|||Page|
|---|---|---|
|Report ofthe|Trustees|2 to 10|
|Statement ofTrustees Responsibilities|||
|Report ofthe|Independent
Auditors|12to 14|
|Consolidated|Statement
of Financial Activities|15|
|Consolidated|and Charity Balance Sheet|16|
|Consolidated|Cash Flow Statement|17|
|Notes to the Cash Flow Statement||18|
|Notes to the|Financial Statements|19to 41|
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||||||||31.3.23||31.3.22|
|---|---|---|---|---|---|---|---|---|---|
||||Unrestricted|Designated||Restricted|Totalfunds||Totalfunds|
||||fund|fund||funds||||
|||Notes|6|E||E||||
|INCOME AND ENDOWMENTS||||||||||
|FROM||||||||'||
|Donations
and legacies||2|921,915|244,428||655,059|1,821,402||1,825,154|
|Charitable
activities||5||||||||
|Education|||||||||460|
|Land Management
Grants|||287,582|||25,815|313,397||288,863|
|Education
ft Communication|||11,465|||124,560|136,025||139,673|
|Wider Countryside|||59,178|5,351||102,137|166,666||141,080|
|Other trading
activities|||352,645||||352,645||285,796|
|Investment
income|||83,475||||83,475||78,386|
|Other income|||42,769||||42,769||33,422|
|Total|||(p759,029|249,779||907,571|2,916,379||2,792,834|
|EXPENDITURE ON||||||||||
|Raising funds|||724,346|60,585|||785,371||812,638|
|Charitable
activities||||||||||
|Education
ft Communication|||144,047|10,391||158,113|312,551||220,209|
|Wider Countryside
Reserves|||182,383
766,174|~46|515
386|170,241
51,229|353,139
~863 789||370,549
766,132|
|Total|||1,816,950|117,877||380,023|2,314,850||2,169,528|
|NET INCOME/(EXPENDITURE)|||(57,921)|131,902||527,548|601,529||623,306|
|before gains/(losses)||||||||||
|Net gains/(losses)
on||||(274,626)|||(274,626)||(43,089)|
|investments||||||||||
|NET INCOME/(EXPENDITURE)|||(57,921)|(142,724)||527,548|326,903||580,217|
|Transfers
between
funds||22|22,864|~20|221|~43,085)||||
|Other recognised
gains/(losses)||||||||||
|Actuarial
gains/(losses)
defined benefit schemes|on||||||||~43413|
|Net Movement
in Fund|||~35 057|~(22|503|484 463|326 903||623 630|
|RECONCILIATION
OF FUNDS||||||||||
|Totalfunds
brought
forward||||||||||
|As previously
reported|||5,536,914|4,017,575||7,756,339|17,310,828||16,687,198|
|TOTAL FUNDS CARRIED||||||||||
|FORWARD|||~5 501 857|~3 895|072|~8 240,802|17,637,731||17,310,828|
##
##
||||Group|||Charity||
|---|---|---|---|---|---|---|---|
|||31.3.23||31.3.22|31.3.23||31.3.22|
||Notes|E||E|E||E|
|FIXED ASSETS||||||||
|Tangible assets|15|13,729,315||13,124,415|13,728,629||13,123,501|
|Investments|16|3,268,658||3,557,130|3,278,658||3,567,130|
|||16,997,973||16,681,545|17,007,287||16,690,631|
|CURRENT ASSETS||||||||
|Stocks|17|3,224||34,460||||
|Debtors|18|386,653||266,364|444,422||314,690|
|Cash at bank and in hand||400,543||513,952|311,120||484,959|
|||790,420||814,776|755,542||799,649|
|CREDITORS||||||||
|Amounts
faging due within one||||||||
|year|19|(150,662)||(185,493)|(127,512)||(180,295)|
|NET CURRENT ASSETS||639,758||629,283|628,030||619,354|
|TOTAL ASSETS LESS CURRENT||||||||
|LIABILITIES||17,637,731||17,310,828|17,635,317||17,309,985|
|PENSION LIABILITY|23|||||||
|NET ASSETS||17,637,731||17,310,828|17,635,317||17,309,985|
|FUNDS|22|||||||
|Unrestricted
funds||9,396,929||9,554,489|9,240,059||9,570,900|
|Restricted
funds||8,240,802||7,756,339|8,215,258||7,739,085|
|TOTAL FUNDS||17,637,731||17,310,828|17,635,317||17,309,985|
##
|||||||31.3.23|31.3.22|
