**REGISTERED COMPANY NUMBER: CE025343 (England and Wales) REGISTERED CHARITY NUMBER: 1194146**
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2026
for
The Herefordshire Branch of The Campaign to Protect Rural England
Thorne Widgery Accountancy Ltd Chartered Accountants
2 Wyevale Business Park Kings Acre Hereford Herefordshire HR4 7BS
The Herefordshire Branch of The Campaign to Protect Rural England
## Contents of the Financial Statements for the Year Ended 31 March 2026
||Page|
|---|---|
|Report of the Trustees|1 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8 to 14|
|Detailed Statement of Financial Activities|15 to 16|
The Herefordshire Branch of
The Campaign to Protect Rural England
Report of the Trustees for the Year Ended 31 March 2026
The trustees present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The charity aims to promote and encourage for the benefit of the public, the improvement, protection and preservation of the countryside of Herefordshire and it's towns and villages and the better development of the rural environment.
## **Public benefit**
In drafting this report the trustees have complied with the duty in section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.
Page 1
The Herefordshire Branch of
The Campaign to Protect Rural England
Report of the Trustees for the Year Ended 31 March 2026
## **ACHIEVEMENTS AND PERFORMANCE Charitable activities**
During the year CPRE Herefordshire focused actions to meet its objectives to protect and preserve landscape and the environment. Our four main areas of work were: -
## 1. Planning
Continued scrutiny of planning applications to ensure we supported good planning but also help expose those applications where there have been significant and identifiable community concerns and those that put the environment at risk. Our planning team has been diminished in the last year, and we are actively looking for volunteers to help in this area.
## 2. Hedgerow Heroes
This has been our second year supporting the planting of new hedges across Herefordshire as well as training individuals in rural skills such as hedge laying. It has been a record year for Herefordshire as we planted more hedges than any other county in England. We ran seven two-day hedge laying courses with 65 people trained.
We planted or restored over 9.7 km of hedges using over 50,000 whips. Planting these hedges brought together over 221 volunteers who all helped bring new life through hedges that sequester carbon, help mitigate soil loss through run off and, in addition, provide wildlife corridors and food for animals, birds and insects. We have worked with colleges and schools and hope to expand this educational role in the autumn. We also worked with employers who offer charity days for their staff to help good causes.
## 3. Citizen Science
Our army of volunteers have been sampling and testing water in Herefordshire for nearly five years. We are part of the Wye Alliance and, as such, the database derived from our combined readings is now recognised as one of the very best in England. All our data is analysed and used by the Environment Agency to direct plans and actions. This work and its presentation to Government, along with other partners, has been successful in obtaining funding from Defra and the Welsh Government to help understand which actions may deliver favourable ecological status for the Wye catchment.
This is all work in progress, and our team of Citizen Scientists still have a significant role to play. Our work has influenced the Diffuse Water Pollution Plan by the Environment agency and Mott MacDonald’s work with the Environment Agency on pilot Catchment Based Approach planning. CPRE also sits on the Nutrient Management Board, and this board has commissioned a new Nutrient Management Plan for the Wye Catchment using evidence we have helped gather through the Wye Alliance.
Much work has also helped the Wye Catchment Partnership commission and Catchment Plan which we hope will give clear direction to the steps such as systems change that will be needed to return the whole Catchment to favourable condition. We are aware that such change will need government to regulate and fund those steps that can make systems change a reality.
All of these our initiatives require significant funding, and we continue to seek grant opportunities and donations to allow us to carry out this important work. In addition, we have held, and continue to support, talks to communities on all these topics. It is vital that communities are aware of work happening in our county and that the public voice is important to influence the changes needed.
## **FINANCIAL REVIEW**
## **Reserves policy**
The reserves should be kept at no less than £50,000
At the year end free reserves amounted to £66,372 (2025: £79,832). Total reserves amounted to £137,909 (2025: £144,871) of which £36,724 (2025: 30,434) was restricted.
