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2024-12-31-accounts

Charity registration number: 1182974

Dartmoor Preservation Association

Annual Report and Financial Statements for the Year Ended 31 December 2024

Dartmoor Preservation Association

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 18
Independent Examiner's Report 19
Statement of Financial Activities 20
Balance Sheet 21
Notes to the Financial Statements 22 to 34

Dartmoor Preservation Association

Reference and Administrative Details

Chairman John Howell
Chief Executive Officer Tom Usher
Trustees Kate Ashbrook, Acting Vice Chair
Alison Clish Green (resigned 10 June 2024)
William Fell
Jane Marchand
John Skinner
Claude Williams
Nathan Fuller
Gian Ellis
Amanda Barton (appointed 9 April 2024)
Amita Raval (appointed 9 April 2024)
Charity Registration Number 1182974
Principal Office Old Duchy Hotel
Tavistock Road
Princetown
Yelverton
Devon
PL20 6QF
Independent Examiner Westcotts (SW) LLP
Plym House
3 Longbridge Road
Plymouth
Marsh Mills
Devon
PL6 8LT
Solicitors: Trowers & Hamlins
The Senate
Ground Floor
Southernhay Gardens
Exeter
Devon
EX1 1UG
Bankers Natwest Bank plc
1 Church Street
St Austell
Cornwall
PL25 4AW
Independent Financial Advisers Westcotts, Chartered Financial Planners
Southernhay East
Exeter
St. James's Place Wealth Management
Plymouth International Business Park

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Dartmoor Preservation Association

Trustees' Report

The Trustees present their annual report, together with the financial statements of the charity, for the year ended 31 December 2024.

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 Westcotts 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, the Communications Officer and Ecologist/Land Manager. 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:

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)

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)

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 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 1st 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.

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Dartmoor Preservation Association

Trustees' Report (continued)

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 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

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Dartmoor Preservation Association

Trustees' Report (continued)

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 2024 in detail

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

The Dartmoor Preservation Association continues to back 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 2024 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 Appeal and Supreme Court costs, not for costs of the original judgement in this case in Jan 23.

Our responsibilities with donations in support of the backpack camping appeal

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 ringfenced backpack camping donations to fund our own operating costs. All donations will go to support an 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 by delivering against 4 areas:

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Dartmoor Preservation Association

Trustees' Report (continued)

Community Youth Engagement Ranger (CER). We were approach by DNPA to consider part-funding a Community Engagement Ranger post. from Apr 23 to Nov 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, 2024 is the final full year of collaborative working with the CER post.

Benefits to DPA

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

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Dartmoor Preservation Association

Trustees' Report (continued)

The CER projects supported by DPA in 2024:

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 made 42 recommendations, chief of which was the creation of a Dartmoor Land Use Management Group (DLUMG). This group was set up and began sitting in 2024 with the aim of planning and delivering against 25 of the recommendations.

The DPA, represented by the CEO has been invited to sit on the DLUMG.

The 3Ps field hygiene initiative. A programme of education and teaching resources aimed at ‘leave-no-trace’ field hygiene. This programme gives young people the tools and skills to manage periods and toileting in wild places to remove the barriers that cause many young people, especially young women, to stop engaging in exercise and accessing the outdoors and National Parks. Adopted as best practice by Ten Tors, SW Girl Guides and The Dartmoor Outdoor Festival.

Dartmoor Calling Throughout this year we have been collaborating with Clapham Film Unit to produce 'Dartmoor Calling.' This documentary showcases the stories of people who saved Dartmoor from development, from the 1950s to the present day. The screening will begin in 2025.

RAMM x DPA collaboration: A Radical Landscape is a major new contemporary art exhibition exploring Dartmoor’s evocative landscape through photography, film and Land Art. Showing artwork from 1969 to 2024, this exhibition demonstrates Dartmoor’s attraction to artists who, through photography, explore current issues including the interconnected ecological and climate crises and access rights. As a part of the DPA’s lead sponsorship role we have had a presence at every event associated with the exhibition and been able to reach a large audience of museum-goers. The exhibition has been widely lauded.

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Dartmoor Preservation Association

Trustees' Report (continued)

New Perspective Prog . In collaboration with CNP, this 3 day residential was aimed at young people aged 20-30 (inclusive), who want to make a difference – for National Parks, landscapes, nature and people. The course has been developed with young people and focuses on supporting them to advance as a next generation leader and change-maker.

