## **BIRKHEADS WILD CIO** 

**REPORT AND FINANCIAL STATEMENTS For the period 16 June 2023 - 31 October 2024** 

**Charity number 1203602** 



**BIRKHEADS WILD CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the period 16 June 2023 - 31 October 2024 

The trustees are pleased to present their annual report together with financial statements of the charity for the period 16 June 2023 - 31 October 2024.  The accounts show the total for the 16 month period and a separate column to show the total for the 12 months to the 31 October 2024. 

The financial statements comply with the Charities Act 2011, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **1. Objectives and activities** 

On 16th June 2023 Birkheads Wild converted to a CIO after over 5 years of operating as a CIC (Community Interest Company). This has been our first full financial year operating as a charity therefore these accounts represent 16 months operation rather than 12 months. 

## **Birkheads Wild supports young people in Gateshead and the wider North East to build a better future for themselves – using the outdoors.** 

**How?** By using the outdoors we help young people to grow in skills and confidence, to think for themselves and become more fulfilled. Our work helps young people to understand themselves better, to feel a sense of belonging, to grow in skills and confidence, be healthier, have pride in their own identity and to help them to contribute to wider society. 

**What?** By giving young people more opportunities to discover, explore and enjoy the outdoors. By improving every aspect of their health and wellbeing through outdoor experiences and by helping young people to explore and understand the world around them. 

## **We do this by running** ; 

-  the Duke of Edinburgh’s Award scheme (for 14+), 

-  our Outdoors Youth Club (11-15 year olds), 

-  our Under 11’s Forest School After School Club (5 –11 year olds), 

-  Alternative Education Provision for young people who are unable to attend school, 

-  bushcraft and Forest School day sessions and overnight camps, 

-  long term projects with other local charities and community groups. 

Our 2 acre site in rural Gateshead has a small Community Garden, goats and hens, a pond, Forest School and bushcraft activities, covered campfire areas, a Cycle Shed, the Barrow Den Yurt and is a campsite with a Camping Exemption Certificate from Natural England which allows for up to 60 overnight stays per year. 

Birkheads Wild is for all young people, **however we are increasingly finding that the areas where our work can have most impact is with those young people who struggle to ‘fit’ in the mainstream schooling system or those who have least opportunity to spend time experiencing the outdoors in a rural setting.** This can be due to a range of factors including; having experienced childhood trauma, having additional needs such as Autism or ADHD, anxiety and depression, domestic abuse or family substance abuse, an unstable/unsupportive home life, or low-income families in urban centres without access to transport or opportunities to spend time in the outdoors. 

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**BIRKHEADS WILD CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the period 16 June 2023 - 31 October 2024 

**We are experiencing a time of increased need, demand and growth:** our growth has accelerated post-pandemic due to the mental health crisis amongst young people and cuts in funding in education, healthcare and social services. The COVID-19 pandemic has had a negative impact on the mental and physical health and wellbeing of so many young people, and we have seen an increased need and demand for our services. 

**Over 80% of the young people we engage with live in Gateshead and the vast majority of our visitors live within a 10 mile radius of our site –** including central Gateshead, Felling, Birtley and Blaydon. The remainder live in County Durham, South Tyneside, Sunderland and Newcastle. **Over 85% of the young people who visited in 2023/24 live in a postcode area/ward classed as ‘deprived’ (Index of Multiple Deprivation 1-4).** 

**56% of carers/parents of our attendees rated their young person’s mental health and wellbeing with a score of 5/10 of less – out of a possible score of 10/10.** 

## **2. Achievements and performance** 

## **Our Impact (12 months to 31 October 2024):** 

- This year between 25 and 60 young people engaged with Birkheads Wild each week for 48 weeks of the year. 

- Most of these young people return to Birkheads Wild regularly on a long-term basis (more than 10 visits) through their involvement in one or more of the 4 programmes (outlined below). 

- Throughout term time all year round we have 25 young people attending our Alternative Education Provision each week for between 2 and 15 hours a week. 

- Our numbers increase between March and November when we run our After School and Holiday Clubs weekly with an average group size of 12 young people per session and our Duke of Edinburgh’s Award Programme which had 25 young people enrolled on it this year. 

