Charlty roglstratlon numb•r 1172496 Company r•glstrntlon numb•r 8334788 (England and Wal•sl BYWYD GWYLLT GLASLYN WILDLIFE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
BYWYD GWYLLT GLASLYN WILDLIFE LEGAL AND ADMINISTRATIVE INFORMATION Trustees DArchef G Wlliam$ C Parry J Babbage I Coopèr G Pritchard B Milne mn9 Charlty number 1172498 Company numb•r 8334788 R•gS*tar•d offl¢• Unit F1 Inlee, Ffordd Y Parc Porc Menai Ban9or Gwynedd Wales LL57 4FG Indep•nd•nt •xamln•r Borrie BueL8
BYWYD GWYLLT GLASLYN WILDLIFE CONTENTS Pago Tru$lees' report Independent examiner$ report Stslemerrt of financial ath"vth'e8 Balance Sheet Slaloment of cash fl Note8 to thé finanaAI •tatem•nts 9-15
BYWYD GWYLLT GLASLYN WILDLIFE TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 DECEM8ER 2023 The tmslees present their report arKI finar1 statements for Ihe year erKled 31 December 2023. The financial ststemenls have been prepared in accordon¢o wth the ¥UntIng poliues set out in note I lo the financial 8tstements and comF4y wlh the charity'$ Memorandum Articles of Associabon, the Companie$ Act 2006 and 'Accounling and Repo"ng by Charrties.. Staleménl of Recommended Pradice applicable to charities pr8p8ring their accour>t5 in aeeordancè wrth the Financial Reportin9 Standard applicable in the UK and Republic of Ireland IFRS 1021. las amend¢d for a(uunting penods commencing fr¢)m 1 JanLbary 2016) ObJe¢tl¥es and actlvltle• The charity's objects focus on 8ctlvrt1 which hnefft the Community and in partlojlar {wthwt Ilmilalionl lo.. . al provide an opportunity lor the public. 8chools and educati¢)nal gfOUPS lo sge and leam mre about osprey$ and wildlife in the Glastyn area and its environs", - bl promote sustainable lourijm and bu8inèB8es in Ihe 8m8'. - ¢1 gndeavour lo ensur8 th• c(rtinue<l succe88 of breeding ospreys in Glaslyn area and its 8nvirons. Publlc benerrt The trustees have paSd due regard 10 9uidance issued by the Chanty Commission in deciding what activities the chafity should undèrtake In shaping the ehorty's objectives and planning ils acb'vilie$ the tDJ81ees have cOndered the Ch•rity Commis8ion'8 guldonce on public b1efft.
BYWYD GWYLLT GLASLYN WILDLIFE TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Achlgyèments and performance Swnificant 8Ctivities and achievemgnfs 8g8insl obiectNè$ This year should have been the hvenlielh year th81 txw iconic female osprey, Mrs G, r8lum8d from migration lo breed In the Glaslyn V8118y. Sadly. en she failed to arrive, we had lo accEpl that the part she has played In the Glaslyn story had Corne to an end. Mrs G made an immense ntn"bUt1on lo the Osprey population in the UK.. a total of 44 chicks 8u¢¢e88fully migrated from the nest. Many ol whom have 9one on to breed elshOTe In UK. Aran lour malel had arrived in good ts.me on April 3 and rt vra$ difficull lo walth as he wailed for his partner to 8rrive However, he wasn't on his own for long and he soon attracted the attention of a female osprey whom we namgd Elen. Like Aran, Eien is an unringed "rd so we have no clue as lo her 0ri9ins bul by observing hor behaviour rt seemed likely she was a youngster and that this was the first time she had a male and a ne$1 to C811 her own. The pair bonded quickly and raised ts¥o hèalthy ¢icks ¥rt left in early autumn to make their first migration to Africa. Preparations for opgning were hampered by bursl pipe8 in the toilet tAc¢k 8rKt a broken b)ilw and flood in th8 Visitor Cenlre, the result of excessively cold spells during the wntèr. Despite the sthcks the Volunteer Training Day went ah6ad as planned and was well attend8d and the Viglor Centre. wlh new lumishings and shop items, opened, a5 Sduled. on 25 March. have seen a sub$tanlial increase in visrtor numbers this season.. 