2022-12-31-accounts

					Page
Legal and Adm inistrative	Information
Trustees' Report
Auditor's Report					17
Consolidated Statement ofFinancial		Activities			20
Consolidated and Parent	Charity Income and Expenditure			Accounts	21
Balance Sheet					22
Statement ofCash Flows	and Consolidated		Statement of	Cash Flows	23
Accounting Policies					24
Notes to the Financial Statements

			Unrestricted	funds			Total	Total
			Undesignated	Designated	Restricted	Endowment	funds	funds
			funds	funds	funds	funds	2022	2021
		Note
Income and endowments		from:
Donations and legacies			1,141,567		15,869		1,157,436	1,808,217
Charitable activities			359,712		2,285,998		2,645,710	2,123,898
Other trading activities			6,425,908				6,425,908	6,256,597
Investment income			47,849				47,849	971
Total income			7,975,036		2,301,867		10,276,903	10,189,683
Expenditure on:
Raising funds		5	6,276,581	154,804			6,431,385	5,995,207
Charitable activities		6	166,201	661,119	2,763,459	11,021	3,601,800	3,127,795
Total expenditure			6,442,782	815,923	2,763,459	11,021	10,033,185	9,123,002
Net income/(expenditure)			1,532,254	(815,923)	(461,592)	(11,021)	243,718	1,066,681
Transfers between funds		25	(1,531,330)	1,063,342	467,988
Net movement in funds			924	247,419	6,396	(11,021)	243,718	1,066,681
Total funds brought	forward
at 1 January 2022			1,863614	4,535,230	157,701	1 673 129	8229,674	7,162993
Total funds carried	forward
at 31December 2022			1,864,538	4,782,649	164,097	1,662,108	8,473,392	8229,674

						Group		Charity
					2022		2021	2022	2021
Income from:
Donations, legacies	and other trading			activities	7,631,]93		8,065,785	1,557,500	2,178,570
Charitable activities					2,645,710		2,123,898	2,645,710	2,123,898
Total income					10,276,903		10,189,683	4,203,210	4,302,468
Expenditure on:
Raising funds					6,431,385		5,995,207	836,239	668,800
Charitable activities					3,590,779		3,112,971	3,590,779	3,112,971
Total expenditure	on continuing		operations		10,022,164		9,108,178	4,427,018	3,781,771
Net income/ (expenditure)		for the year			254,739		1,081,505	(223,808)	520,697
Donations under gift aid		from subsidiary						478,000	544,000
Net income for the	year -	parent	charity					254,192	1,064,697

					Group		Charity
				2022	2021	2022	2021
			Note
Fixed assets
Intangible assets			11	70,881	61,498
Tangible assets			12	2,241,026	2,220,260	2,104,451	2,108,898
Investments			13			100	100
Total fixed assets				2,311,907	2,281,758	2,104,551	2,108,998
Current assets
Stocks			14	19,477	17,228	19,477	17,228
Debtors			15	2,075,523	1,915,085	1,157,230	1,295,579
Cash at bank and in	hand		16	5,892,358	6,297,431	4,972,567	4,644,777
				7,987,358	S,229,744	6,149,274	5,957,584
Creditors: amount	falling due within
one year			17	(1,791,729)	(2,262,012)	(1,176,370)	(1,232,298)
Net current assets				6,195,629	5,967,732	4,972,904	4,725,286
Total assets less current		liabilities		8,507,536	8,249,490	7,077,455	6,834,284
Provision for liabilities			18	(34,144)	(19,816)
Total net assets			23	8,473,392	8,229,674	7,077,455	6,834,284
Funds
Endowments			19	1,662, 108	1,673,129	1,662,108	1,673,129
Restricted funds			20	164,097	157,701	164,097	157,701
Unrestricted designated		funds	21	4,782,649	4,535,230	4,782,649	4,535,230
Unrestricted funds			22	468,601	468,224	468,601	468,224
Non-charitable funds			22	1,395,937	1,395,390
Total funds				8,473,392	8,229,674	7,077,455	6,834,284

