliation of funds
Total funds brought forward
357,350
Total funds carried forward
334,199		 Restricted
fund
£
10,000
85,080
-
-
95,080
-
89,940
89,940
-
5,140
9,921
**15,061 **		 2023
Total
funds
£
14,369
85,080
60
8,182
107,691
1,429
129,055
130,484
4,782
(18,011)
367,271
349,260		 2022
Total
funds
£
7,698
126,636
1,148
6,265
141,747
216
178,110
178,326
(23,025)
(59,604)
426,875
367,271

The notes form part of these financial statements

Page 9

North York Moors National Park Trust (Registered number: 09861371)

Balance Sheet
30 November 2023
Notes
Fixed assets
Investments
14
Current assets
Debtors
15
Investments
16
Cash at bank
Creditors
Amounts falling due within one year
17
Net current assets
Total assets less current liabilities
NET ASSETS
Funds
19
Designated funds:
Community Engagement Project
Community Grant Awards
Match Funding scheme
Commitment
Contingency
Unrestricted funds:
General fund (2022: Conservation Fund)
Total unrestricted funds
Restricted funds
Total funds		 2023
£
310,820
5,470
35,923
3,672
45,065
(6,625)
38,440
349,260
349,260
26,000
44,500
120,000
-
-
143,699
334,199
15,061
349,260		 2022
£
348,779
4,930
-
16,085
21,015
(2,523)
18,492
367,271
367,271
-
-
-
200,000
65,000
92,350
357,350
9,921
367,271

The notes form part of these financial statements

continued...

Page 10

North York Moors National Park Trust (Registered number: 09861371)

Balance Sheet - continued 30 November 2023

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 30 July 2024 and were signed on its behalf by:

.............................................

C W Williamson - Trustee

The notes form part of these financial statements

Page 11

North York Moors National Park Trust

Notes to the Financial Statements for the Year Ended 30 November 2023

1. Accounting policies

General information

North York Moors National Park Trust is a charitable company limited by guarantee registered in England / Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activities are to promote, and advance the education of the public in, the sustainability, conservation, protection and enhancement of the physical, natural and cultural environment of the North York Moors.

Basis of preparing the financial statements

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Judgements and key sources of estimation uncertainty

The trustees consider that no judgements, apart from those involving estimates, have been made in the process of applying the above accounting policies which have had a significant effect on amounts recognised in the financial statements.

The trustees consider that no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date have been made which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

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.

continued...

Page 12

North York Moors National Park Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

1. Accounting policies - continued

Income - continued

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised at fair value 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. If entitlement is not met then these amounts are deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of specified services is deferred until the criteria for income recognition are met.

Donated services and facilities

Donated 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.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees' Annual Report.

On receipt, donated professional services and donated facilities are recognised on the basis of the fair 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.

Investment income 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. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities

Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs.

continued...

Page 13

North York Moors National Park Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

1. Accounting policies - continued

Expenditure - continued

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include administrative and governance costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice.

Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Recognised gains and losses

All gains and losses are taken to the statement of financial activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the statement of financial activities.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted mid-market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

Current asset investments are measured in the same way as fixed asset investments.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Taxation

The charity is exempt from corporation tax on its charitable activities.

continued...

Page 14

North York Moors National Park Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

1. Accounting policies - continued

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. In their view the budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2. Donations and legacies

Donations and legacies
2023 2022
£ £
Donations 14,369 7,698

£10,000 of the above income was attributable to restricted funds (2022: £2,768) and £4,369 (2022: £4,930) to unrestricted funds.

The North York Moors National Park Authority has also donated staff time to the Trust, primarily in respect of project development work. The value of this time is not quantifiable for the current or preceding year.

3. Other trading activities

Other trading activities
2023 2022
£ £
Tree sales 60 1,148

All the above income for the current and preceding year was attributable to unrestricted funds.

4. Investment income

Investment income
Deposit account interest		 2023
£
7,259
923
8,182		 2022
£
6,264
1
6,265

All the above income for the current and preceding year was attributable to unrestricted funds.

Page 15

continued...

North York Moors National Park Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

5. Income from charitable activities

Income from charitable activities
Art Award entrance fees
Grants		 2023
£
-
85,080
85,080		 2022
£
794
125,842
126,636

All the above income for the current year was attributable to restricted funds (2022: £125,842 to restricted and £794 to unrestricted funds). There were no unfulfilled conditions or other contingencies attaching to grants recognised in income for the year ended 30 November 2023.