Page 2
The Herefordshire Branch of
The Campaign to Protect Rural England
Report of the Trustees for the Year Ended 31 March 2026
## **FINANCIAL REVIEW**
## **Review of the year**
During the year the CIO had income of £100,468 (2025: £69,691) and expenditure of £109,054 (2025: £61,624), resulting in a deficit before gains and losses of £8,586 (2025: surplus £8,068).
Net assets at the balance sheet date amounted to £137,909 (2025: £144,871).
## **FUTURE PLANS**
We plan to continue to work to protect the rural landscape of Herefordshire. One new initiative is to speak with younger audiences through universities, colleges and schools to hear what future generations value and want to see in Herefordshire. It is essential that we consider diversity and all opinions.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The CIO is controlled by its governing document, a deed of trust, and constitutes a charitable incorporated organisation, limited by guarantee, as defined by the Charities Act 2011.
## **Recruitment and appointment of new trustees**
Our constitution states, There must be at least 4 Trustees (We currently have 5) and there is no maximum number.
We scope out specific skill needs but in the current climate it is difficult to match these when seeking new Trustees. We consider social media if advertising but also word of mouth and networking. We follow procedures as developed by Getting on Board. In addition we follow advice and procedure as given by CPRE National Office, Government and the Charity Commission
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
CE025343 (England and Wales)
## **Registered Charity number**
1194146
## **Registered office**
61 Bridge Street Kington Herefordshire HR53DJ
## **Trustees**
C A V Morgan A W McRobb N C Forde P Lodge T Oliver S K Morehead (appointed 16.3.26) M A Willimont (appointed 16.3.26)
Page 3
The Herefordshire Branch of
The Campaign to Protect Rural England
Report of the Trustees for the Year Ended 31 March 2026
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Independent Examiner** Thorne Widgery Accountancy Ltd Chartered Accountants 2 Wyevale Business Park Kings Acre Hereford Herefordshire HR4 7BS
Approved by order of the board of trustees on 17[th] August 2026 and signed on its behalf by:
....................................................... T Oliver - Trustee
Page 4
Independent Examiner's Report to the Trustees of The Herefordshire Branch of The Campaign to Protect Rural England
**Independent examiner's report to the trustees of The Herefordshire Branch of The Campaign to Protect Rural England** I report to the charity trustees on my examination of the accounts of The Herefordshire Branch of The Campaign to Protect Rural England (the Trust) for the year ended 31 March 2026.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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 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 Trust 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 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.
Lisa Weaver FCCA
Thorne Widgery Accountancy Ltd Chartered Accountants 2 Wyevale Business Park Kings Acre Hereford Herefordshire HR4 7BS
Date: 25[th] August 2026
Page 5
The Herefordshire Branch of
The Campaign to Protect Rural England
## Statement of Financial Activities for the Year Ended 31 March 2026
|Unrestricted
Restricted
funds
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
8,322
15,710
**Charitable activities**
Countryside protection and preservation
-
66,861
Other trading activities
2
383
5,000
Investment income
3
4,192
-
**Total**
12,897
87,571
**EXPENDITURE ON**
**Charitable activities**
Countryside protection and preservation
27,773
81,281
Net gains/(losses) on investments
1,624
-
**NET INCOME/(EXPENDITURE)**
(13,252)
6,290
**RECONCILIATION OF FUNDS**
Total funds brought forward
114,437
30,434
**TOTAL FUNDS CARRIED FORWARD**
101,185
36,724|31.3.26
31.3.25
Total
Total
funds
funds
£
£
24,032
17,798
66,861
44,885
5,383
2,360
4,192
4,648
100,468
69,691
109,054
61,624
1,624
(461)
(6,962)
7,606
144,871
137,265
137,909
144,871|
|---|---|
The notes form part of these financial statements
Page 6
The Herefordshire Branch of
The Campaign to Protect Rural England
## Balance Sheet
## 31 March 2026
|Unrestricted
Restricted
funds
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
7
8,233
-
Investments
8
26,580
-
34,813
-
**CURRENT ASSETS**
Cash at bank
67,326
36,724
**CREDITORS**
Amounts falling due within one year
9
(954)
-
**NET CURRENT ASSETS**
66,372
36,724
**TOTAL ASSETS LESS CURRENT LIABILITIES**
101,185
36,724
**NET ASSETS**
101,185
36,724
**FUNDS**
10
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|31.3.26
Total
funds
£
8,233
26,580
34,813
104,050
(954)
103,096
137,909
137,909
101,185
36,724
137,909|31.3.25
Total
funds
£
9,649
24,956
34,605
110,877
(611)
110,266
144,871
144,871
114,437
30,434
144,871|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 17[th] August 2026 and were signed on its behalf by:
............................................. T Oliver - Trustee
The notes form part of these financial statements
continued...
