## Painswick Beacon Conservation Group (PBCG)
Report of the Trustees and
Unaudited Financial Statements
For the year ended 30 June 2024
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 ............... 9 Statement of Financial Activities .......................................................................................................... 10 Statement of Financial Position ............................................................................................................ 11 Notes to the Financial Statements ........................................................................................................ 12
## Painswick Beacon Conservation Group
Report of the Trustees
For the year ended 30[th] June 2024
The Trustees, have pleasure in presenting their report and the financial statements for the charity for the year ended 30[th] June 2024. This is the third 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 (retired 25 January 2024)
- 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. This includes 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.
This year we have been able to keep the cattle on the Beacon other than for a short period of time at Cud Hill Common at the request of Upton St Leonards Parish. The cattle were taken there by trailer but were walked back to the Beacon. Additional areas on the Beacon have been grazed with the help of a bowser borrowed from Natural England in those areas not covered by piped fresh water.
Cattle movements and events this year:
- 01/07/23 - The cattle started the year at the Holcombe House Paddock
- 18/07/23 - The cattle were moved to the Wildlife Corridor by trailer
- 17/08/23 - The cattle were moved to the Northern Ramparts
- 07/09/23 – Nigel threw off his Nofence collar. The cattle were moved to the West and Southern Ramparts
- 14/11/23 – A new collar was fitted to Bobby and the paddock area was slightly modified
- 24/11/23 – The cattle were moved to an enlarged paddock consisting of the Permissive Bridleway, Turning Circle Glade and the 4[th] Tee Quarry
- 28/11/23 - TB test. All cattle passed
- 02/01/24 – Cattle moved to Long Quarry and Victoria Quarry
- 07/02/24 – Cattle moved to a paddock close to the Cemetery
- 20/03/24 – Cattle moved by trailer to Cud Hill Common also using an electric fencing system
- 14/04/24 – The cattle were walked back to the Beacon to the Wildlife Corridor paddock
- 25/04/24 – Cattle moved to the Spring Tongue paddock
- 19/05/24 – Cattle moved to the Royal William End paddock
- 28/05/24 – Cattle moved to the 8[th] Fairway and Southern Ramparts
- 11/06/24 - TB test. All cattle passed
- 30/06/24 – Cattle moved to Turning Circle Glade
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## Natural England
During 2023 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. The charity received a grant of £4,950 from Natural England during the year to support our activities.
## Working Parties
- During the period 01/07/2023 to 30/06/2024 a total of 892 hours were worked which was up on 802 last year, helped by implementing mid-week work parties
- 21 hours were worked on Cud Hill and volunteers helped Natural England on other local sites.
- The Cotswold Wardens continued to work on the section alongside the lower plantation, working a total of 131 hours.
- Time spent on administration and cattle work have not been quantified.
## **Summary of work undertaken**
- Clearing at the Royal William end was continued, and regrowth was grazed in early summer
- Clearing of sycamore and diseased ash was continued in the wildlife corridor
- A strip on the right-hand side of the first fairway was cleared and grazed
- 12 hours were spent doing a complete survey of all the junipers. Since the last survey in 2015 numbers have roughly doubled due to mature plants producing seedlings and the discovery of new plants. Transplants have mostly been successful
- Treatment of old man’s beard by spot spraying with glyphosate was very successful
- Periwinkle has almost been eradicated along the south side of the cemetery
- Scrub and brambles were cleared along the right-hand side of the 8th fairway
- More brash piles were constructed rather than bonfires
- Less spraying was done with Paul Baxter was recovering from surgery during the spring
- Initiation of long-term vegetation survey
## **Notable gains**
- Areas are now showing improvement because of regular grazing
- Cattle have grazed all through the summer
- Secured funding to repair a section of the Cotswold Way
- Areas restored ahead of time because of reseeding
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 14[th] September 2023 when reports were received from the chairman, secretary, treasurer and work-party leader. There was also a talk by Dr. Kathy Meakin entitled “Is nature conservation dead? Wilding and natural recovery”. The 2024 open meeting was held on 19[th] September. We are planning to hold the next meeting in September this year.
