**Charity number: 1182974** 

## **DARTMOOR PRESERVATION ASSOCIATION** 

## **UNAUDITED** 

**TRUSTEES' REPORT AND FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 DECEMBER 2023** 




**DARTMOOR PRESERVATION ASSOCIATION** 

## **CONTENTS** 

||Page|
|---|---|
|**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1|
|**Trustees' Report**||
|**Independent Examiner's Report**|16 - 17|
|**Statement of Financial Activities**|18|
|**Balance Sheet**|19|
|**Notes to the Financial Statements**|20 - 34|





**DARTMOOR PRESERVATION ASSOCIATION** 

## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023** 

|**Trustees**|John Howell, Chairman|
|---|---|
||Kate Ashbrook, Acting Vice Chair|
||Alison Clish Green|
||William Fell|
||Jane Marchand|
||Keith Ryan (deceased 2 May 2023)|
||John Skinner|
||Claude Williams|
||Nathan Fuller (appointed 14 January 2023)|
||Gian Ellis (appointed 14 January 2023)|
||Amanda Barton (appointed 9 April 2024)|
||Amita Raval (appointed 9 April 2024)|
|**Charity registered**<br>**number**<br>1182974<br>**Principal office**<br>Old Duchy Hotel<br>Tavistock Road<br>Princetown<br>Yelverton<br>Devon<br>PL20 6QF<br>**Chief executive officer**<br>Tom Usher<br>**Accountants**<br>Bishop Fleming LLP<br>Chartered Accountants<br>Salt Quay House<br>4 North East Quay<br>Sutton Harbour<br>Plymouth<br>PL4 0BN<br>**Bankers**<br>Natwest Bank plc<br>1 Church Street<br>St Austell<br>Cornwall<br>PL25 4AW<br>**Solicitors**<br>Trowers & Hamlins<br>The Senate<br>Southernhay Gardens<br>Exeter<br>Devon<br>EX1 1UG<br>**Independent Financial**Thomas Westcott, Chartered Financial Planners<br>**Advisers**<br>Southernhay East<br>Exeter<br>St. James's Place Wealth Management<br>Plymouth International Business Park||



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**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **The Trustees present their annual report, together with the financial statements of the Charity, for the year ended 31 December 2023.** 

The financial statements comply with the Charities Act 2011, the Constitution, and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)”. 

The accounts have been prepared under the Accruals basis, due to the level of income in the year. The independent examination of accounts has been conducted by Bishop Fleming Accountants LLP of Plymouth. 

## **(A)     STRUCTURE, GOVERNANCE AND MANAGEMENT** 

The principal object of the charity is the conservation, preservation, protection and enhancement of the landscape, antiquities, flora and fauna, natural beauty, cultural heritage, and the scientific merit of Dartmoor. 

The DPA is a Charitable Incorporated Organisation governed by its Constitution dated 25th May 2019. It is registered as a charity with the Charity Commission. 

Details of the Trustees who served throughout the year are included in the Reference and Administrative details at the beginning of this report. 

The Trustees have devolved responsibility for day-to-day management of the Charity to the key management personnel. The key management personnel comprise the Chief Executive, the Financial Administrator, and the Communications Officer. The key management personnel implement the policies laid down by the Trustees and report back to them on performance. 

There have been no changes in the objectives since the adoption of the Constitution in May 2019. 

## **(B)     OBJECTS AND POLICIES** 

The Objects of the Association, as set out in its Constitution are: 

The conservation, preservation, protection and enhancement of the landscape, antiquities flora and fauna, natural beauty, cultural heritage, and the scientific merit of Dartmoor for the public benefit, in particular but not exclusively by: 

1. The protection and preservation of public access to and on Dartmoor subject to the ancient rights of commoners; 

2. The preservation in the public interest of the Dartmoor Commons and for this purpose to assist and co-operate with the commoners and any organisation in achieving this object; 

3. The study of and the recording and publication of information upon the antiquities, history, and natural history of Dartmoor; and 

4. The study, in co-operation with other bodies, of future trends on Dartmoor and the putting forward of ideas to ensure their development along lines in harmony with the above objects. 

These Objects are considered in formulating the Association’s strategy and policies and in making decisions on whether or not to support a specific project. 

The Trustees regularly review the Association’s Objects and make sure that they continue to be relevant, appropriate, and up to date. 

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**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

Over the years, the Association has developed a range of policies which support these Objects, dealing with some of the main issues on Dartmoor. Policies are discussed and formulated at regular meetings of the Board of Trustees. They are subject to regular review and amendment where appropriate. 

The Association’s policies are as follows: 

1. The DPA supports and promotes the right of public access to all Common Land on Dartmoor; to Access Land under the Countryside and Rights of Way Act 2000; to all Rights of Way; and to all land that has traditional public access. (“Public Access” means access on foot, bicycle, or horseback in accordance with relevant legislation or regulations.) 

2. The DPA supports and promotes the listing of land under the CRoW Act, including newtakes and rough grazing, whilst remaining sensitive to areas of Dartmoor where habitat conditions may require limited or no access. 

3. The DPA is opposed to fencing on Dartmoor Access Land where none existed beforehand, unless there is an overriding need which cannot be met by alternative means. In the case of dry-stone walls, the DPA supports traditional rebuilding with stone. 

4. The DPA supports the protection of all ancient monuments, whether scheduled or not, and seeks the preservation of these, and the artefacts and buildings found on Dartmoor. 

5. The DPA supports the preservation of the natural habitats found on Dartmoor and seeks, wherever they are threatened, to find the means to provide the necessary protection. 

6. The DPA recognises the invasive nature of bracken, gorse and some other native and non-native flora and fauna to archaeological sites and will pursue ways of bringing them under control. 

7. The DPA is opposed to the extension of China clay workings on Dartmoor and adjacent land. 

8. The DPA is opposed to military live firing on Dartmoor and holds the view that military training on Dartmoor is incompatible with its status as a national park. 

9. The DPA supports traditional extensive hill farming on Dartmoor and small scale local traditional industries. 

10. The DPA is opposed to the reopening of lapsed quarrying activities unless they are supported by the local community and serve a genuine local need. 

11. The DPA is opposed to the disfigurement of the moorland landscape by television masts, mobile telephone masts and wind farms. Small scale wind generators serving a single farm or hamlet will be judged on the merit of the planning application. 

12. The DPA will examine planning applications for developments within the National Park and oppose those it considers detrimental to Dartmoor. 

13. The DPA is opposed to housing developments in moorland villages that are not specifically aimed at satisfying local needs. 

14. The DPA supports the return to natural broad-leafed woodlands; to natural regeneration; and to open moorland. It is opposed to the development of further soft wood plantations. Where self-seeding occurs beyond the boundaries of existing soft wood plantations, the DPA calls for these trees to be removed to prevent further expansion. 

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**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

15. The DPA recognises the importance of ponies to the Dartmoor landscape and supports those schemes which are in keeping with good husbandry and which will ensure the survival of a healthy pony stock. 

16. 16 The DPA accepts that swaling is good Dartmoor practice and encourages its use within the guidelines laid down by the Commoners Council, the Dartmoor National Park Authority (DNPA) and Natural England, but it believes that its use should be restricted to the period between 1[st] October and the last day in February each year. 

