CHARITY REGISTRATION NUMBER: 1195616
Histon & Impington Green Spaces
Unaudited Financial Statements
For the year ended
31 March 2023
Histon & Impington Green Spaces
Financial Statements
Year ended 31 March 2023
| Pages | |
|---|---|
| Trustees' annual report | 1 to 3 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 to 10 |
Histon & Impington Green Spaces
Trustees' Annual Report (continued)
Year ended 31 March 2023
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2023.
Reference and administrative details
| Registered charity name | Histon & Impington Green Spaces | Histon & Impington Green Spaces |
|---|---|---|
| Charity registration number | 1195616 | |
| Principal office | Histon & Impington Recreation Ground | |
| New Road | ||
| Impington | ||
| Cambridge | ||
| CB24 9LU | ||
| The trustees | Mr D Payne | (Resigned 24 August 2022) |
| Mr J Jenkins | ||
| Ms P Nudds | (Resigned 24 August 2022) | |
| Mr R Bensted-Smith | ||
| Mr A Jenking | ||
| Ms D Fisher | ||
| Ms K Holliday | (Appointed 24 August 2022) | |
| Ms J Crockford | (Served from 24 August 2022 to 13 | |
| September 2022) | ||
| Ms R Moulder | (Appointed 24 August 2022) | |
| Mr J Pavey | (Appointed 8 August 2022) |
Structure, governance and management
Histon & Impington Green Spaces is a Charitable Incorporated Organisation (CIO) and registered with the Charity Commission on 24 August 2021. The charity was governed by its constitution of 24th August 2021 up to 20th January 2023 when the Charity Commission endorsed a revised constitution based on the 'Association' model form. (Originally the charity had a 'Foundation' model constitution.)
The charity had seven trustees at the end of the period, all drawn from the local community. Their expertise covers a mix of conservation, legal and business experience.
The Parish Council has a right to nominate a non-voting representative to attend charity trustees' meetings, recognising the importance the charity puts to engaging with the Histon & Impington community and the considerable support the Parish Council has provided.
Objectives and activities
The charitable objects for which the charity is established are, for the benefit of the public, the conservation, protection and improvement of the environment in the parishes of Histon and Impington by the advancement of biodiversity.
The vision of Histon & Impington Green Spaces (HIGS) is that the people of Histon & Impington will be the custodians and beneficiaries of an expanded network of wildlife-rich, green spaces that present and future generations can access and enjoy.
The mission of HIGS is to secure, by acquisition or otherwise, long-term access to land in and around Histon & Impington and enable this to be managed for these twin purposes:
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nature conservation; and
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the community experiencing nature for its enjoyment, health and wellbeing.
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Histon & Impington Green Spaces
Trustees' Annual Report (continued)
Year ended 31 March 2023
The first spaces for these purposes are Long Meadow (LM) and Croft Close Set-aside (CCSA), collectively known as Abbey Fields. Here the charity is seeking to protect and enhance their biodiversity. Importantly these areas will be for local people to enjoy, to savour their serenity and to connect with nature.
Achievements and performance
The charity was set up to acquire the Abbey Fields properties, Long Meadow and Croft Close Set-aside, for the community and ensure their management for biodiversity conservation, preservation of archaeological heritage, educational use and people's enjoyment. The charity is legally responsible for the current fund-raising and financial management and then for looking after Croft Close Set-aside and Long Meadow. The charity took on the lease of Long Meadow effective 21 June 2022 and has an option to purchase the Meadow on the current owner's demise. (After the end of the reporting period the charity completed the purchase of Croft Close Set-aside, effective 8 June 2023.)
Following an independent survey by The Wildlife Trust for Bedfordshire, Cambridgeshire & Northamptonshire, Croft Close Set-aside was selected as a County Wildlife Site on 13 October 2022.
A review of the charity's organisation together with that of the Friends of Histon & Impington Green Spaces (FHIGS) led the respective leaderships to conclude it was timely for HIGS to convert from a charity with a Foundation model constitution to an Association model with a view to bringing the FHIGS volunteers and supporters under the HIGS umbrella.
It is anticipated that eventually FHIGS will be wound up leaving a single organisation, with simpler and more transparent reporting structures. The change in HIGS' constitution was effected in January 2023. Over the remainder of the reporting period practical aspects of this change were being implemented, including the organisation of volunteer and public activities falling to HIGS. The transition was still in progress at the end of the reporting period.
In the period under review, HIGS/FHIGS has undertaken a range of activities aimed at facilitating access to Croft Close Set-aside and Long Meadow, improving the habitat quality, undertaking biodiversity monitoring and engaging with its supporter base. This has included:
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Site management aimed at both keeping the network of paths open for visitors and habitat management. The latter included:
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'halo release' of the veteran oak tree at Croft Close Set-aside to improve the tree's resilience
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removal of brambles encroaching into grassland areas
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an early cut of the hay meadow with the aim of improving the wildflower population by reducing competition from grasses and
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clearing certain areas of scrub as part of a multi-year rotation.