							Group	Charity	Charity
						2022	2021	2022		2021
					Note
Cash (used in)/ provided		by	operating		30	(312,276)	1,291,402	330,223	1,094,696
activities
Tax paid						(5,030)	(8,375)
Net cash (used in)/ provided			by operating			(317,306)	1,283,027	330,223	1,094,696
activities
Cash flows from investing		activities
Interest Idiom investments						47,849	971	47,849		971
Purchase ofintangible and		tangible fixed				(]73,283)	(203,366)	(50,282)		(15,138)
assets
Proceeds fi.om sale offixed assets						37,667	100
Cash used in investing	activities					(87,767)	(202,295)	(2,433)		(14,167)
(Decrease)/ increase in cash and				cash
equivalents in the year						(405,073)	1,080,732	327,790	1,080,529
Total cash and cash equivalents				at the		6,297,431	5,216,699	4,644,777	3,564,248
beginning ofthe year
Total cash and cash equivalents				at the
end ofthe year						5,&92,358	6,297,431	4,972,567	4,644,777
Analysis ofchange in	net funds
							At 1.1.2022	Cash flow	At	31.12.22
Net cash
Cash at bank and in hand							6,297,431	(405,073)	5,892,358
							6,297,431	(405,073)	5,892,358

						2022	2021
							K
Turnover including Enii intercompany				(2021:anil)		6,304,080	6,084,560
Cost ofsales						(522,610)	(5]8,208)
Gross profit						5,781,470	5,566,352
Other operating	income						12,852
Other operating	expenses					(5,283,565)	(5,003,590)
Net profit						497,905	575,614
Taxation						(19,358)	(14,806)
						478,547	560,808
Gift Aid donation to Warwickshire			Wildlife Trust			(478,000)	(544,000)
Retained in Subsidiary						547	16,S08
Aggregate assets, liabilities		and funds				1,396,037	1,395,490
Donations and	Legacies Income
				Unrestricted	Restricted	Total	Total
				funds	funds	2022	2021
Subscriptions				676,014		676,014	637,469
Corporate subscriptions				4,048		4,048	4,532
Donations and	gifts			71,468	15,869	87,337	185,062
Income tax recovered under		gift aid		160,701		160,701	140,739
Legacies				229,336		229,336	840,415
				1,141,567	15,869	1,157,436	1,808,217

			Unrestricted	Unrestricted	funds
			Designated	Undesignated		Restricted	Endowment	Total	Total
			funds		funds	funds	funds	2022	2021
								f
Visitor centres					359,712			359,712	301,606
Reserves and	community					325,183		325,183	195,5&4
engagement
Living landscapes						1,609,570		1,609,570	1,330,090
Habitat biodiversity		audit				1G3,533		1G3,533	114,749
Health and wellbeing						207,675		207,675	169,924
Development	strategy					36,104		36,104
Nature recovery strategy						3,933		3,933	11,945
					359,712	2,285,998		2,645,710	2,123,898

			Unrestricted	Unrestricted	funds
			Designated	Undesignated		Restricted	Endowment	Total	Total
			funds		funds	funds	funds	2022	2021
Subsidiary	trading	company			6,304,G&0			6,304,080	6,097,412
Fundraising					121,828			121,828	159,185
					6,425,908			6,425,908	6,256,597
All other trading activities income			in 2021 was unrestricted.
Raising Funds Expenditure
			Unrestricted		funds
			Designated	Undesignated		Restricted	Endowment	Total	Total
			funds		funds	funds	funds	2022	2021
Marketing			45,615		132,907			178,522	155,215
Membership	servicing		109,189		318,]41			427,330	303,388
Subsidiary	trading	company			5,825,533			5,825,533	5,536,604
			154,804		6,276,581			6,431,385	5,995,207

