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2022-03-31-accounts

Cromwell Bottom Wildlife Group

Charity number 1176233

Annual Report and Financial Statements

for the year ended 31 March 2022

Cromwell Bottom Wildlife Group

Annual Report and Financial Statements for the year ended 31 March 2022

Contents Page
Trustees' report 2 to 4
Examiner's report 5
Receipts and payments account 6
Statement of assets and liabilities 7
Notes to the accounts 8 to 9

Prepared by West Yorkshire Community Accountancy Service CIO

1

Cromwell Bottom Wildlife Group

Trustees' report for the year ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Name Position Dates Simon Day Chair David Langley Vice-chair Jeffrey Milne Treasurer to Sept 2021 Resigned July 2021 Graham Haigh Allan Wolfenden Michael Henshaw Bruce Hoyle Barry Nield Hayley Cottrell Lynda Orchard Victor Kolodziejczyk Resigned February 2022 Julie Jackson Appointed September 2021 Jennifer Landells Appointed September 2021 Tony Spilsbury Appointed March 2022 Charity number 1176233 Registered in England and Wales Registered and principal address Bankers 184 Healey Wood Road Lloyds Bank Plc Nationwide Building Society Brighouse 15 Blackheath Village Kings Park Road HD6 3RW Blackheath Northampton London NN3 6NW SE3 9LH

Independent examiner

Helen Galvin FCCA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) association formed on 12 December 2017 and is governed by a constitution.

Method of recruitment and appointment of trustees

At every AGM one third of the charity trustees shall retire from office, being the longest in office since their last appointment or reappointment. Any person who retires by rotation is eligible for reappointment.

2

Cromwell Bottom Wildlife Group

Trustees' report (continued) for the year ended 31 March 2022

Objectives and activities

The charity's objects

To promote for the benefit of the public the conservation of the wildlife and wildlife habitats and protection and improvement of the physical and natural environment of the sites known as Cromwell Bottom Local Nature Reserve and North Loop.

To advance the education and appreciation of the public regarding the conservation, protection and improvement of the physical and natural environment.

The charity's main activities

We hold regular workdays where volunteers help to maintain and enhance the reserve for the benefit of the general public and wildlife. There are various opportunities during the year for the public to attend guided walks and other events e.g. open day, pond dipping, moth nights, and there is a dedicated Education Area where workshops are held for local schoolchildren. A cabin is open Tuesdays, Thursdays and Sundays serving refreshments and information.

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education and environmental protection.

Our trustees have worked closely with the Calderdale Countryside Service to maintain and enhance the Cromwell Bottom Nature Reserve as an area to be enjoyed by all members of the public. In addition, we work closely with schools and community groups to widen the breadth of appeal of this special place.

Achievements and performance

Since COVID restrictions were eased in Spring 2021, our priority was to extend and overhaul the outdoor seating area adjacent to our small cabin. We have seen a significant increase in footfall on the reserve with the result that our enhanced seating area has seen a major increase in its use by our visitors enjoying our hospitality and refreshments.

Another significant development has been the creation of a designated Education area, which provides a range of habitats for schools and groups to use as part of their studies. This includes birdwatching, bug hunting, pond dipping and Forest School activities.

Additionally, a designated area for monitoring wildlife has been enhanced, including the creation of wetland area, a habitat wall and extensive tree planting. A viewing hide is soon to be erected to enable a 360-degree panoramic view of this special part of the reserve, to support our monitoring programme.

We have become an active and significant partner in a recently established ‘Active Partnership’ operating specifically for residents and organisations in the Lower Calder Valley. This has enabled us to link directly with local organisations who support people with mental health, well-being and isolation issues. As people emerge from the restrictions of lockdown and its effects on health, we provide guided walks around the reserve to link people to our ‘green space’. In addition, our reserve has become fully accessible for wheelchair users. The benefits of being out in the natural environment are well documented and we feel privileged to be able to utilise our knowledge of the reserve to provide a safe and attractive environment for people to explore and enjoy.

3

Cromwell Bottom Wildlife Group

Trustees' report (continued) for the year ended 31 March 2022

Financial review

The net receipts for the year were £20,453, including net receipts of £11,399 on unrestricted funds and net receipts of £9,054 on restricted funds after transfers.

