2023-03-31-accounts

				Page
Reference and administrative		details		1 -2
Chair's annual report
Trustees' report				4-17
Trustees' responsibilities	statement			18
Independent auditor's report				19-22
Consolidated statement	offinancial		activities	23
Consolidated balance sheet				24 - 25
Company balance sheet				26-27
Consolidated cash flow	statement			28
Notes to the financial statements				29-55

Trustees			Trai Anfleld
			Eveline Brunton
			Derek Coates, Treasurer				and Chair of Finance and		Risk Committee
			John Baker Cresswell		(appointed			20 September 2022)
			Patricia Cresswell
			Graham Gill, Vice Chair			and Chair		of Nature Recovery Committee
			Ailsa Hobson, Secretary
			lan Jackson
			Michael Jeffries
			Suren Kanagasundaram			(appointed 20 December 2022)
			Nigel Porter, Chair ofTrustees
			Karen Statham,	Vice Chair and Chair ofGovernance					and Compliance	Committee
			Rosie Tapsfield	(appointed			1 March 2023)
Company	registered
number			00717813
Charity registered
number			221819
Registered		office	The Garden House
			St Nicholas Park
			Jubilee Road
			Newcastle upon	Tyne
			Tyne and Wear
			NE3 3XT
Company	secretary		Ailsa Hobson
Chief executive offlcer			Mike Pratt
Independent		auditor	UNW LLP
			Citygate
			StJames' Boulevard
			Newcastle upone	Tyne
			NE1 4JE
Bankers			Royal Bank ofScotland
			31 Grey Street
			Newcastle upon	Tyne
			NE1 6ES
Solicitors			Hay & Kilner
			Merchant House
			30 Cloth Market
			Newcastle upon	Tyne
			NE1 1EE

						As restated
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2023	2023	2023	2022
		Note	6	6	6
Income from:
Donations and legacies			2,167,028	277,195	2,444,223	2,929,688
Charitable activities			150,524	1,523,317	1,673,841	1,487,008
Other trading activities			1,125,284	15	1,125,299	978,183
Investments			778		778	154
Other income			24,043		24,043	17,073
Total Income			3,467,657	1,800,527	5,268,184	5,412,106
Expenditure on:
Raising funds			1,287,322	7,183	1,294,505	1,170,969
Charitable activities			477,453	2,126,386	2,603,839	2,207,868
Other expenditure		17				9,601
Total expenditure			1,764,775	2,133,569	3,898,344	3,388,438
Net income/(expenditure)			1,702,882	(333,042)	1,369,840	2,023,668
Transfers between	funds		(351,630)	351,630
Net movement in	funds		1,351,252	18,588	1,369,840	2,023,668
Reconciliation of	funds:
Total funds brought	forward		5,754,794	2,069,190	7,823,984	5,800,316
Net movement in funds			1,351,252	18,588	1,369,840	2,023,668
Total funds carried forward			7,106,046	2,087,778	9,193,824	7,823,984

			Note		2023		2022f
Fixed assets
Intangible assets			10				1,436
Tangible assets			11		8,263,900		7,052,689
					8,263,900		7,054, 125
Current assets
Stocks			13	12,871		10,626
Debtors			14	641,938		788,133
Cash at bank and	in hand			941,331		849,955
				1,596,140		1,648,714
Creditors: amounts	falling	due within one
year			15	(604,646)		(830,264)
Net current assets					991,494		818,450
Total assets less	current	liabilities			9,255,394		7,872,575
Creditors: amounts	falling	due after more
than one year			16		(20,526)		(4,112)
Provisions for liabilities			17		(41,044)		(44,479)
Total net assets					9,193,824		7,823,984
Charity funds
Restricted funds			18		2,087,778		2,069,190
Unrestricted funds
General funds			18	4,274,604		2,923,352
Revaluation reserve			18	2,831,442		2,831,442
Total unrestricted	funds		18		7,106,046		5,754,794
Total funds					9,193,824		7,823,984

