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2022-03-31-accounts

CHARITY REGISTRATION NUMBER: 1193252

The Wild East Charitable Trust Unaudited financial statements

31 March 2022

The Wild East Charitable Trust

Financial statements

Year ended 31 March 2022

Page
Trustees' annual report 1
Independent examiner's report to the trustees 6
Statement of financial activities 8
Statement of financial position 9
Notes to the financial statements 10

The Wild East Charitable Trust

Trustees' annual report

Year ended 31 March 2022

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 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 published in October 2019.

Reference and administrative details

Registered charity name The Wild East Charitable Trust Charity registration number 1193252 Principal office Manor Barn St. Olaves Road Herringfleet Lowestoft NR32 5QS

The trustees

The trustees who served during the year and at the date of approval were as follows:

The Rt Hon Lord Somerleyton Mr O Birkbeck Mr D Bowen Mr A Hardy Independent examiner M Proctor FCA DChA Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB Bankers HSBC Bank Plc 34 London Road North Lowestoft Suffolk NR32 1EW

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The Wild East Charitable Trust

Trustees' annual report (continued)

Year ended 31 March 2022

Objectives and activities

The purpose of WildEast is to strengthen connections with and within natural ecosystems in order to support species recovery. The goal of the charity is to do this through a return of 250,000 hectares of land to nature and change the regional view of nature in order to slow, stop and reverse the decline of nature. In future periods WildEast will work to realise this purpose through its three pillars of;

The objectives of the Charity (from governing deed) are:

Public benefit

WildEast was formed for public benefit as the objectives of the charity state. WildEast encourages a wide variety of stakeholders, from across the region, to engage and pledge to the stated mission. However, the impact of implementing increased space for nature from individuals and organisations has an impact that is much wider than those directly involved with WildEast. Partner, potential partner organisations, advocacy groups and individuals benefit from the advice that WildEast offers on nature recovery.

The Trustees have had due regard to the Charity Commission's guidance on public benefit.

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The Wild East Charitable Trust

Trustees' annual report (continued)

Year ended 31 March 2022

Achievements and performance

The financial year of 2021/22 was a period of substantial growth for WildEast. The growth of the regional multi sector stakeholder network was an area of significant work, with a focus on aligning relationships with strategic objectives. WildEast has been featured in an impressive range of regional and national press articles and continues to manage its own digital presence with an ever growing following. WildEast has continued to develop and strengthen the Map of Dreams, a digital mapping platform to to encourage and map nature recovery.

The relative maturity and reputation of WildEast allowed the charity to bid for, and receive, £40,000 in restricted funding from The Nagle Family Foundation for the WildEast schools programme. This project is now fully operational and has been very well received by a pilot group of schools and the charity plans to widen the reach of the programme going forward. During this period WildEast also received £2,500 from Consano Earth as pilot funding for digital mapping technology to calculate the value and impact of connecting together areas set aside for nature.

Much of the groundwork undertaken in this period has since realised results with significant fundraising project income in the 6 months following April 2022.

The nature recovery agenda increasingly makes national news and WildEast remains the only organisation looking at regional scale landscape recovery.

Financial review

Total income for the year amounted to £86,549 (2021: £6,800) of which £43,959 (2021: £6,800) related to unrestricted funds and £42,500 (2021: £Nil) related to restricted funds.

Total expenditure for the year amounted to £37,539 (2021: £21,807) of which £32,539 (2021: £21,807) related to unrestricted funds and £5,000 (2021: £Nil) related to restricted funds (as shown on page 6).

Reserves policy

At the period end, the Charity had no free reserves, with net current liabilities of £3,587 (2021: £15,007).

As a newly registered charity WildEast aims to increase the reserves target of £5,000 in proportion to increased liabilities, and seeks to grow reserves through unrestricted individual donations.

Plans for future periods

Following the year end WildEast has been successful in a number of project funding bids. These include £50,000 from the Alan Boswell Foundation, £50,000 pledge from EDF, of which £29,500 has been drawn down to date against approved project proposals, a further £2,500 from Consano Earth for work on digital connectivity and £25,000 of unrestricted funding from the Ken Family Foundation.

£19,000 has been awarded by Natural England for a Community Connectivity project. It is a joint project with Suffolk County Council as part of the developing Norfolk and Suffolk Nature Recovery Partnership. The core aim is to map existing habitat in order to inform nature recovery opportunities through community action. It is seed funding for a development stage but it is intended that the work should lead to a wider roll out and the charity is actively looking for partners to support this.

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The Wild East Charitable Trust

Trustees' annual report (continued)

Year ended 31 March 2022

Structure, governance and management

Governing document

The Wild East Charitable Trust was established under a Trust Deed dated 16 June 2020. The Trust was registered with the Charity Commission (registration number 1193252) on 26 January 2021.

