Cromwell Bottom Wildlife Group
Charity number 1176233
Annual Report and Financial Statements
for the year ended 30 March 2024
Cromwell Bottom Wildlife Group
Annual Report and Financial Statements for the year ended 30 March 2024
| Contents | Page |
|---|---|
| Trustees' report | 2 to 4 |
| Examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the accounts | 8 to 11 |
Prepared by West Yorkshire Community Accountancy Service CIO
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Cromwell Bottom Wildlife Group
Trustees' report for the year ended 30 March 2024
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 Simon Day Chair David Langley Vice chair Hayley Cottrell Vice chair Robin Owen-Morley Graham Haigh Allan Wolfenden Michael Henshaw Bruce Hoyle Julie Jackson Jennifer Landells Tony Spilsbury Martin Staples Secretary Charity number 1176233 Registered in England and Wales Registered and principal address 184 Healey Wood Road Brighouse HD6 3RW Bankers Lloyds Bank Plc Nationwide Building Society Dudley Building Society 15 Blackheath Village Kings Park Road Principal Office Blackheath Northampton Harbour Buildings London NN3 6NW The Waterfront SE3 9LH Brierley Hill DY5 1LN Independent examiner Katy Sargeant ACA 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.
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Cromwell Bottom Wildlife Group
Trustees' report (continued) for the year ended 30 March 2024
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
Main achievements focused on restoration and improvement of two crucial and sensitive habitats on the reserve, namely, the lagoon and sphagnum bog.
The Lagoon has been partially cleared of encroaching saplings and reeds, enabling huge swathes to be opened up. This has had a significant impact on the number and variety of waterfowl recorded.
The sphagnum bog has significantly been cleared of encroaching saplings. This rare habitat is now in its natural state.
The bird viewing areas have been revitalised enabling a better experience for birdwatchers and photographers. Early in the new financial year, a new information display board will be installed.
There has been an increase in footfall to the Visitor Centre and the reserve. There is increased activity on our website and Facebook pages, particularly the community page on Facebook with many shared wildlife photos taken on the reserve. We have seen a recent increase in the number of volunteers supporting us in our work.
There are school visits almost all year round with an increase in the range of activities offered to enhance the primary school curriculum.
There has been an increase in requests from a wide range of local organisations wanting guided walks and activities. A number of these walks have raised funds for other charities.
Financial review
The net income for the year was £6,377, including net income of £9,536 on unrestricted funds and net expenditure of £3,159 on restricted funds after transfers.
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Cromwell Bottom Wildlife Group
Trustees' report (continued) for the year ended 30 March 2024
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £30,512.
Our reserve policy to not to allow unrestricted funds to fall below six months of operating costs which is calculated at £3,000.
We are also putting £20,000 funds aside to support a future project to install a feed from the canal to the lagoon to ensure it doesn’t dry out.
Approved by the board of trustees on 28/5/2024
S W Day (Trustee)
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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 30 March 2024, which are set out on pages 6 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
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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.
Katy Sargeant ACA
28/5/2024
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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Cromwell Bottom Wildlife Group
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 30 March 2024
| Notes 2024 Unrestricted funds £ Income from: Grants and donations (2) 8,486 Visitor centre income 27,636 Membership subscriptions 1,895 Book sales 70 Open day 1,041 Bank interest 150 Total income 39,278 Expenditure on: Tools and materials 3,198 Visitor centre consumables 7,114 Bird food 1,089 Administration 588 Insurance 625 Printing 359 Projects 2,736 Meeting expenses 100 Tractor and trailer 800 Charity donations 603 Training 908 Independent examination 654 Depreciation 12,340 Total expenditure 31,114 Net income / (expenditure) 8,164 Transfers between funds 1,372 Net movement in funds 9,536 Fund balances brought forward 47,069 Fund balances carried forward (3) 56,605 |
2024 Restricted funds £ - - - - - - - 370 - 803 - - 354 260 - - - - - - 1,787 (1,787) (1,372) (3,159) 4,408 1,249 |
2024 Total funds £ 8,486 27,636 1,895 70 1,041 150 39,278 3,568 7,114 1,892 588 625 713 2,996 100 800 603 908 654 12,340 32,901 6,377 - 6,377 51,477 57,854 |