				Note		2023		2022f
Fixed assets
Tangible assets				11		8,083,560		6,862,977
Investments				12		5,002		5,002
						8,088,562		6,867,979
Current assets
Stocks				13	12,871		10,626
Debtors				14	421,923		626,055
Cash at bank and	in hand				617,144		601,704
					1,051,938		1,238,385
Creditors: amounts	falling		due within one
year				15	(424,513)		(703,126)
Net current assets						627,425		535,259
Total assets less	current		liabilities			8,715,987		7,403,238
Creditors: amounts	falling		due after more
than one year				16		(20,526)		(4,112)
Net assets excluding		pension asset				8,695,461		7,399,126
Total net assets						8,695,461		7,399,126
Charityfunds
Restricted funds				18		2,087,778		2,069,190
Unrestricted funds
General funds					4,835,554		3,557,807
Revaluation reserve					1,772,129		1,772,129
Total unrestricted	funds					6,607,683		5,329,936
Total funds						8,695,461		7,399,126

					Note	2023 f	2022 F
Cash flows from operating		activities
Net cash used in operating	activities				20	111,330	272,595
Cash flows from investing		activities
Proceeds from the sale oftangible fixed			assets			1,000
Purchase oftangible fixed assets						(44,287)	(135,695)
Net cash used in Investing		activities				(43,287)	(135,695)
Cash flows from financing		activities
Repayments of borrowing							(105,000)
New finance leases						35,573	6,040
Repayment offinance leases						(12,240)	(4,949)
Net cash provided by/(used		In) financing		activities		23,333	(103,909)
Change in cash and cash	equivalents		in	the year		91,376	32,991
Cash and cash equivalents	at the beginning			ofthe year		849,955	616,964
Cash and cash equivalents		at the end	of	the year	21	941,331	649,955

iation is		provided on	the following	bases:	bases:
Freehold		land		not depreciated
Freehold		property		2% straight	line
Long-term		leasehold	property	2% straight	line
Furniture,		fittings and	equipment-	25%straight	line
Motor vehicles				25% reducing balance
External	fixtures and		fittings	25%straight	line
Computer		equipment		50%straight	line

			Unrestricted	Restricted	Total
			funds	funds	funds
			2023	2023	2023
			8	8	8
Donations			1,294,461	213,613	1,508,074
Legacies			199,542		199,542
Grants			304,423		304,423
Sponsorship	and membership	subscriptions	368,602	63,582	432,184
Total 2023			2,167,028	277,195	2,444,223
				As restated	As restated
			Unrestricted	Restricted	Total
			funds	funds	funds
			2022f	2022 8	2022
Donations			66,009	2,030,415	2,096,424
Legacies			29,367	33,235	62,602
Grants			317,173		317,173
Sponsorship	and membership	suscriptions	354,768	98,721	453,489
Total 2022	as restated		767,317	2,162,371	2,929,688

	As restated	As restated
Unrestricted	Restricted	Total
funds	funds	funds
2022	2022	2022
104,840	1,382,168	1,487,008

					Unrestricted	Restricted	Total
					funds	funds	funds
					2023	2023	2023
					6
Sales					782,453		782,453
Visitor	trading	and	similar	income	342,831	15	342,846
					1,125,284	15	1,125,299
					Unrestricted	Restricted	Total
					funds	funds	funds
					2022 6	2022f	2022f
Sales					773,434		773,434
Visitor	trading	and	similar	income	203,203	1,546	204,749
					976,637	1,546	978,183

Expenditur	e on raising funds - summary
		2023	2022
			F
Cost of raising funds (note 6a)		381,235	281,162
Fundraising	trading expenses (note 6b)	175,570	133,945
Subsidiary	trading costs (note 6c)	737,700	755,862
		1,294,505	1,170,969

		Unrestricted	Restricted	Total
		funds	funds	funds
		2023f	2023	2023
Travel, training	& recruitment	4,050		4,050
Leaflets and publishing		27,250		27,250
Legal and professional		12,889		12,889
Office &project	costs	28,493	6,570	35,063
Wages and salaries		301,983		301,983
		374,665	6,570	381,235

	Unrestricted	Restricted	Total
	funds	funds	funds
	2022	2022	2022
	F		6
Travel, training 8 recruitment	875		875
Leaflets and publishing	21,155		21,155
Legal and professional	6,519	1,762	8,281
Office &project costs	22,360		22,360
Wages and salaries	228,491		228,491
	279,400	1,762	281,162

				Unrestricted	Restricted	Total
				funds	funds	funds
				2023	2023	2023
					E	F
Visitor	cost ofsales and other fundraising		costs	101,138	613	101,751
Support	costs allocated to trading	activities		73,819		73,819
				174,957	613	175,570