Informative guided walks on the Beacon were organised by Paul Baxter in July 2023 to explain the activities and objectives of the working parties and further walks were held in July 2024. Projects
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PBCG has commenced a project to carry out an ecological survey of Painswick Beacon. With the help of Dr. Kathy Meakin, an initial survey is in progress following the training of a number of volunteers to complete an initial survey. Regular surveys will then be undertaken so that changes in the flora and fauna on the Beacon can be monitored.
## FUTURE PLANS
- The charity will be working with Natural England to fulfil the charity’s objective of the protection and improvement of the physical and natural environment of Painswick Beacon
- The cattle continue to be a significant contribution to this work
- Working parties will continue during the coming years
- The initial ecological survey work will be completed and then continued on a regular basis
- The charity is concerned about the impact of the increased footfall on the Beacon and the consequent compaction of the grassland. Ways to mitigate this are being considered including the aerating of affected areas and potential improvements to footpaths and their drainage at “pinch” points over the Beacon
- Maintain the glow worm transect data
## FINANCIAL REVIEW
The charity made a small surplus of £573 (2023 - £287) during the year. A significant grant was received from Natural England during the year and this enabled the charity to initiate the ecological survey, carry out volunteer training and replace some equipment. The charity continues to be in a strong financial position with reserves in excess of £15,000.
## Reserves Policy
The charity has no formal reserves policy. The charity currently has total reserves of £17,010 (2023 £16,436). Most of these are unrestricted meaning that they can be expended on any of the charity’s activities.
The charity has only a small amount of regular income but has annual expense commitments including grazing and fencing costs, insurance and training. The charity therefore needs to maintain an amount of reserves to meet ongoing commitments in the near future.
In recent years the charity has been successful in attracting levels of grants and donations that provides a secure base for the charity’s activities.
- **Restricted Funds** are those that require to be expended on specific projects
- **Unrestricted Funds** have no restriction on their uses
## Particulars of Any Outstanding Guarantee Given by the Charity
The Trustees declare that the charity has given no guarantee where potential liability is outstanding at the date of the statement of assets & liabilities.
## Particulars of Any Outstanding Debt
The Trustees declare that the charity has no outstanding debts which are secured by an express charge on any of the assets of the charity at the date of the statement of assets & liabilities.
## Major Risks
The major risks of the charity are:
- The inability to raise funds to meet its obligations and in particular, for the care of the cattle
- A lack of volunteers for working parties
- Potential claims from incidents in relation to the cattle’s location on the Beacon and from the activities of the working parties
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## STATUTORY DECLARATION ON PUBLIC BENEFIT
The trustees declare that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.
Approved by the Board of Trustees on 3[rd] April 2025 and signed on its behalf by:
Richard Aspinall (Chairman)
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Painswick Beacon Conservation Group
Independent Examiners’ Report To The Trustees Of Painswick Beacon Conservation Group
For the year ended 30th June 2024
I report to the trustees on my examination of the accounts of the Charity for the year ended 30[th] June 2023.
## **Responsibilities and basis of independent examiner’s report**
As the charity's trustees, 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 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 which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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.
Martyn Smith MA MBA BFP FCA FCT Butt House, Butt Green Painswick GL6 6QS
10[th] April 2025
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## Painswick Beacon Conservation Group Statement of Financial Activities
(including Income and Expenditure Account) For the year ended 30[th] June 2024
|**Notes**
**Income and endowments from:**
Donations and legacies
2
Charitable activities
3
Investments
4
**Total**
**Expenditure on:**
Charitable activities
5
**Total**
**Net income / (expenditure)**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
£6,190
£400
£6,590
£500
-