Grants received, included in the above, are as follows:

Catchment Partnership Support
Birds on the Edge project
Championing Coastal Change
Beyond Social
Transport for Young Ranger days
Woodland Restoration Team
Connecting the Dots
6.
Raising funds
Raising donations and legacies
Online donation fees
Collection boxes
7.
Charitable activities costs
Core activities

Comparatives for charitable activities costs
Core activities		 Direct
Costs
£
124,568
174,823		 Grant
funding of
activities
(see note 7)
£
-
1,500		 2023
2022
£
£
15,000
30,000
55,560 -
7,106 -
6.914
-
500
-
-
68,335
-
27,508
85,080
125,843
2023
2022
£
£
212
216
1,217
-
1,429
216
Support
costs (see
note 9)
Totals
£
£
4,487
129,055
1,787
178,110

£89,940 of the total costs for the current year was attributable to restricted funds (2022: £138,839) and £39,115 (2022: £39,271) to unrestricted funds.

Page 16

continued...

North York Moors National Park Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

8. Grants payable
2023 2022
£ £
Core activities - 1,500
9. Support costs
Governance
Management costs Totals
£ £ £
Core activities 660 3,827 **4,487 **
Comparatives for support costs
Governance
Management costs Totals
£ £ £
Core activities 600 **1,187 ** **1,787 **
Support costs, included in the above, are as follows:
Management
2023 2022
Core Total
activities activities
£ £
Advertising 660 600
Governance costs
2023 2022
Core Total
activities activities
£ £
Independent Examiner's remuneration 3,670 1,030
Trustees' indemnity insurance 157 157
3,827 1,187

continued...

Page 17

North York Moors National Park Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

10.
Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
Independent examination - current year
Independent examination - previous year
11.
Trustees' remuneration and benefits
No remuneration was paid to any of the trustees (2022- £Nil).
Trustees' expenses
No trustee had any expenses reimbursed (2022 £Nil).
12.
Staff costs
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Part time
No employees received emoluments in excess of £60,000.
The full time equivalent number of staff was 0.7 (2022: 0.8)
The total remuneration of key management personnel amounted to £35,681.		 2023
£
2,000
1,670
2023
£
34,963
-
1,260
36,223

2023
1		 2022
£
990
40
2022
£
30,919
216
1,929
33,064
2022
2

continued...

Page 18

North York Moors National Park Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

13.
Comparatives for the statement of financial activities
Unrestricted
funds
£
Income and endowments from
Donations and legacies
4,930
Charitable activities
Core activities
794
Other trading activities
1,148
Investment income
6,265
Total
13,137
Expenditure on
Raising funds
216
Charitable activities
Core activities
39,271
Total
39,487
Net gains/(losses) on investments
(23,025)
NET INCOME/(EXPENDITURE)
(49,375)
Reconciliation of funds
Total funds brought forward
406,725
Total funds carried forward
357,350		 Restricted
fund
£
2,768
125,842
-
-
128,610
-
138,839
138,839
-
(10,229)
20,150
9,921		 Total
funds
£
7,698
126,636
1,148
6,265
141,747
216
178,110
178,326
(23,025)
(59,604)
426,875
367,271

continued...

Page 19

North York Moors National Park Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

14. Fixed asset investments

Market value
At 1 December 2022
Additions
Disposals
Revaluations
At 30 November 2023
Cost
At 30 November 2023
At 30 November 2022
15.
Debtors: amounts falling due within one year
Other debtors
16.
Current asset investments
CCLA deposit account
17.
Creditors: amounts falling due within one year
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
18.
Analysis of net assets between funds
Unrestricted
funds
£
Investments
310,820
Current assets
30,004
Current liabilities
(6,625)
334,199		 Restricted
fund
£
-
15,061
-
**15,061 **		 2023
£
5,470
2023
£
35,923
2023
£
2,160
1,301
249
2,915
6,625
2023
Total
funds
£
310,820
45,065
(6,625)
349,260		 Listed
investments
£
348,779
7,259
(50,873)
5,655
310,820
261,473
297,715
2022
£
4,930
2022
£
-
2022
£
601
751
181
990
2,523
2022
Total
funds
£
348,779
21,015
(2,523)
367,271		 Listed
investments
£
348,779
7,259
(50,873)
5,655
310,820
261,473
297,715
2022
£
4,930
2022
£
-
2022
£
601
751
181
990
2,523
2022
Total
funds
£
348,779
21,015
(2,523)
367,271

continued...

