2022-12-31-accounts - Chillingham Wild Cattle Association Ltd

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Trustees				Prof. Stephen J.G. Hall MA PhD (Chairman)
				Michael Hutchinson MA (Cantab) MRAC MFH (Vlce-
				chalrman)
				Sandra Mansell MBCS
				Chris Mullin LIB
				Jim Railton BSc
				Sir Humphry Wakefield Bt.MA (Cantab) FRGS
				Charles Bain-Smith RIBACA
				Louis Fell MRICS
				Terence Pardoe SDA MIAgrM
Patrons				Lord Vinson DL LVO FRSA
				John Fletcher PhD BVM&S FRCVS
				Andrew W. Shepherd BScCAATII
Secretary				GWA CoSec Ltd
Charity	number			221071
Company		number		00351689
Registered			office	The Warden's Cottage
				Chllllngham
				Alnwlck
				NE66 5NP
Independent			examiner	Stuart Feed BSc(Hone) CA DipPFS
				17Walkergate
				Berwlck-upon-Tweed
				Northumberland
				TD15 1DJ
Bankers				Bardays Pic
Solicitors				Muckle LLP
				Time Central
				32 Gallowgate
				Newcastle-upon-Tyne
				NE14BF

Current financial	Current financial	year	year
				Unrestricted	Unrestricted	Restricted	Endowment	Total	Total
				funda	funds	funds	funds
				general	designated
			Notes	2022 6	2022 6	2022 f.	2022 6	2022 6	2021f
ncome snd endowments				from:
Donations and
legacies				165,383		73,973		239,356	43,195
Income from
charitable activities				33,921	1,771			35,692	27,643
Investments				4,966				4,966	3,454
Other Income				78,609				78,609	72,393
Total Income				282,879	1,771	73,973		358,623	146,685
~Edit
Raising funds				2,376		1,696		4,072	4,384
Charitable activities			8	127,817				127,817	89,278
Forestry expenditure			11	670				670	2,224
Total expenditure				130,863		1,696		132,559	95,886
Net gains/(losses)		on
investments			12		(47,075)			(47,075)	25,691
Net movement	In	funds		152,016	(45,304)	72,277		178,989	76,490
Net movement	In	funds		152,016	(45,304)	72,277		178,989	76,490
Fund balances	st 1 January
2022				175,001	276,338	104,204	345,178	900,721	824,231
Fund balances	at	31
December 2022				327,017	231,034	176,481	345,178	1,079,710	900,721

Prior financial	ye	ar
					Unrestricted	Unrestricted	Restricted	Endowment	Total
					funds	funds	funds	funds
					general	designated
					2021	2021	2021	2021	2021
				Notes		6
ncome and endowm			from
Donations and	legades				15,270		27,925		43,195
Income from charitable			activities		26,559	1,084			27,643
Investments					3,454				3,454
Other Income					72,393				72,393
Total Income					117,676	1,084	27,925		146,685
d~Edd li
Raising funds					2,393		1,991		4,384
Charitable activities					89,278				89,278
Forestry expenditure					2,224				2,224
Total expenditure					93,895		1,991		95,886
Net gains/(losses)		on investments		12		25,691			25,691
Net movement	In	funds			23,781	26,775	25,934		76,490
Fund balances	at 1 January 2021				151,220	249,563	78,270	345,178	824,231
Fund balances	at	31 December 2021			175,001	276,338	104,204	345,178	900,721

				2022		2021
			Notes			6
Fixed assets
Tangible assets			14		527,882		421,297
Investments			15		254,379		300,567
					782,261		721,864
Current assets
Stocks			16	5,092		5,250
Debtors			17	55,207		42,958
Cash at bank and	In	hand		324,007		237,340
				384,306		285,548
Creditors: amounts		falling due within
one year			18	(86,308)		(106,142)
Net current assets					297,998		179,406
Total assets less	current liabilities				1,080,259		901,270
Deferred Income			19		(549)		(549)
Net assets					1,079,710		900,721
Capital funds
Endowment funds			20		345,178		345,178
Income funds
Restricted funds			21		176,481		104,204
Unrestricted funds
Designated funds			23	327,017		175,001
General unrestricted		funds		231,034		276,338
					558,051		451,339
					1,079,710		900,721

			Income from	Book sales	Total	Income from	Book salsa	Total
			operating			operating
			activities			actlviues
			2022	2022	2022	2021	2021	2021
			2	2	2	2	2	2
Visitor fees			25,695	1,771	27,466	22,687	1,084	23,771
Sale of	leaflets, mugs
etc.			7,465		7,465	3,394		3,394
Other income			761		761	478		478
			33,921	1,771	35,692	26,559	1,084	27,643
Analysis	by	fund
Unrestricted		funds-
general			33,921		33,921	26,559		26,559
Unrestricted		funds-
deslgnated				1,771	1,771		1,084	1,084
			33,921	1,771	35,692	26,559	1,084	27,643