£500
£182
-
£182|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
£6,190
£400
£6,590
£500
-
£500
£182
-
£182|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
£6,190
£400
£6,590
£500
-
£500
£182
-
£182|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
£6,190
£400
£6,590
£500
-
£500
£182
-
£182|**2023**
£2,054
£500
£36|
|---|---|---|---|---|---|
||£6,872|£400|£7,272||£2,590|
||£6,299
£400
£6,699||||£2,303|
||£6,299|£400|£6,699||£2,303|
||£573
-
£573
£15,876
£560
£16,436
£16,449
£560
£17,009|||||
||||||£287|
||||||£16,149|
||||||£16,436|
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## Painswick Beacon Conservation Group Statement of Financial Position For the year ended 30[th] June 2024
|**Current Assets**
Debtors
6
Cash at bank and in hand
**Liabilities**
Creditors - Amounts falling due within one year
**Total assets less current liabilities**
**The funds of the charity**
Restricted income funds
8
Unrestricted income funds
8
**Total Funds**
**Notes**|**2024**
£1,239
£17,825
£19,064
£2,055
£17,009
£560
£16,449
£17,009|**2023**
£1,057
£15,421|
|---|---|---|
|||£16,478|
|||£42|
||||
|||£16,436|
|||£560
£15,876|
|||£16,436|
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Richard Aspinall Martin Collins Chairman Treasurer 3[rd] April 2025 3[rd] April 2025
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## Painswick Beacon Conservation Group Notes to the Financial Statements
## For the year ended 30[th] June 2024
## **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 2024
## **2 Income from donations and legacies**
|Associate Member subscriptions
Donations
Grants receivable
**3**
**Income from charitable activities**
Tree and other maintenance activities
Grazing income
**4**
**Investment income**
Bank interest receivable
**5**
**Costs of charitable activities by fund type**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
£586
-
£586
£654
-
£654
£4,950
£400
£5,350|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
£586
-
£586
£654
-
£654
£4,950
£400
£5,350|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
£586
-
£586
£654
-
£654
£4,950
£400
£5,350|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
£586
-
£586
£654
-
£654
£4,950
£400
£5,350|**2023**
£515
£1,139
£400|
|---|---|---|---|---|---|
||£6,190|£400|£6,590||£2,054|
||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
-
-
-
£500
-
£500||||**2023**
-
£500|
||£500|-|£500||£500|
||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
£182
-
£182||||**2023**
£36|
||£182|-|£182||£36|
||**and activity**|||||
|Project expenses
Repairs, fuel and spares
Other work party costs
Grazing and fencing costs
Contracting costs
Meeting & education costs
Training
Insurance|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
**2023**
£1,650
-
£1,650
-
£1,516
£400
£1,916
£356
£184
-
£184
£174
£818
-
£818
£1,003
-
-
-
-
£80
-
£80
£50
£1,312
-
£1,312
-
£739
-
£739
£720
£6,299
£400
£6,699
£2,303|
|---|---|
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## Painswick Beacon Conservation Group Notes to the Financial Statements Continued For the year ended 30[th] June 2024
|**6**
**Debtors**
Prepayments and accrued income
**7**
**Analysis of Net Assets Between Funds**
Current assets
Current liabilities
Net assets at 30 June 2024
**8**
**Movement in funds**
**Unrestricted Funds**
Balance as at 01 July 2023
Incoming resources
Outgoing resources
Balance as at 30 June 2024
**Restricted Funds**
Balance as at 01 July 2023
Incoming resources
Outgoing resources
Balance as at 30 June 2024
**Total funds**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
£16,449
£560
-
-|**2024**
£1,239
£1,239
**2024**
£17,009
-
£17,009
**2024**
£15,876
£6,872
(£6,299)|**2024**
£1,239
£1,239
**2024**
£17,009
-
£17,009
**2024**
£15,876
£6,872
(£6,299)|**2023**
£1,057|
|---|---|---|---|---|
|||||£1,057|
|||||**2023**
£16,394
£42|
||£16,449
£560|||£16,436|
|||||**2023**
£15,989
£2,190
(£2,303)|
|||£16,449||£15,876|
|||£560
£400
(£400)
£560
£17,009||£160
£400
-|
|||||£560|
||||||
|||||£16,436|
## **Purpose of restricted funds**
Restricted funds relate to grants for contracting work and a contribution to Nofence costs
## **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 2024
|**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**
**Specific projects**
Beacon ecological survey
**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)**|**2024**
£586
£654
£5,350|**2024**
£586
£654
£5,350|**2023**
£515
£1,139
£400|
|---|---|---|---|
||£6,590||£2,054|
||-
£500||-
£500|
||£500||£500|
||£182||£36|
||£182||£36|
||£7,272
£1,650|||
||||£2,590|
||||-|
||£1,650||-|
||£1,916
£184
£818
-
£80
£1,312
£739
-||£356
£174
£1,003
-
£50
-
£720
-|
||£5,049||£2,303|
||£6,699
£573|||
||||£2,303|
|||||
||£573||£287|
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