17. The DPA will practice good management on all of its own properties, demonstrating that traditional farming, habitat protection, biodiversity and public access can co-exist. 

18. The DPA is opposed to any recreational activity that causes damage to, or otherwise interferes with the quiet enjoyment of, the fabric, flora, or fauna of the moor. 

19. The DPA will purchase land, subject to the availability of liquid assets, if there are good and justifiable reasons for so doing. 

20. The DPA opposes all applications for commercial wind farms situated on, adjacent to, or impacting upon, Dartmoor. The DPA will work with like-minded organisations towards this end. The DPA will consider supporting applications for small scale wind power schemes, provided that they are sensitively sited and meet the needs of individual buildings or small communities. 

21. The DPA has supported the Dartmoor Mires Project, a pilot to explore the feasibility and effects of restoring degraded areas of high-quality blanket bog, to reduce erosion and to promote regeneration of moorland bog vegetation. It continues to support the monitoring and scientific assessment of the – 

pilot phase and is now a member of the Peatlands Partnership a collaboration of government agencies, non-governmental organisations, landowners, and commoners. In early 2018, the Partnership obtained a Defra Capital Grant of more than £1.6million to restore 326ha of peatland on sites at Flat Tor Pan, Amicombe, Hangingstone Hill and Red Lake. Part of the DPA’s role in the Partnership will be to ensure that the fullest consultation takes place with all stakeholders including commoners and other Dartmoor user groups; and that management for archaeology will, when necessary, take precedence over biodiversity. 

22. The DPA opposes the use of chemicals such as herbicides and pesticides on common land and all open access land, although small scale applications via a knapsack sprayer may be acceptable in certain circumstances. In particular the DPA calls on Government to give a commitment that it will not authorise the aerial spraying of chemicals, such as Asulam/Asulox against bracken, on any common or open access land on Dartmoor. 

23. The DPA supports the government’s objective of improving habitats for wildlife, creating healthier places for people to live and work, and leaving the environment in a better state for future generations. However, it feels that the proposed biodiversity net gain hierarchy has no place in the Dartmoor National Park and that adverse impacts on the environment should always be avoided altogether, rather than mitigated. The primary purpose of the National Parks is to conserve and enhance their natural beauty, wildlife and cultural heritage and no development is acceptable which would cause damage to biodiversity or harm the environment. 

24. In view of the unacceptable level of livestock casualties and the impact this has on commoners, the DPA supports the 40mph speed limit within the National Park, particularly on unfenced roads where livestock are present, and calls for the regular enforcement of this speed limit. 

25. National Parks contribute significantly to the wellbeing of the nation, by providing safe, attractive, healthy places for active travel and recreation. They contribute to better physical and mental health through improved opportunities for engaging with nature and they provide benefits for local businesses and communities. The DPA encourages improved access to, from and within National 

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**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

Parks, to allow everybody to take advantage of these benefits. However, currently a lack of public transport prevents many people from visiting these key national assets. The DPA believes that physical access to Dartmoor National Park should be an important priority. It supports the promotion of a cohesive public transport policy by the government and the National Park Authority and encourages the use of public transport. 

26. The DPA is opposed to the public use of the military roads in the vicinity of Okehampton Army Training Camp. 

## **(C) MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT** 

## **Summary** 

- Participated in planning consultations aimed at maintaining the protections afforded to the National Parks. Continued to monitor planning applications and oppose inappropriate ones. 

- Engaged regularly with the DNPA to provide both support and challenge. 

- Acted as funding focus to fight the ban on backpack camping as a right on Dartmoor. 

- Continued to fund and support the Dartmoor Community Youth Engagement Ranger post to enable and encourage young peoples’ participation in caring for Dartmoor. 

- Helped to shape the future of Dartmoor by participating in national and local consultations, in particular, DEFRA’s review into SSSI condition on Dartmoor. 

- Contributed funds, time, and advice to Dartmoor-wide projects to protect the visual and ecological environment of Dartmoor such as The South West Peatland Partnership and Our Upland Commons Project. 

- Supported research into the Archaeology of the Moor. 

- Through our participation in a variety of projects, raised awareness of the ecology of Dartmoor and the threats which face it. 

- Worked closely with a number of like-minded organisations to help protect and enhance Dartmoor. Entering into partnerships where appropriate. 

- Managed our land holdings in accordance with good practice. 

- Maintained the profile of the DPA through a full refresh of the charity’s website and visual assets. Also, through digitising all financial processes. 

- Maintained effective governance and financial security through adherence to its policies and financial controls and by holding regular reviews with our financial advisers to consider investment performance, together with the level of risk and types of investment that are acceptable. 

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**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

The DPA’s Trustees have reviewed the activities of the Charity in the light of the guidance published by the Charity Commission on public benefit. The Trustees are satisfied that the Association’s activities are for the public benefit, relating as they do to protecting, promoting, and enhancing, in the public interest, the landscape, antiquities, flora and fauna, natural beauty, cultural heritage and scientific interest of Dartmoor. The preservation and enhancement of the Dartmoor landscape is recognised as a charitable purpose and produces a “public good,” which is achieved by the activities set out in this report. More details of these activities are shown below. 

## **(i) Our activities over 2023 in detail** 

## **Byelaw 7- backpack camping. -Retaining the public’s right to access** 

The Dartmoor Preservation Association is backing Dartmoor National Park Authority in its appeal against a ban on backpack camping. We want to see a rights-based not a permission-based system on Dartmoor. 

Over 2023 we are acting as the focus for donations which we will intend to transfer these to the national park to offset the legal costs of an appeal. We have worked closely with like-minded partners in civil society to advocate for the retention of the right to back-pack camp through, media communications, public speaking and representations made at DNPA Board meetings. 

The donations will be used to fund the National Park Authority's appeal against the backpack camping ban. These funds will only be for future appeal costs, not for costs of the original judgement in this case in Jan 23. 

## **Our responsibilities with donations** 

As a long-standing registered charity, the DPA will act appropriately and clearly with the funds donated to us. We have a properly established board of Trustees and permanent staff. We are regulated by the Charity Commission and answerable to HMRC, Companies House, Fundraising Regulator and our many members. (Registered Charity No. 1182974) 

Our legally binding constitution requires us to use our resources only on activities that benefit Dartmoor, specifically: Public Access and Conservation of archaeological sites, cultural heritage, and natural history. 

We will never use these donations to fund our own operating costs. All donations will go to support and appeal and other Dartmoor access benefits. All donations are ringfenced and accounted for by our external financial examiners. 

If the DNPA loses the appeal in the Supreme Court, we will cover whatever their costs are up to the amount of the donated funds. 

If there are excess funds above the costs of an appeal, then the DPA will use them to enable access activities on the Dartmoor aimed at youth groups and young people. 

## **Community Youth Engagement Ranger (CER)** 

We were approach by DNPA to consider part-funding a Community Engagement Ranger post. from Apr 23 to Oct 24. 

DNPA has historically had three community engagement rangers. ‘Their work aims to help people to discover and appreciate Dartmoor’s special qualities, enjoy and use Dartmoor’s landscape with care, and respect the other people within Moor Community’ (from DNPA website). 