13.086 compargd to just over 10.000 In 2022 We made a fJeu&on to Introd( Visrtor Feedback forms which have shown that the vast majonty ol our $110r8 ha¥fr a posth¥e expenence. Our Volunleers worf( tirele88ly to make all our Vl8ilor8 feel w¢tcome and gain a better urKlerstanding of ts ospreys and wldlrfe in the vallty. A major achieverngnl of the year was the reinlrc4Juction of the G1 y Gweilch Iosprey Festival), a weekend event. held in August and consisb.ng of a series of tslks in both Kl$h and English. We were delighted lo l¢Ome osprey expert Dr rim Mackrill a8 our keynote speaker. The evont wa8 welsUppOrted and we hopo lo make this a regular featur•, Live strèaming of the nest on the YouTube platlorm contsnued lo attract a large and inleTnalional audience throughout Ihg year. We do continually baitje technical problems tmjt have able lo purchase 8 nthv ne81 camera partly funded by Osprey Charging Neork Ltd. Regular po$t$ on our web8ile. F8cebook and X have been complemented by increased media coverage. Scho(A visits wwe reinlrc4Juced as we were able lo rfremploy our educ81ion officer. Becci Phasey for the entire season. Our rnoml)ership has grown steadily and members now receive a regular copy of our e-magazine. GwyliwT y Gweilchlosprey ObseNer, produced by one of our Iruslees. Thi$ has been a very populor enttsrpri an¢J we hope to wden the adership by offering il to all our supportérs. AB a chanty we rely 4)n contritrJJt1(S frryn )ur wpwtws and w hJ¥e had a numb•r of generous doro1ion8 throughout the ye8r. were very fortunate lo receive a substath'al legacy eady in the season Our rol• as Trusteès is to protect, PTewve and improv? Ihe facilthes manage", t*qUo51 will help us ach'8 that objectivè. Long lemi finanees are always 8 concem for any ch8rty but now we are in a position to an for the future. We have developed Reserves and Investment Pol$ and are VIrking hard lo ensure we protect and invest this legacy sofely and elhi¢ally. Propose(f projects for the closeLf season incluae a new I10t block al the visrtor 1@ which will hopefully see an end to the regular problems we have had with drainage and blockag8$ Much rteed improvement8 al the protection site will begin. replaeement solar panels will be installed arKI a new cabin will replace the old caravan providing a moro socure and suitable base for Uner¥.
BYWYD GWYLLT GLASLYN WILDLIFE TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORn (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Evgnts slnce th6 balance she•t d•¢• Planned improvements were all achieved by opening day in March 2024 due lo Ike hard work and dedication shown by our loyal volunteers. The new toilet block has teen installed and the proteth'on s((e is now enh1 by the new cabin and solar panèls. Aran and Elen both lumed to the nest in the spring and have raised three chicks who will soon be leaving on migration. Visitor numbers have stayed high and donations, shop and café sales are maintaining a good income. We repeated the Gwyl y Gweilch105prey Festival in August which was once agan a succe$$. Bywyd Gwylll Glaslyn Wlldlife has dso developgj links UK chan.ty Osprey Leadership Foundalson IOLFI and a high point has been the visil by Emmanuel Jatta from Ihe Kartong Bird Observatory in Gambia. We hosted Emmanuel for a short stay durirvJ his five month vi8rt to the UK fiJrd by OLF and we feel it 1$ a great gchlevement for our small charity to be involved in Wer projeds such as Iheso hwevor small a part wg play. Flnanclal rnvlew R8serves policy 11 Is the policy of the charty that unrestn.cted fiJnd$ whlch have not been deslgnated for a spedfic use should be maintained at a level equivalent to bets¥een three and 8ix month's expenditure. The trustees consider that reserves al this level wll ensure that. in the event of a %gnificanl drop in fvnding. they wll be able lo continue thè charity's curronl activities while consideration is given to ways in vthich additional fiJnd$ may be raised. This levgl of reserves has teen maintained Ihrough¢Mrt the year. The trustees have a88888•d th8 mw ri8k$ to vhm'th Iho dwty i• éxpow and tW ar8 881i8fiad that $ystem8 are n place to mitsgatè •xposure lo major ri8k8. Stru¢turn, gov*rnan¢o •nd man•g•m•nt The charity 18 a company Ilmrted by guarantee govem8d by Its Memorandum andArttdes ofA880clation. The trustees. who are al80 direclors for Iho wrp080 of mmpany law, and wlw serv•J duriw the yeof and up to the dale of signature of the finarKtal 8lalements V•ere'. O Archer G Wlliams C Parry J Babbage I Cooper G Prilchard B Milne H0 M King Recruitment and appointment oflwstees Trustees are appointgd by invitatson of the Board. None of the trustees have any benefiual interest in the company. All of thè trustees are memlxrs of the cKJmpony and guarantee to contribute £1 in the event of a rlIng up.