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All site management was undertaken by volunteers with the exception of some tree surgery and the provision of a hard-surface accessway across part of Croft Close Set-aside, as required under the purchase agreement
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A programme of surveys and monitoring at both Croft Close Set-aside and Long Meadow, including:
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Systematic flora surveys at Long Meadow and ad hoc surveys at Croft Close Set-aside
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Four moth trapping sessions, with 277 species recorded
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Monthly bird ringing at Croft Close Set-aside (with data from 191 birds collected) together with collating ad hoc sightings
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Counts of butterflies as part of the Big Butterfly Count, staged as an participatory educational event, with 390 observations covering 14 species
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A preliminary investigation into invertebrate distribution at Croft Close Set-aside undertaken by two Cambridge University students.
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In engaging with our supporters, as part of both educational and fundraising activities, we have:
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Organised a commemorative tree planting, attended by around 120 people
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Put on two wildlife demonstration events. One, involving bird ringing was done as part of the Cambridge Nature Festival, in collaboration with Cambridge Past, Present and Future and others. We also had a moth demonstration event, releasing moths that had been trapped overnight. This was combined with a children's activity sweep-netting grassland for invertebrates under the supervision of a professional
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Histon & Impington Green Spaces
Trustees' Annual Report (continued)
Year ended 31 March 2023
ecologist.
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Run a series of guided walks. Some were intended to provide an introduction to the sites, others addressed specific topics, including meadow flora, trees and spring birdsong.
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Staged a talk on "The Nature of Cambridge" describing the outcome of a citizen science project in a neighbouring area to Histon & Impington
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Held an educational Easter quiz event (in which over 120 children participated and bringing around 450 visitors to Long Meadow)
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Participated in several community events, including those organised by Histon & Impington Sustainability, Histon & Impington Community Orchard Project and the annual Histon Feast Week.
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Published six "Abbey Fields" newsletters, issued to around 550 subscribers as well as providing articles for the local news service, HI Hub, the Parish Council's quarterly newsletter and a monthly parish newsletter.
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Published an Abbey Fields calendar, sold for fundraising.
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We have maintained good contact with The Wildlife Trust for Bedfordshire, Cambridgeshire & Northamptonshire, who have provided advice on habitat management.
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We have also supported the Histon & Impington Parish Council by providing advice on management of wild green spaces under their control, including planting up a wetland area on Histon Village Green.
There has also been considerable fundraising activity during the period, focused on the local community. In addition, the charity successfully applied for a grant to the Banister Charitable Trust, known for its support to wildlife conservation charities.
Financial review
At the end of the period, with the receipt of the grant from the Banister Charitable Trust in March 2023, the charity had secured the finance necessary to purchase Croft Close Set-aside. The charity held £278,000 in reserves of which approximately £260,000 was earmarked to complete the purchase of Croft Close Set-aside.
The trustees' annual report was approved on 10[th] January 2024 and signed on behalf of the board of trustees by:
Mr J Pavey Trustee
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Histon & Impington Green Spaces
Independent Examiner's Report to the Trustees of Histon & Impington Green Spaces
Year ended 31 March 2023
I report to the trustees on my examination of the financial statements of Histon & Impington Green Spaces ('the charity') for the year ended 31 March 2023.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I 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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Independent Examiner
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Histon & Impington Green Spaces
Statement of Financial Activities
Year ended 31 March 2023
| Period from | |||||
|---|---|---|---|---|---|
| 24 Aug 21 to | |||||
| Year | to 31 Mar 23 | 31 Mar 22 | |||
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 1,543 | 109,128 | 110,671 | 170,710 |
| Charitable activities | 5 | 3,329 | – | 3,329 | 243 |
| ------------------------ | --------------------------------- | --------------------------------- | --------------------------------- | ||
| Total income | 4,872 | 109,128 | 114,000 | 170,953 | |
| ======================== | ================================= | ================================= | ================================= | ||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of raising donations and | |||||
| legacies | 6 | – | 2,179 | 2,179 | 370 |
| Expenditure on charitable activities | 7,8 | 1,097 | 2,977 | 4,074 | 330 |
| ------------------------ | --------------------------------- | --------------------------------- | --------------------------------- | ||
| Total expenditure | 1,097 | 5,156 | 6,253 | 700 | |
| ======================== | ================================= | ================================= | ================================= | ||
| ------------------------ | --------------------------------- | --------------------------------- | --------------------------------- | ||
| Net income and net movement in funds | 3,775 | 103,972 | 107,747 | 170,253 | |
| ======================== | ================================= | ================================= | ================================= | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 243 | 170,010 | 170,253 | – | |
| ------------------------ | --------------------------------- | --------------------------------- | --------------------------------- | ||
| Total funds carried forward | 4,018 ======================== |
273,982 ================================= |
278,000 ================================= |
170,253 ================================= |
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 7 to 10 form part of these financial statements.