The impact of the pandemic during 2002/21 was minimal. Whilst the reserve remained open for the general public to enjoy, the cabin, our main source of income, remained closed for much of the period. However, almost all maintenance and project work in the reserve was also suspended and an on-line appeal raised over £2,000 which more than covered our minimal operating costs during this period. With the opening of restrictions, the reserve and Wildlife Group are now back to full operations and we conclude that no material uncertainties exist that cast any doubt on the charity’s ability to meet its liabilities as they fall due.

Reserves policy

Our reserve policy to not to allow unrestricted funds to fall below six months of operating costs which is calculated at £3,000. The remainder of funds will be allocated to the new cabin project.

The charity's free reserves, excluding fixed assets, at the year end were £24,102.

Signed on behalf of the board of trustees on 26/4/2022

S W Day (Trustee)

4

Cromwell Bottom Wildlife Group

Independent examiner's report to the trustees of Cromwell Bottom Wildlife Group

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2022, which are set out on pages 6 to 9.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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

1 accounting records were not kept in respect of the CIO as required by section 130 of the Act; or 2 the accounts do not accord with those records.

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.

Signed: …………………………………… Name: Helen Galvin FCCA

27/4/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

5

Cromwell Bottom Wildlife Group

Receipts and payments account for the year ended 31 March 2022

Notes
2022
Unrestricted
funds
£
Receipts
Grants and donations
(2)
3,957
Cabin income
12,337
Membership subscriptions
1,350
Book sales
252
Open day
-
Honey sales
50
Bank interest
5
Total receipts
17,951
Payments
Tools and materials
1,315
Cabin consumables
2,605
Bird food
659
Administration
200
Insurance
663
Printing
306
Projects
11
Meeting expenses
120
Tractor and trailer
18
Charity donations
250
Training
405
Total payments
6,552
Net income / (expenditure)
11,399
Fund balances brought forward
12,703
Fund balances carried forward
(3)
24,102
2022
Restricted
funds
£
9,964
-
-
-
-
-
-
9,964
2
30
158
-
-
-
720
-
-
-
-
910
9,054
-
9,054
2022
Total
funds
£
13,921
12,337
1,350
252
-
50
5
27,915
1,317
2,635
817
200
663
306
731
120
18
250
405
7,462
20,453
12,703
33,156
2021
Total
funds
£
8,295
8
955
104
-
-
6
9,368
215
-
386
658
647
-
11,668
-
-
-
-
13,574
(4,206)
16,909
12,703

6

Cromwell Bottom Wildlife Group

Statement of assets and liabilities

as at 31 March 2022
2022
Unrestricted
£
Cash funds
Cash at bank
23,902
Cash in hand
200
Total cash funds
24,102
2022
Restricted
£
9,054
-
9,054
2022
Total
£
32,956
200
33,156
2021
Total
£
12,466
237
12,703

Assets retained for the charity's own use

Tractor Trailer Various tools and equipment Disabled access toilet and workshop cabin

Liabilities
Independent examination
£
504

The financial statements were approved by the board of trustees on 26/4/2022

S W Day (Trustee)

7

Cromwell Bottom Wildlife Group

Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of accounting

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

8

Cromwell Bottom Wildlife Group

Notes to the accounts continued

for the year ended 31 March 2022

2 Grants and donations
Rastrick Big Local
North Halifax Partnership Ltd
Community Foundation for Calderdale (CFFC)
Donations
3 Restricted funds
Cabin
North Halifax Partnership Ltd
Fund name
Cabin
North Halifax Partnership Ltd
2022
2022
Unrestricted
Restricted
funds
funds
£
£
-
1,016
-
3,848
-
5,000
3,957
100
3,957
9,964
Balance b/f
Incoming
£
£
-
6,116
-
3,848
-
9,964
Purpose of restriction
Towards a new cabin
For site development
2022
Total
funds
£
1,016
3,848
5,000
4,057
13,921
Outgoing
£
-
910
910
2021
Total
funds
£
7,983
-
-
312
8,295
Balance c/f
£
6,116
2,938
9,054

4 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

9