2023-03-31-accounts - Freshwater Biological Association

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				Unrestricted	Designated	Total Funds	Total Funds
				Funds	Funds	2023	2022
			Note	2	2	2
Income and endowments		from:
Donations and legacies				10,616		10,616	6,520
Other trading activities			4	18,632		18,632	18,290
Investments				234,908		234,908	189,394
Charitable activities			6	690,925		690,925	425,211
Other Total income and endowments			7	~55(Ws		9,08	92,887
Expenditure on: Raising funds Charitable activities Total expenditure				135,464 771,668 ~()F32	135,464 771 668 113,259 725325 .~rrrrr~
Net income/(expenditure)		before net gains and losses		47,949		47,949	(106,282)
on investments
Net gains and losses on investments				(23,324)		(23,324)	82,707
Net income/(expenditure)				24,625		24,625	(23,575)
Transfers
Transfers between	funds			(3,193,197)	3,193,197
Net movements in	funds			(3,168,572)	3,193,197	24,625	(23,575)
Reconciliation of	funds
Total funds brought	forward			3,295,836	14,344	3,310,180	3,333,755
Total funds carried	forward		19	127,264	3,207,541	3,334,805	3,310,180

							2023	2023	2022
					Note		2
Fixed assets
Tangible assets Investments						12 13		242,703 2,903,197		234,998 2,937,918
								3,145,900		3,172,916
Current assets
Debtors						14	207,511	140,942
Cash at bank and	in	hand					282,374	222,777
							489,885	363,719
Creditors: Amounts year		falling due within one				15	(210,838)	(142,580)
Net current assets								279,047		221,139
Total assets less	current			liabilities				3,424,947		3,394,055
Provisions for liabilities						17		(90,142)		(83,875)
Net assets								3,334,805		3,310,180
The funds ofthe	charity:
Designated funds								3,207,541		14,344
Unrestricted funds
Unrestricted income		funds						127,264		3,295,836
Total charity funds						19				3,310,180
These accounts have been				prepared	in accordance	with the provisions		applicable to companies	subject to	the small
companies regime	within		Part 15of		the Companies	Act 2006.

					2023		2022
							2
Net cash provided	by (used by)	operating		activities
Net income/(expenditure) for the period					24,625		(23,575)
Depreciation charges					16,117		9,162
losses/(gains) on investments					29,001		(82,707)
Dividends, interest	and rents from	investments			(38,333)		(21,980)
(Increase)/decrease	in debtors				(66,569)		5,553
Increase/(decrease)	in creditors				68,258		(186,759)
Increase in provisions					6,267
					39,366		(300,306)
Net cash provided	by (used in) Investing		activities
Dividends, interest	and rents from	investments			38,333		21,980
Proceeds from the	sale of property,	plant and		equipment			551,025
Purchase of property, plant and equipment					(23,822)
Proceeds from sale	of investments				473,893
Purchase of investments					(468,173)		(500,000)
					20,231		73,005
Increase/(decrease)	in cash				557	,	72 7,

		Unrestricted	Designated	Total Funds	Total Funds
		Funds	Funds	2023	2022
		2	8	8	2
East Stoke					10,599
Miscellaneous	income	18,632		18,632	7,691 ~zoo

5	Investments
				Unrestricted	Designated	Total Funds Total Funds
				Funds	Funds	2023	2022
				2	2	2	2
	Wlndermere	(inc. annexe)		196.575		196,575	167,414
	Investment	income		38,333		38,333	21,980
				234,908		234,908	189,394
6	Charitable	activities
				Unrestricted	Designated	Total Funds Total Funds
				Funds	Funds	2023	2022
				2	2	2	2
	Membership	services		13,126		13,126	19,946
	Scientific and special publications			27,846		27,846	16,531
	Research contracts			52,733		52,733	39,151
	Scientific research &amlvlty, direct funding grants Training courses and meetings		and	558,396 38,624 690,925		558,396 38,824 -~2,92	344,228 5,355 425,~11
7	Other
				Unrestricted	Designated	Total Funds Total Funds
				Funds 2	Funds 2	2023 f	2022 2
	UK Government grants						80,525
	Grants - other agencies						12,362
							92,887

Expenditure
			Land a buildings	Investment expenses	Charitable activities	Total 2023	Total 2022
Direct costs
Administration of investments				11,397		11,397
Membership services					14,746	14,746	1,074
Scientific and special publications					10,043	10,043	48,579
Scientific research funding and grants	activity, direct				391,454	391,454	233,981
Training courses and meetings					19,351	19,351	4,268
Windermere			124,067			124067	113,259
				11,397	435,594	571,058	401,161
Supporlcosts
Employment costs					187,543	187,543	186,380
Computer software costs	and	maintenance			119,225	119,225	197,693
Cost oftrustee meetings					3,696	3,696	5,568
Accountancy fees					2,200	2,200
The audit of the charity's accounts		annual			7,000	7,000	7,000
Other professional	fees				16,410	16,410	40,782
					336,074	336,074	437,423
			124,067	11,397	771,668	907,132	838,584

			2023	2022
			No.	No.
Charitable	activities		10
The aggregate		payroll costs ofthese persons were as follows
			2023	2022
			2	2
			282,227	324,143
			24,139	24,778
			28,678	28,847
			6,267	49,055
			5 ten	426,

Tangible fixed assets
					Computer a
Freehold land		Leasehold		Scientific	other
and	buildings	Improvements		equipment	equipment	Total
	2		2	2	2	2
Cost
As at 1 April 2022	215,432		31,869	13,083	52,145	312,529
Additions			12,094	11,728		23,822
As at 31 March 2023	215,432		43,963	24,811	5L m	336,351
Depreciation As at 1 April 2022 Charge fcrthe year As at 31 March 2023	19,013 2,789 246!32		6,373 8,561 WW	4,767 ~6	52,145 ~5, 4	77,531 16,117 4f37R
Net book value
As at 31 March 2023 As at 31 March 2022	193,630		29,029 5, 96	20,044 ~2588		242. 2 4,998
The histoncal cost of freehold	land and buildings		is 2151,980 (2022 - 2151,980).

			Unrestricted	Total	Funds	Total Funds
			Funds	2023		2022
					2	2
Tangible assets			242,703		242,703	234,998
Investments			2,903,197	2,903,197		2,937,918
Current assets			489,885		489,885	363,719
Creditors:	Amounts	falling due within one year	(210,838)	(210,838)		(142,580)
Provisions	for liabilities		(90,142)		(90,142)	(83,875)
Net assets			3,33 .	,	4, 3	333033
Prior period