Page 7
The Herefordshire Branch of The Campaign to Protect Rural England
Notes to the Financial Statements for the Year Ended 31 March 2026
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
## **Going Concern**
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the CIo’s to continue as a going concern. The trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the CIO has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the charity's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% reducing balance
## **Investments**
Investments are valued at mid-market price at the balance sheet date. Realised investment gains/losses represent the differences on sale of investments between the proceeds on sale and the opening market value and/or cost of additions in the period. Unrealised investment gains/losses represent the differences between the closing market value and the opening market value and/or cost of additions in the period.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 8
The Herefordshire Branch of The Campaign to Protect Rural England
Notes to the Financial Statements - continued for the Year Ended 31 March 2026
## **1. ACCOUNTING POLICIES - continued**
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash at bank and in hand**
Cash at bank and cash 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.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **2. OTHER TRADING ACTIVITIES**
|**2.**|**OTHER TRADING ACTIVITIES**|||
|---|---|---|---|
|||31.3.26|31.3.25|
|||£|£|
||Miscellaneous Income|5,383|2,360|
|**3.**|**INVESTMENT INCOME**|||
|||31.3.26|31.3.25|
|||£|£|
||Deposit account interest|447|395|
||Close Bros Interest|3,373|3,872|
||BMO Distribution|372|381|
|||4,192|4,648|
|**4.**|**NET INCOME/(EXPENDITURE)**|||
||Net income/(expenditure) is stated after charging/(crediting):|||
|||31.3.26|31.3.25|
|||£|£|
||Depreciation - owned assets|2,576|264|
||Independent exam fee|954|611|
continued...
Page 9
The Herefordshire Branch of The Campaign to Protect Rural England
Notes to the Financial Statements - continued for the Year Ended 31 March 2026
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
9,592
8,206
**Charitable activities**
Countryside protection and preservation
-
44,885
Other trading activities
2,360
-
Investment income
4,648
-
**Total**
16,600
53,091
**EXPENDITURE ON**
**Charitable activities**
Countryside protection and preservation
20,941
40,683
Net gains/(losses) on investments
(461)
-
**NET INCOME/(EXPENDITURE)**
(4,802)
12,408
**Transfers between funds**
8,908
(8,908)
**Net movement in funds**
4,106
3,500
**RECONCILIATION OF FUNDS**
Total funds brought forward
110,331
26,934
**TOTAL FUNDS CARRIED FORWARD**
114,437
30,434|Total
funds
£
17,798
44,885
2,360
4,648
69,691
61,624
(461)
7,606
-
7,606
137,265
144,871|
|---|---|
continued...
