2023-06-30-accounts

Painswick Beacon Conservation Group (PBCG)

Report of the Trustees and

Unaudited Financial Statements

For the year ended 30 June 2023

Charity Number: 1196183 – Registered 18 October 2021

Painswick Beacon Conservation Group Report of the Trustees and Unaudited Financial Statements

Contents

Report of the Trustees ............................................................................................................................ 3 Independent Examiners’ Report To The Trustees Of Painswick Beacon Conservation Group ............... 8 Statement of Financial Activities ............................................................................................................ 9 Statement of Financial Position ............................................................................................................ 10 Notes to the Financial Statements ........................................................................................................ 11

Painswick Beacon Conservation Group

Report of the Trustees

For the year ended 30[th] June 2023

The Trustees, have pleasure in presenting their report and the financial statements for the charity for the year ended 30[th] June 2023. This is the second report as a charity following the registration of the charity on 18[th] October 2021.

The first trustees of the charity were the members of the committee of Painswick Beacon Conservation Group which was an unregistered charity that had operated for many years.

The charity is a Charitable Incorporated Organisation using the “Foundation” model constitution where the trustees are the only voting members of the charity. The Charity also has an associate membership with anyone interested in the conservation of Painswick Beacon being able to contribute by paying a subscription and by attending work parties.

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 the Republic of Ireland (FRS 102) (effective 1 January 2019)

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Painswick Beacon Conservation Group Charity registration number 1196183 Principal address Old Forge Cottage, Butt Green, Painswick, GL6 6QS

Trustees

The trustees and officers serving during the period and since the period end were as follows:

• Richard Aspinall (Chairman) • Martin Collins (Secretary and Treasurer)

• • Paul Baxter (Work-Party Manager) • David Little

• Joyce Barrus

• Ian Massey

• Kim Brockett • Andrew Penman

Independent examiner Martyn Smith MA MBA BFP FCA FCT

Bank

Lloyds Bank Plc 12 Rowcroft, Stroud, GL5 3BD

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STRUCTURE, GOVERNANCE AND MANAGEMENT

The charities activities are governed by a Board of Trustees which meets as and when required to administer the business of the charity but no less than twice each year. Other than on initial appointment at the formation of the charity, trustees are appointed for a period of three years.

The main activities of the charity are in the following areas:

• Cattle Grazing – day to day management of the cattle is delegated to a core group of volunteers who monitor the cattle on a daily basis and meet as and when needed to make decisions on the cattle’s welfare and location. A WhatsApp group ensures effective communication and coordination of activities.

• Work Parties – Paul Baxter is delegated the task of arranging and coordinating work parties, liaising with conservation groups and ensuring that activities are in line with the expectations of these groups.

• Education – During the year the trustees organised a number of guided walks on Painswick Beacon for local residents interested in the fauna and flora of Painswick Beacon and the activities and achievements of PBCG. The trustees hold an annual meeting explaining the activities and achievements of PBCG during the year and this will include a talk by a local expert.

Governing document and Charity Objects

PBCG is constituted as a Charitable Incorporated Organisation using the “Foundation” model constitution.

The charity’s objects are:

• To promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment of Painswick Beacon Common, by means of, but not limited to the restoration of natural features by the clearance of scrub, trees and other invasive plants and by the grazing and cutting of grass to maintain the semi-natural grassland.

• To advance the education of the public in the conservation, protection and improvement of the physical and natural environment by means of, but not limited to, organising publicly accessible walks and talks and helping produce signs, displays, leaflets and an informational website.

Responsibilities of the Trustees

The Trustees have a responsibility to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the Trustees should follow best practice and:

• select suitable accounting policies and then apply them consistently

• make judgements and estimates that are reasonable and prudent

• prepare the financial statements on the going concern basis unless it is not appropriate to assume that the company will continue on that basis

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Accounts and Reports Regulations. Trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Trustee Recruitment, Training and Assessment

ln selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity.

During the year the trustees reviewed and agreed the Trustee Recruitment, Training and Assessment Policy together with this the Trustee Handbook and Trustee Welcome Pack.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

During the year the trustees reviewed the Risk Management Policy and the risk register.

ACTIVITIES

Cattle Grazing

The group has 7 Dexter cattle which are managed using the Nofence system. The cattle wear a collar with a battery/PV panel power source which uses GPS to plot the location of the cattle in relation to a virtual paddock created on the App by a PBCG manager. The cattle have learnt to respect an audible warning if they approach this virtual boundary because, if ignored, they will get a small shock. The system has now been used for a number of years and has proved transformative. There have been huge savings in labour and material costs plus a minimum of required maintenance by the group and the cattle have been successfully and easily moved around the Beacon to the various designated grazing areas.

The batteries have to be changed every 6 weeks in the winter but have lasted up to 4 months in the summer. The cattle are relatively easy to entice into a hurdle corral with a hay bale when the batteries can be swapped for new ones.