|---|---|---|---|---|---|---|---|
||||||Notes|E|E|
|Cash flows from operating|activities:|||||||
|Cash generated
from operations||||||202,231|545,721|
|Net cash provided
by (used in) operating||||||202,231|545,721|
|activities||||||||
|Cash flows from investing|activities:|||||||
|Investment
income||||||83,475|78,386|
|Purchase of tangible
fixed|assets|||||(630,308)|(994,541)|
|Purchase of fixed asset investments|||||||(230,686)|
|Sale of tangible
fixed assets|||||||2,250|
|Sale of fixed asset investments||||||~231 193|245,065|
|Net cash provided
by (used in) investing|||activities|||~315,640)|(899,526)|
|Change ln cash and cash|equivalents|in the||||||
|reporting
period||||||(113,409)|(353,804)|
|Cash and cash equivalents|at the beginning|||ofthe||||
|reporting
period||||||~513952|~867 756|
|Cash and cash equivalents|at the end|of|the|||||
|reporting
period||||||400,543|513,952|
##
##
##
|RECONCILIA|TION
OF NET INCOME/(EXPEN|DIT|URE)
TO NET CASH FLOW FR|OM OPERATING ACTIVI|TIES|
|---|---|---|---|---|---|
|||||31.3.23|31.3.22|
|||||E|6|
|Net income/(expenditure)
for the reporting
statement
offinancial activities)|||period (as per the|326,903|623,630|
|Adjustments|for:|||||
|Depreciation|charges|||25,407|27,346|
|Losses/(gain)|on investments|||274,626|43,089|
|Investment|income|||(83,475)|(78,386)|
|Movements|in settlements
pending|||(217,346)|(7,232)|
|(Increase)
/|decrease
in stocks|||31,236|20,597|
|(Increase)
/|decrease
in debtors|||(120,289)|(93,369)|
|(Decrease)/increase
in creditors||||(34,831)|10,046|
|Net cash provided
by (used in) operating||activities||202,231|545,721|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|2.|DONATIONS
AND|LEGACIES|LEGACIES||||
|---|---|---|---|---|---|---|
||||||31.3.23|31.03.22|
||||||E||
||Restricted
Fund||||||
||Other Donations|Received|||619,025|557,666|
||Grants||||36,034|127,640|
||Designated||||||
||Legacies Received||||224,982|218,533|
||Other Donations|Received|||5,672|25,000|
||Grants||||13,773|25,267|
||Unrestricted
Fund||||||
||Membership
giving||||687,978|655,106|
||Gift aid||||156,142|145,732|
||Other Donations
Grants|Received|||72,378
5,418|37,629
~32 581|
||||||1,821,402|1,825,154|
||Grants received,|included|in the above, are as follows:||||
|||||31.03.23||31.03.22|
|||||E||E|
||Restricted
Fund||||||
||Nationai
Heritage|||36,034|||
||RSWT|||||10,000|
||Rowlands
Trust|||||3,000|
||Banister/Ludtow|Trust||||112,500|
||Severn Trent Water|||||2 145|
|||||36 534||127646|
||Designated||||||
||WCC|||3,023|||
||JEC Electrical - Ozev Grant|||10,750|||
||Severn Trent Water|||||25
67|
|||||13773||25 267|
||Unrestri«ted
Fund||||||
||The Norman
ft Evelyn Proffitt Trust|||||4,805|
||Wychavon
DC|||||18,000|
||Severn Rivers Trust|||||7,500|
||WWC|||4,668|||
||Other
« E1,000||||750|2 276|
||||||5|~32 581|
||Total grant income|||55|22|~185488|
##
##
|OTHER|TRADING AC|TIVITIES|||
|---|---|---|---|---|
||||31.3.23|31.3.22|
||||E|E|
|W.N.C.T. Enterprises||Ltd|276,733|229,446|
|Timber|sales||67,764|48,247|
|Sundry|Income||8,148|8,103|
||||3~52 645|285,796|
##
||||||||31.3.23|31.3.22|
|---|---|---|---|---|---|---|---|---|
||||||||E|E|
|Income|from|Stock|Exchange|Investments|-|UK|83,475|~78 386|
||||||||83,475|78,386|
||||||31.3.23|31.3.22|
|---|---|---|---|---|---|---|
|||Activity|||E|E|
|Education||Education||||460|