This year young people and their carers/parents or schools have told us: 

## _**“I only try new foods when I come to Birkheads Wild.”**_ 

Attendee at our Alternative Education Provision, age 13 

## _**“Every time our son comes back from a Duke of Edinburgh’s Award event or**_ 

_**similar, he has matured a little more, learned so many life skills and beyond!**_ 

_**He is always full of new knowledge and exciting stories about his latest**_ 

_**adventure with Birkheads Wild. I could never explain how much Birkheads**_ 

_**Wild has done for him, and we are forever grateful for that, along with the**_ 

_**experiences he has had – which we never thought would be possible due to his Autism and Anxiety Disorder. The work the team do is priceless and we can’t thank you enough. He has had the best time”**_ 

Parent of DofE programme participant 2024 

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**BIRKHEADS WILD CIO** 

**TRUSTEES ANNUAL REPORT** 

For the period 16 June 2023 - 31 October 2024 

## **Our 4 key programmes of work are:** 

_**Alternative Education Provision**_ - This year during term time we have provided an average of 75 hours each week of Alternative Education Provision for young people on roll at Gateshead Schools or under the care of Gateshead Council Virtual School, Gateshead council EOTAS (Educated Other Than At School) and SENIT (Special educational Needs and Inclusion) teams. We have worked with young people on roll, but struggling to attend; Furrowfield SEMH School, Emmanuel College, Lord Lawson of Beamish Academy, St Thomas More RC School, Cardinal Hume School, Whickham School, River Tyne Academy PRU. 

We also receive a growing number of referrals from primary school aged young people and have worked with young people from Bede Primary, Colgate Primary, Eslington and Ravensworth Primary Schools. 

We have strengthened our relationship with Gateshead Virtual School and prioritised places at Birkheads Wild for Care Experienced young people. **In 2023/24 the percentage of Care Experienced young people who attend Birkheads Wild Alternative Education Provision increased to 44% of our overall attendees.** 

**Of our attendees at Alternative Education Provision this year, 51% have an Education Heath Care Plan (EHCP), with a further 22% in the process of applying or appealing a decision at the time of starting at Birkheads Wild.** 

**Our Tutoring offer has continued to grow with a focus on supporting Maths and English Functional Skills Levels 1 and 2 in order to help our young people have more post 16 options open to them where they have missed significant amounts of their education and are unable to sit GCSEs.** 

Birkheads Wild registered as an AQA Unit Award Centre in January 2024 and young people attending our Alternative Education Provision achieved **63 Unit Award Certificates over the past 10 months.** These vocational certificates are in a range of areas including; Forest School Skills, Bike Maintenance and Cycling, Safe use of Tools, Fire lighting skills and Animal Care. 

_**Duke of Edinburgh’s Award**_ - Birkheads Wild is a Licenced Organisation to deliver this prestigious and well-recognised programme of leadership and outdoor skills for young people. Colleges, Universities and Employers all recognise and value the programme, **and this has the potential to be life changing for some of our groups who struggle in a classroom and are unlikely to gain 5+ GSCE passes or other recognised qualifications.** 

Our DofE programme is a little different to some those which run in a school setting as it is for **young people who face multiple barriers to participating in DofE in a school** . Our programme is based on the following principles: 

1. A more relaxed setting than school, and based almost entirely outdoors at Birkheads Wild; 

2. ‘Pay what you can afford’ – to ensure families and carers aren’t out of pocket; 

3. ‘Aiming high for unique’ and unusual Expeditions.  This year we are currently supporting; 12 young people to achieve their Bronze award, 7 young people to achieve their Silver and we also launched our first Gold level Award with 6 participants. 

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## **BIRKHEADS WILD CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the period 16 June 2023 - 31 October 2024 

Each year our DofE groups have a much higher proportion of the group with additional needs such as Autism and ADHD, than the national average. 

_**Long term projects with other charities/funders**_ – this year we continued to deliver our Kavli Project to support the mental health and wellbeing of some of the most vulnerable young people in Gateshead with long-term outdoors provision. 

_**Youth Club, After School and Holiday Club provision**_ – we delivered weekly After School and Holiday Club sessions for young people aged between 5 and 14 from Gateshead between March and November. Over 75 young people attended across the year with most of them attending long term (over 6 months of regular attendance) 

_**Our Team**_ – Birkheads Wild increased our employed staff from 6 to 8 this year (all on part time contracts), and we also have a pool of 5 regular freelance staff who support the delivery of our work. 