After set-up in 2022, 2023 is the first full year of collaborative working with the CER post. 

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**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **Benefits to DPA** 

- Tangible support to the public accessing the moor 

- Specific support to young people accessing the moor 

- Greater access to potential future DPA members 

- Immediate buy-in to successfully running and popular programmes 

- Regular positive media stories 

- Leverage with DNPA 

Budget and costs. 50% of the yearly on-cost of this post is £20,000. For 18 months the cost to the DPA will be £30,000 total. Most of this will fall in 2024. 

## **The CER projects supported by DPA in 2023:** 

- **Nights Under The Stars** - a project giving children time, funds, and resources to spend a day on a Dartmoor farm to understand the role of farming in the story of Dartmoor and a camping night out for the first time. Organised and led by the Dartmoor Community Engagement Rangers. 

- **Year 7 discovery sessions** - which gives pupils in Year 7 at the Dartmoor Multi Academy Trust time to explore and learn on Dartmoor to understand the environment they are growing up in. 

- **Supporting Girls do Dartmoor (GDD)-** Creating safe and open spaces for young women to experience the outdoors together. GDD will help girls reap the benefits of being active in the outdoors whilst addressing barriers or stereotypes that cause girls to not pursue outdoor activities. 

## **DEFRA review into SSSI condition and grazing on Dartmoor** . 

This was a DEFRA commissioned report of the independent review of protected site management on Dartmoor, carried out under the chairmanship of David Fursdon. It will make a series of recommendations for Defra ministers to consider on the future management of Dartmoor’s sites of special scientific interest (SSSIs), designated under the 1981 Wildlife and Countryside Act, and the Dartmoor Special Area of Conservation (SAC), created under the Habitats Regulations. 

The review itself will “ _make recommendations on the most effective grazing and management regime(s) that would deliver improvements on the SSSI sites across Dartmoor so they can maintain or achieve favourable condition”_ 

Over 2023, the review panel engaged with a large number of consultees and stakeholders on Dartmoor. This is an ongoing piece of work that the DPA will take into 2024. During 2023 the DPA have engaged with the review in three ways: 

1. Made written representations to DEFRA, DNPA and the Review Panel itself on the content and remit of the Terms of Reference. (ToRs). The DPA have clearly expressed the view that the review must encompass public access, protection of archaeology, conservation, and biodiversity as well as agriculture and not be purely or narrowly about grazing and agriculture on SSSI areas. 

2. Taken part in a face-to-face discussion and consultation session with the review panel as a named consultee on protection of the visual landscape and historical featured on Dartmoor. 

3. Collected different, expert, views on the issue of grazing and shared them with members in order to keep them abreast of the issues on Dartmoor 

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**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **Our upland commons** 

This is an initiative led by the Foundation for Common Land, with around twenty other participating organisations. OCC will conserve and enhance the heritage of commons and commoning in upland England, working in the Lake District, Dartmoor, the Yorkshire Dales, and Shropshire Hills. The Dartmoor aspect of the project will cover three commons - Bridestowe and Sourton; Harford and Ugborough and Holne Moor. 

It will directly improve the management of almost 30,000ha of upland common, including many fragile ecosystems, and will help bring people together. The DPA is participating as a member of the Dartmoor Local Area Group. OUC has had a range of positive impacts on Dartmoor and on the upland hill-farm community, some of its projects are: 

- **Through my Eyes** - 12 visits to Commons Management stakeholder events to share their views of the site, to develop mutual understanding, shared values, and trust 

- **Cost of Commoning** Research to understand the real costs involved in commoning on Dartmoor to inform future ELM support and intervention rates 

- **Common Boundaries** - Firm Foundations Volunteer training programme restoring traditional boundaries leading to a self-sustaining walling club 

- **Healthy Livestock** Farmer designed programme of activity focussing on the health of livestock grazing a number of commons. 

- **Digital Diary** A collection of Commons Stories and Videos, written and photographed by Somewhere to Nowhere 

- **Peat & Blanket Bog restoration** : Harford and Ugborough (Holne Moor no longer taking place) 40 ha of Molinia flattened NW of Left Lake 

- **Scheduled Monuments Harford and Ugborough** Involving volunteers in clearance of vegetation, mainly bracken, that is causing damage to 3 at risk Scheduled monuments 

- **Whinchat Dartmoor Research** to further our understanding of Whinchat and other important moorland bird populations and their habitats to help inform management decisions on the commons 

## **South West Peatland Partnership (SWPP)** 

DPA staff and Trustees continued to support meetings of the Peatland Partnership steering group. This group of some 20 organisations is reviewing the condition of Dartmoor Peatlands, identifying areas which have been especially badly damaged and carrying out appropriate restoration work. This work resumed over 2022 and the DPA is a regular contributor to the quarterly management meetings. We decided to maintain our involvement into 2023 and roll-over a new funding tranche. 

The Dartmoor sites that are due to be restored under the new funding tranche are spread across the north and south moor. The majority are owned by the Duchy of Cornwall and include common land which is part of the Forest of Dartmoor Agri-environment scheme, although it also includes individually tenanted sites. The work will focus on blanket bog and valley mire peatland habitats and will restore 931 ha of peatland across Dartmoor in the next four years, resulting in a carbon saving of 356k tonnes of CO2 equivalent over 50 years. 

The SWPP has the following aims, aligned with the DPA: 

- Help restore damaged areas of peatland across the South West of the UK 

- Increase resilience to climate change & keep carbon in peatlands 

- Nurture habitats for bog-reliant wildlife & plants 

- Improve the quality & reduce the quantity of water flowing from peatlands 

- Protect, & increase knowledge of peatland’s archaeology & our historic environment 

- Provide health, economic & well-being benefits to farmers & individuals locally 

- Monitor our work to assess impact whilst sharing our successes, challenges & learnings 

- Connect people with peatlands & convey the importance of these ecosystems 

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**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **Dr Phil Newman and archaeological research** 

We have supported the noted Dartmoor Archaeologist, Phil Newman, to conduct his research into peat charcoal over a three year period 2020-23. His discovery of 13 clusters of mounds with the potential to be peat charcoal burning platforms should provide substantive material evidence for an industrial activity previously known only from documentation. This is an opportunity for the DPA to support an important research project carried out by one of Dartmoor’s foremost archaeologists. 

Dr Newman has resumed work on season two in the Spring of 2022. We await his finding and will amplify his publications in line with our objects. 

## **New website and branding** 

Having agreed funding with Trustees and found a suitable supplier in late 2022, the majority of the work to develop and deliver the new website, social media assets and branding for Dartmoor Matters and elsewhere was completed in the first quarter of 2023, The project was delivered to budget and slightly overtime, with the website going live in May ’23 not March. Over the year the staff have added new functionality to the website, notable a streamlined online payment process automatically linked to the DPA’s other financial systems. 

## **Media engagement** 

We have deliberately stepped-up our media engagement throughout 2023. We have been quoted or mentioned in the Spectator, The Times, The Guardian and on National TV and Radio. The Staff were present speaking on National News outside the Court of Appeal in central London during the summer. 