Recruitment and appointment of Trustees

Following this period of growth and increasing awareness WildEast trustees aim to increase the size of the Trustee Board through open recruitment in early 2023. New Trustees will be appointed by resolution of the existing Trustees and should be persons who by the virtue of their personal or professional qualifications are able to make a contribution to the pursuit of the objects of the Trust.

Induction and training of Trustees

All new Trustees will be provided with copies of:

New Trustees are encouraged to read the Charity Commission guidance notes The Essential Trustee - "What you need to know, what you need to do".

In addition, Trustees are encouraged to read Charity Commission and other newsletters and to attend courses designed to keep them abreast of their duties and responsibilities.

Risk management

The Trustees consider that there are no major strategic or business risks which would affect the ongoing operation of the Charity.

Organisational structure

The Trustees administer the Charity, and meet at least twice annually.

True and Fair override

The accounts (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 Accounting and Reporting by charities by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Independent examiner

M Proctor FCA DChA of Lovewell Blake LLP will be reappointed as independent examiner for the ensuing year.

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The Wild East Charitable Trust

Trustees' annual report (continued)

Year ended 31 March 2022

The trustees' annual report was approved on 19 January 2023 and signed on behalf of the board of trustees by:

The Rt Hon Lord Somerleyton Trustee

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The Wild East Charitable Trust

Independent examiner's report to the trustees of The Wild East Charitable Trust

Year ended 31 March 2022

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 March 2022 which comprise the statement of financial activities, statement of financial position and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 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 the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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The Wild East Charitable Trust

Independent examiner's report to the trustees of The Wild East Charitable

Trust (continued)

Year ended 31 March 2022

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.

Your attention is drawn to the fact that the Charity has prepared the accounts (financial statements) 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 April 2005 which is referred to in the extant regulations but has since 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 2015.

M Proctor FCA DChA Independent Examiner

Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB

24 January 2023

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The Wild East Charitable Trust

Statement of financial activities

Year ended 31 March 2022

2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 39,645 42,500 82,145 6,800
Other trading activities 5 4,304 – 4,304 –
Investment income 6 10 – 10 –
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄ
Total income 43,959 42,500 86,459 6,800
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶
Expenditure
Raising funds
Costs of raising donations and
legacies 7 324 – 324 248
Charitable activities 8 32,215 5,000 37,215 21,559
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Total expenditure 32,539 5,000 37,539 21,807
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net income/(expenditure) and net
movement in funds 11,420 37,500 48,920 (15,007)
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward (15,007) – (15,007) –
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Total funds carried forward (3,587) 37,500 33,913 (15,007)
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 10 to 15 form part of these financial statements.

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The Wild East Charitable Trust

Statement of financial position

31 March 2022

2022 2021
Note £ £ £ £
Current assets
Debtors 12 2,129 2,700
Cash at bank and in hand 45,031 2,800
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄ
47,160 5,500
Creditors: Amounts falling due within
one year 13 (13,247) (20,507)
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net current assets 33,913 (15,007)
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Total assets less current liabilities 33,913 (15,007)
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net assets 33,913 (15,007)
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Funds of the charity
Restricted funds 37,500 –
Unrestricted funds (3,587) (15,007)
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Total charity funds 14 33,913
৶৶৶৶৶৶৶
(15,007)
৶৶৶৶৶৶৶

These financial statements were approved by the board of trustees and authorised for issue on 19 January 2023, and are signed on behalf of the board by:

The Rt Hon Lord Somerleyton Trustee

The notes on pages 10 to 15 form part of these financial statements.

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The Wild East Charitable Trust

Notes to the financial statements

Year ended 31 March 2022

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Manor Barn, St. Olaves Road, Herringfleet, Lowestoft, NR32 5QS.

2. Statement of compliance

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

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 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on a going concern basis under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the entity, and rounded to the nearest £.

Period of account

These accounts cover the year from 1 April 2021 to 31 March 2022. The prior period accounts cover the period 16 June 2020 to 31 March 2021.

Going concern

The financial statements have been prepared on the going concern basis on the assumption that the Charity will continue to receive support from its Trustees and that future funding has been secured in support of the Charity's objectives, as detailed in the Trustees Report.

The Trustees have considered the impact of Covid-19 in making this assessment.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.

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The Wild East Charitable Trust

Notes to the financial statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:  expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Cash at bank

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less.

