Company nurnber-. 1459056 Charity number.. 279000 The Tree Council Report and financial statements For the year ended 31 March 2021 *A•&15WIE6' 13111r2021 COMPANIES HOUSE A11
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The Tree Council Contents For the year ended 31 March 2021 Reference and administrative inforrnation Tru5tees' annual report Independent auditor's report Statement of financial activities (incorporating an income and expenditure account) Balance sheet Statement of cash flows Notes to the financial Statements .20 21 .22 .23
The Tree Councll Reference and administrative information For the year ended 31 March 2021 Company number Country of incorporatlon 1459056 United Kingdom Charlty number Country of reglstratlon 279000 England & Wales Registered offlce and operational address 4 Dock Offices Surrey Quays Road LONDON SEI 6 2XU Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: Joel Cadbury Elizabeth Hiester Jeremy Simons Andrew Fenwick Margaret Holland-Prior Tariq Ahmed Chair Oeputy Chair Treasurer (to 13 October 2020) Key management personnel Sara Lom Chief Executive & Company Secretary Jon Stokes Director of Trees. Science & Research Clare Bowen Director of Programmes, Partnerships & Communication5 Ken Sleat Director of Finance Bankers CAF Bank Ltd 25 Kin9's Hill Avenue Wesr Malling ME19 4JQ Solicitors Macfarlanes LLP 20 Cursitor Street London EC4A I LT Auditor Sayer Vincent LLV Chartered Accountants and Statuiory Auditor Invicta House 108-114 Golden Lane LONDON ECIY OTL
The Tree Council Trustees. annual report For the year ended 31 March 2021 The Trustees present their report and the audited financial statements for the year ended 31 March 2021. Reference and administrative information set out on pa9e I forms part of this report. The financial statements comply with current statutory requirements. the memorandum and articles of a550ciation, the requirements of a directors. report as required under company law, and the Statement of Recommended Practice Accounting and Reporiing by Charities.. SORP applicable to charities preparing their accounts in accordance with FRS 102. Objectives and activities Purposes and aims The Tree Council was established in 1973 when Dutch elm disease swept across the land and urgent action was required to restore precious British treescapes. In response to the loss of millions of elms, The Tree Council, a national charity, brought everyone together to plant and care for trees across the UK. Today. nearly fifty years later, The Tree Council continues to bring people together with a shared mission to care for trees and our planet's future. We inspire and empower organisations, government. communities and individuals. providing knowledge and tools to create positive. lasting change at a national and local level. Our work has never been more important than it Is now. as we face a global climate crisis. We and our volunteers and partners are playing a key role in helping shape policy, find practical solutions, raise awareness, and deliver tree planting and tree care to help achieve the government target of carbon net zero by 2050. We focus our work on wider treescapes rather than forests - working with partners to protect and establish copses and spinneys, hedgerows and orchards. parkland and wood pasture trees. as well as life-enhancing srreei trees. urban avenues. roof garden5 and city playground plantations. Our strapline, Working Together for the Love of Trees, emphasises the common thread of collaboration that runs through our history. It is the truth most often echoed back to us by our partners and stakeholder5, that we bring people together for the benefit of trees. It reflecrs our desire for partnership and our quest for practical solutions. It expresses our deep-rooted, emotional response to tree%. Thpsp two things. collaboraiion to find practical 501utions and a love for trees. combined with good care and a great sense of fun, summarise our team and its core values today. We are supported in our work by circa 6.000 amazing volunteer Tree Wardens. plus a growin9 force of Young Tree Champions.
The Tree Council Trustees, annual report For the year ended 31 March 2021 We have referred to the guidance in the Charity Commi55ion'5 general guidance on Public Benefit when reviewing our aims and objectives and in planning our future activities. In particular. the Trustee5 consider how planned activities will contribute to the aims and objectives they have set. In shaping our objectives for the year and planning our activities, the Trustees have also considered the Charity Commission's guidance on public benefit. including the guidance 'public benefit.. running a charity (PB2)'. Achievements & Performance The work of The Tree Council has four branches- Community Action. Young Learning, Practical Science & Research. and Pannership. This year has seen renewal. growth and achievement in all four areas. Working together to... poliry Iv••s •Dd tr4g•V•WS en¥ir•ftrne4ll$? pdScy wmi THEEWAAtsÉNS • THÉCOMMUIIITY AATNÉAS&YOIJMG TREE CHAMHONS WIIN GOVEANldEIrt• ACADENICS TrÈE COUNCIL MEMBERS COMI4UNITY ACTION YOUIIG LEAIUING PAACTICAL SCIENCE • PAimiER5NIP POWEA Community". The Tree Warden Scheme The Tree Council's Tree Warden Scheme is a national initiative which supports local authorities and independent networks to promote. conserve and care for trees, bringing health and wellbeing and new skills to individuals. and an improved.environment in their communities. Tree Warden volunteers gather infof mation about their local trees, engage and help with local issues and organise and take part in tree-related activitie5. such as seed growing. tree planting, tree care. woodland walks and providing alerts to pests and diseases. Their role promoting, protecting. planting and celebrating trees is viial ro help tackle climate chaftge. meet nationally ambitious planting targets, increase biodiversity. and enhance everyone's health and wellbeing.