**Sponsorship partnerships.** We are pleased and grateful to have maintained a charitable partnership with Sharpham Wines of South Devon who have offered to donate to DPA for every bottle sold in their next batch of wine. 

## **(ii) Conservation, Land Management and Guided Walks** 

- Our conservation team has once again been on the ground; working tirelessly on a variety of projects, such as the clearance of the Plymouth and Devonport Leats across Roborough Down; gorse and bracken clearance at Buckland Common Settlement. They have also undertaken habitat improvement projects, creating butterfly friendly habitats at Common Wood, near Horndon, and on Roborough Down. 

- Throughout much of the year our volunteers managed to carry out necessary work on DPA land and this is planned to continue in 2024. 

- Towards the end of 2023 the Trustees and Staff have begun initial discussion with several potential institutional partners, Inc. Natural England, DNPA and the University of Plymouth around how DPA land is managed. 

## **(iii)   Administration & Governance** 

**Trustees.** We have appointed two new Trustees, both of whom bring specific expertise in the fields of Ecology Consultancy and Charity Fundraising, to enhance the skills mix of the board. We have also recruited two further trustees and intend to formalise those 2 appointments in the 2024. The board remains below the 12 Trustee limit, and we will now consider slowly reducing the active number to about nine over several years through natural churn. 

The DPA has become a member of the UK Fundraising Regulator as a matter of industry best practice. 

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**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **Finance** 

This year the DPA have started a new regime of yearly independent internal financial examinations, externally controlled, and delivered by the Charity’s accounts (Bishop Fleming LLP). The financial year began with a one-off review of financial controls and processes, finalised in a report to Trustees. The quality of DPA’s operations and financial probity were confirmed and the review team (from Bishop Fleming LLP) made 4 additional recommendations to further improve financial control. All of which are accepted by the Trustees and have been adopted as working practice by the end of Q1 2023. As follows: 

1. Add Trustee with financial responsibility to payroll checking on a quarterly basis to ensure segregation of duties in payroll. 

2. Add invoice numbers to CRM platform 

3. Add regular trigger for claiming Gift Aid rather than quarterly or ad-hoc. 

4. Add process notes to financial regulations, covering all systems and platforms, to aid future finance administrators and create resilience in this small team. 

## **Finance lead** 

We have welcomed a new finance lead to the team who has put in place a number of new financial controls: 

- Refresh to the financial regulations. 

- Re-categorize budget areas into; Salaries, Operations, Admin, Projects, Membership, Comms, Conservation, Land Management in order to understand exactly what expenditure is going into two in functional terms. 

- Monthly tracking and reporting of budget areas, not just I&E. 

- Remove legacy and defunct bank accounts. 

- Digitise all the finance processes in line with independent review recommendations through the ‘QuickBooks’ platform. 

- Integrate as many processes as possible digitally- Payroll, HMRC, invoicing, Gift Aid, link them to the CRM system. 

- Put all financial processes on the cloud for access anywhere via the internet and reduce reliance on paper. 

## **Office space** 

At the time of writing, the DPA remains based in the Old Duchy Hotel as tenants of the DNPA. There is uncertainty over the future of that building, as it is under consideration for closure as part of the DNPA cost improvement plan. We are reassured by DNPA and the Duchy of Cornwall (the ultimate freeholder) that our office space and storerooms are not in immediate danger of being lost. Nonetheless we have directed the CEO and team to bring forward options for alternate office space should it be required in 2024. 

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**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **(D) FINANCIAL REVIEW** 

## **(i)   Going concern** 

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. 

## **(ii)   Finance Overview and Policies** 

- a) Most of the Charity's income is obtained from legacies and membership subscriptions, the use of which is unrestricted to particular purposes. 

- b) During the year ended 31st December 2023, the Charity received total income of £192,047 and incurred total expenditure of £184,090. The excess of income over expenditure for the year was £7,957. 

- c) At the year end the Charity had total reserves of £1,523,319 with restricted reserves of £2,000, designated reserves of £1,456,668 and unrestricted free reserves totalling £64,651. Reserves are needed to bridge the gap between the spending and receiving of income to cover unplanned activities and other expenditure. The Trustees consider that the ideal level of free reserves as at 31[st] December 2023 would be approximately 1 year’s expense, or £180,000. 

- d) The Charity had no reserves in deficit at 31st December 2023. 

- e) At 31st December 2022 the net book value of fixed assets was £1,476,668 (of which, £1,365,668 relates to investment portfolios) and movements in tangible fixed assets and fixed asset investments are shown in note 13 and note 14 to the financial statements, respectively. 

- f) Key financial policies adopted or reviewed during the period include the Finance Policy, which lays out the framework for financial management, including financial responsibilities of the Board, managers, budget holders and other staff, as well as delegated authority for spending. The Association’s Investment Policy was also reviewed by the Trustees. 

## **(iii)   Investment Policy and Performance** 

The DPA’s investment strategy is to maintain capital growth while taking income to support operational working capital requirements. Funds are currently invested through Thomas Westcott, Chartered Financial Planners and St. James’s Place Wealth Management. These organisations carry out an annual performance review with the DPA Board of Trustees, who approve any changes to policy or disposition of funds. 

We closely monitored cash flow and investment valuations throughout 2023 and maintained close contact with our financial advisers, because of uncertainties in the financial markets, including concerns over the risks of higher-than-expected inflation. We continued to take a “Cautious-to-moderate” approach to investment, so that any fall in the equity portfolio was balanced by other forms of investment. Over the course of the year, our non-land investments increased by £23,384. This is welcome news as it reverses the downward trend in - 2022 brought about by the previous year’s market uncertainty. We are assured by our advisors that our long term investment policy remains sound and that we have more than sufficient capital value in our investments to maintain our monthly operational drawdown for decades into the future whilst also covering all our current and projected project commitments. 

## **(E) METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES** 

As set out in the Constitution, the Chair is nominated by the Board of Trustees. New Trustees are appointed by existing Trustees and the members of the Association, serve for a period of three years and are then 

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**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

eligible for immediate re-election for a second three-year term. No Officer or Trustee shall serve more than three consecutive terms, but they shall be eligible for re-election one or more years after the end of their third term. The Constitution provides for a minimum of 3 Trustees, and a maximum of 12, including the Chair and Vice-Chair. The members of the CIO or the Trustees have the power to appoint a further Trustee(s) at any time, provided that the limit on the number of Trustees would not as a result be exceeded. 

All members are circulated with invitations to nominate Trustees prior to the AGM, advising them of any retiring Trustees and requesting nominations for the AGM. When considering co-opting Trustees, the Board has regard to the requirement for any specialist skills needed. In 2021, Trustees adopted a new Trustee Recruitment, Selection and Appointment process and carried out a Skills Audit and Self-assessment. This audit and selection process remains extant in 2023. 

When appointing new Trustees, the Board will give consideration to the skills and experience mix of existing Trustees in order to ensure that the Board has the necessary skills to contribute fully to the Charity's development. 

