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2021-12-31-accounts

~ ~
The advancement
ofeducation
for the public benefit
in
environmental
and plant science with particular
reference to the
Summary
ofthe objects
charity set out in its
governing
document
ofthe ecosystems ofSouthern
Africa in particular
but not exclusively
providing
funding
support to the Buffelskloof Herbarium
and
Research Centre
in its research work and to enable students
conservation
and plant environmental
sciences to carry out
by
of
academic research.
Funds (f9,691)were transferred
tothe Buffelskloof Education and
Research Public Benefit Organisation
in South Africa. This supports
the
Buffelskloof Research Centre (now known as the Buffelskloof Field
Station) near Lydenburg,
Mpumalanga.
This world class research centre is open to scientific visitors from all over
Summary ofthe main the world at highly subsidised
rates.
activities undertaken for the It has an international
reputation
as an important
and very useful regional
public benefit in relation to centre. Recent publications
by the staff include the Trees and Shrubs
of
these objects (include within Mozambique
(lead author John Burrows) described
by staff at the Royal
this section the statutory Botanical Gardens
Kew as one ofthe most important
and useful
declaration that trustees have books ever written on African Botany.
had regard tothe guidance African students
write movingly
of how they have benefitted
from stays at
issued by the Charity the centre either doing research
in the herbarium
collection and
Commission
on public
surrounding
exceptional
botanical reserve or on thesis writing workshops.
benefit) The training ofyoung Africans
in the conservation
oftheir heritage
is
incredibly
important.
The trustees have had regard to the guidance
issued by the Charity
Commission
on public benefit.
~ ~ ~ ~
~
r
Summary ofthe main
achievements
ofthe charity
during the year
The Trust supported
in particular
the training ofHerbarium
staff as well
as the general
running
costs ofthe centre with its world class Herbarium
and research facilities.
Although
there were, because ofthe pandemic,
fewer visitors than usual
the trust was able to help insure the continuation
ofthe centre after
the
retirement
ofthe Curator and Herbarium
Manager.
The reserves are invested
in the Cazenove
Charity Responsible
Multi
Brief statement ofthe Asset Fund.
charity's policy on reserves
Details ofany funds materially
in deficit

Pwfeam RSimmons FRS
Dr N Maurice OBE
Mr G Read WB
Mra PRae MA
DrA Rae
MrJtacey BA
Charily number 1179803
Principal address Waariook House
WttCOt
Pewsey
VVtttshire
SN9 5NS
Independent examiner Brown Warner LLP
38Northgate
Newark~Trent
Notts
NG24 1EZ
Bankers Natwest
30 High Street
Ctxppenham
Wttshire
SN15 3HB
Solicitors Skadden. Arps, State, Meagher &Rom (UK) LLP
40Bank Street
Canary whart
London
E145DS

.'trrtement otTrustees' responsibilities
independent exmrsner's report

Un strtcted Un stricted
funds funds
2021 2020
Notes 6 6
lgggttafmtK
Donasons and iegaies 57,857 7,562
979
Charitable
acfiwses
9.691 6.236
Total expenditure 10.670 6,621
Net gainsltiosses) on investments 5.332
Net movement In funds 52.519
Furcal balances st 1 January 2021 1,949
Fund balances at $1December 2021

2021 2020
k
Irlxed assets
invesanents 10 fia,070
Current assets
Cash Cbank and in hand
Creditors: amounts failing due within
one )rear 12 (600)
Net current (liabaities)Insects (210) 1,949
Total assets less cunent fiabilides 1,949
Income funds
Vnresu)cted
funds
1,949

