## **EAST KESWICK WILDLIFE TRUST** **Registered charity no 1182308** **TRUSTEES ANNUAL REPORT AND ACCOUNTS** **YEAR ENDED 31 MARCH 2023** ## **EAST KESWICK WILDLIFE TRUST YEAR ENDED 31 MARCH 2023** ## **CONTENTS** ||Page| |---|---| |Legal and Administrative Information|3| |Trustees Annual Report|4 - 6| |Independent Examiners Report|7| |Statement of Receipts and Payments|8| |Statement of Assets and Liabilities|9| |Notes to the Financial Statements|10 -13| 2 ## **EAST KESWICK WILDLIFE TRUST** ## **YEAR ENDED 31 MARCH 2023** ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **Reference** The Charity is called East Keswick Wildlife Trust (the “Trust”). The Trust is a registered charity which is set up as a Charitable Incorporated Organisation (CIO). The constitution governing the CIO is dated 6 February 2019. Up until February 2021 the Trust was governed by a constitution adopted on 4 June 1992 and amended on 15 October 1992 and 11 May 1998. ## **Registered Charity Number:** 1182308 ## **Registered Office** c/o Mr David Smith Greenfield, Whitegate, East Keswick Leeds LS17 9HB ## **Website** : https://www.ekwt.org.uk ## **Trustees at 31 March 2023** D Smith M Smith S Bottrell A Turner P Holmes M Harrison T Meadley E Woolley E Wren P Delaney ## **Officers of the Trust** D Smith Chairman S Bottrell Vice Chairman M Harrison Treasurer T Meadley and E Woolley Membership Secretaries P Holmes Publicity and newsletters D Lord Secretary ## **Main Bankers** Santander UK plc 2 Triton Square Regent’s Place London, NW1 3AN ## **Independent Examiner** Nigel Wyatt Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF 3 ## **EAST KESWICK WILDLIFE TRUST** ## **YEAR ENDED 31 MARCH 2023** ## **TRUSTEES’ ANNUAL REPORT** ## **Structure and governance** East Keswick Wildlife Trust (the “Trust”) is a registered charity which is set up as a Charitable Incorporated Organisation (CIO). The constitution governing the CIO is dated 6 February 2019. Up until February 2021 the Trust was governed by a constitution adopted on 4 June 1992 and amended on 15 October 1992 and 11 May 1998. The members of the Trust or the existing charity trustees may appoint a new charity trustee at any time subject to the maximum number of charity trustees which is 12. Otherwise any appointments as charity trustees are to be confirmed by the decision of the members of the Trust at the Annual General Meeting. ## **Objectives and activities** The objectives of the Trust are: - To promote the conservation, maintenance and study of places and objects of botanical, zoological, geological, ecological or scientific interest in the Parish of East Keswick and elsewhere. - To establish, form, own and maintain sanctuaries or reserves for the conservation of flora and fauna. - To promote the education of the public, particularly young people, in the understanding, enjoyment and conservation of natural flora and fauna. - To promote, organise and carry out study and research in the principles and practice of nature conservation, and to publish useful results of such research. - To co-operate with other bodies of allied interest where this may assist in attaining the aim of the Trust - To liaise with voluntary and statutory bodies involved in local land use and development, and to advise on the management of sites. ## **Review of the Period** The Trustees are pleased to report they have actively pursued all the objectives of the Trust over the previous twelve months. In November 2022, the Trust was successful in its bid to acquire the second largest land purchase in its 30 year history, a 23 acre wildflower rich site in Bardsey, saving it from an uncertain future. There has been a delay in receiving the promised funding from Leeds City Council but the Trust expects to complete this purchase early in the next financial year. It is then the Trust’s plan to work with the Yorkshire Dales Rivers Trust, the Woodmeadow Trust, Bardsey Parish Council and others in realising the huge potential this site has to offer for natural flood management, wildlife restoration and education. 