			Unrestricted	Unrestricted	funds
			Designated	Undesignated		Restricted	Endowment	Total	Total
			funds		funds	funds	funds	2022	2021
Visitor	centres		129,244		132,770		11,021	273,035	407,873
Reserves and community			263,248			581,184		844,432	769,S11
engagement
Living	landscapes		164,146			1,671,641		1,835,787	1,472,651
Habitat	biodiversity	audit				103,533		103,533	114,749
Health	and wellbeing		98,231			256,876		355,107	293,958
Development strategy						136,819		136,819
Nature	recovery strategy					13,406		13,406	29,690
Governance costs			6,250					6,250	9,000
Volunteer costs					33,431			33,431	30,363
			661,119		166,201	2,763,459	11,021	3,601,800	3,127,795

Total resources	expended
								Total	Total
					Staffcosts	Depreciation	Other costs	2022	2021
Direct charitable	expenditure				1,519,211	42,373	1,733,750	3,295,334	2,689,559
Visitor centres					184,135	10,147	78,753	273,035	407,873
Expenditiu. e on raising funds					220,347		385,505	605,852	458,603
Volunteer costs					29,580		3,851	33,431	30,363
					1,953,273	52,520	2,201,859	4,207,652	3,586,398
Middlemarch Environmental			Limited		4,306,577	88,4G5	1,430,551	5,825,533	5,536,604
					6,259,850	140,925	3,632,410	10,033,185	9,123,002
								2022	2021
Total resources	expended	are stated after			charging/
(crediting):
Directors' remuneration								275,164	285,440
Auditors' remuneration								11,500	11,500
Depreciation								134,624	IG0,689
Amortisation								6,301
(Profit)/ loss on sa!eoffixed			assets					(35,458)	42
Government grants re: Covid-19									(35,679)
Amounts payable	under operating			leases				135,466	64,150

StaffCosts
				2022		2021
Wages and salaries				5,363,831		5,133,066
Social security costs				520,	198	476,909
Pension costs				375,821		349,722
				6,259,850		5,959,697
The average number ofemployees,		analysed by function was:		2022		2021
				No		No
Trust activities					58	57
Fundraising and publicity					8	8
Management and administration					9	9
Subsidiary trading company					110	101
					185	175
The above average number ofemployees			comprise
Warwickshire Wildlife Trust					75	74
Middlemarch Environmental	Limited				110	101
					185	175

	Charity		Trading Company	Trading Company	Trading Company
	2022	2021	2022		2021
	No.	No.		No.	No.
f60,001 - f70,000
170,001 - 680,000
f.80,001 - f90,000
f.90,001 - f100,000
Q 10,001 - 5120,000
K120,001 - 1130,000
All ofthe higher paid staff except one are employed	by Middlemarch	Environinental	Ltd, the subsidiary	undertaking.	One
(2021:One) charity employee received remuneration	in excess of/60,000.

The highest paid direc	tor	received f110,345(	2021:$12	0,423) a	nd had 14,371(2021:X	5,798)added totheir pens	ion.
						2022	2021
Pension contributions	in	respect ofthe above	employees	are		31,293	14,779
The number ofemployees		accruing retireinent	benefits	included	above is

				2022	2021
Current tax (charged		at 19'/o):
UK Corporation	tax	adjustment	re: previous	5,030
year
Deferred tax				14,328	14,806
				19,358	14,806

	Computer
Group	software	Total
Costs
I January 2022	61,498	61,498
Additions	15,684	15,684
31 December 2022	77,182	77,182
Amortisation
I January 2022
Charge for the year	6,301	6,301
3i December 2022	6,301	6,301
Net book value
31 December 2022	70,881	70,881
31December 2021	61,498	61,498