For the 12 months to 31 October 2024 Birkheads Wild increased our turnover to £212,196 From £101,299 In the previous financial year. 

The Trustees are grateful to the following funders and supporters we have partnered with to enable our work this year: 

Greggs Foundation 

Kavli Trust 

Gillian Dickinson Trust 

Sir James Knott Trust 

UK Youth – Pears Foundation 

Community Foundation, serving Tyne, Wear and Northumberland 

Duke of Edinburgh’s Award Resilience Fund 

We have also received corporate donations from Berghaus/Pentland Brands - Sunderland as part of a wider partnership to provide our Berghaus Kit Library. 

At the end of this year Birkheads Wild also became the nominated charity partner of Cambridge University Press as part of a 2 year partnership with their Gateshead office. 

## **3. Public benefit** 

The Board of Trustees has referred to the Charity Commission's guidance on public benefit when reviewing the charity's objectives and planning its future activities. This annual report will aim to demonstrate the link between our charitable activity and how this benefits our service users. 

4 



## **BIRKHEADS WILD CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the period 16 June 2023 - 31 October 2024 

## **4. Financial review** 

Birkheads Wild CIO is funded by a variety of income strands. The total income for this year 1 November 2023 – 31[st] Oct 2024 is £212,196 and for this accounting period (16 months) is £309,470. This income is allocated across respective funds on the Statement of Financial Activities in accordance with the Statement of Recommended Practice. 

The Statement of Financial Activities for the year ended 31 October 2024, shows a net surplus across all funds of £39,342 (2023: £nil). 

The Balance Sheet at 31 October 2024 shows total funds carried forward of £39,342 of which £113 are restricted funds, the trustees have designated funds totalling £31,000 as detailed in the reserves policy, the unrestricted reserves are £8,230. 

## Reserves policy 

The Board of Trustees has examined the charities requirements for reserves in light of the major risks to the organisation. The established policy is for designated unrestricted funds held by the charity to be set at 6 months of the expenditure plus estimated redundancy and close down costs; the designated fund for the year is £6,000. The reserves are needed to maintain the current activities of the charity in the event of a significant drop in funding. 

## **5. Plans for future periods** 

In our Future Projects Fund of £25,000 we have allocated a proportion of funds to the following forthcoming internal projects for 2024/25 including: £2,000 to Gateshead Gardening for Health Project, £5,000 to Birkheads Wild Site Development Project and £10,000 towards Staff Investment and Growth. 

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## **BIRKHEADS WILD CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the period 16 June 2023 - 31 October 2024 

## **6. Reference and administrative details of the charity, its trustees and advisors** 

|Charity Name|Birkheads Wild CIO||
|---|---|---|
|Registered|1203602||
|Charity Number|||
|Trustees|Eleanor Turner|Appointed 16 June 2023|
||Philip Douglas|Appointed 16 June 2023|
||Gemma Messenger|Appointed 16 June 2023|
||Alison Collins|Appointed 16 June 2023|
||Joanne O’Leary|Appointed 16 June 2024|
|Chief Executive|Fiona O’Connor||
|Registered Office|1 Birkheads||
||Marley Hill||
||Newcastle upon Tyne||
||NE16 5EL||
|Independent|MW Accounting Services||
|Examiner|Woodgate House||
||5c Wood Street||
||Gateshead||
||NE11 9NP||
|Bankers|Co-operative Bank Plc||
||Norfolk House||
||84/86 Grey Street||
||Newcastle||
||NE1 6BZ||



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**TRUSTEES ANNUAL REPORT** 

## **BIRKHEADS WILD CIO** 

For the period 16 June 2023 - 31 October 2024 

## **7. Structure, governance and management** 

## Governing documents 

Birkheads Wild CIO is a charitable incorporated organisation, governed by its constitution, adopted on 16[th] June 2023. 

## Appointment of Trustees 

Trustees are elected by members of the organisation at the Annual General Meeting (AGM) and are eligible to stand for re-election each year. There is a minimum of three and maximum of 12 trustees at any given time. The trustees have the power to co-opt up to three other members and agree to meet at least four times a year. 

