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