|Land Management|Grants|Land Management||Grants|313,397|288,863|
|Education||Education|ar Communication||136,025|139,673|
|Wider Countryside|income|Wider Countryside|||~166 666|141,080|
||||||616,088|570,076|
##
##
|OTHER INCOME||||
|---|---|---|---|
|||31.3.23|31.3.22|
||||E|
|Gain on sale of tangible fixed assets|||2,665|
|Wider Countryside|Team Income|29,235|48,624|
|Rent Received||13,534|18,283|
|||42 769|~69 572|
##
|for th|e Year Ended 31 March|e Year Ended 31 March|2023||||
|---|---|---|---|---|---|---|
|7.|RAISING FUNDS||||||
||Raising donations
and||legacies||||
||||||31.3.23|31.3.22|
||||||E|E|
||Staff costs||||152,912|163,437|
||Repairs and|maintenance|||79,002|32,443|
||Membership|publications|||66,553|56,597|
||Membership|recruitment|||150,180|160,589|
||Membership|costs|||16,728|22,674|
||Fundraising|and marketing|||19,567|36,260|
||General office costs||||52,749|52,997|
||Depreciation||||25,179|26,920|
||||||562,870|551,917|
||Investment|management||costs|||
||||||31.3.23|31.3.22|
||||||E|E|
||Portfolio management||||16,483|13,511|
||W.N.C.T. Enterprises||Ltd||206,018|247,210|
||Aggregate
amounts||||785,371|812,638|
##
##
##
|||||||||||Direct costs|Direct costs|Support costs|Totals|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||(See note 9)||
||||||||||||E|E,|E|
|Education|ft Communication||||||||||312,551||312,551|
|Wider Countryside|||||||||||3531139||353,139|
|Reserves||||||||||~651 218||~212 571|~863 789|
|||||||||||~1,316908||~212 571|~1529479|
|ee the Statement|||of|Financial|Activities for the|||above|split between||funds.|||
|ANALYSIS|OF TOTAL|||EXPENDITURE||||||||||
|||||||||||Auditors||||
||||||Staff|||||remun.||Other|31.3.23|
||||||costs|||Depn||eration||costs||
||||||E|||E|||E|E|E|
|Raising funds|||||152,912|||25,179||||384,779|562,870|
|Investment|management|||||||||||16,483|16,483|
|costs||||||||||||||
|W.N.C.T Enterprises||||Ltd|74,605||||228||1,575|129,610|206,018|
|Charitable|activities||||919,377||||||6,565|~603 537|1,529,479|
||||||1~146|894||~25|407||8,140|1,134,409|2,314,850|
|SUPPORT|COSTS|||||||||||||
|||||||||Charitable||Governance||||
||||||Raising|||Activities|||Costs|31.3.23|31.3.22|
||||||Funds|||||||||
||||||E||||E||E|E|E|
|Administration
staff wages
General office expenses||||||21,872
38
03||47,390
~95 421|||3,645
7,340|72,907
139,664|58,271
~137081|
|||||||58 775||142 8|||0 38|2 2,571|~195352|
##
##
##
##
|Net cons|o|lidated
income/(expenditure)
is stated after charg|ing/(crediting):||
|---|---|---|---|---|
||||31.3.23|31.3.22|
||||E|E|
|Auditors'||remuneration|8,140|7,750|
|Depreciation
- owned assets|||25,407|27,346|
|Operating||leases|4,887|4,887|
|Surplus|on disposal of fixed assets|||~2665)|
##
##
##
##
##
|STAFF|COSTS|||
|---|---|---|---|
|||31.3.23|31.3.22|
|||E|E|
|Wages|and salaries|882,739|770,629|
|Social|security costs||67,500|
|Other|pension costs|~124 795|111,904|
|||1,075,934|950,033|
##
|||31.3.23|31.3.22|
|---|---|---|---|
|||E|E|
|Wages|and salaries|944,413|881,410|
|Social|security costs|74,558|77,041|
|Other|pension costs|131,568|125,343|
|||~1,150 539|1,083,794|
|d|during the year were|during the year were|:|||||
|---|---|---|---|---|---|---|---|
||Group|||||Charity||
|2023||2022|||2023||2022|
|No.||No.|||No.||No.|
||35|38|||33||33|
|ts|(excluding|employer|pension|costs)|exceeded|E60,000|was:|
||||||31.03.23||31.03.22|
##
##
|13.