Newly appointed trustees are invited to an induction day which includes meeting with the other trustees and the Coordinator to get an overview of the work of the charity, including its constitution and its finances. Part of this day also includes a brief induction with other key staff members. Trustees are given a copy of the constitution and the previous year's annual report and accounts. Should trustee training be required, this is arranged and once a year a development day is held for all trustees and staff. 

## Organisation 

The trustees administer the charity and the Chief Executive is responsible for managing the work of the charity on a day-to-day basis. 

The trustees are aware that the major risk to the organisation is lack of funding. Each quarter the risk is assessed when budgets are compared to actual spend and reserves are reviewed on a yearly basis to ensure that there are sufficient funds available to cover five months running costs and any possible redundancy costs. 

## Risk management 

The Board of Trustees has conducted its own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and for ensuring the consistent quality of the delivery of all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity. 

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## **BIRKHEADS WILD CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the period 16 June 2023 - 31 October 2024 

## **8. Trustees responsibilities in relation to the financial statement** 

The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for the year. In preparing those financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

30/01/25 Approved by the trustees on ………………….. and signed on their behalf by: 

Ellie Turner (Feb 4, 2025 09:23 GMT) 

Eleanor Turner Chair 

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## **BIRKHEADS WILD CIO** 

## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES** 

For the period 16 June 2023 to 31 October 2024 

I report on the financial statements of Birkheads Wild CIO for the period 16 June 2023 to 31 October 2024, which are set out on pages 10 to 21. 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed. 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- h examine the accounts under section 145 of the Charities Act, 

- h to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and 

- h to state whether particular matters have come to my attention. 

## **Basis of independent examiner's statement** 

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. 

## **Independent examiner's statement** 

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: 

- h the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- h the accounts did not accord with the accounting records; or 

- h 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 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. 


Michelle Wright MAAT MW Accounting, Bookkeeping & Training Woodgate House Wood Street Gateshead NE11 9NP Date: 04/02/25 

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## **BIRKHEADS WILD CIO** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

For the period 16 June 2023 to 31 October 2024 

|6<br>7<br>8<br>Other trading activities & contracts<br>9<br>**Expenditure on:**<br>10<br>Charitable activities<br>**_Net income/(expenditure)_**<br>Transfers between funds<br>**_Net income/(expenditure) and net_**<br>**_movement of funds_**<br>Operation of the charity<br>**_Total expenditure_**<br>**Income from:**<br>Charitable activities<br>Grants<br>Exceptional Item<br>**_Total income_**<br>Donations and legacies<br>Notes<br>**_Total funds carried forward_**<br>**Reconciliation of funds**<br>Total funds brought forward|Unrestricted<br>Funds<br>£<br>25,574<br>2,301<br>101,931<br>169,834<br>299,641<br>260,412<br>260,412<br>39,230<br>( 31,000 )<br>8,230<br>-<br>8,230|Designated<br>Funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>31,000<br>31,000<br>-<br>31,000|Restricted<br>Funds<br>£<br>2,097<br>-<br>7,731<br>-<br>9,828<br>9,716<br>9,716<br>113<br>-<br>113<br>-<br>113|**Total 16**<br>**months to**<br>**2024**<br>**£**<br>**27,672**<br>**2,301**<br>**109,663**<br>**169,834**<br>**309,470**<br>**270,127**<br>**270,127**<br>**39,342**<br>**-**<br>**39,342**<br>**-**<br>**39,342**|**Total 12**<br>**months to**<br>**2024**<br>**£**|
|---|---|---|---|---|---|
||||||**-**<br>**500**<br>**76,055**<br>**135,642**|
||||||**212,196**|
||||||**203,575**|
||||||**203,575**|
||||||**8,621**<br>**-**|
||||||**8,621**<br>**-**|
||||||**8,621**|



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 12 to 21 form an integral part of these accounts. 