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Donations
Donations 39,645 2,500 42,145
Grants
The Nagle Foundation – 40,000 40,000
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
39,645 42,500 82,145
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

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The Wild East Charitable Trust

Notes to the financial statements (continued)

Year ended 31 March 2022

4. Donations and legacies (continued)

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Donations
Donations 6,800 – 6,800
Grants
The Nagle Foundation – – –
ৄৄৄৄৄৄ ৄৄৄৄ ৄৄৄৄৄৄ
6,800 – 6,800
৶৶৶৶৶৶ ৶৶৶৶ ৶৶৶৶৶৶
5. Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
T Shirt sales 1,089 1,089 – –
Fundraising income 2,417 2,417 – –
Other income 798 798 – –
ৄৄৄৄৄৄ ৄৄৄৄৄৄ ৄৄৄৄ ৄৄৄৄ
4,304 4,304 – –
৶৶৶৶৶৶ ৶৶৶৶৶৶ ৶৶৶৶ ৶৶৶৶
6. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Income from other investments 10 10 – –
৶৶৶৶ ৶৶৶৶ ৶৶৶৶ ৶৶৶৶
7. Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
T-shirts 324 324 248 248
৶৶৶৶ ৶৶৶৶ ৶৶৶৶ ৶৶৶৶

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The Wild East Charitable Trust

Notes to the financial statements (continued)

Year ended 31 March 2022

8. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Consultancy fees 811 – 811
Marketing, branding and design 27,562 2,500 30,062
Education Programme – 2,500 2,500
Printing, postage and stationery 5 – 5
Sundry expenses 2,152 – 2,152
Governance costs 1,685 – 1,685
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
32,215 5,000 37,215
৶৶৶৶৶৶৶ ৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Consultancy fees 4,500 – 4,500
Marketing, branding and design 14,804 – 14,804
Education Programme – – –
Printing, postage and stationery – – –
Sundry expenses 695 – 695
Governance costs 1,560 – 1,560
ৄৄৄৄৄৄৄ ৄৄৄৄ ৄৄৄৄৄৄৄ
21,559 – 21,559
৶৶৶৶৶৶৶ ৶৶৶৶ ৶৶৶৶৶৶৶
Analysis of governance costs
Total Funds Total Funds
2022 2021
£ £
Independent examination 1,685 1,560
৶৶৶৶৶৶ ৶৶৶৶৶৶
9. Independent examination fees
2022 2021
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,685 1,560
৶৶৶৶৶৶ ৶৶৶৶৶৶

10. Staff costs

No salaries or wages have been paid to employees, including the trustees, during the year.

11. Trustee remuneration and expenses

No trustee has received remuneration or expenses during the period.

12. Debtors

2022 2021
£ £
Trade debtors 410 2,700
Other debtors 1,719 –
ৄৄৄৄৄৄ ৄৄৄৄৄৄ
2,129 2,700
৶৶৶৶৶৶ ৶৶৶৶৶৶

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The Wild East Charitable Trust

Notes to the financial statements (continued)

Year ended 31 March 2022

13. Creditors: Amounts falling due within one year

2022 2021
£ £
Trade creditors 11,562 9,004
Accruals and deferred income 1,685 1,560
Other creditors – 9,943
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
13,247 20,507
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

14. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
31 March 202
At 1 April 2021 Income Expenditure 2
£ £ £ £
General funds (15,007) 43,959 (32,539) (3,587)
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶
At
At 1 April 2020 Income Expenditure 31 March 2021
£ £ £ £
General funds – 6,800 (21,807) (15,007)
৶৶৶৶ ৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Restricted funds
At
31 March 202
At 1 April 2021 Income Expenditure 2
£ £ £ £
The Nagle Foundation – 40,000 (2,500) 37,500
Consano Earth – 2,500 (2,500) –
ৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
– 42,500 (5,000) 37,500
৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶ ৶৶৶৶৶৶৶
At
At 1 April 2020 Income Expenditure 31 March 2021
£ £ £ £
The Nagle Foundation – – – –
Consano Earth – – – –
ৄৄৄৄ ৄৄৄৄ ৄৄৄৄ ৄৄৄৄ
– – – –
৶৶৶৶ ৶৶৶৶ ৶৶৶৶ ৶৶৶৶

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The Wild East Charitable Trust

Notes to the financial statements (continued)

Year ended 31 March 2022

15. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Current assets 9,660 37,500 47,160
Creditors less than 1 year (13,247) – (13,247)
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net assets (3,587) 37,500 33,913
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Current assets 5,500 – 5,500
Creditors less than 1 year (20,507) – (20,507)
ৄৄৄৄৄৄৄ ৄৄৄৄ ৄৄৄৄৄৄৄ
Net assets (15,007) – (15,007)
৶৶৶৶৶৶৶ ৶৶৶৶ ৶৶৶৶৶৶৶

16. Related parties

During the year the trust incurred expenses of £2,878 (2021: £9,943) which were paid by The Rt Hon Lord Somerleyton, a trustee.

Donations without conditions of £12,821 (2021: £Nil) were made by Trustees during the year.

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