4 ## **EAST KESWICK WILDLIFE TRUST** ## **YEAR ENDED 31 MARCH 2023** ## **TRUSTEES’ ANNUAL REPORT** The Trustees are committed to apply the Trust’s financial reserves to support this purchase since, after botanical surveys were carried out, it was clear that this was an important local wildlife rich site and this was a once in a lifetime opportunity to acquire it. The Trustees sincerely thank all the members of the Trust and all those other bodies who contributed to this major fundraising effort to enable the Trust to purchase this site. The Trust owns 65 acres of land and has management agreements and leases on a further 35.5 acres. In total, it has just over 100 acres of land under its management. On these acres we have established four nature reserves with public access and the Bardsey land acquisition will eventually become a fifth nature reserve, adding to the Trust’s local efforts to secure safe havens on local sites of wildlife importance, and providing public access. It is important to recognise the Trust’s successes over the past three decades, but in doing so it is critical to recognise that our wildlife is still in serious trouble and therefore it will be necessary to redouble our efforts as there are continuing declines in much of British wildlife. Looking at the bigger picture, it was disappointing that recent announcements relating to the Government’s five key priorities for 2023 made no mention of our environment or any action to mitigate climate change – perhaps some of the most depressing news of 2023. The work of the Trust depends on its army of volunteers, not only in its administration but also on the ground. Every week up to 30 volunteers work on the Trust’s conservation projects, reserves management and local habitat restoration. Volunteering is also very valuable to the Trust since the volunteers provide their time for free and the Trust owes a huge thank you for all the efforts of all the volunteers throughout the year. To support the work of our volunteers the Trust does incur costs on insurance, machinery, tools and equipment which all require funding. The Trust is very grateful for every penny it receives and equally important for the continued support from our local community. The Trust would like to take on more projects, where possible, and inspire and involve more people in nature conservation. Going forward the Trust will need to look for new sources of funding and income streams to continue with this valuable conservation work over the coming years if these goals are to be achieved. The Trust hopes that all of its supporters will continue to donate and help the Trust to achieve the aims and objectives of the Trust so that, with this support, the local environment will have more butterflies, birds, bees and quality green space that our children and future generations can enjoy. ## **Financial Accounts** In summary, the activities for the year resulted in a surplus of receipts over payments of £9,216 (2022 : £4,981). In addition during this year the substantial sum of £240,863 has been contributed to the Trust in response to the Appeal for funds to help the Trust purchase the land in Bardsey, which has been referred to above. Further funds have been pledged to the Trust in respect of this Appeal which will be reflected in the accounts for the following financial year at the same time as the completion of this purchase will be reported in the Trust’s accounts. 