Page 10
The Herefordshire Branch of
The Campaign to Protect Rural England
|Notes to the Financial Statements-continued|Notes to the Financial Statements-continued||
|---|---|---|
|for the|Year Ended 31 March 2026||
|**7.**|**TANGIBLE FIXED ASSETS**||
|||Equipment|
|||£|
||**COST**||
||At 1 April 2025|11,037|
||Additions|1,160|
||At 31 March 2026|12,197|
||**DEPRECIATION**||
||At 1 April 2025|1,388|
||Charge for year|2,576|
||At 31 March 2026|3,964|
||**NET BOOK VALUE**||
||At 31 March 2026|8,233|
||At 31 March 2025|9,649|
|**8.**|**FIXED ASSET INVESTMENTS**||
|||Listed|
|||investments|
|||£|
||**MARKET VALUE**||
||At 1 April 2025|24,956|
||Revaluations|1,624|
||At 31 March 2026|26,580|
||**NET BOOK VALUE**||
||At 31 March 2026|26,580|
||At 31 March 2025|24,956|
||There were no investment assets outside the UK.||
||Cost or valuation at 31 March 2026 is represented by:||
|||Listed|
|||investments|
|||£|
||Valuation in 2026|26,580|
## **CPRE Fund**
The Herefordshire Community Foundation, Charity Number 1094935, control a fund on behalf of the Charity, therefore this is not included within the figures.
Amounts held in this fund on behalf of the Charity at the year end amounted to £28,967 (2025: £28,967), split £25,338 (2025: £25,338) Capital Funds and £3,629 (2025: £3,629) Income Funds.
continued...
Page 11
The Herefordshire Branch of The Campaign to Protect Rural England
Notes to the Financial Statements - continued for the Year Ended 31 March 2026
## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Accrued expenses
**10.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**Restricted funds**
Citizen Science
River Wye
Herefordshire Community Fund
Dark Skies
Hedgerows
Centenary Funds
**TOTAL FUNDS**
Net movement in funds, included in the above are as
**Unrestricted funds**
General fund
**Restricted funds**
Citizen Science
Dark Skies
Hedgerows
Centenary Funds
**TOTAL FUNDS**|31.3.26
31.3.25
£
£
954
611
Net
movement
At
At 1.4.25
in funds
31.3.26
£
£
£
114,437
(13,252)
101,185
129
1,395
1,524
17,626
-
17,626
15
-
15
279
(743)
(464)
12,385
638
13,023
-
5,000
5,000
30,434
6,290
36,724
144,871
(6,962)
137,909
follows:
Incoming
Resources
Gains and
Movement
resources
expended
losses
in funds
£
£
£
£
12,897
(27,773)
1,624
(13,252)
10,000
(8,605)
-
1,395
46
(789)
-
(743)
72,525
(71,887)
-
638
5,000
-
-
5,000
87,571
(81,281)
-
6,290
100,468
(109,054)
1,624
(6,962)|
|---|---|
continued...
Page 12
The Herefordshire Branch of The Campaign to Protect Rural England
Notes to the Financial Statements - continued for the Year Ended 31 March 2026
## **10. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Citizen Science
River Wye
Herefordshire Community Fund
Dark Skies
Hedgerows
**TOTAL FUNDS**|Net
movement
At 1.4.24
in funds
£
£
110,331
(4,802)
8,293
(8,164)
17,626
-
1,015
(1,000)
-
279
-
21,293
26,934
12,408
137,265
7,606|Transfers
between
funds
£
8,908
-
-
-
-
(8,908)
(8,908)
-|At
31.3.25
£
114,437
129
17,626
15
279
12,385
30,434
144,871|
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Gains and|Gains and|Movement|
|---|---|---|---|---|---|
||resources|expended|losses||in funds|
||£|£|£||£|
|**Unrestricted funds**||||||
|General fund|16,600|(20,941)|(461)||(4,802)|
|**Restricted funds**||||||
|Citizen Science|1,419|(9,583)||-|(8,164)|
|Herefordshire Community Fund|-|(1,000)||-|(1,000)|
|Dark Skies|454|(175)||-|279|
|Hedgerows|51,218|(29,925)||-|21,293|
||53,091|(40,683)||-|12,408|
|**TOTAL FUNDS**|69,691|(61,624)|(461)||7,606|
continued...
Page 13
The Herefordshire Branch of The Campaign to Protect Rural England
Notes to the Financial Statements - continued
for the Year Ended 31 March 2026
## **11. RELATED PARTY DISCLOSURES**
During the year the were no trustees donations (2025: £Nil) to the Charity.
Page 14