1 Accounting
policies
(Continued)
1.5 Expenditure
Expcndturc
is rccoglsscd once 5»re is a iogai or canstrucbvc
obkgabon to bansfcr cool»mic btx»fit toa
third party,
it is probable that atransfer ofeconomic bsne8$ wiN be required
in selfiement,
and the amount
ofihe obfigafian can be measured
reliably.
Expenditure
isdassified
by acfivky. The costs af each ackvity are made up of5» total of direct costs and
shared casts, induding
support casts involved
in underiaking
each acbvity. Direct casts afiributsble
to a
sing» activity are aaocsted direcpy to that activity. Bhsred costs which contribute
to more 5»n one scfivfiy
and support costs which are not afiribulab»
toasingS activity are apaolbor»d
between 5»se actlvtfics on
a bsiris conastent
with the use af esouroes. Cenlral sialf casts ae asocaled an the basis of5me spelt.
and depredation
charges are $5ouned an the portion ofthe asset's use.
1.5 Fixed asset inveshnents
FrXed asset inVCSOnents
arC Inrbaiiy
measured
at~pnoe
CXCIUdlrlg Iiansattlon
COSIS, arid me
subsequsnfiy
measured
at fair value at each reparbng
date.
Changes
in fair value are recognised
in net
incoiner(expenditure)
forthe year. Transacbon costs are expcnsed as hcurrsd.
1.7 Cash and cash equivalents
Cash and cash equkrrdcnts
indude cash in hand. deposks
held st caN wkh banks, other short-term
Squid
inveslmenls
with ongs»l
matunbes
ol Nvee
months
or less, snd bank ovcrdralls.
Bank overdrafts ~
shown within banawings
in current
liabTTifiss.
Bask ifnancNSI assets
Basic financial
assets,
which
indude
debtors
and cash and
bank bakrnccs.
are
inifiafiy
measured
at
iransscfion
price induding
transsdion
assis snd are subsequently
csnicd at smartiscd
cost using ths
effecfive interest method uniate the arrangement
consbtutes afinandng
transaction.
where the trsnsac5on
is measured
st the present
value of the future receipts discounted
at a market rate of interesL
Financial
assets dssstlied ss reasivable
within one year are nol amortisad.
Bask ffnaned Nsbgftfcs
Basic financial
liabifibea
induding
credikxs
and bank loans we initially
recognised
at kansacfion
price
ul$$$$ Ihe arrangement~s finsncing
trsnssdion,
where the debt instrument
is measured
st the
present vak» ofthe future payments
discounted
at s n»lkct rate of irnerest
Flnsncid
Nabifees dsssified
as payatxe withki one year ara not amorfised.
Trade creditors are abfigsdons to psy forgoods or services 5»t hove been soquired
in5» ordinary
course
of opcisfions
from suppscis. Amoums
paysbtc src dasslficd as current
NabNN»s
If payment
is dUc within
one year ar less. If not, they are preswitad as non-cixient
Nabfifiies. Trade cierfitors are recognised
inisafiy
at iransactian
price andsu~ measured
at amorbsad cost using the egscbve interest melhod.
2 Critical accounfing estimates and judgements
In the
sppficadon
af the trust's
accaunting
policies,
the Trustees
are required
to make judgements,
estimates
and assumpsons
about the carrying amount ofassets and lisbilee$5»t w» nat readfiy apparent
from other sources. The csbmdes
snd assodatcd
sssumpbons
are based on historical e perisnos
snd
other factors that we cansidsred
to be relevanL Actud resuNS may diller from Ihese csfimatcs.
The esamates
snd lxidertykig
sssrxnpfians
are reviewed
an an angoing
basis. Revisions
to accounbng
estimates ac recognised
in the penod
in whch tl» estimate
is revised where the reviaon ageds only that
period, ar in lhs period ofthe revision and future poriods where the revision «Neds both current and future
periods

Unrestcted UnresbicM
funds funds
2021 2020
8
57,857 7.582
ftalstng fun ds
Unreeicted Un esticted
funds funds
202t 2020
Frsxlraising and pubttcrty
Other fundraiserg costs 979 385
979
Grant fundtng ofactivities (see note 6)
6 Grants payable
2021t
Grants to insbtubons.
Belfestrtoof Field 8tation 8,891
Gmnts to individurds
9,891

The trust had no paid employees The trust had no paid employees duisig the year.
8 Net gainer(losses)
orl
Invesllents
Un stricted tolal
funds
2020
Revaluation
ofinvestmenls
5.332
10 Fixed asset invesbnents
I.lated
investments
6
Costorvaluation
At 1 January 2021
Addiscns
Vsiuilbon changes
At 31 DOCember 2021 55.678
Impairment
At 1 January 2021
Dispossls 1.000
At 31 Decembtv 2021 1.000
Canylng
amount
At 31 December 2021
54,678
At 31 December 2020
11 Bnsncisl instruments 2021
6
Canylng
amount of6nsncfal assets
Instiumerss
measured
at fair value through
profit orless 54,678