Cromwell Bottom Wildlife Group
Charity number 1176233
Annual Report and Financial Statements
for the year ended 31 March 2025
Cromwell Bottom Wildlife Group
Annual Report and Financial Statements for the year ended 31 March 2025
| 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 31 March 2025
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: | The trustees during the financial year and up to and including the date the report was approved were: | 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 | Dudley Building Society | |
| 15 Blackheath Village | Principal Office | |
| Blackheath | Harbour Buildings | |
| London | The Waterfront | |
| SE3 9LH | Brierley Hill | |
| DY5 1LN | ||
| 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 31 March 2025
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
As a charity dedicated to the annual maintenance of a local nature reserve, our activities have, once again, focussed on works designed to preserve and repair the variety of habitats as we progress through the seasons.
Some of these include, nestbox repairs, coppicing willow and reeds in sensitive areas such as our lagoon and rare sphagnum bog, fence repairs, pulling up balsam away from wildflower meadows.
We have introduced trail cameras which capture the abundant wildlife which we are now able to show on a screen in our Visitor Centre. We have completed our annual painting of outdoor furniture and cleaned our indoor seating ready for the warmer weather.
Our work with local primary schools continues to be ever popular, offering a range of bespoke activities to offer hands on experiences such as pond dipping and minibeast hunting.
Many guided walks have taken place for a range of local organisations eg church groups, walking groups and those with disabilities. Our annual Open Day attracted many hundreds of visitors and we continue to enjoy fruitful links with several community organisations including those involved in promoting mental health.
Our maintenance of the reserve’s habitats enable many thousands of visitors to enjoy what is described as ‘the jewel in Calderdale’s crown’ and specifically the hundreds of schoolchildren, many of whom have never visited a nature reserve before to understand the importance of preserving our green spaces.
Financial review
The net income for the year was £11,926, including net income of £11,248 on unrestricted funds and net income of £678 on restricted funds after transfers.
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Cromwell Bottom Wildlife Group
Trustees' report (continued) for the year ended 31 March 2025
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £45,549.
Our reserve policy to not to allow unrestricted funds to fall below six months of operating costs which is calculated at £2,000.
A further £10,000 has been earmarked for the Lagoon project (added to the already earmarked £20,000) - this is a future project to install a feed from the canal to the lagoon to ensure it doesn’t dry out. We also received £5,000 donation during the year which we are ring fencing for a future project. These sums are shown as designated funds within the notes to the accounts and after adjusting for those, the remaining free reserves were £10,549.
Approved by the board of trustees on …………..……...…….
Signed: ………………..…………. (Trustee)
Name: ……………..…..………….
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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 31 March 2025, 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.
Signed: …………………………………… Name: Katy Sargeant ACA
Date: …………………….
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 31 March 2025
| Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 11,775 Visitor centre income 27,893 Membership subscriptions 1,855 Merchandise 786 Open day 1,768 Bank interest 821 Other income 1,085 Total income 45,983 Expenditure on: Tools and materials 3,286 Visitor centre consumables 6,609 Bird food 1,175 Administration 729 Insurance 1,013 Printing 811 Projects 10,963 Meeting expenses 138 Tractor and trailer 684 Charity donations - Training 176 Independent examination 708 Depreciation 14,143 Total expenditure 40,435 Net income / (expenditure) 5,548 Transfers between funds (3) 5,700 Net movement in funds 11,248 Fund balances brought forward 56,605 Fund balances carried forward (3) 67,853 |
2025 Restricted funds £ 7,627 - - - - - - 7,627 - - - - - 9 1,240 - - - - - - 1,249 6,378 (5,700) 678 1,249 1,927 |
2025 Total funds £ 19,402 27,893 1,855 786 1,768 821 1,085 53,610 3,286 6,609 1,175 729 1,013 820 12,203 138 684 - 176 708 14,143 41,684 11,926 - 11,926 57,854 69,780 |
2024 Total funds £ 7,986 27,636 1,895 70 1,041 150 500 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 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Cromwell Bottom Wildlife Group
Balance sheet
| as at 31 March 2025 2025 Unrestricted £ Fixed assets Tangible assets (4) 22,304 Total fixed assets 22,304 Current assets Debtors and prepayments (5) 1,027 Cash at bank and in hand (6) 45,345 Total current assets 46,372 Current liabilities: amounts falling due within one year Creditors and accruals (7) 823 Total current liabilities 823 Net current assets / (liabilities) 45,549 Net assets 67,853 Funds Unrestricted funds General unrestricted funds 32,853 Designated funds (8) 35,000 Unrestricted funds 67,853 Restricted funds - Total funds 67,853 |
2025 Restricted £ - - - 1,927 1,927 - - 1,927 1,927 - - - 1,927 1,927 |
2025 Total £ 22,304 22,304 1,027 47,272 48,299 823 823 47,476 69,780 32,853 35,000 67,853 1,927 69,780 |
2024 Total £ 26,093 26,093 2,427 30,708 33,135 1,374 1,374 31,761 57,854 36,605 20,000 56,605 1,249 57,854 |
|---|---|---|---|
The financial statements were approved by the board of trustees on …………..……...…….
Signed: ……………...………….…. (Trustee)
Name: ……………..…..………….