COMPARATIVES F|OR T|HE CON|SOLIDATED
STAT|EMENT OF FINA|NCIAL
AC|TIVITIE|S||
|---|---|---|---|---|---|---|---|---|
||||||||31.3.22|31.3.21|
||||Unrestricted|Designated|Restricted||Total funds|Totalfunds|
||||fund|fund|funds||||
|||Notes|E|E|E||E||
|INCOME AND ENDOWMENTS|||||||||
|FROM|||||||||
|Donations
and legacies||2|871,048|268,800|685,306||1,825,154|1,838,965|
|Charitable
activities||5|||||||
|Education|||460||||460|623|
|Land Management
Grant|||288,863||||288,863|314,269|
|Education
B.Communication|||14,723||124,950||139,673||
|Wider Countryside|||34,206||106,874||141,080||
|Other trading
activities|||285,796||||285,796|336,087|
|Investment
income|||78,386||||78,386|63,839|
|Other income|||33,422||||33,422|41,961|
|Total|||1,606,904|268,800|917,130||2,792,834|2,595,744|
|EXPENDITURE ON|||||||||
|Raising funds|||756,655|55,483||500|812,638|738,493|
|Charitable
activities|||||||||
|Education
ft Communication|||132,184|40,378|47,647||220,209|220,844|
|Wider Countryside
Reserves|||169,398
635,836|~61.732|201,151
~68 564||370,549
~766 132|383,029
775,199|
|Total|||1,694,073|157,593|317,862||2,169,528|2,117,565|
|NET INCOME/(EXPENDITURE)|||(87,169)|111,207|599,268||623,306|478,179|
|before gains/(losses)|||||||||
|Net gains/(losses)
on||||(43,089)|||(43,089)|519,239|
|investments|||||||||
|NET INCOME/(EXPENDITURE)|||(87,169)|68,118|599,268||580,217|997,418|
|Transfers between
funds||22||~101999)|~101|999|||
|Other recognised
gains/(losses)|||||||||
|Actuarial
gains/(losses)|on||||||||
|defined benefit schemes|||43,413||||43 413|11 2411|
|Net Movement
in Fund|||~43 756|~33 881|~701|267|~623 630|~1008 658|
|RECONCILIATION
OF FUNDS|||||||||
|Total funds brought
forward|||||||||
|As previously
reported|||5,580,670|4,051,456|7,055,072||16,687,198|15,678,540|
|TOTAL FUNDS CARRIED|||5,536,914|4,017,575|7,756,339||17,310,828|16,687,198|
|FORWARD|||||||||
##
|The Charity
has a wholly owned|The Charity
has a wholly owned|trading|subsidiary,|subsidiary,|which|which|is|incorporated|in|the United|Kingdom.|The pdncipal|The pdncipal|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|activity of W.N.C.T. Enterprises||Limited|is that|of|environmental
consultancy|||||work. The Company||covenants its||
|taxable profits to Worcestershire||Wildiife|Trust. A||summary|||of trading
results||is shown|below. Audited||accounts|
|are filed with the Registrar of Companies.|||This summary|||includes transactions||||with Worcestershire||Wildlife Trust||
|which
have been eliminated|on|consolidation.||||||||||||
|||||||||31.3.23|||||31.3.22|
|||||||||E|||||E|
|Turnover||||||||||||||
|Sales and services - External|||||276,733|||||229,446||||
|Sales and services - Internal|||||9,299||||||10,600|||
|||||||||286,032|||||240,046|
|Cost ofSales||||||||||||||
|Cost of goods sold - External||||(111,310)||||||(86,740)||||
|Cost of good sold - Internal|||||||||||5,254|||
|||||||||(111,310)|||||~81,486)|
|Gross Profit||||||||174,722|||||158,560|
|Administrative
expenses||||||||||||||
|General administrative
expenses
Depreciation||||(94,480)
(228)||||~94 708)||(160,164)
~306)||~160,470)||
|Net profit for the year||||||||80,014|||||(1,910)|
|Retained profit in Subsidiary|b/fwd|||||||||||||
|Covenanted
to Worcestershire||||||||||||||
|Wildlife Trust||||||||(78,443)||||||