The Tree Council Trustees. annual report For the year ended 31 March 2021 Tree Warden5 work within local networks which, with our help and sUPPOrt. are set up and managed by public and civil society organisations such a5 local authorities. parish counci15 and voluntary groups. The Tree Warden Scheme was launched in 1990 in the aftermath of the Great Storm of 1987. Today there are circa 6.000 Tree Wardens helping plant and conserve trees in towns. cities and the countryside. The Tree Council is enormously grateful to the Tree Warden5 for their support. They are capable. committed and inspirational and participate in activities as our representatives. for example. gathering field data, planting and caring for trees, and di55eminating information. As part of the objective to increase communication and cooperation between and with the Tree Wardens. The Tree Council holds annual Tree Warden Forums acr05S the country. These have been organised online since the onset of the pandemic in March 2020. The Forums are an opportunity for volunteers to hear key speakers present on locally and nationally important tree related topics and to see and hear aboLAt other Tree Wardens. projerts. In April 2020. we appointed a National Tree Warden Scheme Coordinator to support existing networks and help establish new ones. We are pleased to see the growth in interest from volunteers in Scotland and Wales, as well as across England. The national Advisory Group with representatives and deputies from each of our nine regions is now well-established and we are delighted that. despite pandemic restrictions, we have made steady progress with the first two priorities ideniified by the group- training and communications. • Thank5 to an award from Po5tcode Community Trust. a grant-giving charity funded entirely by players of People's Postcode Lottery. we have developed an Induction programme and three training modules on Trees & The Law. Tree Biology and Tfee Threats & Challenges. The training is available either for individual download a5 a pdf or in powerpoint for group presentations. Four further modules will be launched in 202 Regular, supportive communication with the Tree Wardens has been vital throughout lockdown via monthly newsletters, a new Facebook group, webinars, and guidance notes on 'Tree planting with Covid-19 restrictions in place.. The highlight of the year was the Tree Warden's 30th anniversary conference in September 2020 with a message from our Royal Patron. HRH The Duke of Kent and a specially commissioned celebration video.. htt utube. h7v-KXKI VX b4 As part of their 30ih anniversary activities. the Tree Wardens planted 30 disease-resistant elms acr055 the UK, including an elm tree for our Director of Trees. Science & Research. Jon Srokes. in recognition of his dedicated 30-year setvice wilh The Tree Council.
The Tree Council Trustees. annual report For the year ended 31 March 2021 Community: National Tree Week 2020 The Tree Council's year has four focal points.. Seed Gathering (autumn), National Tree Week lend of November), Trees Love Care IMarchlApril), and Walk in the Woods (May). The highlight and main focus of activity is National Tree Week. Launched by The Tree Council in 1975, this is the annual event that brings everyone rogether to mark the start of the winter tree planting season. This year, because of Covid-19. National Tree Week took a different form. Some tree-planting was possible, but the focus in 2020 was an online festival, celebrating trees through writing, music. cookery. art, photography and more. Highlights included". Leaf biscuit decoration with Great British Bake Off's Rowan Williams 'At home, with James Rebanks, the Herdy Shepherd Literary discussions with Tracy Chevalier. William Boyd. Jonathan Drori and Victoria Schwab Songs from the Tree Tops with Sam Lee Animation by The Wombles Community: Network Rail Thi5 year was the first in our £ I million. four-year, community planting partnership with Netsvork Rail. Having appointed a Project Manager in July 2020. we achieved our first target to plant 20.000 trees in England by Christmas 2020. y the end of the planting season in March 2021, despiie the difficulties of lockdown. we had established 91,673 trees and 19km5 of hedgerow. with 14 community partners from Cornwall to Cumbria. The schemes brought a wide variety of environmental and social benefit5, including f lood attenuation, ancient woodland restoration. habitat conservation and connectivity (dormice. grass snakes. slow worms), urban improvements, and climate change and air pollution mitigation. Community: 'Close the Gap, Hedgerow Project In December 2020, The Tree Council and Partners received confirmation that their joint £ l.8m bid to the Green Recovery Challenge Fund* had been successful. The 18-month programme, called Close the Gap, aims to raise awareness of the value of hedges and establish bigger, healthier, better-connecied hedgerows to help tackle climate change. capture carbon, improve biodiversity, increase wellbeing, and inspire younger generations to consider land-based careers. Llose the Gap is jointly delivered by The Tree Council. with People's Trust for Endangered Species, Farming & Wildlife Advi50ry Croup. Moor Trees. University of Reading and Hedgelink, (the partnership organisation for those with an interest in hedgerows). The Tree Council 15 the lead partner guiding the delivery of the programme. supported by a Steering Group with representatives from each organisation. "The Green Recovery Challenge Fund is funded by Defra and is being delivered by The National Lottery Heritage Fund in partnership with Natural England and the Environment Agency.