Moor Boots. DPA’s equipment gifting programme for financially disadvantaged young people to enable them to take part in Ten Tors, DoE and other organised activities in the National Park. In 2024, 70 teenagers were supported to complete Ten Tors, the hardest youth challenge in the UK with sleeping bags, boots and other critical equipment. This is the equivalent to 11 team who would otherwise have missed this formative opportunity to experience and understand Dartmoor.

Our upland commons. This is an initiative led by the Foundation for Common Land, with around twenty other participating organisations. OUC 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:

OUC has completed its final year in 2024 and is widely held to be a success. The DPA is very pleased to have been a funder and supporter throughout. Elements of OUC will continue into 2025 and beyond, initially through work to create a deliver a fire-management plan for Dartmoor.

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 2024 and roll-over a new funding tranche.

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Dartmoor Preservation Association

Trustees' Report (continued)

The Dartmoor sites that have been 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 has focused 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:

Alan Endacott and archaeological research. The Prehistoric Ritual Landscapes of Northern Dartmoor Project-Trial Excavations at Taw Marsh, Study Areas 1 and 2 focused on stone rows. This is an opportunity for the DPA to support an important research project carried out by one of Dartmoor’s foremost archaeologists. Mr Endacott has resumed work on Taw Marsh in 2024. We await his finding and will amplify his publications in line with our objects.

Social media presence . 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 2024, 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 2024. We have been quoted or mentioned in The Times, The Guardian and on National TV and Radio and on a monthly basis in local print media. The Staff were present speaking on National News outside the Supreme Court in central London during the late autumn.

Sponsorship partnerships. We are pleased and grateful to have maintained a charitable partnership with Sharpham Wines of South Devon who have offered to make a donation to DPA for every bottle sold in their next batch of wine. In addition The DPA have formed new sponsorships with:

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Dartmoor Preservation Association

Trustees' Report (continued)

(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 2024 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

Staff- The Trustees have been pleased to appoint 2 new staff members in 2024. Helen Bruce has replaced Kelly Rich as Communications and Events Officer. Dr. Luke Sutton has also been engaged as the DPA’s professional Ecologist and Land Manager. Both roles were filled through an open, public process of advert, filter and interview, supported by Trustees and the CEO.

Finance. The DPA have appointed a new firm of accountants to oversee the Independent Financial Examination. We are grateful for the work of Bishop Fleming LLP over the last 8 years. As a matter of good practice the Trustees directed that an ITT should be sent to the market and a new provider chosen. This was done by the DPA investment committee in face to face interview.

Office space. At 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 2025.

(D) FINANCIAL REVIEW

(i) Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Association 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 2024, the Charity received total income of £94,171 and incurred total expenditure of £178,049. The excess of expenditure over income for the year was £83,878.

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Dartmoor Preservation Association

Trustees' Report (continued)

(c) At the year end the Charity had total reserves of £1,517,746 with restricted reserves of £2,000, designated reserves of £1,526,214 and unrestricted free reserves totalling a deficit of £8,468 ( as detailed in note 19 of the accounts). 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 31st December 2024 would be approximately 1 year’s expense, or £174,000.

(d) The Charity had no reserves in deficit at 31st December 2024.

(e) At 31st December 2024 the net book value of fixed assets was £1,528,483 (of which, £1,417,483 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 2024 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 £45,315 . This is welcome news as it reverses the downward trend in 2022/23 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 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 2024.

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Dartmoor Preservation Association

Trustees' Report (continued)

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.

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.

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Dartmoor Preservation Association

Trustees' Report (continued)

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

(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 Association. 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:

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 4 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- 2025 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.

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  1. Funds to support DNPA in its appeal against the backpack camping judgement, now in the Supreme Court. If case is won then develop a public access fund with excess donations.

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

  3. 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.

  4. Youth Art Competition. In collaboration with Roots Clothing.

  5. Support and deliver a series of screenings for the Dartmoor Calling film including 2 or 3 ‘flagship’ events for DPA members and supporters.