|Retained profit in Subsidiary|c/fwd|||||||1,571||||~1910)||
|Net assets held in Subsidiary||||||||12,414|||||10,843|
##
##
##
|CHARITY|||||
|---|---|---|---|---|
|||Nature|||
|||reserves|||
|||B.freehold|Leasehold|Solar|
|||property|property|panels|
|||E|E|E|
|COST|||||
|At I April 2022||13,042,564|45,000|9,637|
|Additions||614,987|||
|Disposals|||||
|At 31 March 2023||13 657 551|45 DDD|9,637|
|DEPRECIATION|||||
|At I Aprii 2022|||3,968|6,746|
|Charge for year|||496|964|
|Eliminated
on disposal|||||
|At 31 March 2023|||4,464|7,710|
|NET BOOK VALUE|||||
|At 31 March 2023||13,657,551|40,536|1,927|
|At 31 March 2022||13 D42 564|41 D32|2 891|
||Office||||
||equipment||||
||and|Motor|Computer||
||fittings
E|vehicles
E|equipment
E|Totals
f|
|COST|||||
|At 1 April 2022|213,742|68,183|156,034|13,535,160|
|Additions
Disposals|5,025||10,296
(65,217)|630,308
~65,2)7)|
|At 31 March 2023|218,767|68,183|101,113|14,100,251|
|DEPRECIATION|||||
|At I April 2022|197,356|65,170|138,419|411,659|
|Charge for year
Eliminated
on disposal|5,361|3,013|15,346
65 217)|25,180
~65 217)|
|At 31 March 2023|202 717|68 183|88 58)|371 622|
|NET BOOK VALUE|||||
|At 31 March 2023|16,050||12,565|13,728,629|
|At 31 March 2022|16.386|3 D13|17615|13,123,|
##
##
|GROUP|||||||
|---|---|---|---|---|---|---|
||||Nature||||
||||reserves|R|||
||||freehold||Leasehold|Solar panels|
||||property||property||
||||||E||
|COST|||||||
|At 1 April 2022|||13,042,|564|45,000|9,637|
|Additions|||614,987||||
|Disposals|||||||
|At 31 March 2023|||363|5|45016|! 3|
|DEPRECIATION|||||||
|At 1 April 2022|||||3,968|6,746|
|Charge for year|||||496|964|
|Eliminated
on disposal|||||||
|At 31 March 2023||||||7,710|
|NET BOOK VALUE|||||||
|At 31 March 2023|||13637|551|4D,536|I 927|
|At 31 March 2022|||04|5|41 D32||
||Office||||||
||equipment||Motor||Computer||
||ft fittings||vehicles||equipment|Total|
||E||E||E|E|
|COST|||||||
|At 1 April 2022
Additions
Disposals|221,863
5,025||82,698||156,035
10,296
~567)2.
13,557„797
630,308
~65.217)||
|At 31 March 2023|226,888||82,698||101.114|14 122,888|
|DEPRECIATION|||||||
|At 1 April 2022|204,562||79,685||138,421|433,382|
|Charge for year|5,589||3,013||15,346|25,408|
|Eliminated
on disposal|||||(65,217)|165 2 7)|
|At 31 March 2023|2D|5|8|68|88.55D|3 3|
|NET BOOK VALUE
At 31 March 2023|~16737||||12 564|13 729,315|
|, At 31 March 2022|17|301|3|013|17614|13124415|
##
##
##
|GROUP|||||||
|---|---|---|---|---|---|---|
||||||Cash and||
|||||Listed|settlements||
|||||investments|pending|Totals|
|||||E|E|E|
|MARKET VALUE|||||||
|At 1 April 2022||||3,445,791|111,339|3,557,130|
|Additions|||||||
|Disposals||||(231,193)||(231,193)|
|Revaluations||||(274,625)||(274,625)|
|Movement
on cash|||||217,346|217,346|
|At 31 March|2023|||2,939,973|328,685|3,268,658|
|NET BOOK|VALUE||||||
|At 31 March|2023|||~2939 973|~328 68S|~3268 658|
|At 31 March|ZOZZ|||~3445 791|~111339|~3557 130|
|The Market|Value of listed investments||can be analysed|as follows:|||
||||||31.3.23|31.3.22|
||||||E|E|
|UK Government||Stocks|||38,018|42,198|
|UK Equity Shares|||||604,833|756,947|
|UK Corporate
Bonds Et Unit Trusts|||||415,075|385,010|
|Foreign bonds 0||securities|||260,911|386,995|
|Foreign equity|||||1,341,401|1,483,059|
|Alternative|investments||||279,735|391,582|
||||||2,939,973|3,445,791|
##
|for th