			Unrestricted	Restricted	Total
			funds	funds	funds
			2022 F	2022f	2022
Visitor cost ofsales and other fundraising		costs	54,632	352	54,984
Support costs allocated to trading	activities		78,961		78,961
			133,593	352	133,945

		Unrestricted	Total
		funds	funds
		2023	2023
		6	6
Cost ofsales		135,425	136,425
Administration	expenses	74,845	74,645
Cost ofsales	staff costs	221,703	221,703
Administration	staff costs	291,274	291,274
Depreciation		13,653	13,653
		737,700	737,700

		Unrestricted	Total
		funds	funds
		2022	2022
			6
Cost ofsales		194,552	194,552
Administration	expenses	79,369	79,369
Cost ofsales	staff costs	232,584	232,584
Administration	staff costs	232,822	232,822
Depreciation		16,535	16,535
		755,862	755,862

		Activities
		undertaken	Support	Total
		directly	costs	funds
		2023	2023f	2023 6
Charitable	activities	1,921,874	681,965	2,603,839
		Activities
		undertaken	Support	Total
		directly	costs	funds
		2022f	2022 6	2022 S
Charitable	activities	1,695,303	512,565	2,207,868

				Tots I	Total
				funds	funds
				2023	2022
Staff costs				1,215,467	897,216
Depreciation				63,922	69,609
Direct project costs				268,806	525,519
Travel				106,371	62,639
Training	8 recruitment			24,717	13,530
Legal &	professional			216,690	79,905
Overheads,		publishing	and office costs	25,901	46,885
				1,921,874	1,695,303

				Total	Total
				funds	funds
				2023f	2022f
Staff costs				413,000	300,914
Travel				3,299	128
Training	and	recruitment		4,223	1,240
Legal and professional				13,719	17,591
Overheads,		publishing	and office costs	134,805	123,164
Premises	and utilities			98,771	58,674
Governance		costs		14,148	10,854
				681,965	512,565

								Group	Group	Company	Company
								2023	2022 E	2023 6	2022f
Wages and		salaries						2,060,240	1,609,852	1,635,020	1,205,810
Social security			costs					181,224	123,088	129,123	91,131
Contribution		to defined		contribution		pension
schemes								201,963	159,087	166,307	129,680
								2,443,427	1,892,027	1,930,450	1,426,621
The average		number		of	persons employed		by	the company during	the year was	as follows:
								Group	Group	Company	Company
								2023	2022	2023	2022
								No.	No.	No.	No.
All staff								80	64	66	52
The average		headcount			expressed	as full-time		equivalents was:
								Group	Group	Company	Company
								2023	2020	2023	2020
								No.	No.	No.	No.
Business and			management					16	7	16	7
Charitable	activities							42	38	42	38
Fundraising		and publicity						8	7	8	7
Subsidiary								14	12
								80	64		52

Group	Group
2023	2022
No.	No.
1	1

10.	Intangible assets
	Group
		Computer
		software
		F
	Cost
	At 1 April 2022	10,773
	At 31 March 2023	10,773
	Amortisation
	At 1 April 2022	9,337
	Charge for the year	1,436
	At 31 March 2023	10,773
	Net book value
	At 31 March 2023
	At 31 March 2022	1,436

		External	Furniture,
	Land and	fbdures and	fittings and	Motor
	buildings F	fittings	equipment 6	vehicles	Totalf
Cost or valuation
At 1 April 2022	7,299,742	639,690	523,697	256,125	8,719,254
Additions	1,245,000		4,281	40,006	1,289,287
Disposals				(16,995)	(16,995)
At 31 March 2023	8,544,742	639,690	527,978	279,136	9,991,546
Depreciation
At 1 April 2022	361,360	612,427	483,960	208,818	1,666,565
Charge for the year	26,131	16,864	17,664	16,916	77,575
On disposals				(16,494)	(16,494)
At 31 March 2023	387,491	629,291	501,624	209,240	1,727,646
Net book value
At 31 March 2023	8,157,251	10,399	26,354	69,896	8,263,900
At 31 March 2022	6,938,382	27,263	39,737	47,307	7,052,689