BYWYD GWYLLT GLASLYN WILDLIFE TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 OalSl)nal slnKIu The trustees mèet regularty lo oversee the gani$.0n of ath"vth8 and en8ure be81 praciice and compliance with rolevanl laws and regulations. The chartty does not employ ary officers direclly. Part time posts are administered on behalf of charity by North Wal88 Wldlifv Trust, a charity r¢g18tered in England & 1•*588. ¢hanty r¢gi$tration number 230772. Tho tntsttes. r•portwa3 8ppfo¥•d by lh• Board of TNsle85. G Wlli8ms Tru•t•è 10 September 2024
BYWYD GWYLLT GLASLYN WILDLIFE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BYWYD GWYLLT GLASLYN WILDLIFE I report to the trustees on my ex8minath.on of the finanL¥al statemgnts of Bywyd Glaslyn lthkjlrfe Ithe chartyl for the year en(1ed 31 December 2023. Respon¥lbllltle8 and basls of report As the Iruslees of the charity land also its directors for ihe purFoses of company lawl you are responsible for the preparation of the finanaal slalements in acranCe the requirements of the Companies Act 2006 {the 211J6 A¢ti. Having sisfied mys611 thai Ihè financial statgments of lh8 cliarty afv nol TgquiTwJ lo be audrtad under Part 18 ol the 2006 Act 8nd are eligible for Trnd8rent examination. I report in respect of my examination of the charity's financial statements carried oul un¢Jer ¥ection 145 of the Charities A¢t 2011 Ilhe 2011 Act). In carrying out my examSnalion I have followed all the alCable Lh're¢tKn$ given by the Charity Commission under 8e¢lion 14515)Ibl of the 2011 Art. Indepond•nl •xamln•rf# #tatom•nt Sinc the charity's gro$$ incorne exceedèd £250.0fy) your exominer must bè a member of a body listed in $8clion 145 01 the 2011 Act. I confimi Ihal l am qualified to undertake the ex8mtnation because l am a member of Association of Chartered certrfd Accountants and the A880ts"t of Chanty Indepondenl Ex8miners.bolh of which are listed bodies. I have completed my examinats'on. I conftmi that no matters have come to my attentlon In ConnectiL with the ¢xaminalion giving me cause to believe that in any material respecl. attounting records were not kept in respect ol the tharity as required by sectlon 386 of tho 20Lk8 Act., or the financial statements do not #Crd wth those records". or lh¢ fiThan¢iil 8laternents do pot c¢mply kn the accounting of •tiOn 396 01 th8 2006 other than any requiremenl Ihal ltte aceounls grrfe a true and fair vw 18 not a matter considwed os part of an independenl examination., or the finan¢ial Statements have not been prepared in accordance Yh the melhcKls and prlnuple$ of the St8tem8nl of Recommended Pr8clice for accountin9 and reporting by charilios applicable lo th8rilies preparing their accounts in aceordonce vthh the Financial Reporting Stsndard appIlble in the UK and Republbc of Ir8Lgnd IFRS 102>. I h•ve no concems and have come across no othor matters in nnectIon the examination ID ¥thich attention should be drawn In this report in order lo enable 8 woper urthr8tanding of the financlal statements lo be reached. Barrio Bual8 FCCA FCIE Crestmere Limrted, Chartered Certified Accounlanls Unit F1, Intec, Parc Menai, Banr, LL57 4FG Dated.. 10 Seplember 2024
BYWYD GWYLLT GLASLYN WILDLIFE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unrn•trlct•d Unrestrlct•d funds funds 2023 2022 Income from: Drmallffis and legaaes Other trading activit8 Investments 320,358 27.647 10,903 34,979 60,888 Total Incom• 358,9tX 95.867 Exp•ndltur• oft: Raising funds Charitable ath'vili88 12 934 102,454 23,223 57,129 Total •xp•ndlture 11 S,388 80,352 N•t Income and rnov•m•nt In fund• 243,518 15,515 R•con¢lll•tlon of funds: Fund balan¢e8 at l J8nuary 2023 137,188 121,651 Fund balancm •t 31 D•c•mber 2023 380,684 137,166 The slalement of financ1818etlvtti•s includ88 all gain8 and lows rgcogni8•d in the yoar. All irts)mo and expenditure derive from ¢onlinuing a¢tivilie8.