	Freehold	Leasehold	Plant and	Motor
Group	Property	Property	Equipment	Vehicles	Total
Costs
1 January 2022	1,36S,316	923,252	677,928	310,150	3,279,646
Additions			157,599		157,599
Disposals			(13,454)	(193,133)	(206,587)
Transfers			(1,500)	1,500
31 December 2022	1,368,316	923,252	820,573	118,517	3,230,658
Depreciation
1 January 2022		243,835	509,476	306,075	1,059,386
Charge for the year		10,147	118,902	5,575	134,624
Disposals			(11,245)	(193,133)	(204,378)
31 December 2022		253,982	617,133	118,517	989,632
Net book value
31December 2022	1,368,316	669,270	203,440		2,241,026
31 December 2G21	1,368,316	679,417	168,452	4,075	2,220,260
Charity
Costs
1 January 2022	1,368,316	923,252	383,781	63,148	2,738,497
Additions			50,282		50,282
Disposals			(3,313)		(3,313)
31December 2022	1,368,316	923,252	430,750	63,148	2,785,466
Depreciation
1 January 2022		243,835	322,616	63,148	629,599
Charge for the year		10,147	42,373		52,520
Disposals			(1,104)		(1,104)
31December 2022		253,982	363,885	63,148	681,015
Net book value
31December 2022	1,368,316	669,270	66,865		2,104,451
31December 2021	1,368,316	679,417	61,165		2,108,898

13.Investments	13.Investments	13.Investments	13.Investments
The Trust owns 100%ofthe equity ofthe				fallowing	company:	2022		2021
Middlemarch Environmental			Limited, incorporated		in England
100ordinary shares	ofSI each					100		IGG
14.Stocks
					Group		Charity
				2022	2021	2022		2021
Goods for resale				19,477	17,228	19,477		17,228
15.Debtors
Trade debtors				1,309,337	1,230,457	13,823		120,411
Amounts due Irom subsidiary
undertaking						458,939		565,350
Other debtors				676,243	629,137	594,525		554,327
Prep ayments				42,037	40,491	42,037		40,491
Investments:
Wildlife Fundraising	(Central)		Ltd		15,000			15,000
Other				47,906		47,906
				2,075,523	1,915,085	1,157,230		1,295,579
16.Cash at Bank and In Hand
COIF Charities Deposit Fund				4,456,951	3,621,072	4,456,951		3,621,072
Other bank accounts	and cash			1,435,407	2,676,359	515,616		1,023,705
				5,892,358	6,297,431	4,972,567		4,644,777
17.Creditors Due Within One		Year
Trade creditors				305,470	269,926	246,106		195,381
Corporation tax
Other taxation and social security				440,764	446,068	163,099		153,472
Pension contributions				40,235	37,553	40,235		37,553
Other creditors and accruals				346,580	818,784	68,250		156,211
Deferred income				658,68G	689,681	658,6SG		689,681
				1,791,729	2,262,012	1,176,370		1,232,298
Deferred income represents		grants in advance on						2022
2022 projects:
Balance at I January								689,681
Amounts released to	incoming		resources					(211,415)
Amounts deferred in	year							180,414
Balance at 31 December								658,680

Provision	for Liabilities
Deferred	taxation				Group			Charity
				2022	2021		2022		2021
Ba1ance	at 1 January			19,816		5,010
Profit k	loss account			14,328		14,806
Balance	at 31December			34,144		19,816
The deferred tax liability		is made up	as follows:
				2022	2021		2022		2021
Accelerated capital allowances				34,144		19,816
Endowme	nts
					Movement	in	Resources
				Balance					Balance
				31Dec					31Dec
				2021	incoming		Outgoing	Transfer	2022
Wappenbury Woods				135,033					135,033
Brandon	Marsh Headquarters			20,466			(1,663)		18,803
Whitacre	Heath			29,707					29,707
Meadows	Appeal			30,868					30,868
Rough Hill Wood				54,339					54,339
Cock Robin Wood				11,182			(46)		11,136
Wire Hill				1,760					1,760
Alvecote	Pools			49,623					49,623
Brandon	Marsh Visitor and	Education	Centre	344,729			(5,147)		339,582
Parkridge	Centre			211,444			(3,29])		208,153
Radway Meadow				70,881					70,881
Taskers Meadow				77,379					77,379
Reserves	Tractor			7,900			(874)		7,026
Reedbed	Bird Hides			5,100					5,100
Bubbenhall Wood Fund				622,718					622,718
				1,673,129			(11,021)		1,662,108