		Unrestricted	Unrestricted
		funds	funds
		general	general
		2022	2021
		8	6
Rental	Income	250	250
Income	from U.K. listed Investmsnts	4,473	3,182
Interest	receivable	243	22
		4,966	3,454

	Unrestricted	Unrestricted
	funds	funds
	general	general
	2022	2021
	6	6
Royalties	3,600
Other Income		23
R.RA. receipts	49,555	37,169
COVIO-19 Grants		4,569
Other income	25,454	30,632
	78,609	72,393

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			general			general
			2022	2022	2022	2021	2021	2021
			6	6	6		6	6
Fundralsln	and	ubllc
Fundralslng	agents			1,696	1,696		1,991	1,991
Investment	management		2,376		2,376	2,393		2,393
			2,376	1,696	4,072	2,393	1,991	4,384

				Charitable	Staff costsDepreclatlon	Staff costsDepreclatlon	Total	Total
				activities			2022	2021
				2022	2022	2022
				6	6
Staff costs					41,764		41,764	27,100
Depredation	and	impairment				14,903	14,903	14,369
Professional	fees			3,588			3,588	1,100
ECC - Embryo collection fees								2,516
Motor expenses				3,300			3,300	2,972
Goods for resale				4,515			4,515	2,235
Work done				14,619			14,619	14,400
Feeding stuffs				1,750			1,750	1,250
Repairs and	cleaning			20,951			20,951	4,898
Insurance				5,234			5,234	4,727
Printing, stationery, telephone		postage and		918			918	683
Advertising	and marketing			5,090			5,090	1,035
General administration			expenses	3,749			3,749	2,491
Bank charges				910			910	1,694
Accountancy				4,484			4,484	6,191
Fundralslng	costs			2,042			2,042	1,617
				71,150	41,764	14,903	127,817	89,278

			Charitable	Staff costsDepreclatlon	Staff costsDepreclatlon	Total
			activities			2021
Staif costs				27,100		27,100
Depredation and	Impairment				14,369	14,369
Professional fees			1,100			1,100
ECC - Embryo collection fees			2,516			2,516
Motor expenses			2,972			2,972
Goods for resale			2,235			2,235
Work done			14,400			14,400
Feeding stuffs			1,250			1,250
Repairs and cleaning			4,898			4,898
Insurance			4,727			4,727
Printing, stationery,	postage and telephone		683			683
Advertising and marketing			1,035			1,035
General administration		expenses	2,491			2,491
Bank charges			1,694			1,694
Accountancy			6,191			6,191
Fundralslng costs			1,617			1,617
			45,293	27,100	14,369	89,278

The aver	age monthly	number ofemployees during the year	was:
			2022	2021
			Number	Number
Full time	(with reduced	winter hours)
Part-time	(during open	season)
Employment costs			2022	2021
			6	6
Wages and salaries			41,764	27,100

		Unrestricted	Unrestricted
		funds	funds
		general	general
		2022	2021
		6	E
Timber	extraction costs	670	903
Repairs	and maintenance		1,321
		670	2,224

Net gains/(	loss	es) on Investments
			Unrestricted Unrestricted
			funds	funds
			designated	designated
			2022	2021
			6	6
Revaluation	of	investments	(57,352)	19,635
Gain/(loss)	on	sale ofinvestments	10,277	6,056
			(47,075)	25,691

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15	Fixed asset Investments	Fixed asset Investments	Fixed asset Investments	Fixed asset Investments
						Listed	Cash ln	Total
						Investments	porffolio
						E	E
	Cost or valuation
	At 1 January	2022				293,839	6,728	300,567
	Additions					78,503	4,902	83,405
	Valuation changes					(47,075)		(47,075)
	Disposals					(82,518)		(82,518)
	At 31 December		2022			242,749	11,630	254,379
	Carrying amount
	At 31 December		2022			242,749	11,630	254,379
	At 31 December 2021					293,839	6,728	300,567
16	Stocks
							2022	2021
							E	E
	Raw materials	and consumables					5,092	5,250
	Stock includes	goods		for resale E5,092(2021:E5,250).
17	Debtors
							2022	2021
	Amounts falling		due	within one year:			E	E
	Other debtors						53,553	42,259
	Prspayments	and	accrued income				1,654	699
							55,207	42,958
18	Creditors: amounts			falling	due within one year
							2022	2021
							E	E
	Other taxation	and sodal security					625
	Trade creditors						7,408	33,930
	Violet Tankervllle		Charitable		Trust Fund Loan		76,000	65,000
	Accruals and deferred			income			2,275	7,212
							86,308	106,142

							2022	2021
							E	9
Other deferred		Income
Deferred	income is		Induded	in the financial	statements	as follows:
							2022	2021
							f
Deferred	income is		included	within:
Shown as deferred			income	on the face ofthe balance		sheet
There were no		movements		In the year.