BYWYD GWYLLT GLASLYN WILDLIFE BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Flxed assets Tangle assets 13 95,720 69,310 Current •ss•ts Stocks C•8h at bank and In harKI 16 17,860 277.379 8.731 82,325 295.239 69,058 Cr•dltorn: amounts falllng du• wlthln on• y•ar 16 110,275) 11.20DI N•t curr•nt au•l• 284,964 87,856 Totsl •ts l•M curr•nt Ilabllftl 380,884 137,186 The fund• ofth• ¢harfty Unre•tn"ct•d fiJnd• 17 380.884 137,188 380,684 137,188 The compony 18 enlilled to lh• exempts.on from tho oudit r•quirnm•nl ¢ontaln•d In ctIon 477 of the Comp8nl•8 Act 2006, for the year ended 31 Decembor 2023. The directorn acknovl•dge their re8p0nwblltti for cornptying with the roquir•m•nts of ttr* Comp8ni•• Acl 2006 with r•ycl lo accountin9 ro¢ord8 and the woparation of fiOnoI s14tem•nt•. m•mbef8 have not rwuired compory to otitatn wt 11 ol it8 fiMndo1 $t8l•m•th for the yow Kt que8tbn In aOrdIn with section 476. These financial slalernents have beon pr•pared in ac¢ordonc4 the prov1w0 aWicabl• lo coMnI•l lubject to the Small companie$ regime. Thè finanaal 8tatem8nts vffjr• 8pwov•d by tho tru8tao8 on 10 S•ptembor 2024 G Wllliaml Trtt•• C(xnpony règF81ration number 8334788 {England and Vkl•8}
BYWYD GWYLLT GLASLYN WILDLIFE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Cash floY•7 from opgrating a¢iivltlo8 Cash 9gnarated from op8r8lions 19 245.558 26,539 Inv•¥tlng a¢tTrvltl Purchase of tangible fixed as$8ts Interest received 141,4071 10.903 154,2791 N•t ¢ash u••d In In¥MtSng actl¥Stl 130,5041 154,2791 Nèt cash u8•d In financlng *ctlvltl•s N•t Incr•asel{d•Gr••••) In ¢••h •fid c•8h equlvalents 215,054 127,7401 Cosh and c8sh •qutrvol•nts at b8ginnirvJ of •r 82.325 90,065 C••h and e••h •qulv•l•nts al •nd of y••r 277,379 62,325 Rolatlng to: C•sh al bank and In hand 277.379 e2,325
BYWYD GWYLLT GLASLYN WILDLIFE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng pollcl Charlty Infomwtlon 8ywyd Gwyllt Gla$lyn Wldlife is a private company limited by guarantee incL)rporated in England aTrJ Wales. The gIStered office is UrNI F1 Intec. Ffordd Y Parc. Parc Menai, 8angor. Gwynedd, LL57 4FG. %les. 1.1 Accountlng coftv•ntlon The finanaal slalemenls have been prepared in a¢th8nce wth the eharivs Igovemlng documenll, the Companies Act 2006. FRS 102 Vhe Finanryal Reporting Standard app)ble in the UK and Republic ot Ireland" I'FRS 102.1 and the Charrti8s SORP 'Accounting 8rKI Repth'ng by Charities.. Ststement ol Recommènded Practice applible to charities ytsparing Ihwr accounts in accordance wlh thè Finanoal Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021. leffective 1 January 2019}. The Charity is a Publi¢ Benefit Entty as defined by FRS 102. Thé finanual ststements ale Prepared in slerling. which the ftJrKticThl ojrr•ncy of the charity. Mo amounts in these fina101 statements aro rounded to the nearest £. The finanual stalem6nts have been prepared und8f th& historical o)st o)nv•ntion. The princrpal accounting poliues adopted are sel Lwt bel(M. 1.2 Golng ¢onc•rn Al the lim6 of approving the finan¢i818latements. the trustees have a rgagonable expectation that tho chanty 8deou9 IVrces lo continuo in QPefalion?l exlstence for the foresèeable fuiurg. Thus Ihè tMt••8 continue lo adopt the going concern t.$ of accounting In preparing the financial stalemenls. 