17.|e Year Ended 31 March
STOCK|2|023|||
|---|---|---|---|---|---|
||GROUP|||||
|||||31.3.23|31.3.22|
|||||E|E|
||Stock|||3,224|34,460|
|||||3,224|34,460|
|18.|DEBTORS: AMOUNTS|FALLING DUE WITHIN ONE YEAR||||
||CHARITY|||||
|||||31.3.23|31.3.22|
|||||E|E|
||Trade debtors|||60,506|88,269|
||W.N.C.T. Enterprises|Limited||68,565|62,524|
||Other debtors||||4,114|
||VAT|||19,195|31,851|
||Accrued income|||274,624|119,791|
||Prepayments|||21,532|8,141|
|||||444,422|314,690|
||GROUP|||||
|||||31.3.23|31.3.22|
|||||E|E|
||Trade debtors|||76,288|110,230|
||Other debtors||||4,114|
||VAT|||14,209|24,088|
||Accrued income|||274,624|119,791|
||Prepayments|||21,532|8,141|
|||||386,653|266,364|
|19.|CREDITORS: AMOUNTS||FALLING DUE WITHIN ONE YEAR|||
||CHARITY|||||
|||||31.3.23|31.3.22|
|||||E|E|
||Trade creditors|||60,529|119,713|
||Social security and other taxes|||21,330|27,357|
||Accrued expenses
Other creditors|||44,113
~1540|33,225|
|||||~127 512|180,295|
||GROUP|||||
|||||31.3.23|31.3.22|
|||||E|E|
||Trade creditors|||61,328|122,091|
||Social security and other taxes|||21,330|27,357|
||Deferred
income||||1,620|
||Accrued expenses|||44,113|34,425|
||Other creditors|||23,891||
|||||150,662|185,493|
##
##
##
|Deferred|income for the year ended 31 March 2023|income for the year ended 31 March 2023|Charity
31.3.23|Group
31.3.23|
|---|---|---|---|---|
||||E|E|
|Deferred|income at 1 April 2022|||1,620|
|Resources
Amounts|deferred
in the year
released from previous|year||~1,620)|
##
|||Other operating|leases|
|---|---|---|---|
|||31.3.23|31.3.22|
|||E|E|
|Expiring:||||
|Within|one year|5,602|4,847|
|Between one and five years||6,219|~1212|
|||1~1821|6,059|
##
##
##
||||||31.3.23|31.3.22|
|---|---|---|---|---|---|---|
|||Unrestricted|Designated|Restricted|Total funds|Totalfunds|
|||fund|fund|funds|||
|||E|E|E|E|E|
|Fixed assets||5,918,415|141,727|7,669,173|13,729,315|13,124,415|
|Investments|||3,268,658||3,268,658|3,557, 130|
|Current|assets|(265,896)|484,687|571,629|790,420|814,776|
|Current|liabilities|(150,662)|||(150,662)|(185,493)|
|Pension|liability||||||
|||~5,501 857|~3895,072|~8240 802|1~7637 731|17~310828|
##
##
|MOVEMENT|IN FUNDS (|consolidat|ed)|||||
|---|---|---|---|---|---|---|---|
|||||Net movement|Transfers|||
||||At 1.4.22|in funds|between|funds|At 31.3.23|
||||6|E||E|E|
|Unrestricted
funds||||||||
|Generalfund|||5,536,914|(57,921)||22,864|5,501,857|
|Designated|fund||~4017,575|~142,724)|~20 221||~3895,072|
||||9,554,489|(200,645)||43,085|9,396,929|
|Restricted|funds|||||||
|Restricted|funds||7,756,339|527,548||(43,085)|8,240,802|
|TOTAL FUNDS|||1~7 310828|~326 903|||1~7,637 731|
|Net movement
in funds,||included|in the above are as follows:|||||
||||Incoming|Resources|Gains and||Movement
in|
||||resources|expended||losses|funds|
||||E|E||E|E|
|Unrestricted
funds||||||||
|General fund|||1,759,029|(1,816,950)|||(57,921)|
|Designated|fund||249,779|(117,877)|(274,626)||~142,724)|
||||2,008,808|(1,934,827)|(274,626)||(200,645)|
|Restricted|funds|||||||
|Restricted|funds||907,571|(380,023)|||527,548|
|TOTAL FUNDS|||~2916 379|~2314 850)|~274 626)||~326 903|
##
##
||||Net movement|Transfers||
|---|---|---|---|---|---|
|||At 1.4.21|in funds|between
funds|At 31.3.22|
|||E|E|E|E|
|Unrestricted
funds||||||
|General fund||5,580,670|(43,756)||5,536,914|