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 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Cromwell Bottom Wildlife Group
Balance sheet
| as at 30 March 2024 2024 Unrestricted £ Fixed assets Tangible assets (4) 26,093 Total fixed assets 26,093 Current assets Debtors and prepayments (5) 2,427 Cash at bank and in hand (6) 29,459 Total current assets 31,886 Current liabilities: amounts falling due within one year Accruals 1,374 Total current liabilities 1,374 Net current assets / (liabilities) 30,512 Net assets 56,605 Funds Unrestricted funds 56,605 Restricted funds - Total funds 56,605 |
2024 Restricted £ - - - 1,249 1,249 - - 1,249 1,249 - 1,249 1,249 |
2024 Total £ 26,093 26,093 2,427 30,708 33,135 1,374 1,374 31,761 57,854 56,605 1,249 57,854 |
2023 Total £ 28,214 28,214 1,245 22,680 23,925 662 662 23,263 51,477 47,069 4,408 51,477 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 28/5/2024
S W Day (Trustee)
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Cromwell Bottom Wildlife Group
Notes to the accounts
for the year ended 30 March 2024
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. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
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.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
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Cromwell Bottom Wildlife Group
Notes to the accounts continued
for the year ended 30 March 2024
| 2 Grants and donations Rastrick Big Local North Halifax Partnership Ltd Community Foundation for Calderdale (CFFC) Gift aid Other grants and donations |
2024 Unrestricted funds £ - - - 79 8,407 8,486 |
2024 Restricted funds £ - - - - - - |
2024 Total funds £ - - - 79 8,407 8,486 |
2023 Total funds £ 1,500 1,292 2,500 1,279 8,581 15,152 |
|---|---|---|---|---|
| 3 Restricted funds North Halifax P/ship 1 CFFC Rastrick Big Local Fund name North Halifax P/ship 1 CFFC Rastrick Big Local |
Balance b/f Incoming Outgoing Transfers Balance c/f £ £ £ £ £ 1,166 - 1,157 - 9 1,742 - 370 (1,372) - 1,500 - 260 - 1,240 4,408 - 1,787 (1,372) 1,249 Purpose of restriction For site development. Towards benches, info boards and sundry fixtures and fittings. The transfer out is to reflect the purchase of fixed assets. To support transport of school children from Rastrick schools to Cromwell Bottom. |
|---|---|
| **4 ** | Tangible assets Cost At 1 April 2023 Additions At 30 March 2024 Depreciation At 1 April 2023 Charge for year At 30 March 2024 Net book value At 30 March 2024 At 31 March 2023 |
£ 4,451 1,671 6,122 1,484 2,041 3,525 2,597 2,967 Equipment |
£ 1,225 1,223 2,448 409 816 1,225 1,223 816 Computers and IT |
£ 6,448 5,897 12,345 2,346 4,115 6,461 5,884 4,102 Fixtures and fittings |
£ 25,411 1,428 26,839 5,082 5,368 10,450 16,389 20,329 Buildings and decking |
Total £ 37,535 10,219 47,754 9,321 12,340 21,661 26,093 28,214 |
|---|---|---|---|---|---|---|
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Cromwell Bottom Wildlife Group
Notes to the accounts continued
for the year ended 30 March 2024
| 5 Debtors and prepayments Prepayments Accrued income 6 Cash at bank and in hand Cash at bank Cash in hand |
2024 £ 2,348 79 2,427 2024 £ 30,408 300 30,708 |
2023 £ 545 700 1,245 2023 £ 22,480 200 22,680 |
|---|---|---|
7 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 £500 (2023: £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.
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Cromwell Bottom Wildlife Group
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 30 March 2024
| 2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 8,486 9,860 Visitor centre income 27,636 21,882 Membership subscriptions 1,895 1,715 Book sales 70 410 Open day 1,041 1,275 Bank interest 150 25 Total income 39,278 35,167 Expenditure Tools and materials 3,198 1,735 Visitor centre consumables 7,114 4,376 Bird food 1,089 237 Administration 588 240 Insurance 625 635 Printing 359 306 Projects 2,736 3,126 Meeting expenses 100 61 Tractor and trailer 800 25 Charity donations 603 350 Training 908 300 Independent examination 654 650 Depreciation 12,340 9,124 Total expenditure 31,114 21,165 Net income / (expenditure) 8,164 14,002 Transfers between funds 1,372 8,466 Net movement in funds 9,536 22,468 Fund balances brought forward 47,069 24,601 Fund balances carried forward 56,605 47,069 |
2024 Restricted funds £ - - - - - - - 370 - 803 - - 354 260 - - - - - - 1,787 (1,787) (1,372) (3,159) 4,408 1,249 |
2023 Restricted funds £ 5,292 - - - - - 5,292 - - 740 - - 558 174 - - - - - - 1,472 3,820 (8,466) (4,646) 9,054 4,408 |
2024 Total funds £ 8,486 27,636 1,895 70 1,041 150 39,278 3,568 7,114 1,892 588 625 713 2,996 100 800 603 908 654 12,340 32,901 6,377 - 6,377 51,477 57,854 |
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 |
|---|---|---|---|---|
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