  6. Lead partner for the Dartmoor Outdoor festival- plan, fund advertise, lead a number of specialist walks.

  7. Critical Legal Conference Exeter. Organise and chair a round table discussion on land access rights.

  8. Deliver Moor Boots 2025.

  9. DPA’s approach to our land holdings:

a. Expanded survey programme- invertebrates, breeding birds, lichens, flora and bryophytes.

b. Rewrite and publish land management plans for all 4 land holdings

c. Engage with the Dartmoor Central Farming Cluster to ensure Swincombe contributes to Landscape Recovery Area 2

d. Join National Nature Reserve partnership with DNPA land at Dendels Waste and Natural England at Dendels wood nature reserve.

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Dartmoor Preservation Association

Trustees' Report (continued)

Statement of Trustees' Responsibilities

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

The law applicable to charities 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:

The trustees are responsible for keeping proper accounting records that 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 Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees 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 corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The annual report was approved by the trustees of the charity on 30 April 2025 and signed on its behalf by:

......................................... John Howell Chairman

.........................................

Kate Ashbrook Trustee

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Dartmoor Preservation Association

Independent Examiner's Report to the trustees of Dartmoor Preservation Association

I report to the trustees on my examination of the accounts of Dartmoor Preservation Association for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of Dartmoor Preservation Association you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Dartmoor Preservation Association's accounts 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 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 Dartmoor Preservation Association as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting 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.

......................................

Matthew Keane ACCA Westcotts (SW) LLP Plym House 3 Longbridge Road Plymouth Marsh Mills Devon PL6 8LT

1 May 2025

Page 1 7

Dartmoor Preservation Association

Statement of Financial Activities for the Year Ended 31 December 2024

Unrestricted Restricted Total Total
funds funds 2024 2023
Note £ £ £ £
Income and Endowments from:
Donations and legacies 2 29,503 - 29,503 109,779
Charitable activities 28,086 - 28,086 16,340
Other trading activities 201 - 201 511
Investment income 5 36,381 - 36,381 65,417
Total income 94,171 - 94,171 192,047
Expenditure on:
Raising funds (2,385) - (2,385) -
Charitable activities (175,664) - (175,664) (184,090)
Total expenditure 7 (178,049) - (178,049) (184,090)
Net (expenditure)/income (83,878) - (83,878) 7,957
Other recognised gains
and losses
Gains/losses on
revaluation of fixed assets
for charity's own use 80,305 - 80,305 23,384
Net movement in funds (3,573) - (3,573) 31,341
Reconciliation of funds
Total funds brought forward 1,521,319 2,000 1,523,319 1,491,978
Total funds carried forward 19 1,517,746 2,000 1,519,746 1,523,319

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 19.

The notes on pages 22 to 34 form an integral part of these financial statements. Page 18

Dartmoor Preservation Association

(Registration number: 1182974) Balance Sheet as at 31 December 2024

2024 2023
Note £ £
Fixed assets
Tangible assets 13 111,000 111,000
Investments 14 1,417,483 1,365,668
1,528,483 1,476,668
Current assets
Debtors 15 754 470
Cash at bank and in hand 16 215,810 173,232
216,564 173,702
Creditors: Amounts falling due within one year 17 (222,306) (123,642)
Net current (liabilities)/assets (5,742) 50,060
Total assets less current liabilities 1,522,741 1,526,728
Creditors: Amounts falling due after more than one year 18 (2,995) (3,409)
Net assets 1,519,746 1,523,319
Funds of the charity:
Restricted income funds
Restricted funds 2,000 2,000
Unrestricted income funds
Unrestricted funds 1,517,746 1,521,319
Total funds 19 1,519,746 1,523,319

The financial statements on pages 20 to 34 were approved by the trustees, and authorised for issue on 30 April 2025 and signed on their behalf by:

......................................... John Howell Chairman

.........................................

Kate Ashbrook Trustee

The notes on pages 22 to 34 form an integral part of these financial statements. Page 19

Dartmoor Preservation Association

Notes to the Financial Statements for the Year Ended 31 December 2024

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Dartmoor Preservation Association meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the grant of probate when then administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Page 2 0

Dartmoor Preservation Association

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Depreciation method and rate 5 years straight line

Motor vehicles 5 years straight The cost of land included in the balance sheet but not depreciated is £111,000.