Page 20

North York Moors National Park Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

18. Analysis of net assets between funds - continued

Comparatives for analysis of net assets between funds

Unrestricted Restricted 2022
Fund Fund Total Funds
£ £ £
Investments 348,779 - 348,779
Current Assets 11,094 9,921 21,015
Current Liabilities (2,523) - (2,523)
––––––– ––––––– –––––––
357,350 9,921 367,271
––––––– ––––––– –––––––

19. Movement in funds

Movement in funds
Investment
Brought Incoming Resources gains/ Carried
forward resources
expended
(losses)		 Transfers forward
£ £ £ £ £ £
Unrestricted funds
Designated funds
Community Engagement Project - - - -
26,000		 26,000
Community Grants Awards - - - -
44,500		 44,500
Match Funding scheme - - - -
120,000		 120,000
Designated – Commitment 200,000 - - -
(200,000)		 -
Designated – Contingency 65,000 - - -
(65,000)		 -
Unrestricted funds
General Fund 92,350 12,611 (40,544)
4,782
74,500		 143,699
(2022: Conservation Fund) ––––––– ––––––– ––––––– –––––––
–––––––		 –––––––
357,350 12,611 (40,544)
4,782
-		 334,199
––––––– ––––––– ––––––– –––––––
–––––––		 –––––––
Restricted funds
Birds on the Edge
Heritage Lottery Fund - 33,960 (33,960)
-
-		 -
NYC AONB - 3,000 (3,000)
-
-		 -
Yorkshire Water - 17,600 (17,600)
-
-		 -
Forestry England - 1,000 (1,000)
-
-		 -
Donation for pond - 10,000 (10,000)
-
-		 -
Turtle Dove Project 8,147 - - -
-		 8,147
CaBA – Catchment Partnership
Support 1,774 15,000 (16,774)
-
-		 -
EA Championing Coastal Change -
Marine nature recovery - 7,106 (7,106)
-
-		 -
Beyond Social - 6,914 - -
-		 6,914
Alpkit Foundation –
Transport for Young Ranger Days
-		 500 (500)
-
-		 -
––––––– ––––––– ––––––– –––––––
–––––––		 –––––––
9,921 95,080 (89,940)
-
-		 15,061
––––––– ––––––– ––––––– –––––––
–––––––		 –––––––

The CaBA grant is for improving the habitat in the catchment of the River Esk.

continued...

Page 21

North York Moors National Park Trust

Notes to the Financial Statements - continued for the Year Ended 30 November 2023

19. Movement in funds - continued

Comparatives

Unrestricted funds
Designated – Commitment
Designated – Contingency
Unrestricted – Conservation
Restricted funds
Heritage Lottery Fund:
Woodland Restoration Team
Catchment Partnership Grant:
Esk & Coast Catchment
Connecting the Dots
Turtle Dove Project		 Investment
Brought Incoming Resources
gains/
forward resources
expended
(losses)
£
£
£
£
-
-
-
-
-
-
-
-
406,725
13,137
(39,487)
(23,025)
–––––––
–––––––
–––––––
–––––––
406,725
13,137
(39,487)
(23,025)
–––––––
–––––––
–––––––
–––––––
5,235
68,335
(73,570)
-
9,067
30,000
(37,293)
-
-
27,508
(27,508)
-
5,848
2,767
(468)
-
–––––––
–––––––
–––––––
–––––––
20,150
128,610
(138,839)
-
–––––––
–––––––
–––––––
–––––––
Transfers
£
200,000
65,000
(265,000)
–––––––
-
–––––––
-
-
-
-
–––––––
-
–––––––		 Carried
forward
£
200,000
65,000
92,350
–––––––
357,350
–––––––
-
1,774
-
8,147
–––––––
9,921
–––––––

Further information about the designated and unrestricted funds can be found on Page 5.

20. Related party disclosures

The Trust has a relationship with the North York Moors National Park Authority, which donates limited financial resources, staff time and office accommodation and supplies. Three trustees are also current members of the Authority, the Chair of the Trust being the Chief Executive of the Authority. Both the Trust and the Authority are aware of the need to maintain and safeguard the independence of the Trust.

Page 22