## 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**
1
## 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.
2
## 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)
3
## 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
4
## 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.
5
## 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)
6
## 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.
7
## 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|
|---|---|---|---|---|---|---|
8
## 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.
9
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|
|---|---|---|---|
10
## 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|
|---|---|---|---|---|
11