5 ## **EAST KESWICK WILDLIFE TRUST** ## **YEAR ENDED 31 MARCH 2023** ## **TRUSTEES’ ANNUAL REPORT** For the first time the Trustees have utilised the option available to a charity to prepare the year end accounts on a cash accounting basis (receipts and payments) instead of preparing the accounts on an accruals based accounting policy following the Charities Statement of Recommended Practice. At 31 March 2023 the net assets of the Trust amounted to £356,338 (2022 : £107,044) including cash funds of £263,247 (2022 : £13,953). As discussed above the significant increase in these balances from 2022 to 2023 relates mainly to the funds received from the Appeal in 2023. The Trustees are satisfied that the Trust has adequate cash resources to enable it to continue in operation and meet its financial obligations going forward. ## **Public Benefit statement** In carrying out the objectives and activities of the Trust, the Trustees consider that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. ## **Trustees’ responsibilities** Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to: - Select suitable accounting policies and then apply them consistently; - Make judgements and estimates that are reasonable and prudent; - State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its operations. The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees' annual report was approved and signed on behalf of the board of trustees by: _______________ David Smith (Chairman) 6 ## **EAST KESWICK WILDLIFE TRUST** ## **YEAR ENDED 31 MARCH 2023** ## **INDEPENDENT EXAMINERS REPORT** I report to the trustees on my examination of the financial statements of East Keswick Wildlife Trust ('the charity') for the year ended 31[st] March 2023. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and 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 confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies. 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 Act; or 2. the financial statements do not accord with those records; or 3. the financial statements 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. Nigel Wyatt BSC FCA Date: 07/02/2024 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF **7** ## **EAST KESWICK WILDLIFE TRUST** ## **YEAR ENDED 31 MARCH 2023** ## **STATEMENT OF RECEIPTS AND PAYMENTS** |**RECEIPTS**
INCOME FROM CHARITABLE ACTIVITIES
MEMBERS’ SUBSCRIPTIONS
DONATIONS AND OTHER INCOME
APPEALS
**TOTAL RECEIPTS**
**PAYMENTS**
**DIRECT CHARITABLE EXPENDITURE**
**OTHER EXPENDITURE**
**CAPITAL EXPENDITURE**
**TOTAL PAYMENTS**
**NET RECEIPTS / (PAYMENTS)**
**NET MOVEMENT IN FUNDS (CASH)**
TOTAL FUNDS (CASH) BROUGHT FORWARD
TRANSFERS
TOTAL FUNDS (CASH) CARRIED FORWARD
FUNDS REPRESENTED BY
GENERAL (UNRESTRICTED) FUNDS
RESTRICTED FUNDS|2023
Unrestricted
Restricted Total Funds
Funds
Funds
£
£
£
20,823
0
20,823
3,332
0
3,332
567
0
567
0
240,863
240,863
24,722
240,863
265,585
13,644
13,644
1,862
785
2,647
0
0
15,506
785
16,291
9,216
240,078
249,294
13,953
0
13,953
0
23,169
240,078
263,247
23,169
23,169
240,078
240,078
23,169
240,078
263,247|2022
Total Funds
£
19,228
3,702
458
0
23,388
13,144
1,663
3,600
18,407
4,981
8,972
0
13,953
13,953
0
13,953| |---|---|---| 8 ## **EAST KESWICK WILDLIFE TRUST** ## **YEAR ENDED 31 MARCH 2023 STATEMENT OF ASSETS AND LIABILITIES** |**FIXED ASSETS**
HERITAGE ASSETS
OX CLOSE WOODS
ELLIKER FIELD
ELLIKER WOOD
TANGIBLE FIXED ASSETS
TOTAL FIXED ASSETS
**NET CURRENT ASSETS**
BANK AND CASH BALANCES
LESS : CURRENT LIABILITIES
**NET ASSETS**|2023
£
25,451
26,810
31,117
83,378
9,713
93,091
263,247
0
263,247
356,338|2022
£
25,451
26,810
31,117
83,378
9,713
93,091
13,953
0
13,953
107,044| |---|---|---| ## Note As the accounts are prepared on a cash basis, there is no formal Balance Sheet or Statement of the Financial Position required. Instead a Statement of Assets is provided which shows the net assets position of the charity at the year end. The figures for fixed assets above are based on the value taken from the accounts for 2022 that were prepared under the accruals basis of accounting. 