The training and induction provided for new Trustees will depend upon their existing experience but will always include a familiarisation visit to the Association’s office and a chance to meet staff. All Trustees are provided with copies of the Constitution; the latest Trustees’ Annual Report and Statement of Accounts; policies, procedures, minutes, budgets, plans, and other documents that they will need to undertake their role as Trustees. As there are normally only one or two new Trustees a year, induction tends to be done informally and is tailored specifically to the individual. 

## **(F) ORGANISATIONAL STRUCTURE AND DECISION MAKING** 

The Board of Trustees normally meets once each quarter. The Board establishes an overall framework for the governance of the Charity and determines membership, terms of reference and procedures for any other groups established to perform specific tasks over a defined timescale. It receives reports from these groups for ratification. 

Subject to any necessary approvals being obtained at the AGM, the following decisions are reserved to the Board of Trustees: to consider any proposals for changes to the status or constitution of the Charity and its committee structure, to appoint or remove the Chair and/or Vice Chair, to approve the annual budget and approve expenditure requests. 

The Trustees are responsible for setting strategy, reviewing policies, adopting an annual financial plan and budget, approving the statutory accounts, preparing the Annual Report, monitoring the performance of the Association by the use of budgets and other data, and making major decisions about its direction, capital expenditure, granting funding and staff appointments. In November 2021, the Trustees held a day’s meeting at Brimpts farm to review the Association’s strategy and policies. 

## **Decision-making, risk, and control** 

The board makes sure that its decision-making processes are informed, rigorous and timely and that effective delegation, control and risk assessment and management systems are set up and monitored. 

- **Trustee meetings consistency.** The agenda is controlled by a yearly programme of checks and controls which ensures that all aspects of the CIO are reviewed at least yearly; investments, budget risk, staffing, with finances reviewed quarterly or monthly. 

- **Risk management** . The DPA has an RM Policy and RM Management plan which are executed through a Risk Register and Risk heat-map. This is updated yearly by the CEO and reviewed and endorsed by the Trustees as part of one of the quarterly boards. ( **See Para (H)** Risk Management below) 

Page 12 



**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

- **Financial regulations** including Scheme of Financial Delegation are reviewed and adhered to. They are overseen by the CEO on behalf of the board and the Trustee with financial responsibility. 

- **Board decisions** on partnerships, large expenditure and strategic direction are taken by vote in formal Trustee meetings which are minuted and then shared. Where necessary they are backed-up with formal written decision briefs from the CEO to the board. 

- **KPIs** . The Chair and Vice-Chair set KPIs for the CEO which de-facto are the KPIs for the organisation. These are reviewed every six months and set a year at a time. 

## **Board effectiveness** 

The board works as an effective team, using the appropriate balance of skills, experience, backgrounds, and knowledge to make informed decisions. 

- The board takes decisions collectively and confidently. Once decisions are made the board unites behind them and accepts them as binding. 

- The DPA retain professional lawyers, accountants and two separate financial investment managers to ensure that boards receive independent and expert advice. 

- The majority of Trustees give appropriate time to decision making and board events and participate in discussion on direction and expenditure. 

- There are a range of professional backgrounds on the board all of which bring a different perspective to discussions. 

- Two new Trustees are already selected in April 2023 and will be put to the AGM in 2024 for formal election bringing skills in Environmental Consultancy, Dartmoor-based small holding, and youth engagement. 

- The Trustees often refer to best practice they have seen in other organisations and consider what the DPA could adopt from it. 

## **(G)     RELATED PARTY RELATIONSHIPS** 

None of the Trustees receives remuneration or other benefit from their work with the Charity. Out-of-pocket expenses can be claimed for work carried out on behalf of the Charity. Details of any such payments to Trustees are disclosed in note 12. 

## **(H)     RISK MANAGEMENT** 

The Board maintains and reviews a register of the risks facing the Association and has taken steps to ensure that policies and systems to mitigate risks are in place and monitored. These include: 

- Employing professional staff with appropriate skills and training. 

- Monitoring progress regularly against the annual Income and Expenditure and Cash Flow plans. 

- Scrutiny of financial performance by the Trustees (including a Trustee with specific responsibility for financial oversight) and the Chief Executive. This process will transition to an externally led 

- financial review carried out yearly by the same firm that provides accountancy support. 

Page 13 



**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

The principal risk faced by the Charity is: 

- **Operational risk** – with a very small number of employees, the departure of key staff would lead to loss of experience, skills, and the ability to operate key systems, and would impact adversely upon strategic and operational priorities. This risk has been mitigated by documenting the activities carried out by members of staff, carrying out succession planning and ensuring that the 3 paid staff are cross trained in aspects of each other’s roles. 

At present the Trustees believe that risks associated with compliance, governance, management, and financial controls are low. 

## **(I)     PLANS FOR FUTURE PERIODS – 2024 and beyond** 

In addition to carrying out operational, administrative, conservation and land management activities, the DPA’s Trustees have identified a number of areas as high priorities for the future, based around achieving positive outcomes for climate, nature, people, and places. 

- Deliver the Community Engagement Ranger Project in partnership with DNPA. Finalising the DPA’s current phase of involvement by the end of 2024. 

- Support DNPA in its appeal against the backpack camping judgement, now in the Supreme Court 

- To continue the DPA’s membership of bodies such as the DNPA Cultural Heritage Advisory Group (CHAG). 

- Work with the DNPA and other organisations to prevent the introduction of the flawed aspects of the byelaw review, currently on hold pending the outcome of the Supreme Court backpack camping case. 

- Deliver ‘Moor Boots’ A programme of funding that facilitates disadvantaged young people accessing Dartmoor by providing them the equipment such as boots, and sleeping bag that would otherwise prevent them. Target of 100+ young people to support through Ten Tors and The Jubilee Challenge Plus events. 

- Deliver the ‘New Perspective Project’ with Campaign for National Parks (CNP). A 3 day residential for training and networking of National Park advocates and campaigners under 30 years. 

- Pursue a landscape-scale management approach to DPA land holdings, entering into mutually beneficial partnership to re-write and implement land management plans reflecting current best practice. 

- Fund research into a Dartmoor-related topic. 

- Identify opportunities to work in partnership with other organisations to further the Association’s objectives. Review relationships with key stakeholders and partners. 

- Work with other organisations to lobby for implementation of the recommendations in the DEFRA/Fursdon SSSI Review which, in the opinion of the Trustees, will benefit the Dartmoor National Park and to oppose those which do not. In particular the overarching recommendation that there should be a holistic land management plan for Dartmoor National Park. 

- Formulate a DPA policy on parking and sustainable transport in the National Park and lobby for the implementation of appropriate policies. 

Page 14 



**DARTMOOR PRESERVATION ASSOCIATION** 

## **TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **TRUSTEES’ RESPONSIBILITIES STATEMENT** 

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgments and accounting estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material 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 in operation. 

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and 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, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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 are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

Approved by order of the members of the Board of Trustees and signed on their behalf, by: 


**John Howell** (Chairman) 

> Date: 02 April 2024 

Page 15 



## **DARTMOOR PRESERVATION ASSOCIATION** 

## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DARTMOOR PRESERVATION ASSOCIATION ('the Charity')** 

I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2023. 

## **RESPONSIBILITIES AND BASIS OF REPORT** 

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act'). 