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Cromwell Bottom Wildlife Group
Notes to the accounts
for the year ended 31 March 2025
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
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 31 March 2025
| 2 Grants and donations Rastrick Big Local Calderdale Met. District Council (CMBC) Other donations 3 Restricted funds Balance b/f £ North Halifax P/ship 1 9 Rastrick Big Local 1,240 Rastrick Big Local - CMBC - 1,249 |
2025 Unrestricted funds £ - - 11,775 11,775 Incoming £ - 1,500 5,700 427 7,627 |
2025 Restricted funds £ 7,200 427 - 7,627 Outgoing £ 9 1,240 - - 1,249 |
2025 Total funds £ 7,200 427 11,775 19,402 Transfers £ - - (5,700) - (5,700) |
2024 Total funds £ 7,986 7,986 Balance c/f £ - 1,500 - 427 1,927 |
|---|---|---|---|---|
Purpose of restriction
Fund name Purpose of restriction North Halifax P/ship 1 For site development. Rastrick Big Local To support transport of school children from Rastrick schools to Cromwell Bottom. Rastrick Big Local For solar panels - the transfer relates to the purchase of fixed assets, which once purchased, become unrestricted in nature. CMBC
Towards QR code signage.
| 4 **5 ** |
Tangible assets Cost At 1 April 2024 Additions Disposals At 31 March 2025 Depreciation At 1 April 2024 Depn reversed re. disposals Charge for year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 Debtors and prepayments Prepayments Accrued income |
£ 6,122 409 - 6,531 3,525 - 2,178 5,703 828 2,597 Equipment |
£ 2,448 631 - 3,079 1,225 - 1,026 2,251 828 1,223 Computers and IT |
£ 12,345 6,268 (4,611) 14,002 6,461 (1,537) 4,472 9,396 4,606 5,884 Fixtures and fittings |
£ 26,839 6,276 - 33,115 10,450 - 6,623 17,073 16,042 16,389 2025 £ 892 135 1,027 Buildings and decking |
Total £ 47,754 13,584 (4,611) 56,727 21,661 (1,537) 14,299 34,423 22,304 26,093 2024 £ 2,348 79 2,427 |
|---|---|---|---|---|---|---|
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Cromwell Bottom Wildlife Group
Notes to the accounts continued
for the year ended 31 March 2025
----- Start of picture text -----
6 Cash at bank and in hand 2025 2024
£ £
Cash at bank 47,022 30,408
Cash in hand 250 300
47,272 30,708
7 Creditors and accruals 2025 2024
£ £
Creditors 63 -
Accruals 760 1,374
823 1,374
8 Designated funds Balance b/f Incoming Outgoing Transfers Balance c/f
£ £ £ £ £
- -
Lagoon development 20,000 10,000 30,000
- - -
Other project 5,000 5,000
- -
20,000 15,000 35,000
Fund name Purpose of designation
Lagoon development Funds set aside by the trustees towards the cost of the future project to
install a feed from the canal to the lagoon to ensure it doesn’t dry out
Other project
----- End of picture text -----
9 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.
| 10 Agent funds Macmillan Cancer Support Mable's Meals |
Balance b/f £ - - - |
Incoming £ 474 513 474 |
Outgoing £ 474 513 474 |
Balance c/f £ - - - |
|---|---|---|---|---|
Fund name
Additional information
Macmillan Cancer Support Donations collected on behalf of Macmillan Cancer Support and paid over in the year.
Mable's Meals
Donations collected on behalf of Mable's Meals and paid over in the 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 31 March 2025
| 2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 11,775 7,986 Visitor centre income 27,893 27,636 Membership subscriptions 1,855 1,895 Merchandise 786 70 Open day 1,768 1,041 Bank interest 821 150 Other income 1,085 500 Total income 45,983 39,278 Expenditure Tools and materials 3,286 3,198 Visitor centre consumables 6,609 7,114 Bird food 1,175 1,089 Administration 729 588 Insurance 1,013 625 Printing 811 359 Projects 10,963 2,736 Meeting expenses 138 100 Tractor and trailer 684 800 Charity donations - 603 Training 176 908 Independent examination 708 654 Depreciation 14,143 12,340 Total expenditure 40,435 31,114 Net income / (expenditure) 5,548 8,164 Transfers between funds 5,700 1,372 Net movement in funds 11,248 9,536 Fund balances brought forward 56,605 47,069 Fund balances carried forward 67,853 56,605 |
2025 Restricted funds £ 7,627 - - - - - - 7,627 - - - - - 9 1,240 - - - - - - 1,249 6,378 (5,700) 678 1,249 1,927 |
2024 Restricted funds £ - - - - - - - - 370 - 803 - - 354 260 - - - - - - 1,787 (1,787) (1,372) (3,159) 4,408 1,249 |
2025 Total funds £ 19,402 27,893 1,855 786 1,768 821 1,085 53,610 3,286 6,609 1,175 729 1,013 820 12,203 138 684 - 176 708 14,143 41,684 11,926 - 11,926 57,854 69,780 |
2024 Total funds £ 7,986 27,636 1,895 70 1,041 150 500 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 |
|---|---|---|---|---|
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