Page 2 1

Dartmoor Preservation Association

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

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

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Page 2 2

Dartmoor Preservation Association

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Investments

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

Page 2 3

Dartmoor Preservation Association

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

2 Income from donations and legacies

Donations and legacies;
Donations from individuals
Legacies
Gift aid reclaimed
3
Income from charitable activities
Membership
Land management
4
Income from other trading activities
Trading income;
Sales of goods and services
Other income from other trading activities		 Unrestricted
funds
General
£
9,960
15,953
3,590
29,503
Unrestricted
funds
General
£
23,262
4,824
28,086
Unrestricted
funds
General
£
97
104
201		 Total
2024
£
9,960
15,953
3,590
29,503
Total
2024
£
23,262
4,824
28,086
Total
funds
£
97
104
201		 Total
2023
£
1,469
104,802
3,508
109,779
Total
2023
£
10,178
6,162
16,340
Total
2023
£
511
-
511

Page 24

Dartmoor Preservation Association

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

5 Investment income

Income from dividends and realised gains
Interest receivable and similar income		 Unrestricted
funds
General
£
34,577
1,804
36,381		 Total
2024
£
34,577
1,804
36,381		 Total
2023
£
63,613
1,804
65,417

6 Expenditure on raising funds

a) Costs of trading activities

Unrestricted
funds Total Total
General 2024 2023
Note £ £ £
Costs of goods sold 600 600 -
Other direct costs of activities for generating
funds 1,210 1,210 -
Allocated support costs 575 575 -
2,385 2,385 -
7
Expenditure on charitable activities
Unrestricted
funds Total Total
General 2024 2023
Note £ £ £
Membership 36,866 36,866 32,255
Staff costs 62,042 62,042 87,801
Allocated support costs 72,686 72,686 60,599
Governance costs 4,070 4,070 3,435
175,664 175,664 184,090

Page 25

Dartmoor Preservation Association

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

Included in the expenditure analysed above, there are also governance costs of £4,070 (2023 - £3,435) which relate directly to achieving our charitable activities. See note 9 for further details.

8 Analysis of governance and support costs

Support costs allocated to charitable activities

Support costs allocated to charitable activities
Other
support Total Total
costs 2024 2023
£ £ £
Training 8,430 8,430 1,250
Office expenses 22,825 22,825 16,629
Staff costs 28,506 28,506 -
Membership 1,064 1,064 17,289
Accommodation - - 1,092
Subscriptions 7,425 7,425 6,664
Website costs - - 17,675
Costs of investment management 4,436 4,436 -
72,686 72,686 60,599
Governance costs
Unrestricted
funds Total Total
General 2024 2023
£ £ £
Independent examiner fees
Examination of the financial statements 4,070 4,070 3,435
4,070 4,070 3,435

9 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

£283 (2023: £300) of expenses were reimbursed to 12 Trustees during the year. No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any other benefits from the charity during the year.

Page 2 6

Dartmoor Preservation Association

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

10 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
2024 2023
£ £
Staff costs during the year were:
Wages and salaries 85,456 80,415
Social security costs 3,057 5,552
Pension costs 1,480 1,834
89,993 87,801

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year was as follows:

Employees

2024 2023
No No
3 3

No employee received emoluments of more than £60,000 during the year

The chief executive officer, as the highest paid member of staff, received benefits totalling £44,867 (2023 - £35,880).

11 Independent examiner's remuneration

2024 2023
£ £
Examination of the financial statements 4,070 3,435

Page 27

Dartmoor Preservation Association

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

12 Taxation

The charity is a registered charity and is therefore exempt from taxation.

13 Tangible fixed assets

13 Tangible fixed assets
Land and Motor
buildings vehicles Total
£ £ £
Cost
At 1 January 2024 111,000 24,399 135,399
At 31 December 2024 111,000 24,399 135,399
Depreciation
At 1 January 2024 - 24,399 24,399
At 31 December 2024 - 24,399 24,399
Net book value
At 31 December 2024 111,000 - 111,000
At 31 December 2023 111,000 - 111,000
14 Fixed asset investments
Listed
investments Total
£ £
Cost or Valuation
At 1 January 2024 1,365,668 1,365,668
Revaluation 45,315 45,315
Additions 6,500 6,500
At 31 December 2024 1,417,483 1,417,483
Net book value
At 31 December 2024 1,417,483 1,417,483
At 31 December 2023 1,365,668 1,365,668
15 Debtors
2024 2023
£ £
Prepayments 460 470
Other debtors 294 -
754 470

Page 28

Dartmoor Preservation Association

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

16 Cash and cash equivalents

2024 2023
£ £
Cash on hand 4,381 100
Cash at bank 211,429 173,132
215,810 173,232
17 Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors - 69
Other taxation and social security 2,342 4,359
Other creditors 208,849 102,375
Accruals 11,115 16,839
222,306 123,642

Included within other creditors is £208,850 (2023: £99,147) relating to funds held on behalf of support for the Wild Camping court case.