We have again been very fortunate in being able to graze a large field in Holcombe this year owned by the owners of Holcombe House.

Cattle movements this year

• 01/07/22 - The cattle were on the wildlife corridor and on the west ramparts

• 31/10/22 – Cattle moved to the South Ramparts

• 28/11/22 - TB test. All cattle passed and batteries changed

• 06/12/22 – The upper ramparts were removed from the virtual paddock

• 02/01/23 – The cattle were walked to a paddock covering Victoria Quarry and Long Quarry

• 24/01/23 – The cattle were walked to a paddock near the cemetery

• 23/02/23 - The cattle were walked to a paddock near lower plantation and cemetery road

• 01/03/23 – 3 cattle moved to Cud Hill

• 06/03/23 – Remaining cattle moved to Cud Hill

• 17/04/23 – The Cattle moved to Holcombe House Paddock

• 27/06/23 - TB test. All cattle passed

• 18/07/23 - The Cattle moved to the wildlife corridor

Natural England

During the year a lease was signed between the owners of certain parts of Painswick Beacon and Natural England. In the main this covers the open grassland areas. PBCG will continue to work with Natural England with aim of continuing to meet the charities main objectives.

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Working Parties

• During the period 01/07/2022 to 30/06/2023 a total of 802 hours were worked which was down well up on 660 last year. Party sizes were between 8 and 20 with an average of 12.4 (2021-22 – 15.7).

• 21 hours were also worked with volunteers from Upton St Leonards on Cud Hill.

• Volunteers helped Natural England with scrub cutting and fencing on Cranham and Edge commons.

• The Cotswold Wardens continued to work on the section alongside the lower plantation.

• Time spent on administration and cattle work have not been quantified.

Summary of work undertaken

• Clearing continued at the head of Victoria Quarry and Long Quarry with the long term aim of joining the two. Junipers found last year in Victoria Quarry were caged to prevent rabbit and rodent damage.

• Many diseased ash cleared from the hollow south of the 12[th] tee. Potentially a good sheltered site high on the hill.

• Started clearing trees and scrub on east side of 15[th] fairway.

• Cleared much scrub from the south end of Bottle Bank Quarry, for conservation and also visibility for Painswick Golf Club.

• Continued felling in the Holcombe bridle way glade. Transplanted 12 cherry, 12 spindle whips and layered 6 hazel sky shoots to increase diversity of the adjacent woods.

• Revisited the area below the Brick Path. Recut bramble regrowth and felled ash, whitebeam and pine in the west edge.

• Felling diseased ash at the Royal William end of the Beacon, near the information board.

• Various areas of brambles and old man’s beard were spot sprayed (12hrs) and invasive periwinkle was removed by hand from the south cemetery area.

• About 60 thyme plugs were collected and potted on for transplanting in Large Blue habitat.

Overall the work-party groups had another successful year.

Volunteers

The charity relies on the work of volunteers and its trustees who are involved in the management and care of the cattle and in attending working parties. The trustees thank all those who have volunteered their time during the year.

Education

The trustees intend to hold an annual meeting to explain the objectives and activities of the charity over the previous year.

An open meeting was held on 29[th] September 2022 when reports were received from the chairman, secretary, treasurer and work-party leader. There was also a report from Transector Butterflies followed by a talk by Anna Field entitled The Brink and the Beacon.

Informative guided walks on the Beacon were organised by Paul Baxter in July 2022 to explain the activities and objectives of the working parties and further walks are planned for July 2023.

The 2023 open meeting is planned for the autumn of this year

Projects

In the recent years PBCG completed a project to provide signs on the Beacon explaining to visitors its history, fauna and flora. These were designed and installed with financial assistance from Gloucestershire Naturalists and Painswick Golf Club.

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		UnrestrictedRestricted	UnrestrictedRestricted
	Nstes	Funds	Funds	2O?,?	ZAZ2
lncomeandendowmentsfrom:
Dcnations andlesacies	2	11.654	€400	f7.O54	€8,561
Charitableactivities	3	f500	-	1500	€360
lnvestments	4	f36	-	f36
Total			f400
Expenditureon:
Charitableactivities	5	f2,303	-	t2.303	f2.392
Total
Netincome/{expenditure}		(f113)	f400	f287	f6,s29
Reconciliationoffunds
Totalfundsbroughtforward		f15.989	f160	f16,1.49	€9.620
Totalfundscarriedfonrrard		f15.876	f550	f16,436	f16.149

Fortheyearended30th	June2023
		2023	ZA22
CurrentAssets
Debtors	6	g.L,A5791,564
Cashatbankandinhand		f15,42L	f14,585
		:_---------- It16,478i	lf16,i4eI
Liabilities
Creditors-Amounts fallingdue	withinone year	{42
Totalassetslesscurrent liabilities		_jt!4il	119139
Thefunds of the charity
Restricted incomefunds	8	€560	f160
Unrestricted incomefunds	I	f15,876	f15,989
TotalFunds		f16,436	f16,i.49

Painswick Beacon Conservation Group Notes to the Financial Statements

For the year ended 30[th] June 2023

1 Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 2015)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

Painswick Beacon Conservation Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Fixed assets

Fixed assets are stated at cost less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets over their expected useful lives on the following basis:

• Equipment

25% Straight line

Funds

• 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.

Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.

The following specific policies are applied to particular categories of income:

• Incoming resources from grants are included in full in the Statement of Financial Activities when receivable

• Investment income is included when receivable

• Incoming resources from charitable trading activity are accounted for when earned.

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Taxation

The charity is exempt from tax on its charitable activities.

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Painswick Beacon Conservation Group Notes to the Financial Statements Continued For the year ended 30[th] June 2023

2 Income from donations and legacies

Income from donations and legacies
Associate Member subscriptions Donations Grants receivable	Unrestricted Funds Restricted Funds 2023 £515 - £515 £1,139 - £1,139 - £400 £400				2022 £450 £2,439 £5,672
	£1,654	£400	£2,054		£8,561

The charity received £400 from Painswick Parish Council during the year. The grant was provided to assist with contract work, equipment maintenance and for Nofence licence costs.

3 Income from charitable activities

Tree and other maintenance activities Grazing income	Unrestricted Funds Restricted Funds 2023 - - - £500 - £500	Unrestricted Funds Restricted Funds 2023 - - - £500 - £500	Unrestricted Funds Restricted Funds 2023 - - - £500 - £500	Unrestricted Funds Restricted Funds 2023 - - - £500 - £500	2022 £360 -
	£500	-	£500		£360

4 Investment income

Investment income
Bank interest receivable Costs of charitable activities by fund type Repairs, fuel and spares Other work party costs Grazing and fencing costs Contracting costs Meeting & education costs Training Insurance Sundry expenses	Unrestricted Funds Restricted Funds 2023 £36 - £36				2022 -
	£36	-	£36		-
	and activity Unrestricted Funds Restricted Funds 2023 £356 - £356 £174 - £174 £1,003 - £1,003 - - - £50 - £50 - - - £720 - £720 - - - £2,303 - £2,303				2022 £531 £124 £603 £240 £50 £670 £161 £13
					£2,392

5 Costs of charitable activities by fund type and activity

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Painswick Beacon Conservation Group Notes to the Financial Statements Continued For the year ended 30[th] June 2023

6 Debtors Amounts due from unregistered charity Prepayments and accrued income 7 Analysis of Net Assets Between Funds Unrestricted Funds Restricted Funds Tangible fixed assets - - Current assets £15,834 £560 Current liabilities £42 - Net assets at 30 June 2023 £15,876 £560 8 Movement in funds Unrestricted Funds Balance as at 01 July 2022 Funds transferred from PBCG unregistered charity Incoming resources Outgoing resources Balance as at 30 June 2023 Restricted Funds Balance as at 01 July 2022 Incoming resources Outgoing resources Balance as at 30 June 2023 Total funds	Unrestricted Funds Restricted Funds - - £15,834 £560 £42 -	2023 - £1,057 £1,057 2023 - £16,394 £42 £16,436 2023 £15,989 - £2,190 (£2,303)	2023 - £1,057 £1,057 2023 - £16,394 £42 £16,436 2023 £15,989 - £2,190 (£2,303)	2022 £700 £864
				£1,564
				2022 - £16,149 -
	£15,876 £560			£16,149
				2022 - £9,620 £8,143 (£1,774)
		£15,876		£15,989
		£160 £400 -		- £778 (£618)
		£560		£160
		£16,436
				£16,149

Purpose of restricted funds

Restricted funds relate to grants received for specific work with the balance being the unspent element of these grants.

9 Trustee Remuneration, benefits and expenses

No trustees are paid any remuneration or receive any other benefits from employment with the charity.

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Painswick Beacon Conservation Group Detailed Statement of Financial Activities For the year ended 30[th] June 2023

Income and Endowment Donations and legacies Associate Member subscriptions Donations Grants receivable Charitable activities Tree and other maintenance activities Grazing income Investments Bank interest receivable Total income resources Expenditure Charitable activities Repairs, fuel and spares Other work party costs Grazing and fencing costs Contracting costs Meeting & education costs Training Insurance Sundry expenses Total Expenditure Net income/(expenditure)	2023 £515 £1,139 £400 £2,054 - £500 £500 £36 £36 £2,590 £356 £174 £1,003 - £50 - £720 - - £2,303 £2,303 £287	2022 £450 £2,439 £5,672
		£8,561
		£360 -
		£360
		-
		-
		£8,921
		£531 £124 £603 £240 £50 £670 £161 £13
		£2,392
		£2,392
	£287	£6,529

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