Company			Furniture,
		External
	Land and	fixtures and	fittings and	Motor
	buildings	fittings	equipment	vehicles	Total
		6			F
Cost or valuation
At 1 April 2022	7,138,262	639,142	449,469	241,144	8,468,017
Additions	1,245,000			40,006	1,285,006
Disposals				(16,995)	(16,995)
At 31 March 2023	8,383,262	639,142	449,469	264,155	9,736,028
Depreciatfon
At 1 April 2022	361,360	607,163	442,472	194,045	1,605,040
Charge for the year	26,131	16,864	4,011	16,916	63,922
On disposals				(16,494)	(16,494)
At 31 March 2023	387,491	624,027	446,483	194,467	1,652,468
Net book value
At 31 March 2023	7,995,771	15,115	2,986	69,688	8,083,560
At 31 March 2022	6,776,902	31,979	6,997	47,099	6,862,977

		Group 2023f	Group 2022 6
Freehold	land	3,736,440	3,041,440
Freehold	properly	1,558,034	1,008,034
		5,294,474	4,049,474

	Investments
	in
	subsidiary
	companies
Company
Cost
At 1 April 2022	5,002
At 31 March 2023	5,002
Net book value
At 31 March 2023	5,002
At 31 March 2022	5,002

			Group	Group	Company	Company
			2023	2022	2023	2022
				6	6
Goods	for	resale	12,871	10,626	12,871	10,626

					Group	Group	Company	Company
					2023 6	2022f	2023	2022 E
Due within one year
Trade debtors					536,294	634,319	337,313	522,515
Other debtors						7,075		7,075
Prepayments and accrued			income		100,680	118,072	84,610	96,465
Tax recoverable					4,964	28,667
					641,938	788,133	421,923	626,055
Creditors: amounts		falling due		within one year
					Group	Group	Company	Company
					2023f	2022	2023 F	2022f
Trade creditors					106,475	310,699	87,568	300,619
Amounts owed to group undertakings							42,779	47,803
Corporation tax						4,317
Other taxation and social security					119,582	108,397	65,808	60,289
Obligations under finance			lease and hire
purchase contracts					11,827	4,908	11,827	4,908
Other creditors					7,928	13,773	2,906	3,424
Accruals and deferred		income			358,834	388,170	213,625	286,083
					604,646	830,264	424,513	703,126
					Group	Group	Company	Company
					2023	2022	2023	2022
					6	k		E
Deferred income at	1	April	2022		224,003	415,000	224,003	415,000
Resources deferred	during		the year		139,000	224,003	139,000	224,003
Amounts released from previous				periods	(224,003)	(415,000)	(224,003)	(415,000)
					139,000	224,003	139,000	224,003

			Group	Group	Company	Company
			2023 6	2022f	2023	2022f
Net obligations		under finance lease and hire
purchase	contracts		20,526	4,112	20,526	4,112

Deferred taxatio	n
		2023f
Group
At the beginning	ofthe year	44,479
Credit for the year		(3,435)
		41,044

The	deferred	tax balance is made up as follows:
			Group	Group
			2023	2022
Land	held at	valuation	(41,044)	(44,479)
			(41,044)	(44,479)

						Balance at
		Balance at 1			Transfers	31 Nlarch
		April 2022	Income f	Expenditure f	in/out	2023
Unrestricted funds
General funds		1,764,316	2,684,160	(1,027,075)	(351,630)	3,069,771
Hauxley Visitor Centre fixed
asset reserve		899,324				899,324
Subsidiary trading	funds	259,712	783,497	(737,700)		305,509
Revaluation reserve		2,831,442				2,831,442
		5,754,794	3,467,657	(1,764,775)	(351,630)	7,106,046
Restricted funds
City to Coast Living	Landscape	40,230	306,129	(438,109)	91,955	205
Druridge Bay Living Landscape		1,913,431	367,887	(397,551)	30,835	1,914,602
Kielder Living Landscape		65,230	1,051,34'I	(1,164,349)	185,903	138,125
Fundraising and Development		50,299	75,170	(133,560)	42,937	34,846
		2,069,190	1,800,527	(2,133,569)	351,630	2,087,778
Total offunds		7,823,984	5,268,184	(3,898,344)		9,193,824

