2023-03-31-accounts - Cromwell Bottom Wildlife Group

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Cromwell Bottom Wildlife Group

Charity number 1176233

Annual Report and Financial Statements

for the year ended 31 March 2023

Cromwell Bottom Wildlife Group

Annual Report and Financial Statements

for the year ended 31 March 2023

Contents	Page
Trustees' report	2 to 3
Examiner's report	4
Statement of financial activities	5
Balance sheet	6
Notes to the accounts	7 to 11

Prepared by West Yorkshire Community Accountancy Service CIO

Cromwell Bottom Wildlife Group

Trustees' report for the year ended 31 March 2023

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 Robin Owen-Morley Treasurer Appointed March 2023 Graham Haigh Allan Wolfenden Michael Henshaw Bruce Hoyle Barry Nield Resigned March 2023 Hayley Cottrell Lynda Orchard Resigned March 2023 Julie Jackson Jennifer Landells Tony Spilsbury Martin Staples Appointed March 2023 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

Simon Bostrom FCIE 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.

Cromwell Bottom Wildlife Group

Trustees' report (continued) for the year ended 31 March 2023

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 continue to manage and develop a range of habitats on the Cromwell Bottom Nature Reserve. This we do in conjunction with Calderdale’s Countryside Service and with our growing number of regular volunteers and membership. Our work exists to benefit a range of wildlife species and for members of the public to enjoy as they explore the reserve.

We hold regular workdays where our volunteers help to maintain and enhance the reserve. There are also various opportunities during the year for the public to attend guided walks and other events e.g. an open day, pond dipping, moth nights, and there is a dedicated Education Area where workshops are held for local schoolchildren. Our Visitor Centre is open Tuesdays, Thursdays and Sundays serving refreshments and giving out 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.

The 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

Our prime achievement this year has been the successful acquisition of a new modular building which we have converted into a thriving Visitor Centre.

This has been achieved through a mixture of grants, donations and our own funds. It has seen significant investments in fixtures and fittings, electrical appliances, furniture, display boards showcasing what the nature reserve has to offer and a wifi connection with accompanying devices and systems. We have also invested funds in some education equipment to support our increased visits from local schoolchildren.

Following a break in over Christmas, we have further invested in a number of security measures to help protect our premises.

Our outdoor seating area has also been enhanced, via funding, with several new picnic tables, three of which are accessible for wheelchair users.

Financial review

The net income for the year was £17,822, including net income of £22,468 on unrestricted funds and net expenditure of £4,646 on restricted funds after transfers.

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 charity's free reserves, excluding fixed assets, at the year end were £18,855.

Approved by the board of trustees on 30/05/2023

Simon Day (Trustee)

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 2023, which are set out on pages 5 to 11.

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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Simon Bostrom FCIE

05/06/2023

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Cromwell Bottom Wildlife Group

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2023

Notes 2023 Unrestricted funds £ Income from: Grants and donations (2) 9,860 Visitor centre income 21,882 Membership subscriptions 1,715 Book sales 410 Open day 1,275 Bank interest 25 Total income 35,167 Expenditure on: Tools and materials 1,735 Visitor centre consumables 4,376 Bird food 237 Administration 240 Insurance 635 Printing 306 Projects 3,126 Meeting expenses 61 Tractor and trailer 25 Charity donations 350 Training 300 Independent examination 650 Depreciation 9,124 Total expenditure 21,165 Net income / (expenditure) 14,002 Transfers between funds 8,466 Net movement in funds 22,468 Fund balances brought forward 24,601 Fund balances carried forward (3) 47,069	2023 Restricted funds £ 5,292 - - - - - 5,292 - - 740 - - 558 174 - - - - - - 1,472 3,820 (8,466) (4,646) 9,054 4,408	2023 Total funds £ 15,152 21,882 1,715 410 1,275 25 40,459 1,735 4,376 977 240 635 864 3,300 61 25 350 300 650 9,124 22,637 17,822 - 17,822 33,655 51,477	2022 Total funds £ Restated 13,971 12,337 1,350 252 - 5 27,915 1,317 2,635 817 200 663 306 139 120 18 250 405 504 197 7,571 20,344 - 20,344 13,311 33,655

All incoming resources and resources expended derive from continuing activities.

Cromwell Bottom Wildlife Group

Balance sheet

as at 31 March 2023 2023 Unrestricted £ Fixed assets Tangible assets (4) 28,214 Total fixed assets 28,214 Current assets Debtors and prepayments (5) 1,245 Cash at bank and in hand (6) 18,272 Total current assets 19,517 Current liabilities: amounts falling due within one year Creditors and accruals (7) 662 Total current liabilities 662 Net current assets / (liabilities) 18,855 Net assets 47,069 Funds Unrestricted funds 47,069 Restricted funds - Total funds 47,069	2023 Restricted £ - - - 4,408 4,408 - - 4,408 4,408 - 4,408 4,408	2023 Total £ 28,214 28,214 1,245 22,680 23,925 662 662 23,263 51,477 47,069 4,408 51,477	2022 Total £ Restated 395 395 608 33,156 33,764 504 504 33,260 33,655 24,601 9,054 33,655

The financial statements were approved by the board of trustees on 30/05/2023

Simon Day (Trustee)

Cromwell Bottom Wildlife Group

Notes to the accounts

for the year ended 31 March 2023

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The basis for preparation of the accounts has been changed from receipts and payments to accruals. This has required that changes be made to the comparative figures. An analysis of the changes has been provided in the notes to these accounts.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

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.