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## **INDEPENDENT EXAMINER'S STATEMENT** 

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 January 2019 which is referred to in the extant regulations but has been withdrawn. 

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019. 

I have completed my examination. I confirm that no 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 2011 Act; or 

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. 

Page 16 



## **DARTMOOR PRESERVATION ASSOCIATION** 

## **INDEPENDENT AUDITORS' REPORT TO THE  OF  DARTMOOR PRESERVATION ASSOCIATION (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** 

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report. 

Signed: Dated: 09 April 2024 Pamela Tuckett FCA, DChA 

## **BISHOP FLEMING LLP** 

Chartered Accountants Salt Quay House 4 North East Quay Sutton Harbour Plymouth PL4 0BN 

Page 17 



## **DARTMOOR PRESERVATION ASSOCIATION** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023** 

|**Note**<br>**INCOME FROM:**<br>Donations and legacies<br>3<br>Charitable activities<br>4<br>Other trading activities<br>5<br>Investments<br>6<br>**TOTAL INCOME**<br>**EXPENDITURE ON:**<br>Raising funds<br>7<br>Charitable activities<br>8<br>**TOTAL EXPENDITURE**<br>**NET MOVEMENT IN FUNDS BEFORE**<br>**OTHER RECOGNISED GAINS/**<br>**(LOSSES)**<br>**OTHER RECOGNISED GAINS/**<br>**(LOSSES):**<br>Gains/(losses) on revaluation of fixed<br>assets<br>14<br>**NET MOVEMENT IN FUNDS**<br>**RECONCILIATION OF FUNDS:**<br>Total funds brought forward<br>Net movement in funds<br>**TOTAL FUNDS CARRIED FORWARD**<br>18|**Unrestricted**<br>**funds**<br>**2023**<br>**£**<br>**109,779**<br>**16,340**<br>**511**<br>**65,417**<br>**192,047**<br>**-**<br>**184,090**<br>**184,090**<br>**7,957**<br>**23,384**<br>**31,341**<br>**1,489,978**<br>**31,341**<br>**1,521,319**|**Restricted**<br>**funds**<br>**2023**<br>**£**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**2,000**<br>**-**<br>**2,000**|**Total**<br>**funds**<br>**2023**<br>**£**<br>**109,779**<br>**16,340**<br>**511**<br>**65,417**<br>**192,047**<br>**-**<br>**184,090**<br>**184,090**<br>**7,957**<br>**23,384**<br>**31,341**<br>**1,491,978**<br>**31,341**<br>**1,523,319**|Total<br>funds<br>2022<br>£<br>13,006<br>32,816<br>4,900<br>43,434<br>94,156<br>1,911<br>135,967<br>137,878<br>(43,722)<br>(266,879)<br>(310,601)<br>1,802,579<br>(310,601)<br>1,491,978|
|---|---|---|---|---|



The Statement of Financial Activities includes all gains and losses recognised in the year. 

Page 18 



## **DARTMOOR PRESERVATION ASSOCIATION** 

## **BALANCE SHEET AS AT 31 DECEMBER 2023** 

|**Note**<br>**FIXED ASSETS**<br>Tangible assets<br>13<br>Investments<br>14<br>**CURRENT ASSETS**<br>Debtors<br>15<br>Cash at bank and in hand<br>Creditors: amounts falling due within one<br>year<br>16<br>**NET CURRENT ASSETS**<br>Creditors: amounts falling due after more<br>than one year<br>17<br>**TOTAL NET ASSETS**<br>**CHARITY FUNDS**<br>Restricted funds<br>18<br>Unrestricted funds<br>Designated funds<br>18<br>General funds<br>18<br>Total unrestricted funds<br>18<br>**TOTAL FUNDS**|**470**<br>**173,232**<br>**173,702**<br>**(123,642)**<br>**1,476,668**<br>**44,651**|**2023**<br>**£**<br>**111,000**<br>**1,365,668**<br>**1,476,668**<br>**50,060**<br>**(3,409)**<br>**1,523,319**<br>**2,000**<br>**1,521,319**<br>**1,523,319**|1,356<br>52,019<br>53,375<br>(11,272)<br>1,433,284<br>56,694|2022<br>£<br>111,000<br>1,342,284<br>1,453,284<br>42,103<br>(3,409)<br>1,491,978<br>2,000<br>1,489,978<br>1,491,978|
|---|---|---|---|---|



The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: 


## **John Howell** 

(Chairman) 

## Date: 02 April 2024 

The notes on pages 20 to 34 form part of these financial statements. 

Page 19 



**DARTMOOR PRESERVATION ASSOCIATION** 

**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **1. GENERAL INFORMATION** 

The Charity is a charitable unincorporated organisation, registered with the Charity Commission (charity number 1182974). The registered office is Old Duchy Hotel, Tavistock Road, Princetown, Yelverton, Devon, PL20 6QF. 

## **2. ACCOUNTING POLICIES** 

## **2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS** 

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. 

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 1 January 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. 

Dartmoor Preservation Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 

## **2.2 INCOME** 

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. 

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured. 

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. 

Page 20 



**DARTMOOR PRESERVATION ASSOCIATION** 

**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **2. ACCOUNTING POLICIES (continued)** 

## **2.3 EXPENDITURE** 

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. 

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. 

All expenditure is inclusive of irrecoverable VAT. 

## **2.4 GOVERNMENT GRANTS** 

Government grants are credited to the Statement of Financial Activities as the related expenditure is incurred. 

## **2.5 TANGIBLE FIXED ASSETS AND DEPRECIATION** 

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. 

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method. 

Depreciation is provided on the following bases: 

Freehold land - Not depreciated Motor vehicles - 5 years straight line 

## **2.6 INVESTMENTS** 

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities. 

## **2.7 DEBTORS** 

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **2.8 CASH AT BANK AND IN HAND** 

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

Page 21 



**DARTMOOR PRESERVATION ASSOCIATION** 

**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **2. ACCOUNTING POLICIES (continued)** 

## **2.9 LIABILITIES AND PROVISIONS** 

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. 

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. 

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost. 

## **2.10 FINANCIAL INSTRUMENTS** 

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 

## **2.11 PENSIONS** 

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. 

## **2.12 FUND ACCOUNTING** 

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. 

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. 

Investment income, gains and losses are allocated to the appropriate fund. 