1.3 Charltable funds Unre$lricled funds are avgilable for w at th8 dL8cnlkn of th• tru$10 in fvrtherance of tholr ¢harrtable obj6¢tive8. Reslricte(l fvnds are subject to 8peofic conditions by donors or grantor8 a8 to htY4V thgy may be u8ed. The Pufposes and uses of the re8(n'cted fvnds are 801 out in the notes to the finan(xal statements. End¢)wment fund8 are 8ubJ•ct 10 Speofic condthon8 by donor8 that thè (prtal must b• maintainéd by th• cbArlty Durlng the year the charty operated a Single unrestricted income fund. 1.4 In¢om• Income is reco9nised when me tharrty Is legally enblled to il after any perfomiance condrtion3 have been met. the amounts cèn b¢ mea$ured reliabty. and rt is probatAe that income wrll be received. Cash donations gre recognised on relp1. Other donatn$ are recognised once the charity has been notified of the donation, unless perfomiance eondilions require deferral of the amount. Income lax recoverable in relation lo donations rèceived under GfftAid or deeds of covenant 18 recognised at the time of the don8tion. Legacies are recognlsed on receipt OT e¥e il chaTrty has been nobfied of an impending dtstribution, the amount Is kno. and rewpt is expected. If the amount Is not known. the legaGy 15 tsated as contingent asset. 1.5 Expendltur• Liabilities are recogni5ed on an accruals basis.
BYWYD GWYLLT GLASLYN WILDLIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 AccouTrtlng pollcl Icontlnuedl The prinupal expenditure actiwty of the ¢arity is the operatk)n of a wildife centre at Pont Croesor In the Glaslyn Valky with a vlew to protecbng tKeedifVJ ospreys and hhlighting the wealth of other w7ldlife in the area. 1.6 TangIb flxod assets Tangible fixed assets are initially measured at cost and subsequenuy me4sured at cost or ValLtIon, net of depreciation and any impainnent losse5. Depreciation is recognise¢J so as to vmte off the co81 OT valUatn of assets Joss their re&dual values over their useful live8 on the followng bases." Lèa88hold1ond and building$ Plarrt and equipmoftt over the prfmary lic6nco 8gr8omenl lemi 20% strah1 lints The gain or1058 arislng on the diswsal of an as8 is detemiined 88 tho dff•ren¢e bgtsvoen tho sale pr¢)¢8ods and the ¢arrying value of th• asset. and 18 reeognisgd in the statement of finanaal a¢tivibe8. 1.7 Imp•lrni•nt of flx•d a8•0ts Al each reporting end dale. the eharity reviews the carrying amounts ol sts tanglble a88et8 lo delofmine whether Ihero is any indication that those assets have suffered an impaimienl loss. If any such indution exlst$. thè recovefable arnnI of the asset Tr8 estmated in order to delerniin the extent ot the Impairment 10s81rf any). 1.8 Stock• Stocks a Staled at the lower of cost and estimated gelling pri¢0 le$s costs lo complete and sell. Cost comprises dlrect maleri818 and, where applieablb. direct labour ¢0818 onil those overheads Ihal hav8 been incurred in bringing the stock$ lo their Pfesent ktalion and ¢ondilion 11gms held foi dlslribuuon al no OT nominal consider8lion are measurod thg lower ol replacnent CO818nd co81. Net fealisatye value is the eslhraled sellirvj prKe le88 1 e'maled costs of completi¢)n and costs to bo incurrod in marketing, selling and distnbulim. 1.9 ¢••h and c•h •quIV•nts Cgsh gnd ¢ash equiv81ents includ• cash in hand. deposits held at call wth banks. other short-t•rm liquld investments wlh original rnatunties of Ihre8 months or less, and bank ov•rdoft8 Bank overdraft$ 8r0 8hown within borrowngs in ¢)Jrrent li8bilits'M. B•slc Iln•n¢lal •ss•ts Basic financlal assets. debtor5 and czsh and bank balances, are initially m•a$ur9d Ir8nsathon price induding transaction ¢osts and are subsequently carried 818mortised co81 using the effecb've interest method unless the arrangernent constitutes a finanung transaction, where Ihe transaction Is measured at the present value of the ftrture receip15 disowrrted al a mafket rale of Inter8s1. Finan081 assets classifi8d as receivable wrthin one year are not amortised. 10-
