## 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**
1
## 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.
2
## 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.
3
## 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: ……………..…..………….
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 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
5
## 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.
6
## 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: ……………..…..………….
7
## 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.
8
## 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|
|---|---|---|---|---|---|---|
9
## 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.
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 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|
|---|---|---|---|---|
11