Page 22 



## **DARTMOOR PRESERVATION ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **3. INCOME FROM DONATIONS AND LEGACIES** 

|**Unrestricted**<br>**funds**<br>**2023**<br>**Restricted**<br>**funds**<br>**2023**<br>**£**<br>**£**<br>Donations<br>4,977<br>-<br>Legacies<br>104,802<br>-<br>109,779<br>-<br>Unrestricted<br>funds<br>2022<br>Restricted<br>funds<br>2022<br>£<br>£<br>Donations<br>3,373<br>1,250<br>Legacies<br>8,383<br>-<br>11,756<br>1,250<br>**4.**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>**Unrestricted**<br>**funds**<br>**2023**<br>**£**<br>Membership<br>10,178<br>Land management<br>6,162<br>**TOTAL 2023**<br>16,340<br>Unrestricted<br>funds<br>2022<br>£<br>Membership<br>19,854<br>Land management<br>12,962<br>TOTAL 2022<br>32,816|**Total**<br>**funds**<br>**2023**<br>**£**<br>**4,977**<br>**104,802**|
|---|---|
||**109,779**|
||Total<br>funds<br>2022<br>£<br>4,623<br>8,383|
||13,006|
||**Total**<br>**funds**<br>**2023**<br>**£**<br>**10,178**<br>**6,162**|
||**16,340**|
||Total<br>funds<br>2022<br>£<br>19,854<br>12,962|
||32,816|



Page 23 



**DARTMOOR PRESERVATION ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **5. INCOME FROM OTHER TRADING ACTIVITIES** 

## **Income from fundraising events** 

|**Unrestricted**<br>**funds**<br>**2023**<br>**£**<br>External sales<br>511<br>Unrestricted<br>funds<br>2022<br>£<br>External sales<br>2,515<br>Activities<br>2,385<br>4,900<br>**6.**<br>**INVESTMENT INCOME**<br>**Unrestricted**<br>**funds**<br>**2023**<br>**£**<br>Investment income<br>65,417<br>Unrestricted<br>funds<br>2022<br>£<br>Investment income<br>43,434|**Total**<br>**funds**<br>**2023**<br>**£**<br>**511**|
|---|---|
||Total<br>funds<br>2022<br>£<br>2,515<br>2,385|
||4,900|
||**Total**<br>**funds**<br>**2023**<br>**£**<br>**65,417**|
||Total<br>funds<br>2022<br>£<br>43,434|



Page 24 



## **DARTMOOR PRESERVATION ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **7. EXPENDITURE ON RAISING FUNDS** 

## **FUNDRAISING TRADING EXPENSES** 

|||**Total**|
|---|---|---|
|||**funds**|
|||**2023**|
|||**£**|
||Unrestricted|Total|
||funds|funds|
||2022|2022|
||£|£|
|External sales|1,911|1,911|



## **8. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES Summary by fund type** 

|**Unrestricted**<br>**funds**<br>**2023**<br>**£**<br>Charitable activities<br>184,090<br>Unrestricted<br>funds<br>2022<br>Restricted<br>funds<br>2022<br>£<br>£<br>Charitable activities<br>134,717<br>1,250|**Total**<br>**2023**<br>**£**<br>**184,090**|
|---|---|
||Total<br>2022<br>£<br>135,967|



Page 25 



**DARTMOOR PRESERVATION ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **9. ANALYSIS OF EXPENDITURE BY ACTIVITIES** 

|**Activities**<br>**undertaken**<br>**directly**<br>**2023**<br>**£**<br>Charitable expenditure<br>32,255<br>Activities<br>undertaken<br>directly<br>2022<br>£<br>Charitable expenditure<br>10,771<br>**ANALYSIS OF SUPPORT COSTS**<br>Staff costs<br>Membership<br>Accommodation<br>Office expenses<br>Subscriptions<br>Training<br>Website costs<br>**10.**<br>**INDEPENDENT EXAMINER'S REMUNERATION**<br>Fees payable to the charity's independent examiner for the independent<br>examination of the Charity's annual accounts|**Support**<br>**costs**<br>**2023**<br>**£**<br>151,835<br>Support<br>costs<br>2022<br>£<br>125,196<br>**Total**<br>**funds**<br>**2023**<br>**£**<br>**87,801**<br>**17,289**<br>**1,092**<br>**20,064**<br>**6,664**<br>**1,250**<br>**17,675**<br>**151,835**<br>**2023**<br>**£**<br>**3,435**|**Total**<br>**funds**<br>**2023**<br>**£**<br>**184,090**|
|---|---|---|
|||Total<br>funds<br>2022<br>£<br>135,967|
|||Total<br>funds<br>2022<br>£<br>77,277<br>7,809<br>2,859<br>29,831<br>7,192<br>228<br>-|
|||125,196|
|||2022<br>£<br>3,210|



Page 26 



**DARTMOOR PRESERVATION ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **11. STAFF COSTS** 

|Wages and salaries<br>Social security costs<br>Contribution to defined contribution pension schemes|**2023**<br>**£**<br>**80,415**<br>**5,552**<br>**1,834**<br>**87,801**|2022<br>£<br>70,696<br>4,095<br>2,486|
|---|---|---|
||||
|||77,277|



The average number of persons employed by the Charity during the year was as follows: 

||**2023**|2022|
|---|---|---|
||**No.**|No.|
|Employees|**3**|3|



No employee received remuneration amounting to more than £60,000 in either year. 

All Trustees and certain senior employees who have authority and responsibility for planning, directing and controlling the activities of the Charity are considered to be key management personnel. The total remuneration received by key management personnel was £35,880 (2022: £35,880). Trustees are not remunerated for their role as Trustees. 

## **12. TRUSTEES' REMUNERATION AND EXPENSES** 

During the year, no Trustees received any remuneration or other benefits (2021: £Nil). 

During the year ended 31 December 2023, expenses totalling £300 were reimbursed or paid directly to 12 Trustees (2022: £416 to 1 Trustee). 

Page 27 



## **DARTMOOR PRESERVATION ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **13. TANGIBLE FIXED ASSETS** 

|**COST OR VALUATION**<br>At 1 January 2023<br>At 31 December 2023<br>**DEPRECIATION**<br>At 1 January 2023<br>At 31 December 2023<br>**NET BOOK VALUE**<br>At 31 December 2023<br>At 31 December 2022<br>**14.**<br>**FIXED ASSET INVESTMENTS**<br>**COST OR VALUATION**<br>At 1 January 2023<br>Revaluations<br>AT 31 DECEMBER 2023<br>**NET BOOK VALUE**<br>AT 31 DECEMBER 2023<br>AT 31 DECEMBER 2022|**Freehold**<br>**land**<br>**£**<br>**111,000**<br>**111,000**<br>**-**<br>**-**<br>**111,000**<br>111,000|**Motor**<br>**vehicles**<br>**£**<br>**24,399**<br>**24,399**<br>**24,399**<br>**24,399**<br>**-**<br>-|**Total**<br>**£**<br>**135,399**|
|---|---|---|---|
||||**135,399**|
||||**24,399**|
||||**24,399**|
|||||
||||**111,000**|
||||111,000|
||||**Listed**<br>**investments**<br>**£**<br>**1,342,284**<br>**23,384**|
||||**1,365,668**|
|||||
||||**1,365,668**|
||||1,342,284|



Page 28 



**DARTMOOR PRESERVATION ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **15. DEBTORS** 

||**2023**|2022|
|---|---|---|
||**£**|£|
|**DUE WITHIN ONE YEAR**|||
|Prepayments and accrued income|**470**|1,356|



## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Trade creditors<br>Other taxation and social security<br>Other creditors<br>Accruals and deferred income|**2023**<br>**£**<br>**69**<br>**4,359**<br>**102,375**<br>**16,839**<br>**123,642**|2022<br>£<br>-<br>-<br>-<br>11,272|
|---|---|---|
||||
|||11,272|



Included within other creditors is £99,147 relating to funds held on behalf of support for the Wild Camping court case. 

|Deferred income at 1 January 2022<br>Resources deferred during the year<br>Amounts released from previous periods<br>**DEFERRED INCOME AT 31 DECEMBER 2023**|**2023**<br>**£**<br>**10,596**<br>**13,161**<br>**(6,943)**<br>**16,814**|2022<br>£<br>11,271<br>6,943<br>(7,618)|
|---|---|---|
||||
|||10,596|



Deferred income due within 1 year includes amounts relating to income from annual memberships and lifetime memberships, which is being released over a period of 15 years straight line. 