BYWYD GWYLLT GLASLYN WILDLIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng pollcle• IContlnu•dl 8•slc Iln•ncl•l Il•bllltl•s 8asi¢ financial liabilities, including creditors and bank loans are initsally rets)gnised at transaction pri unl8SS the arrangement constitutés a financmg transaction. vthere the debt instrument is measured al the present value of the future payments discounted at a market roto 01 irxerest. Finaneiai liabiliti85 Classffied as payable within one year are not amlISed. Debt instruments ore 8ubf4quentty Ggrried at amorti8ed cost, uling tho effecti¥e interest fate Melld. Trade tditorS are obli981ions to pay lor gc•)ds or servi¢e$ that have b8en acquired in the ordinwy cour8e of Iyrations from suppliers. Amounts payabse are classffied as cJJrrenl liabilitie$ if payment is due within one year or le8ts. If not, thoy are presented as rn-Ojrrent Iiabilibe¥. Tr8de credrtors are racognised initially al Iransactlon prio and sub8equenty mèasured al 8mLwtised cost U8irKJ the 8ffectiv8 intere81 method. D•rncognltlon of flnan¢l•l Ilabllftl Fbnancial li8bilili•s are derecognisod when the &rY'l Contrn¢tl oblign6 expira or Bre disthargad or cancelled. 1.10 Employge benef The cost of any unu8ed lIdaY entstt•m•nl 18 re¢ogTh8ed in th6 penod in wtiich employe8'8 Services are r•eeived. T•rmlnatlon benefftj Twni8ed irnmediat8ly 48 an èxpense wfi•n the chanty is ¢YOnStr9bIy wnmltted to tem)inale the employment ol an employee or to provsde temination beneffts. Crltlc•l accounllng e•tlm•ts• and ludg•m•nl• In the application of the ch8nty's accounting Wicies, the Injstètss am required to make judgements. e5tlmales and assumptions aboLrt the carrying amount of assets and lialItieS that are not readily apparent from other sources. The g$tim•le$ and 888ocialed assumpts.ons are bas8d on historic81 experience and othèr 14¢ttys that are consid•r•d lo be relevant. Actual results may differ from these estimat•8. Tho eslimale$ and undorfying a8rnpl10Tr are rewewed M an ongoing b88is. Revi8iors lo accounting 88timat88 aro r8cogni88d ir the penod in wtm'ch tho estimate i¥ rwised wh•r• Ihe rev?sion affect$ cnly Ihal period, or in the pell(xl of the roWOn and future per5 where the revi8x)n affects b)Ih Current and luture p•riod8. Incom• from donatlons Ind legjcl UnrMtrlct•d Unr•strlctsd funds funds 2023 2022 Donatsons and gift8 Grants Memtership fees 319.191 33,705 59 1.215 1,165 320,356 34,979 11
BYWYD GWYLLT GLASLYN WILDLIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Income from donatlons 4nd l•gaclo8 (Contlnuedl Unrnstrlcted Unr•8trlcted fund¥ funds 2023 2022 Gr•nts Other 59 59 Incom• from oth•r tradlng actl¥ltlo• Unr••trlctsd Unrmtrlctod fund• funds 202J 2022 Fundrai8ing •v•nl6 27,847 60,888 Income from Invmtments Unrn•trl¢l•d Unr••lrlthd fund8 fund8 2023 2022 Change in value of inve$tment$ Interest re¢eivable 8,683 2,220 10,903 Expondlturn on rnl#lng lund8 funds 2023 funds 2022 Fundralslng and publl¢lty Soeking don*ions, grants and legac 12.934 23,223 12