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Charity Number 1203602 

## **BIRKHEADS WILD CIO** 

## **BALANCE SHEET** 

As at 31 October 2024 

|**Fixed assets**<br>Tangible assets<br>17<br>**_Total fixed assets_**<br>**Current assets**<br>Debtors<br>18<br>Cash at bank and in hand<br>19<br>**_Total current assets_**<br>**Creditors:**amounts falling due within<br>one year<br>20<br>**_Net current assets_**<br>**_Total assets less current liabilities_**<br>**_Total net assets or liabilities_**<br>**Funds of the charity**<br>Unrestricted income funds<br>Designated funds<br>Restricted income funds<br>**_Total funds_**<br>Notes|**£**<br>7,188<br>22,734<br>**29,922**<br>**( 2,896 )**|**Total 16**<br>**months to**<br>**2024**<br>**£**<br>12,316<br>**12,316**<br>**27,026**<br>**39,342**<br>**39,342**<br>8,230<br>31,000<br>113<br>**39,342**|**£**<br>-<br>-<br>**-**<br>**-**|**Total**<br>**2023**<br>**£**|
|---|---|---|---|---|
|||||-|
|||||**-**<br>**-**|
|||||**-**|
|||||**-**|
|||||-<br>-<br>-|
|||||**-**|



The notes on pages 12 to 21 form an integral part of these accounts. 

These financial statements were approved by the Board on: and are signed on its behalf by: Eleanor Turner Chair 

## 30/01/25 

Ellie Turner (Feb 4, 2025 09:23 GMT) 

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## **BIRKHEADS WILD CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the period 16 June 2023 to 31 October 2024 

## 1 **Accounting Policies** 

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: 

## 2 **Basis of accounting** 

## 2.1 **Basis of preparation** 

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. 

Birkheads Wild CIO meets the definition of a public benefit entity under FRS 102. 

The statement of financial activities, and notes on income and expenditure have been prepared showing the totals as the 16 months to cover the period 16th June 2023 to 31st October 2024, the column of comparison is showing the total for the 12 months covering 1st November 2023 to 31st October 2024 which would be the normal 12 month financial year. 

## 2.2 **Preparation of the accounts on a going concern basis** 

The charity reported total unrestricted funds at the year end of £23,230 and has already secured a significant amount of funding for the current year. The financial statements have been prepared on a going concern basis. In making their assessment the trustees have reviewed and considered relevant information, including their annual budget and future cash flows. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern. 

## 3 **Income** 

## 3.1 **Recognition of income** 

Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability 

## 3.2 **Offsetting** 

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102. 

## 3.3 **Grants and donations** 

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the  income will be received and the amount can be measured reliably and is not  deferred. 

Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met. 

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## **BIRKHEADS WILD CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the period 16 June 2023 to 31 October 2024 

## 3.4 **Donated goods and services** 

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. 

Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA. 

## 3.5 **Volunteer help** 

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report. 

## 3.6 **Interest receivable** 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest  paid or payable by the bank. 

## 3.7 **Income from membership subscriptions** 

Membership subscriptions received in the nature of a gift are recognised in donations and legacies. 

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 

## 3.8 **Investment gains and losses** 

This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 

## 3.9 **Fund accounting** 

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. 

## 4 **Expenditure and liabilities** 

## 4.1 **Liability recognition** 

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. 

## 4.2 **Charitable activities** 

Expenditure on charitable activities includes the costs of support activities undertaken to further the purposes of the charity and their associated support costs. 

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## **BIRKHEADS WILD CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the period 16 June 2023 to 31 October 2024 

## 4.3 **Governance and support costs** 

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. 

## 4.4 **Irrecoverable VAT** 

Irrecoverable VAT is charged as a cost against the activity for which the  expenditure was incurred. 

## 4.5 **Creditors** 

The charity has creditors which are measured at settlement amounts less any trade discounts. 

## 4.6 **Provisions for liabilities** 

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. 

## 5 **Assets** 

## 5.1 **Tangible fixed assets for use by the charity** 

Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows: 

Computer Equipment Plant & Machinery 

Straight line over three years Straight line over ten years 

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## **BIRKHEADS WILD CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the period 16 June 2023 to 31 October 2024 

## **Incoming resources** 

|6<br>**Exceptional item**<br>Transfer of funds from unincorporated entity|Unrestricted<br>Funds<br>£<br>25,574<br>25,574|Restricted<br>Funds<br>£<br>2,097<br>2,097|**Total**<br>**2024**<br>**£**<br>**27,672**<br>**27,672**|Total<br>2023<br>£|
|---|---|---|---|---|
||||||
|||||-|



As at 16 June 2023 the assets of Birkheads Wild Community Interest Company, company number 1203602 were transferred to Birkheads Wild CIO. 

