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
m￿n9
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 finar￿1 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 cOn￿dered
the Ch•rity Commis8ion'8 guldonce on public b￿1efft.

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 els￿hOTe 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$1 to C811 her own. The
pair bonded quickly and raised ts¥o hèalthy ¢*icks ¥rt￿ left in early autumn to make their first migration to Africa.
Preparations for opgning were hampered by bursl pipe8 in the toilet tAc¢k 8rKt a broken b)ilw and flood in th8
Visitor Cenlre, the result of excessively cold spells during the wntèr. Despite the sthcks the Volunteer Training
Day went ah6ad as planned and was well attend8d and the Viglor Centre. wlh new lumishings and shop items,
opened, a5 S￿￿duled. on 25 March. have seen a sub$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 ￿$110r8 ha¥fr a posth¥e expenence. Our Volunleers worf( tirele88ly to make all our
Vl8ilor8 feel w¢tcome and gain a better urKlerstanding of ts ospreys and wldlrfe in the vallty.
A major achieverngnl of the year was the reinlrc4Juction of the G￿1 y Gweilch Iosprey Festival), a weekend event.
held in August and consisb.ng of a series of tslks in both K*l$h and English. We were delighted lo ￿l¢Ome osprey
expert Dr rim Mackrill a8 our keynote speaker. The evont wa8 wel￿sUppOrted 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 Ne￿ork 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 VI￿rking hard lo ensure we protect and invest
this legacy sofely and elhi¢ally.
Propose(f projects for the closeLf season incluae a new I￿10t 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 ￿Un￿er¥.

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 enh￿￿1 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 fiJr￿d by OLF and we feel it 1$ a great gchlevement
for our small charity to be involved in W￿er 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
H￿0
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 ￿￿r￿lIng up.

BYWYD GWYLLT GLASLYN WILDLIFE
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
O￿a￿lS￿l￿)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 ac￿r￿anCe the requirements of the Companies Act 2006
{the 211J6 A¢ti.
Having s*isfied 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 Trnd8￿r￿ent 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 a￿lCable Lh're¢tK*n$ 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
$8clion 145 01 the 2011 Act. I confimi Ihal l am qualified to undertake the ex8mtnation because l am a member
of Association of Chartered certrf￿d Accountants and the A880ts"*t￿ of Chanty Indepondenl Ex8miners.bolh
of which are listed bodies.
I have completed my examinats'on. I conftmi that no matters have come to my attentlon In ConnectiL￿ with the
¢xaminalion giving me cause to believe that in any material respecl.
attounting records were not kept in respect ol the tharity as required by sectlon 386 of tho 20Lk8 Act., or
the financial statements do not #C￿rd wth those records". or
lh¢ fiThan¢iil 8laternents do pot c¢mply ￿￿kn the accounting of •￿tiOn 396 01 th8 2006
other than any requiremenl Ihal ltte aceounls grrfe a true and fair vw 18 not a matter considwed os
part of an independenl examination., or
the finan¢ial Statements have not been prepared in accordance Y￿h the melhcKls and prlnuple$ 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 appIl￿ble 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, Ban￿r, 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 activit￿8
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
Tangl￿e 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 fi￿On￿oI s14tem•nt•.
m•mbef8 have not rwuired compory to otitatn wt ￿11 ol it8 fiMndo1 $t8l•m•th for the yow Kt que8tbn In
a￿OrdIn￿ with section 476.
These financial slalernents have beon pr•pared in ac¢ordonc4 the prov1w0￿ aWicabl• lo coM￿nI•l lubject
to the Small companie$ regime.
Thè finanaal 8tatem8nts vffjr• 8pwov•d by tho tru8tao8 on 10 S•ptembor 2024
G Wllliaml
Trt￿t••
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$lyn Wldlife is a private company limited by guarantee incL)rporated in England aTrJ Wales.
The ￿gIStered office is UrNI F1 Intec. Ffordd Y Parc. Parc Menai, 8angor. Gwynedd, LL57 4FG. %￿les.
1.1 Accountlng coftv•ntlon
The finanaal slalemenls have been prepared in a¢th8nce wth the eharivs Igovemlng documenll, the
Companies Act 2006. FRS 102 Vhe Finanryal Reporting Standard app)￿ble in the UK and Republic ot
Ireland" I'FRS 102.1 and the Charrti8s SORP 'Accounting 8rKI Repth'ng by Charities.. Ststement ol
Recommènded Practice appli￿ble to charities ytsparing Ihwr accounts in accordance wlh thè Finanoal
Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021. leffective 1 January 2019}. The
Charity is a Publi¢ Benefit Entty as defined by FRS 102.
Thé finanual ststements ale Prepared in slerling. which ￿ the ftJrKticThl ojrr•ncy of the charity. Mo
amounts in these fina￿101 statements aro rounded to the nearest £.
The finanual stalem6nts have been prepared und8f th& historical o)st o)nv•ntion.
The princrpal accounting poliues adopted are sel Lwt bel(M.
1.2 Golng ¢onc•rn
Al the lim6 of approving the finan¢i818latements. the trustees have a rgagonable expectation that tho chanty
8deou￿9 I￿Vrces lo continuo in QPefalion?l exlstence for the foresèeable fuiurg. Thus Ihè tMt••8
continue lo adopt the going concern t￿.$ of accounting In preparing the financial stalemenls.
1.3 Charltable funds
Unre$lricled funds are avgilable for w at th8 dL8cnlk*n 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 r￿elp1. Other donat￿n$ 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 h￿hlighting 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 ValL￿tIon, net of
depreciation and any impainnent losse5.
Depreciation is recognise¢J so as to vmte off the co81 OT valUat￿n 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% stra￿h1 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$. thè recovefable arn￿nI of the asset Tr8 estmated in order to delerniin the extent ot the Impairment
10s81rf any).
1.8 Stock•
Stocks a￿ Staled at the lower of cost and estimated gelling pri¢0 le$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 replac￿nent 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 am￿lISed.
Debt instruments ore 8ubf4quentty Ggrried at amorti8ed cost, uling tho effecti¥e interest fate Mell￿d.
Trade t￿ditorS 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 r￿n-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 &￿r￿Y'l Contrn¢t￿l oblig*￿n6 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 ¢Y￿￿OnStr9bIy 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 lia￿lItieS 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 a8￿rnpl10Tr* are rewewed M an ongoing b88is. Revi8ior*s 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 roW￿On and future per￿5 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
TolécoMmunie8t￿nS 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 owr*d tangible fixed assets
14,997
12,274
10 Tru*tee•
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 m￿8 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 ha￿1 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 fAn￿tiOnS during the (2022 . non•l.
19 Ca•h g•n•rat•d from op•r*tton•
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 tangl￿e 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 m*wial d8bt duTiThJ year.
15-