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Histon & Impington Green Spaces
Statement of Financial Position
31 March 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Current assets | |||||
| Cash at bank and in hand | 278,000 | 170,253 | |||
| --------------------------------- | --------------------------------- | ||||
| Net current assets | 278,000 | 170,253 | |||
| --------------------------------- | --------------------------------- | ||||
| Total assets less current liabilities | 278,000 | 170,253 | |||
| ================================= | ================================= | ||||
| Funds of the charity | |||||
| Restricted funds | 273,982 | 170,010 | |||
| Unrestricted funds | 4,018 | 243 | |||
| --------------------------------- | --------------------------------- | ||||
| Total charity funds | 11 | 278,000 ================================= |
170,253 ================================= |
These financial statements were approved by the board of trustees and authorised for issue on ……………….., and are signed on behalf of the board by:
Mr J Pavey Trustee
The notes on pages 7 to 10 form part of these financial statements.
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Year ended 31 March 2023
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 Histon & Impington Recreation Ground, New Road, Impington, Cambridge, CB24 9LU.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities upon receipt.
Resources expended
Expenditure is recognised on a payments basis. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
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
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Year ended 31 March 2023
they contribute to on a reasonable, justifiable and consistent basis.
4. Donations and legacies
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2023 | |||
| £ | £ | £ | |||
| Donations | |||||
| Donations including Gift Aid | 1,543 | 59,128 | 60,671 | ||
| Grants | |||||
| Grants received | – | 50,000 | 50,000 | ||
| ------------------------ | --------------------------------- | --------------------------------- | |||
| 1,543 | 109,128 | 110,671 | |||
| ======================== | ================================= | ================================= | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2022 | |||
| £ | £ | £ | |||
| Donations | |||||
| Donations including Gift Aid | – | 170,710 | 170,710 | ||
| Grants | |||||
| Grants received | – | – | – | ||
| -------------- | --------------------------------- | --------------------------------- | |||
| – | 170,710 | 170,710 | |||
| ============== | ================================= | ================================= | |||
| 5. | Charitable activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Walking tours | 471 | 471 | 243 | 243 | |
| Merchandise sales | 2,858 | 2,858 | – | – | |
| ------------------------ | ------------------------ | -------------- | -------------- | ||
| 3,329 | 3,329 | 243 | 243 | ||
| ======================== | ======================== | ============== | ============== | ||
| 6. | Costs of raising donations and legacies | ||||
| Restricted | Total Funds | Restricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Fundraising costs | 2,179 | 2,179 | 370 | 370 | |
| ======================== | ======================== | ============== | ============== |
7. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Activities in furtherance of the charity's objectives | 1,097 | 2,592 | 3,689 |
| Support costs | – | 385 | 385 |
| ------------------------ | ------------------------ | ------------------------ | |
| 1,097 | 2,977 | 4,074 | |
| ======================== | ======================== | ======================== |
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Year ended 31 March 2023
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2022 | ||
| £ | £ | £ | ||
| Activities in furtherance of the charity's objectives | – | – | – | |
| Support costs | – | 330 | 330 | |
| -------------- | -------------- | -------------- | ||
| – | 330 | 330 | ||
| ============== | ============== | ============== | ||
| Expenditure on charitable activities by activity type | ||||
| Activities | ||||
| undertaken | Total funds | Total fund | ||
| directly | Support costs | 2023 | 2022 | |
| £ | £ | £ | £ | |
| Activities in furtherance of the charity's | ||||
| objectives | 3,689 ======================== |
385 ============== |
4,074 ======================== |
330 ============== |
8. Expenditure on charitable activities by activity type
9. Staff costs
The average head count of employees during the year was Nil (2022: Nil).
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
10. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
No trustees have had any expenses reimbursed in the current or preceding year.
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Year ended 31 March 2023
11. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 1 April 2022 | Income | Expenditure | 31 March 2023 | ||
| £ | £ | £ | £ | ||
| General funds | 243 | 4,872 | (1,097) | 4,018 | |
| ============== | ======================== | ======================== | ======================== | ||
| At | At | ||||
| 24 August | 2021 | Income | Expenditure | 31 March 2022 | |
| £ | £ | £ | £ | ||
| General funds | – | 243 | – | 243 | |
| ============== | ============== | ============== | ============== | ||
| Restricted funds | |||||
| At | |||||
| At 1 April | 2022 | Income | Expenditure | 31 March 2023 | |
| £ | £ | £ | £ | ||
| Abbey Fields Properties | 170,010 | 109,128 | (5,156) | 273,982 | |
| ================================= | ================================= | ======================== | ================================= | ||
| At | At | ||||
| 24 August | 2021 | Income | Expenditure | 31 March 2022 | |
| £ | £ | £ | £ | ||
| Abbey Fields Properties | – | 170,710 | (700) | 170,010 | |
| ============== | ================================= | ============== | ================================= |
Abbey Fields Properties
This fund is for the acquisition and management of the Abbey Fields properties. The funds can also be used for anything related to developing and sustaining HIGS as a viable charity, able to be an effective owner and custodian of Abbey Fields on behalf of the community in perpetuity.
12. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Current assets | 2,475 | 275,525 | 278,000 |
| ======================== | ================================= | ================================= | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Current assets | 243 | 170,010 | 170,253 |
| ============== | ================================= | ================================= |
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