## **Analysis of income** 

|7<br>8<br>9|**Donations and legacies**<br>**Charitable activities**<br>Income from grants<br>Sir James Knott Trust<br>Gillian Dickinson Trust<br>Elsie Davis Trust<br>UK Youth<br>Greggs Foundation<br>Community Foundation service<br>Tyne & Wear &<br>Northumberland<br>Duke of Edinburgh Award<br>Resilience Fund<br>**Other trading activities**<br>Schools and Local Authority<br>contracts<br>Activities and events<br>Other income<br>Donations and gifts<br>Kavli Trust<br>Other grants<br>Temporary letting of charitable property<br>Co-op Community Fund|Unrestricted<br>Funds<br>£<br>2,301<br>2,301<br>1,007<br>18,000<br>25,401<br>15,000<br>-<br>13,500<br>20,000<br>8,000<br>-<br>1,024<br>101,931<br>9,041<br>138,844<br>9,499<br>12,450<br>169,834|Restricted<br>Funds<br>£<br>-<br>-<br>-<br>3,500<br>-<br>-<br>-<br>4,231<br>-<br>7,731<br>-<br>-<br>-<br>-<br>-|**Total 16**<br>**months to**<br>**2024**<br>**£**<br>**2,301**<br>**2,301**<br>**1,007**<br>**18,000**<br>**25,401**<br>**15,000**<br>**3,500**<br>**13,500**<br>**20,000**<br>**8,000**<br>**4,231**<br>**1,024**<br>**109,663**<br>**9,041**<br>**138,844**<br>**9,499**<br>**12,450**<br>**169,834**|Total 12<br>months to<br>2024<br>£|
|---|---|---|---|---|---|
||||||500|
||||||500|
||||||-<br>13,500<br>12,500<br>-<br>3,500<br>13,500<br>20,000<br>8,000<br>4,231<br>824|
||||||76,055|
||||||4,671<br>118,746<br>6,196<br>6,029|
||||||135,642|



Income was £309,470 (2023: £0) of which £299,641 was unrestricted or designated (2023: £0) and £9,828 was restricted (2023: £0) 

15 



## **BIRKHEADS WILD CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the period 16 June 2023 to 31 October 2024 

## **Analysis of expenditure on charitable activities** 

|10|**_Charitable activities_**<br>Direct costs<br>Support costs<br>Governance costs<br>Volunteer costs<br>Office costs<br>Professional fees<br>Independent examiner's fees for reporting on the<br>accounts<br>Trustees meeting costs and AGM<br>Training costs<br>Project staff costs<br>Management / admin staff costs<br>Depreciation<br>Premises expenses<br>Project costs<br>Activities and events|Unrestricted<br>Funds<br>£<br>160,036<br>3,063<br>19,937<br>1,362<br>40<br>56,540<br>4,602<br>1,070<br>3,316<br>10,142<br>204<br>100<br>260,412|Restricted<br>Funds<br>£<br>562<br>1,313<br>4,340<br>3,500<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>9,716|**Total 16**<br>**months to**<br>**2024**<br>**£**<br>**160,598**<br>**4,377**<br>**24,276**<br>**4,862**<br>**40**<br>**56,540**<br>**4,602**<br>**1,070**<br>**3,316**<br>**10,142**<br>**204**<br>**100**<br>**270,127**|Total 12<br>months to<br>2024<br>£|
|---|---|---|---|---|---|
||||||129,584<br>4,142<br>16,631<br>4,062<br>-<br>35,969<br>2,556<br>2,437<br>2,616<br>5,274<br>204<br>100|
||||||203,575|



Expenditure on charitable activities was £270,127 (2023: £0) of which £260,412 was unrestricted or designated (2023: £0) and £9,716 was restricted (2023: £0) 

## 11 **Fees for examination of the accounts** 

|**nalysis of staff costs and the cost of key management personnel**<br>Salaries and wages<br>Social security costs<br>Other accountancy services paid to the examiner<br>Pension costs (defined contribution pension plan)<br>Independent examiner's fees for reporting on the accounts|**2024**<br>**£**<br>**100**<br>**1,200**<br>**1,300**<br>**2024**<br>**£**<br>**173,263**<br>**14,476**<br>**3,347**<br>**191,085**|2023<br>£|
|---|---|---|
|||-<br>-|
|||-|
|||2023<br>£|
|||-<br>-<br>-|
|||-|



## 12 **Analysis of staff costs and the cost of key management personnel** 

No employee received remuneration above £60,000 (2023: nil) 

The key management personnel of the charity, comprise the trustees and the Chief Executive. The total employee benefits of the key management personnel of the charity were £36,000 (2023: £nil). 