9 ## **EAST KESWICK WILDLIFE TRUST** ## **YEAR ENDED 31 MARCH 2023** ## **1. Notes to the Financial Statements** ## **Basis of preparation** The financial statements have been prepared on a cash basis when receipts and payments take place through the Trust’s bank and building society accounts. ## **Assessment of Going Concern** Preparation of the accounts is on a going concern basis. The Trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern. ## **Fund Accounting** General unrestricted income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the Trust’s charitable objectives. Restricted income funds are funds which are to be used in accordance with specific restrictions imposed by the donor and/or under the terms related to a specific appeal. ## **Incoming Resources** All incoming resources are recognised once the charity has entitlement to the resources and the money has been paid to the Trust. ## **Resources expended** Expenditure is recognised on a cash basis when payments have been made through the Trust’s accounts. ## **Taxation** The Trust is exempt from tax on its charitable activities. 10 ## **EAST KESWICK WILDLIFE TRUST** ## **YEAR ENDED 31 MARCH 2023** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **2. ANALYSIS OF RECEIPTS** |**2. ANALYSIS OF RECEIPTS**|||| |---|---|---|---| ||Unrestricted|Restricted|Total Funds| ||Funds|Funds|2023| ||£|£|£| |**INCOME FROM CHARITABLE ACTIVITIES**|||| |GRANTS RECEIVED FROM RURAL PAYMENTS AGENCY|16,169||16,169| |SALE OF CHARCOAL|2,147||2,147| |SALE OF LOGS|2,007||2,007| |MANAGEMENT FEE - EK PARISH COUNCIL|500||500| |**MEMBERS’ SUBSCRIPTIONS**|20,823|0|20,823| |ANNUAL SUBSCRIPTIONS|2,605||2,605| |GIFT AID TAX REFUND|727||727| |**DONATIONS AND OTHER INCOME**|3,332|0|3,332| |DONATIONS|132||132| |SUNDRY INCOME|435||435| |**APPEALS**|567|0|567| |BARDSEY FIELDS CAMPAIGN||218,553|218,553| |GIFT AID TAX REFUND||22,310|22,310| |**TOTAL INCOME**|0
24,722|240,863
240,863|240,863
265,585| |**INCOME FROM CHARITABLE ACTIVITIES**|Unrestricted
Funds
£|Restricted
Funds
£|Total Funds
2022
£| |GRANTS RECEIVED FROM RURAL PAYMENTS AGENCY|14,338||14,338| |SALE OF CHARCOAL|2,440||2,440| |SALE OF LOGS|1,950||1,950| |MANAGEMENT FEE - EK PARISH COUNCIL|500||500| |**MEMBERS’ SUBSCRIPTIONS**|19,228|0|19,228| |ANNUAL SUBSCRIPTIONS|2,949||2,949| |GIFT AID TAX REFUND|753||753| |**DONATIONS AND OTHER INCOME**|3,702|0|3,702| |DONATIONS|168||168| |SUNDRY INCOME|290||290| |**TOTAL INCOME**|458
23,388|0
0|458
23,388| 11 ## **EAST KESWICK WILDLIFE TRUST** ## **YEAR ENDED 31 MARCH 2023** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **3. ANALYSIS OF PAYMENTS** |**3. ANALYSIS OF PAYMENTS**|||| |---|---|---|---| ||Unrestricted|Restricted|Total Funds| ||Funds|Funds|2023| ||£|£|£| |**DIRECT CHARITABLE EXPENDITURE**|||| |CONSERVATION COSTS|8,630||8,630| |VEHICLE / MACHINERY COSTS|4,166||4,166| |LEGAL COSTS RE LEASE OF FITTS LANE FIELDS|0||0| |GRANT APPLICATION FEES|288||288| |FIRST AID COURSE FEES|560||560| |**OTHER EXPENDITURE**|13,644|0|13,644| |ADMINISTRATION|514||514| |INSURANCE|835||835| |DEPRECIATION|0||0| |NEWSLETTERS/POSTAGE|513||513| |BARDSEY FIELDS CAMPAIGN EXPENSES|0|785|785| |**TOTAL EXPENDITURE**|1,862
15,506|785
785|2,647
16,291| |**DIRECT CHARITABLE EXPENDITURE**|Unrestricted
Funds
£|Restricted
Funds
£|Total Funds
2022
£| |CONSERVATION COSTS|9,749||9,749| |VEHICLE / MACHINERY COSTS|2,859||2,859| |LEGAL COSTS RE LEASE OF FITTS LANE FIELDS|200||200| |GRANT APPLICATION FEES|336||336| |FIRST AID COURSE FEES|0||0| |**OTHER EXPENDITURE**|13,144|0|13,144| |ADMINISTRATION|214||214| |INSURANCE|835||835| |DEPRECIATION|0||0| |NEWSLETTERS/POSTAGE|614||614| |BARDSEY FIELDS CAMPAIGN EXPENSES|0||0| |**CAPITAL EXPENDITURE**|1,663|0|1,663| |PURCHASE OF EQUIPMENT|3,600|0|3,600| |**TOTAL EXPENDITURE**|18,407|0|18,407| 12 ## **EAST KESWICK WILDLIFE TRUST** ## **YEAR ENDED 31 MARCH 2023 NOTES TO THE FINANCIAL STATEMENTS** ## **4. RESTRICTED FUNDS** The total restricted funds balance carried forward of £240,078 related to the purchase of a 23 acre wildflower rich site in Bardsey, which was completed in May 2023. ## **4. RELATED PARTIES** No related party transactions took place during the year other than the reimbursement of expenses incurred by trustees for the day to day running of the Trust. 13