2024 2023
£ £
Deferred income at 1 January 2024 16,814 10,596
Resources deferred in the period 7,586 13,161
Amounts released from previous periods (13,710) (6,943)
Deferred income at year end 10,690 16,814

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.

18 Creditors: amounts falling due after one year

2024 2023
£ £
Deferred income 2,995 3,409

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

Page 29

Dartmoor Preservation Association

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

2024 2023
£ £
Deferred Income 1-2 Years 469 244
Deferred Income 2-5 Years 1,152 731
1,621 975

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

19 Funds

19 Funds
Balance at
Balance at Other 31
1 January Incoming Resources recognised December
2024 resources expended
gains/(losses)		 2024
£ £ £ £ £
Unrestricted funds
General
General Funds 44,651 94,171 (178,049) 30,759 (8,468)
Designated
Investment funds 1,365,668 - - 49,546 1,415,214
Fixed assets 111,000 - - - 111,000
1,476,668 - - 49,546 1,526,214
Total unrestricted funds 1,521,319 94,171 (178,049) 80,305 1,517,746
Restricted funds
Conservation Volunteers
Grant 1,000 - - - 1,000
Land Purchase Donation 1,000 - - - 1,000
2,000 - - - 2,000
Total funds 1,523,319 94,171 (178,049) 80,305 1,519,746

Page 30

Dartmoor Preservation Association

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

Designated funds comprise 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.

Other Balance at
Balance at recognised 31
1 January Incoming Resources gains / December
2023 resources expended Transfers (losses) 2023
£ £ £ £ £ £
Unrestricted funds
General
General Funds 56,694 192,047 (184,090) (20,000) - 44,651
Designated
Investment funds 1,322,284 - - 20,000 23,384 1,365,668
Fixed assets 111,000 - - - - 111,000
1,433,284 - - 20,000 23,384 1,476,668
Total unrestricted
funds 1,489,978 192,047 (184,090) - 23,384 1,521,319
Restricted funds
Conservation
Volunteers Grant 1,000 - - - - 1,000
Land Purchase
Donation 1,000 - - - - 1,000
2,000 - - - - 2,000
Total funds 1,491,978 192,047 (184,090) - 23,384 1,523,319

Page 31

Dartmoor Preservation Association

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

20 Analysis of net assets between funds

20 Analysis of net assets between funds
Total funds
Unrestricted at 31
funds Restricted December
General funds 2024
£ £ £
Tangible fixed assets 111,000 - 111,000
Fixed asset investments 1,417,483 - 1,417,483
Current assets 214,564 2,000 216,564
Current liabilities (222,306) - (222,306)
Creditors over 1 year (2,995) - (2,995)
Total net assets 1,517,746 2,000 1,519,746
Total funds
Unrestricted at 31
funds Restricted December
General funds 2023
£ £ £
Tangible fixed assets 111,000 - 111,000
Fixed asset investments 1,365,668 - 1,365,668
Current assets 171,702 2,000 173,702
Current liabilities (123,642) - (123,642)
Creditors over 1 year (3,409) - (3,409)
Total net assets 1,521,319 2,000 1,523,319

21 Related party transactions

During the year the charity made the following related party transactions:

During the year, a donation of £Nil (2023: £10) was received from a Trustee of the Charity. The donation was a voluntary contribution to the operations of the Charity. At the year end, £Nil (2023: £Nil) was due to the Charity.. At the balance sheet date the amount due to/from was £Nil (2023 - £Nil).

During the year a conservation donation of £Nil (2023: £330) was received from a Trustee of the Charity. At the year end £Nil (2022: £Nil) was due to the Charity.. At the balance sheet date the amount due to/from was £Nil (2023 - £Nil).

Page 32