16 



## **BIRKHEADS WILD CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the period 16 June 2023 to 31 October 2024 

## 13 **Staff numbers** 

The average monthly head count was 7 staff (2023: 0 staff) and the average monthly number of full-time equivalent employees during the year were as follows: 

|Management and admin<br>Charitable activities<br>The parts of the charity in which the employee's work|**2024**<br>**Number**<br>**1.0**<br>**3.0**<br>**4.0**|2023<br>Number|
|---|---|---|
|||0.0<br>0.0|
|||0.0|



## 14 **Transactions with trustees** 

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity. 

## **Trustees' expenses** 

No trustee expenses have been incurred in the year. 

## **Transaction(s) with related parties** 

There have been no related party transactions in the reporting period. 

## 15 **Defined contribution pension scheme** 

The charitable company contributes to individual private staff pension schemes, The employer's pension costs represent contributions payable by the charity. 

The employer's pension costs represent contributions payable by the charity to the fund and amount to  £3,470 (2023: £0). There was  £593 outstanding as at 31 October 2024 (2023: £0). 

## 16 **Corporation Taxation** 

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives. 

17 



## **BIRKHEADS WILD CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the period 16 June 2023 to 31 October 2024 

|**Motor**<br>17 **Tangible fixed assets**<br>**Vehicles**<br>**£**<br>**Cost**<br>Balance brought forward<br>-<br>Transfer from CIC<br>Additions<br>-<br>Disposals<br>-<br>**Balance carried forward**<br>-<br>**Depreciation**<br>Basis<br>SL<br>Rate<br>over 4 years<br>Balance brought forward<br>-<br>Transfer from CIC<br>Depreciation charge for year<br>Disposals<br>-<br>**Balance carried forward**<br>-<br>**Net book value**<br>**Brought forward**<br>-<br>**Carried forward**<br>-<br>18 **Debtors and prepayments (receivable within 1 year)**<br>19<br>Bank current account<br>20<br>PAYE<br>**Creditors and accruals (payable within 1 year)**<br>Other creditors<br>Pension<br>Trade creditors<br>**Cash at bank and in hand**<br>Trade debtors|**Fixtures &**<br>**Fittings**<br>**£**<br>-<br>-<br>2,880<br>-<br>2,880<br>SL<br>over 4 years<br>-<br>-<br>-<br>-<br>-<br>2,880|**Computer**<br>**Equipment**<br>**£**<br>-<br>-<br>1,561<br>-<br>1,561<br>SL<br>over 3 years<br>-<br>-<br>602<br>-<br>602<br>-<br>960<br>**2024**<br>**£**<br>**7,188**<br>**7,188**<br>**2024**<br>**£**<br>**22,734**<br>**22,734**<br>**2024**<br>**£**<br>**288**<br>**1,587**<br>**593**<br>**428**<br>**2,896**|**Plant &**<br>**Machinery**<br>**£**<br>-<br>19,012<br>1,400<br>-<br>20,412<br>SL<br>over 10 years<br>-<br>7,934<br>4,001<br>-<br>11,935<br>-<br>8,476<br>2023<br>£<br>-<br>-<br>2023<br>£<br>-<br>-<br>2023<br>£<br>-<br>-<br>-<br>-|**Total**<br>**£**|
|---|---|---|---|---|
|||||**-**<br>**19,012**<br>**5,841**<br>**-**|
|||||**24,853**|
|||||**-**<br>**7,934**<br>**4,602**<br>**-**|
|||||**12,537**|
||||||
|||||**-**|
||||||
|||||**12,316**|
||||||



18 



## **BIRKHEADS WILD CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the period 16 June 2023 to 31 October 2024 

## 21 **Events after the end of the reporting period** 

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period. 