BYWYD GWYLLT GLASLYN WILDLIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Charltable actlvlll8¥ 2023 2022 Dèprecsalion and impainnent Employm•ftt costs. North Wales V¥lldhle Trust Rent Light and heat Repairs and maintenane Insurance Legal fees Accountsn¢y and Indepefvjenl Examination Bank and card charges Printing, slalionery and office costs TolécoMmunie8tnS and co8t$ Sundry •xyn888 14,997 28.859 4,655 2,925 20,547 2,337 3.547 1,080 1,180 3.220 10.489 2,298 12,274 21.874 3.990 2,464 5,123 1,929 1,440 998 1,441 5.059 737 96,134 57,129 Grants p•yabl• 2023 In8111ulional grants Other 6,320 R•p8ymenl of grant Net movom•nl In fund• 2023 2022 The nel movement in lund8 IS 8tatod after chargin(¢re"n9>.. Depreuation of owrd tangible fixed assets 14,997 12,274 10 Trutee• None of the trustees lor any person8 connected them) received any remuneration or benefits from tho charity during the year. 13-
BYWYD GWYLLT GLASLYN WILDLIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 11 Employg The average monthly number of employees duriThJ the year wag.. 2023 Numb•r 2022 Numb•1 Total Employment 8ervices are prowded via North Wales Wldlrfe Trust. a tharity regislorad in England & Wales. The were no employees vttme annual remungration wa8 m8 than £60,000. 12 Tlxatlon Thè tharity 18 exompt from taxatlon on Sts actiwti•s bKau80 all its ifKome 1$ applied for ¢harttsble purp0898. 13 T•nglbl• flx•d •M•ts Lths•hold thnd •nd Ildln Pl•nt And •qulpm• T¢X* Co•t At 1 January 2023 Additionj 67,460 30,551 153,889 10,856 221,349 41,407 At 31 December 2023 98.011 184,745 262,758 O•pre¢latlon and lrnp•lrm?nt Al 1 January 2023 Depredation charged in tho yoar 18,702 8,414 133,337 8,583 152,039 14,997 At 310ecember 2023 25,118 141,920 167,038 C•rrylng amount Al 31 D•comb•r 2023 72.895 22,825 95.720 Al 31 December 2022 48,758 20,552 69,310 14 Cuh •t b•nk •nd In hand Cash at bank and in ha1 indudes an amount of £118.e83 12022 £NILI invested in COIF Charities Official Investment Fund Accumuktson urtrts. 16 Stocks 2023 2022 Merchandise and cafe st(Kk 17.860 6,731 14-
BYWYD GWYLLT GLASLYN WILDLIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 16 CYfrdltOTS: amounts lalllng wllhln one year 2023 2022 Accruals 10,275 1.200 17 Unro8trtct•d fund• The unrestricted funds of the tharity o)mprise the unexpeTrJed balances of donats'ons and grants whith are not subject lo specific conditrons by donors and grantors as lo how Ihey may be Ltsed. These indude designated funds which have been $¢t awde out of unrestn'cted fiJnds by the trustees for sK)eafic purpo$o8. At 1 January 2023 Incomlng ourc•B Resources •xp•ndod At31 Docomber 2023 Genèr81 fvnds 137,168 358,906 {115,3881 380,684 Prevlou• ye•r: At 1 January 2022 Incornlng ourt R•sourc8• •xpended At31 DKemb•r 2022 General fund8 121.651 95.867 180,3521 137,166 1B Rol•tod party transactlons There were no dl•closebl• related paty fAntiOnS during the (2022 . non•l. 19 Ca•h g•n•rat•d from op•rtton• 2023 2022 Surplu8 for tho yoar 243,S18 15,515 Adluslments lor. Investment irKomo ro¢ogni3ed in 8tstemenl of financial ath'vrti88 Depreclation and Impabmienl of tangle fixed osset8 110,9031 14,997 12,274 Movements in working capltal". Ilncrease) in stocks Increase in creditor5 111,129) 9,075 11,4901 240 Cash generated fyom oporatlon• 245.558 26,539 20 Analysls of changes In net funds Th? thaiity had mwial d8bt duTiThJ year. 15-