Tangible fixed assets

Tangible fixed assets are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Building and decking: over 5 years Fixtures and fittings: over 3 years Equipment: over 3 years Computers and IT: over 3 years

Fund accounting

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

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

Cromwell Bottom Wildlife Group

Notes to the accounts continued

for the year ended 31 March 2023

2 Grants and donations Rastrick Big Local North Halifax Partnership Ltd Community Foundation for Calderdale (CFFC) Gift aid Donations and legacies 3 Restricted funds Balance b/f £ Cabin fund 6,116 North Halifax P/ship 1 2,938 North Halifax P/ship 2 - CFFC - Rastrick Big Local - 9,054	2023 Unrestricted funds £ - - - 1,279 8,581 9,860 Incoming £ - - 1,292 2,500 1,500 5,292	2023 Restricted funds £ 1,500 1,292 2,500 - - 5,292 Outgoing £ - 1,472 - - - 1,472	2023 Total funds £ 1,500 1,292 2,500 1,279 8,581 15,152 Transfers £ (6,116) (300) (1,292) (758) - (8,466)	2022 Total funds £ 1,016 3,848 5,000 50 4,057 13,971 Balance c/f £ - 1,166 - 1,742 1,500 4,408

Fund name

Purpose of restriction

Cabin fund Towards a new cabin. North Halifax P/ship 1 For site development. North Halifax P/ship 2 Lower Valley Staying Well activities. CFFC Towards benches, info boards and sundry fixtures and fittings. Rastrick Big Local To support transport of school children from Rastrick schools to Cromwell Bottom.

All of the transfers relate to the purchase of fixed assets for the general purposes of the charity.

4	Tangible assets Cost At 1 April 2022 Additions At 31 March 2023 Depreciation At 1 April 2022 Charge for year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022	£ - 4,451 4,451 - 1,484 1,484 2,967 - Equipment	£ - 1,225 1,225 - 409 409 816 - Computers and IT	£ 592 5,856 6,448 197 2,149 2,346 4,102 395 Fixtures and fittings	£ - 25,411 25,411 - 5,082 5,082 20,329 - Buildings and decking	Total £ 592 36,943 37,535 197 9,124 9,321 28,214 395

Cromwell Bottom Wildlife Group

Notes to the accounts continued

for the year ended 31 March 2023

5 Debtors and prepayments Prepayments Accrued income 6 Cash at bank and in hand Cash at bank Cash in hand 7 Creditors and accruals Creditors Accruals	2023 £ 545 700 1,245 2023 £ 22,480 200 22,680 2023 £ - 662 662	2022 £ Restated 608 - 608 2022 £ 32,956 200 33,156 2022 £ Restated - 504 504

8 Related party transactions

Donations from trustees and related parties

The total aggregate value of unconditional donations to the charity from the trustees or related parties was £392.

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.

Notes to the accounts continued

Cromwell Bottom Wildlife Group

for the year ended 31 March 2023

9 Restatement of prior year figures due to change in accounting basis

As a result of the change in the basis of accounting from receipts and payments to accruals, there have been a number of adjustments made to the comparative figures, analysed below.

Effect of change on Statement of Financial Activities Projects expenditure Original figure in statutory accounts, year ended 31 Mar 2022 Deduct capital purchases Restated total Independent examination Original figure in statutory accounts, year ended 31 Mar 2022 Add accrued expenditure Restated total Depreciation Original figure in statutory accounts, year ended 31 Mar 2022 Add revised depreciation charge Restated total Tangible fixed assets Original figure in statutory accounts, year ended 31 Mar 2022 Add revised net book value Restated total Debtors and prepayments Original figure in statutory accounts, year ended 31 Mar 2022 Add prepayments Restated total Creditors and accruals Original figure in statutory accounts, year ended 31 Mar 2022 Add accruals Restated total	2021 Unrestricted funds £ 11 - 11 £ - 504 504 £ - 197 197 £ - 395 395 £ - 608 608 £ - 504 504	2021 Restricted funds £ 720 (592) 128 £ - - - £ - - - £ - - - £ - - - £ - - -	2021 Total funds £ 731 (592) 139 £ - 504 504 £ - 197 197 £ - 395 395 £ - 608 608 £ - 504 504

Cromwell Bottom Wildlife Group

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023

2023 2022 Unrestricted Unrestricted funds funds £ £ Income Restated Grants and donations 9,860 4,007 Visitor centre income 21,882 12,337 Membership subscriptions 1,715 1,350 Book sales 410 252 Open day 1,275 - Bank interest 25 5 Total income 35,167 17,951 Expenditure Tools and materials 1,735 1,315 Visitor centre consumables 4,376 2,605 Bird food 237 659 Administration 240 200 Insurance 635 663 Printing 306 306 Projects 3,126 11 Meeting expenses 61 120 Tractor and trailer 25 18 Charity donations 350 250 Training 300 405 Independent examination 650 504 Depreciation 9,124 197 Total expenditure 21,165 7,253 Net income / (expenditure) 14,002 10,698 Transfers between funds 8,466 592 Net movement in funds 22,468 11,290 Fund balances brought forward 24,601 13,311 Fund balances carried forward 47,069 24,601	2023 Restricted funds £ 5,292 - - - - - 5,292 - - 740 - - 558 174 - - - - - - 1,472 3,820 (8,466) (4,646) 9,054 4,408	2022 Restricted funds £ Restated 9,964 - - - - - 9,964 2 30 158 - - - 128 - - - - - - 318 9,646 (592) 9,054 - 9,054	2023 Total funds £ 15,152 21,882 1,715 410 1,275 25 40,459 1,735 4,376 977 240 635 864 3,300 61 25 350 300 650 9,124 22,637 17,822 - 17,822 33,655 51,477	2022 Total funds £ Restated 13,971 12,337 1,350 252 - 5 27,915 1,317 2,635 817 200 663 306 139 120 18 250 405 504 197 7,571 20,344 - 20,344 13,311 33,655