## 22 **Analysis of charitable funds** 

## **Analysis of movements in unrestricted funds As at 31 October 2024** 

|**As at 31 October 2024**||||||
|---|---|---|---|---|---|
|**Unrestricted funds**<br>General unrestricted fund<br>**_Totals_**|**Transfer**<br>**CIC**<br>**Entity**<br>£<br>25,574<br>25,574|**Incoming**<br>**resources**<br>£<br>274,067<br>274,067|**Resources**<br>**expended**<br>£<br>( 260,412 )<br>(260,412)|**Transfers**<br>£<br>( 31,000 )<br>(31,000)|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
||||||**8,230**|
||||||**8,230**|



## **Purpose of unrestricted funds** 

General unrestricted fund The 'free reserves' after allowing for designated funds 

## **Analysis of movement in designated funds As at 31 October 2024** 

|**As at 31 October 2024**||||||
|---|---|---|---|---|---|
|**Designated funds**<br>Designated fund reserves<br>Designated fund future projects<br>Designated fund professional<br>development<br>**_Totals_**|**Transfer**<br>**CIC**<br>**Entity**<br>£<br>-<br>-<br>-<br>-|**Incoming**<br>**resources**<br>£<br>-<br>-<br>-<br>-|**Resources**<br>**expended**<br>£<br>**-**<br>**-**<br>-|**Transfers**<br>£<br>6,000<br>15,000<br>10,000<br>31,000|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
||||||**6,000**<br>**15,000**<br>**10,000**|
||||||**31,000**|



## **Purpose of designated funds** 

Designated fund reserves 

Designated fund future projects Designated fund professional development 

The Board of Trustees has designated funds to cover 6 months of expenditure to meet the capital requirement of the charity in the event of a significant drop in funding. 

This is set aside for planned work to improve and update the site This is set aside for development of current staff 

19 



## **BIRKHEADS WILD CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the period 16 June 2023 to 31 October 2024 

## 22 **Analysis of charitable funds continued** 

## **Analysis of movement in restricted funds** 

|**As at 31 October 2024**<br>**Restricted funds**<br>Groundwork Comic Relief<br>Duke of Edinburgh Award<br>Resilience Fund<br>Elsie Davis Trust<br>**_Totals_**|**Transfer**<br>**CIC**<br>**Entity**<br>£<br>1,735<br>362<br>-<br>2,097|**Incoming**<br>**resources**<br>£<br>-<br>4,231<br>3,500<br>7,731|**Resources**<br>**expended**<br>£<br>( 1,622 )<br>( 4,594 )<br>( 3,500 )<br>(9,716)|**Transfers**<br>£<br>-<br>-<br>-<br>-|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
|---|---|---|---|---|---|
||||||**113**<br>**-**<br>**-**|
||||||**113**|



## **Purpose of restricted funds** 

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor. 

Groundwork Comic Relief Gender justice girls only programme Duke of Edinburgh Award To future proof the organisations kit library Resilience Fund Elsie Davis Trust Training and development of the Youth Board 

## **Transfers between funds** 

|**Transfers between funds**||
|---|---|
|Between unrestricted and<br>designated funds<br>**Reason for transfer**<br>The board agreed to set aside funds for the development of the<br>organisation and future projects|**Amount**<br>**£**|
||**31,000**|



## 23 **Capital commitments** 

As at 31 October 2024, the charity had no capital commitments 

## 24 **Analysis of net assets between funds** 

|Other net current assets/(liabilities)<br>Cash at bank and in hand<br>Tangible fixed assets|Unrestricted<br>Funds<br>£<br>12,316<br>( 8,379 )<br>4,292<br>8,229|Designated<br>Funds<br>£<br>-<br>31,000<br>-<br>31,000|Restricted<br>Funds<br>£<br>-<br>113<br>-<br>113|**Total**<br>**2023**<br>**£**<br>**12,316**<br>**22,734**<br>**4,292**<br>**39,342**|Total<br>2022<br>£|
|---|---|---|---|---|---|
||||||-<br>-<br>-|
||||||-|



20 



## **BIRKHEADS WILD CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the period 16 June 2023 to 31 October 2024 

## 25 **Guarantee** 

There have been no guarantees given by the charity at 31 October 2024. 

## 26 **Debt** 

There is no debt outstanding which is owed by the charity and which is secured by an excess charge on any of the assets of the charity at 31 October 2024. 

## 27 **Governing document** 

The organisation is a Charitable Incorporated Organisation - Foundation registered on 16 June 2023 as a body corporate under part 11 of the Charities Act 2011. 

21