|Designated|fund|4,051,456|68,118|~101,999)|4,017,575|
|||9,632,126|24,362|(101,999)|9,554,489|
|Restricted|funds|||||
|Restricted|funds|7,055,072|599,268|101,999|7,756,339|
|TOTAL FUNDS||16687 198|623 630||1~7310828|
||||||Incoming|Incoming|Resources|Gains and|Movement
in|
|---|---|---|---|---|---|---|---|---|---|
||||||resources||expended|losses|funds|
||||||E||E|E|E|
|Unrestricted||funds||||||||
|General fund
Designated
fund|||||1,606,904
~268 800||(1,694,073)
~157,593)|43,413
(43,089)|(43,756)
68,118|
||||||1,875,704||(1,851,666)|324|24,362|
|Restricted funds||||||||||
|Restricted funds|||||917,130||(317,862)||599,268|
|TOTAL FUNDS|||||2 792|834|~2 169 528)|324|~623 630|
|Unrestricted||Funds||||||||
|Unrestricted||funds consist ofthe reserves of the|||subsidiary|and|general
fund of the charity.|||
|||||||||31.3.21|31.3.22|
|||||||||E|E|
|General
fund||of Charity||||||5,527,138|5,555,476|
|Reserves of|Subsidiary||company|||||2,414|843|
||||||||||5,556,319|
|Unrestricted||funds eliminated||on consolidation||||(27,695)|(19,403)|
|~0*i
d||||||||5,501,857|5,536,914|
##
##
##
##
##
|||||Balance at|Incoming|Resources|Transfers|Transfers|Balance at|
|---|---|---|---|---|---|---|---|---|---|
|||||01.04.2022|Resources|Expended|between|funds|31.03.2023|
|FR~
FFI|F||||E|E||||
|Gwen Finch Wetland||Reserve||214,860|||||214,860|
|Hunt
House Wood||||252,210|||||252,210|
|Penorchard||||230,248|||||230,248|
|HillCourt
Farm||||1,637,855|||||1,637,855|
|Lower Smite Farm||||1,660,215|||||1,660,215|
|Sands Lane Meadows||||110,245|||||110,245|
|Baynhall Meadow||||21,120|||||21,120|
|Boynes Meadows||||157,689|||||157,689|
|Hollybed
Farm||||394,661|||||394,661|
|Blackhouse
Wood||||436,779|||||436,779|
|Grafton Wood ft|Laight||Rough|237,063|||||237,063|
|Martley
Hillside Wood||||37,800|||||37,800|
|Vehicle Replacement||- severn waste||1|||||1|
|Merries Farm||||17,553|||||17,553|
|Helen Mackaness|Reserve|||23,408|||||23,408|
|Hardwick
Green||||367,998|||||367,998|
|Nash's Meadows||||234,880|||||234,880|
|Woodland at Tor|Coppice|||60,000|||||60,000|
|Rosebank Coppice||||3,500|||||3,500|
|Mob Squlnton
Wood||||30,000|||||30,000|
|Rawlings
Meadow||||28,200|||||28,200|
|Dropping
Weg farm||||897,902|||||897,902|
|Green Farm|||||||416,658||416,658|
|Fields at Romsley|Manor||farm||||198,330||198,330|
|||||7,054,186|||614,988||7,669,174|
##
|||||Balance at|Incoming||Resources||Transfers|Balance at|
|---|---|---|---|---|---|---|---|---|---|---|
|||||01.04.2022|Resources||Expended|between
funds||31.03.2023|
|||||E|E||E||E|E|
|Net Current Assets:|||||||||||
|Woodland
Fund I Mr ft||Mrs Clark||10,955||||||10,955|
|Emp of Officers funded||by STW||9,731|86,309||(96,040)||||
|Emp of Officers funded||by ESIF||(1,628)|60,932||(59,303)||||
|Appeal
- Dropping
Wells||Farm||310,933|50||||(310,983)||
|Dropping
Well Farm Delivery Phase||||(4,593)|60,734||(45,408)||310,983|321,716|
|Mettis Aerospace
Ltd donation||||5,000|||||(5,000)||
|Enhancing
Public Goods||in the FoF||20,458|||||(20,458)||
|Pound Green common|restoration||202C|1,820||||||1,820|
|Support for delivery of||Carbon reductic||20,000|||||(20,000)||
|Land at Green Farm, Adjacent to|||Monl|219,034|298,027||(13,180)||(503,881)||
|Green Farm delivery project|||||1,114||(1,385)||87,223|86,952|