					Movement	Movement	In funds
				Balance at	Total incoming	Balance atTotal incoming			Balance st
				1January 2021	Resources1	January	2022	Resources	31 December
									2022
							9	9
Permanent	endowments
Park Purchase		and Improvement	Appeal
Fund				345,178		345,178			345,178
				345,178		345,178			345,178

			Movement	Movement	In funds
	Balance st	Total Incoming	Total	Balance atTotal			Incoming	Total	Balance at
	1January 2021	Resources	Resources1	January 2022		Resources		Resources	31 December
			Expended f		f		f	Expended f	2022 f
Life
Membership
Fund	34,164	1,025			35,189		500		35,689
Education
and Staff
Costs Fund	29,958				29,958				29,958
Bandstand
Fund	14,148	26,900	(1,991)		39,057		73,473	(1,696)	110,834
	78,270	27,925	(1,991)	104,204			73,973	(1,696)	176,481

			Movement In funds	Movement In funds
		Balance at	Incoming	Balance at	Incoming	Balance st
		1January 2021	resources1	January 2022	resources	31December
						2022
						6
Chillingham	Book Project	9,296	1,084	10,380	1,771	12,151
Development	Fund	240,267	25,691	265,958	(47,075)	218,883
		249,563	26,775	276,338	(45,304)	231,034

				Movement	Movement	In funds
		Balance atTotal	incoming	Total	Balance atTotal Incoming			Total	Balance at
		I January 2021	Resources	Rssourcssl	January	2022	Resources	Resources	31 December
				Expended E		6	K	Expended E	2022 f
General	(&
lan Bennet)
Revenue
Reserve		151,220	117,676	(93,895)	175,001		282,879	(130,863)	327,017
		151,220	117,676	(93,895)	175,001		282,879	(130,863)	327,017

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						2022		2021
						8
Donations and legacies
Donations (unrestricted)					163,336		13,270
Subscrlptlons					2,047		2,000
Donations (restricted	funds)				47,730		26,900
RF Government grant	income				25,743
Life member subscriptions					500		1,025
						239,356		43,195
Investment Income
Rent received					250		250
Deposit account interest					243		22
Dividends received					4,473		3,182
						4,966		3,454
Incoming resources	from	charitable		activities
Visitors fees					25,695		22,687
Sale ofleaflets, mugs	etc.				7,465		3,394
Food and drink sales					761		478
Book sales					1,771		1,084
						35,692		27,643
Other Incoming resources
Forestry income					3,600
HLS Income					49,555		37,169
Covld-19 Support Grants							4,569
Basic payment scheme					25,454		30,632
Wayleave income							23
						78,609		72,393
Total Incoming resources						358,623		146,685
esources ex ended
Costs ofgenerating	funds
Costs ofgenerating	donations		and legacies
Fundralslng agents						1,696		1,991
Investment management		costs
Investment porffolio management			costs			(2,376)		(2,393)
Balance Carried Forward						354,551		142,301

					2022		2021
					6
Balance Brought Forward					354,551		142,301
Charitable activities
Motor and travel	expenses			3,300		2,972
Goods for resale				4,515		2,235
Work done				14,619		14,400
Feeding stuffs				1,750		1,250
Repairs and deanlng				20,951		4,898
Insurance				5,234		4,727
Printing, stationery, postage and telephone				918		683
Advertising				5,090		1,035
General administration		expenses		3,749		2,491
Bank charges				910		1,694
Accountancy				4,484		6,191
Rates				2,042		1,617
					(67,562)		(44,193)
Charitable Expenditure			Heading 2
Professional fees (unrestricted)					3,588		1,100
Staff costs
Wages					41,764		27,100
Depreciation
Property improvements				10,552		10,597
IT Equipment				53		164
Loss on disposal	offixed		assets	(789)		3
Motor vehicles				1,887		2,516
					(11,703)		(13,280)
Charitable activities
Plant and machinery		depreciation			3,200		3,605
Other resources expended
Timber extraction costs				670		903
Repairs and maintenance						1,321
					(670)		(2,224)
Net movement	on Investments
MF Revaluation	of investments			(57,352)		19,635
MF Gain or loss	on sale		of Investments	10,277		6,056
					(47,075)		25,691
Surplus for the	Year				178,989		76,490