Statement offunds -prior year
					Balance at
	Balance at			Transfers	31 March
	1 April 2021f	Income f	Expenditure f	in/out f	2022f
Unrestricted funds
General funds	1,603,439	1,092,187	(746,496)	(184,814)	1,764,316
Hauxley Visitor Centre fixed
asset reserve	899,324				899,324
Subsidiary trading funds	251,341	773,834	(765,463)		259,712
Revaluation reserve	2,831,442				2,831,442
	5,585,546	1,866,021	(1,511,959)	(184,814)	5,754,794
Restricted funds
City to Coast Living Landscape	20,668	446,178	(443,908)	17,292	40,230
Druridge Bay Living Landscape	13,220	2,314,272	(436,339)	22,278	1,913,431
Kielder Living Landscape	102,090	694,475	(878,604)	147,269	65,230
Fundraising and Development	78,792	91,160	(117,628)	(2,025)	50,299
	214,770	3,546,085	(1,876,479)	184,814	2,069,190
Total offunds	5,800,316	5,412,106	(3,388,438)		7,823,984

Analysis	of n	et assets	between funds - current year
				Unrestricted	Restricted	Total
				funds	funds	funds
				2023	2023	2023
					6	6
Tangible fixed		assets		6,363,900	1,900,000	8,263,900
Current assets				1,323,362	272,778	1,596,140
Creditors	due	within one year		(519,646)	(85,000)	(604,646)
Creditors	due	in more than one year		(20,526)		(20,526)
Provisions	for	liabilities	and charges	(41,044)		(41,044)
Total				7,106,046	2,087,778	9,193,824
Analysis	of net assets between funds - prior year
				Unrestricted	Restricted	Total
				funds	funds	funds
				2022f	2022f	2022
Tangible	fixed	assets		5,152,689	1,900,000	7,052,689
Intangible	fixed assets			1,436		1,436
Current assets				1,479,524	169,190	1,648,714
Creditors	due	within one year		(830,264)		(830,264)
Creditors	due	in more than one year		(4,112)		(4,112)
Provisions	for	liabilities	and charges	(44,479)		(44,479)
				5,754,794	2,069,190	7,823,984

								Group	Group
								2023	2022
								8	E
	Net income	for the	year (as per Statement of Financial				Activities)	1,369,840	2,023,668
	Adjustments	for:
	Depreciation	charges						77,575	86,702
	Amortisation	charges						1,436	2,155
	Loss/(profit)	on the	sale offixed assets					(499)
	Increase in stocks							(2,245)	(7,938)
	Decrease/(increase)			In debtors				146,195	(205,610)
	Increase/(decrease)		in		creditors			(232,537)	264,017
	Deferred tax	provision						(3,435)	9,601
	Land donation							(1,245,000)	(1,900,000)
	Net cash provided		by operating			activities		111,330	272,595
21.	Analysis of	cash and			cash equivalents
								Group	Group
								2023	2022
	Cash in hand							941,331	849,955
	Total cash and cash			equivalents				941,331	849,955
22.	Analysis of	changes			in net debt

		At 1 April		New finance	At 31 March
		2022	Cash flows	leases	2023
Cash at bank and	in hand	849,955	91,376		941,331
Finance leases		(9,020)	12,240	(35,573)	(32,353)
		840,935	103,616	(35,573)	908,978

under non-	can	cellable operating leases as follow	s:
			Group	Group	Company	Company
			2023f	2022f	2023 5	2022 L
Not later than		1 year	8,170	6,491	8,170	4,183
Later than	1 year and not later than 5years		7,805	7,668	7,805	7,668
			15,975	14,159	15,975	11,851

		Group	Group	Company	Company
		2023	2022	2023	2022
					L
Within one year		13,741	5,260	13,741	5,260
After one year and before five years		22,525	4,212	22,525	4,212
Less finance costs allocated to future	periods	(3,915)	(452)	(3,915)	(452)
		32,351	9,020	32,351	9,020

Names				Company	Company	Principal	Class of	Holding	Included	In
				number		activity	shares		consolidation
EcoNorth	Limited			02274277		Ecological	Ordinary	100%	Yes
						consultancy
Northumberland			Wildlife	02044288		Dormant	Ordinary	100%	Yes
Enterprises		Limited
The financial		results ofthe subsidiaries			for the	year were:
Names						Income	Expenditure	Profit for	Net assets
						6	6	the periodf		F
EcoNorth	Limited					902,114	(758,609)	143,505	505,648
Northumberland			Wildlife	Enterprises						2
Limited