|Fields at Romsley Manor||Farm|||233,554||(1,865)||(158,476)|73,213|
|Romsley Meadow Appeal|||||26,461||(270)||(26,191)||
|Land management
trial||||11,290|||||(11,290)||
|Wilder Worcestershire|GRCF|||81,897|99,960||(133,901)|||47,956|
|Nextdoor
Nature|||||24,600||(22,062)|||2,538|
|Severn Treescapes|||||15,830||(14,899)|||931|
|||||684,899|907,571|-|388,313|-|658,073.45|546,083|
|Charity||||7,739,085|907,571|-|388,313|-|43,085.45|8,215,258|
|Restricted
funds eliminated
on|||||||||||
|consolidation||||17,254|||8,290|||25,544|
|Total Restricted
Funds||- Group||7,756,339|907,571||(380,023)||(43,085)|8,240,802|
##
##
##
##
##
##
##
|The amo|unts|re|cognised
in the Statement o|f Financial Activiti|es are as follows:|||
|---|---|---|---|---|---|---|---|
|||||||Defined|benefit|
|||||||pension|plans|
|||||||31.3.23|31.3.22|
|||||||E|E|
|Current service|||cost|||||
|Net interest||from net defined benefit||||||
|asset/liability||||||(2,714)|1,222|
|Past service cost||||||||
|||||||~2714)|1,222|
|Actual return||on plan assets||||~219,955)|~46,982)|
|Changes|in the||present value of the defined|benefit obligation|are as follows:|||
|||||||Defined|benefit|
|||||||pension|plans|
|||||||31.3.23|31.3.22|
|||||||E|f.|
|Opening|defined benefit obligation|||||987,142|1,107,675|
|Interest|cost|||||25,264|21,296|
|Actuarial|losses/(gains)|||||(133,707)|(110,469)|
|Benefits|paid|||||(67,959)|(41,071)|
|Administration|||expenses|||33,759|9,711|
|||||||844,499|987,142|
|Changes|in the||fair value of scheme assets|are as follows:||||
|||||||Defined|benefit|
|||||||pension|plans|
|||||||31.3.23|31.3.22|
|||||||E|E|
|Opening|fair|value of scheme assets||||1,080,522|1,024,815|
|Contributions||by employer||||51,891|50,380|
|Expected return||||||27,978|20,074|
|Actuarial|gains/(losses)|||||(247,933)|(67,056)|
|Benefits|paid|||||(67,959)|(41,071)|
|||||||844,499|~987 142|
|The amounts||recognised
in other recognised||gains and losses|are as follows:|||
|||||||Defined|benefit|
|||||||pension|plans|
|||||||31.3.23|31.3.22|
|||||||E|E|
|Actuarial|gains/(losses)||||||~43 413|
||||||||43,413|
##
##
##
##
|The major|cat|egori|es of schem|e assets as a percentage
of|total scheme assets are as follows:||
|---|---|---|---|---|---|---|
||||||Defined|benefit|
||||||pension|plans|
||||||31.3.23|31.3.22|
|UK Equities|||||0.0%|4.7%|
|Overseas|Equities||||24.6%|31.5%|
|Diversified|Growth||Funds||0.0%|23.0%|
|UK Government||Fixed Interest||8|7.5X|.12.5%|
|UK Government||Index Linked||Bon|15.7%|15.3%|
|UK Corporate||Bonds|||30.1%|8.6%|
|Property|||||2.8%|2.5%|
|Cash|||||1.2X|1.9%|
|LDI|||||18.1%|0.0%|
||||||100.00%|100.00%|
|. The assets are all quoted
in|active markets.||||
|---|---|---|---|---|
|Principal actuarial
assumptions|at the Balance Sheet date (expressed|as weighted|averages):||
||||31.3.23|31.3.22|
|Discount rate|||4.68%|2.65%|
|Future salary increases|||3.42%|3.65%|
|Future pension increases|||2.70%|2.85%|
|||||At 31|At 31|
|---|---|---|---|---|---|
|||||March|March|
|||||2023|2022|
|Life|expectancy|ofa|male aged 65at the Balance Sheet Date|22.5|22.4|
|Life|expectancy|ofa|male aged 65 in 20years from the Balance Sheet date|23.8|23.7|
|Life|expectancy|ofa|female aged 65 at the Balance Sheet Date|25.0|24.9|
|Life|expectancy|ofa|female aged 65 in 20years from the Balance Sheet Date|26.4|26.3|
##
##
##
##