Page 29 



**DARTMOOR PRESERVATION ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **17. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR** 

||**2023**|2022|
|---|---|---|
||**£**|£|
|Deferred income|**3,409**|3,409|



The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the reporting date is: 

|Deferred Income 1-2 Years<br>Deferred Income 2-5 Years|**2023**<br>**£**<br>**244**<br>**731**<br>**975**|2022<br>£<br>244<br>731|
|---|---|---|
||||
|||975|



The amounts which have been deferred relate to the lifetime memberships, which is released over a period of 15 years straight line. 

Page 30 



**DARTMOOR PRESERVATION ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **18. STATEMENT OF FUNDS** 

## **STATEMENT OF FUNDS - CURRENT YEAR** 

|**UNRESTRICTED**<br>**FUNDS**<br>**DESIGNATED**<br>**FUNDS**<br>Investment funds<br>Fixed assets<br>**GENERAL**<br>**FUNDS**<br>General funds<br>**TOTAL**<br>**UNRESTRICT'D**<br>**FUNDS**<br>**RESTRICTED**<br>**FUNDS**<br>Conservation<br>Volunteers<br>Grant<br>Land Purchase<br>Donation<br>**TOTAL OF**<br>**FUNDS**|**Balance at 1**<br>**January**<br>**2023**<br>**£**<br>**1,322,284**<br>**111,000**<br>**1,433,284**<br>**56,694**<br>**1,489,978**<br>**1,000**<br>**1,000**<br>**2,000**<br>**1,491,978**|**Income**<br>**£**<br>**-**<br>**-**<br>**-**<br>**192,047**<br>**192,047**<br>**-**<br>**-**<br>**-**<br>**192,047**|**Expenditure**<br>**£**<br>**-**<br>**-**<br>**-**<br>**(184,090)**<br>**(184,090)**<br>**-**<br>**-**<br>**-**<br>**(184,090)**|**Transfers**<br>**in/out**<br>**£**<br>**20,000**<br>**-**<br>**20,000**<br>**(20,000)**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|**Gains/**<br>**(Losses)**<br>**£**<br>**23,384**<br>**-**<br>**23,384**<br>**-**<br>**23,384**<br>**-**<br>**-**<br>**-**<br>**23,384**|**Balance at**<br>**31**<br>**December**<br>**2023**<br>**£**<br>**1,365,668**<br>**111,000**<br>**1,476,668**<br>**44,651**<br>**1,521,319**<br>**1,000**<br>**1,000**<br>**2,000**<br>**1,523,319**|
|---|---|---|---|---|---|---|



Designated funds comprise of the funds relating to the investment portfolios and tangible fixed assets held on the Statement of Financial Position. These funds are not available for day to day use within the Charity. 

Restricted funds include one off restricted grants for specific projects. 

Page 31 



## **DARTMOOR PRESERVATION ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

|**18.**<br>**STATEMENT OF FUNDS (CONTINUED)**<br>**STATEMENT OF FUNDS - PRIOR YEAR**<br>Balance at<br>1 January<br>2022<br>£<br>**UNRESTRICTED FUNDS**<br>**DESIGNATED FUNDS**<br>Investment funds<br>1,589,163<br>Fixed assets<br>111,000<br>1,700,163<br>**GENERAL FUNDS**<br>General funds<br>100,416<br>**TOTAL UNRESTRICTED**<br>**FUNDS**<br>1,800,579<br>**RESTRICTED FUNDS**<br>Land Purchase Donation<br>1,000<br>Conservation Donation<br>1,000<br>2,000<br>**TOTAL OF FUNDS**<br>1,802,579|Income<br>£<br>-<br>-<br>-<br>92,906<br>92,906<br>1,000<br>250<br>1,250<br>94,156|Expenditure<br>£<br>-<br>-<br>-<br>(136,628)<br>(136,628)<br>(1,000)<br>(250)<br>(1,250)<br>(137,878)|Gains/<br>(Losses)<br>£<br>(266,879)<br>-<br>(266,879)<br>-<br>(266,879)<br>-<br>-<br>-<br>(266,879)|Balance at<br>31<br>December<br>2022<br>£<br>1,322,284<br>111,000|
|---|---|---|---|---|
|||||1,433,284|
|||||56,694|
|||||1,489,978|
|||||1,000<br>1,000|
|||||2,000|
|||||1,491,978|



Page 32 



**DARTMOOR PRESERVATION ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **19. ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

## **ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR** 

|**Unrestricted**<br>**funds**<br>**2023**<br>**£**<br>Tangible fixed assets<br>111,000<br>Fixed asset investments<br>1,365,668<br>Current assets<br>171,702<br>Creditors due within one year<br>(123,642)<br>Creditors due in more than one year<br>(3,409)<br>**TOTAL**<br>1,521,319<br>**ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR**<br>Unrestricted<br>funds<br>2022<br>£<br>Tangible fixed assets<br>111,000<br>Fixed asset investments<br>1,342,284<br>Current assets<br>51,375<br>Creditors due within one year<br>(11,272)<br>Creditors due in more than one year<br>(3,409)<br>**TOTAL**<br>1,489,978|**Restricted**<br>**funds**<br>**2023**<br>**£**<br>-<br>-<br>2,000<br>-<br>-<br>2,000<br>Restricted<br>funds<br>2022<br>£<br>-<br>-<br>2,000<br>-<br>-<br>2,000|**Total**<br>**funds**<br>**2023**<br>**£**<br>**111,000**<br>**1,365,668**<br>**173,702**<br>**(123,642)**<br>**(3,409)**<br>**1,523,319**<br>Total<br>funds<br>2022<br>£<br>111,000<br>1,342,284<br>53,375<br>(11,272)<br>(3,409)<br>1,491,978|
|---|---|---|
|Tangible fixed assets<br>Fixed asset investments<br>Current assets<br>Creditors due within one year<br>Creditors due in more than one year<br>**TOTAL**|||



## **20. PENSION COMMITMENTS** 

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £1,834 (2022: £2,486). Contributions totalling £154 (2022: £NIL) were payable to the fund at the balance sheet date and are included in creditors. 

## **21. RELATED PARTY TRANSACTIONS** 

During the year, a donation of £10 (2022: £Nil) was recieved from a Trustee of the Charity. The donation was a voluntary contribution to the operations of the Charity. At the year end, £Nil (2022: £Nil) was due to the Charity. 

During the year a conservation donation of £330 (2022: £Nil) was recieved from a Trustee of the Charity. At the year end £Nil (2022: £Nil) was due to the Charity. 

Page 33 



## **DARTMOOR PRESERVATION ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **22. CONTROLLING PARTY** 

The Charity is controlled by the Trustees. 

Page 34