##
##
##
|Charity name|Charity name|||The Freshwater|The Freshwater|Biological Association|
|---|---|---|---|---|---|---|
|Charity registration||number||214440|||
|Company|registration||number|00263162|||
|Principal office||||The Ferry Landing,|||
|||||Far Sawrey|||
|||||Ambleside|||
|||||CUMBRIA|||
|||||LA22 OLP|||
|Registered|offic|||The Ferry Landing,|||
|||||Far Sawrey|||
|||||Ambleside|||
|||||CUMBRIA|||
|||||LA22 OLP|||
|Auditor||||Couch Bight|King &Co||
|||||2Tolherst Court|||
|||||Turkey
Mill Business Park|||
|||||Ashford Road|||
|||||Maidstone|||
|||||KENT|||
|||||ME145SF|||
|Accountant||||Dodd &Co Limited|||
|||||FIFTEEN Rosehlll|||
|||||Montgomery|Way||
|||||Carlisle|||
|||||CUMBRIA|||
|||||CA1 2RW|||
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|||||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|
|---|---|---|---|
|Cost oftrustee meetings||3,696|5,568|
|Accountancy
fees||2,200||
|Auditors
remuneration||7,000|7,000|
|Investment
management|fees|11,397|9,636|
|Other professional
fees||17,993|197,693|
|||42,286|219,897|
##
##
##
||||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,|
##
##
##
|12|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).||||
##
##
||Investment|Quoted||
|---|---|---|---|
||properties|investments|Total|
||2|2|2|
|Market value||||
|As at 1 April 2022|1,483,020|1,454,898|2,937,918|
|Revaluation|78,600|(107,601)|(29,001)|
|Additions||468,173|468,173|
|Disposals||(473,893)|)
(473,893|
|As at 31 March 2023|1,561,620|'I,341,577|2,903,197|
|Net book value||||
|As at 31 March 2023|1,561,620|1,341,577|2,903,197|
|As at 31 March 2022|1,483,020|1,454,898|2,937,918|
##
##
##
|||2023|2022|
|---|---|---|---|
|||2|2|
|Other debtors||185,564|130,539|
|Propaymcnts|and accrued income|21,947|10,403|
|||207,511|140,942|
##
##
##
##
##
##
##
##
##
##
##
##
##
|||At 1 Aprg
2021|Incoming
resources|Resources
expended|nl
d
Other
I
/I
gains/losses|nl
d
Other
I
/I
gains/losses|At 31 March
2022|
|---|---|---|---|---|---|---|---|
|Designated|Funds|||||||
|Fritsch Fund||9,344|||||9,344|
|R
I Webb Fund||5,000|||||5,000|
|||14,344|||||14,344|
|General Funds||||||||
|Unrestricted|income fund|3,319,411|732,302|(838,584)||82,707|3,295,836|
|||3,333,755|732,302|(838,584)||82,707|3,310,180|
||||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|||||||
||||Unrestricted|Total Funds|Total Funds|
|---|---|---|---|---|---|
||||Funds|2022|2021|
|Tangible assets|||234,998|234,998|763,714|
|Investments|||2,937,918|2,937,918|1,677,495|
|Current assets|||363,719|363,719|1,256,705|
|Creditors:|Amounts|falling due within one year|(142,580)|(142,580)|(329,339)|
|Provisions|for liabilities||(83,875)|(83,875)|(34,820)|
|Net assets|||3,310,180|3,310,180|3,333,755|