Restricted Income	Funds
				Movement	in Resources
			Balance				Balance
			31Dec				31Dec
			2021	Incoming	Outgoing	Transfer	2022
Reserves and community		engagement		325,183	(581,184)	256,001
Habitat biodiversity	audit		5,007	103,533	(103,533)		5,007
Living landscapes				1,609,570	(1,671,641)	62,071
Health and wellbeing				207,675	(256,876)	49,201
Nature recovery fund appeal			105,519	19,802	(13,406)		111,915
Development Strategy				36,104	(136,819)	100,715
Sensory garden			4,583				4,583
Peregrine appeal			4,345				4,345
Badger vaccination	appeal		4,407				4,407
Hedgehog campaign	appeal		23,710				23,710
Landfill appeal			3,677				3,677
Reserves appeal			6,453				6,453
			157,701	2,301,867	(2,763,459)	467,988	164,097

Designated	Funds
				Movement	in Resources
			Balance				Balance
			31 Dec				31Dec
			2021	Incoming	Outgoing	Transfer	2022
Charity Projects Fund			1,010,649		(815,923)	815,923	1.010,649
Nature Recovery Fund			2,519,000			23,000	2,542,000
Infrastructure	investment	Fund	275,581			224,419	500,000
Contingency	Fund		730,000				730,000
			4,535,230		(815,923)	1,063,342	4,782,649

				Movement	in Resources
			Balance				Balance
			31Dec				31Dec
			2021	Incoming	Outgoing	Transfer	2022
Unrestricted	fund		468,224	1,670,956	(617,249)	(1,053,330)	468,601
Non charitable		fund	1,395,390	6,304,080	(5,&25,533)	(478,000)	1,395,937
			1,863,614	7,975,036	(6,442,782)	(1,531,330)	1,864,538

				Net
			Tangible	Current
			Fixed Assets	Assets and	Total
				provisions
Endowments			1,662,10S		1,662,108
Restricted	funds			164,097	164,097
Designated	funds			4,782,649	4,782,649
Unrestricted		funds:
Charitable			442,343	26,258	468,601
Non-charitable		trading	207,456	1,188,481	1,395,937
			649,799	1,214,739	1,864,538
Total			2,311,907	6,161,485	8,473,392

		Group			Charity
		2022	2021	2022		2021
Land and buildings:
Expiring within one year		27,000	42,167
Expiring between	two and five years		27,000
		27,000	69,167
Other equipment:
Expiring within one year		93,299	93,299
Expiring between	two and five years	75,915	169,214
		169,214	262,513

to these fmancia	l statements.	l statements.	l statements.
30.Reconciliation	ofnet movement			in funds to net cash flow from operating activities
						Group		Charity
					2022	2021	2022		2021
					K
Net movement	in funds				243,718	1,066,681	249,853		1,064,697
Add back tax charged					19,358	14,806
Deduct amortisation ofendowments							(11,021)		(14,824)
Add back depreciation		charge			140,925	100,689	52,520		50,369
Deduct interest	income	shown	in	investing
activities					(47,849)	(971)	(47,849)		(971)
Deduct donation	in kind					(40,000)			(40,000)
(Profit)/ loss on	safe of	fixed assets			(35,458)	42	2,209
Increase in stock					(2,249)	(5,676)	(2,249)		(5,676)
(Increase)/ decrease in debtors					(160,438)	(249,577)	142,688		(80,795)
(Decrease)/ increase in		creditors			(470,283)	405,408	(55,928)		121,896
Net cash (used	in)/ provided		by	operating	(312,276)	1,291,402	330,223		1,094,696
activities