The Tree Council Trustees, annual report For the year ended 31 March 2021 Community: Grants Programme The Tree Council's 'Bran¢hing Out. 5rnall grants programme focuses on supporting smaller planting projects. hedges. copses and orchards - establishing the right trees. in the right places, to create greener and healthier local communities. in city and rural locations. for the benefit of the public. The grants require the involvement of young people and, through the programme. thousands of children have engaged with the wonders of the natural world and started to explore the importance of nature in their everyday lives. They have learnt how to plant and care for tree5- increased their knowledge of maths and science.. discovered the joy of preparing and eating home-grown produce.. and seen the benefits of working together as a team. Equally importantly, the programme instils an understanding of the importance of trees for the future of our planer and for (heir own wellbeing - and it nurture5 the next generation of active environmentalists. In 2020121 . we continued to support small planting schemes with existing funds. More than 15,500 trees and hedgerow whips were funded with Branching Out grants and planted with children under the age of 16. in schoo15 and community spaces acr05S the UK. The young people were helped by their parents, teachers and The Tree Council'5 volunteer Tree Wardens. Young Learning.. National Schools Programme Learning has underpinned The Tree Council's work for decades, whether it be skills shared with volunteer Tree Wardens, the learning acquired through science and research, or the knowledge acquired by young people benefiting from the charity's community tree planting grants. Our learnin9 programme ha5 become more formal and strategic in nature following the significant receipt of funds from the Daily Mail 'Be a Tree Angel, campaign in 2019. These funds began to be di5bur5ed in 2020121 as we launched our new National Schools Pro9ramme. In June 2020, we appointed a new National Schools Programme Manager and in February 202 1. a Programme Officer. The team is responsible for the two programme which include: 'Orchards for Schools, and 'Young Tree Champion5' The National Schools Programme's call ro action is to be a
ForceForNature. with young people working togeiher to connect. learn and share the power of
trees and nature io help tackle the climate crisis. Orchards for Schools ha5 already planted 33.000 fruit trees and hedges in nearly 800 schools across England. Wales. Scotland and Northern Ireland. The schools have received a package of teacher training and curriculum-linked resources to support them in planning and learning to care for their trees and share their experiences. A further l .1 00 schools have registered to plant with U5 next season. Online evaluation with participating teachers was very encouraging with 95% of 83 respondents f inding the materials and support extremely helpful.
The Tree Council Trustees, annuaj report For the year ended 31 March 2021 Young Tree Charnpion5 secured generous three-year funding from M&G plc and the programme launched in December 2020. in partnership with Speakers Trust. Learning through Landscapes and Derby University. Nearly l 00 schools registered for the pilot year including primary. secondary and special schools. The aim of the programme is to inspire teachers and pupils to be a Force for Nature and tackle the climate and nature crisis. Each school benefited from free trees, a tech kit, access to an online hub to network and share activities as well as a comprehensive package of teacher training, support and resources. Pupils also took part in public speaking workshops to build their confidence and help them find their voice and become ambassadors for trees and nature. In March 2021. the programme was given another wonderful boost with sUPPOrt confirmed by The Kusuma Trust (see 'Looking Forward to 2021122 & beyond,) Science & Research.. Ash Dieback and Oak Processionary Moth The Tree Council partners with Defra, Fera Science, Forest Research. Network Rail and leading universities on a variety of research programmes that help shape national policy and best practice. We aim to increase knowledge and apply Science to establish varied and biodiverse tree5capes across Britain, which will be resilient to climate change and pests and diseases. Our science and action research this year has continued to support government and local authorities in England and Scotland as they tackle threats from ash dieback and Oak Processionary Moth. Throughout 2020. we ran a series of workshops Wlth Scottish local authorities. to develop the core resources for a Scottish Ash Dieback Toolkit to complement the England and Wales Toolkits published in 2019. The first draft was completed for Scottish Forestry in March 2021 , for publication in June 2021. In tandem with our work on ash dieback. we have also focused on helping local authorities manage the risks of Oak Processionary Moih. In a series of se55ions with local authorities, we have developed a draft toolkir and tested potential changes to the way the pest is managed, with a more Local Based Risk Approach. The toolkit is due for publication in October 2021 . Science & Research: Local Authority Tree Strategies A strategic approach is one of the most important factors ijnderpinning well-planned and resourced. thriving treescapes - and yet fewer than one third of local authorities have a tree strategy. This lack of local Tree Strategies has a negative impatt on our volunteer Tree Warden networks, who are guided by and work in close cooperation with local Tree Officers. As large and increasing number5 of local authorities are announcing climate emergencies, we are working with Defra and Fera Science to give practical guidance to help local authorities develop tree strategies for themselves. This work will culminate in a Tree Strategy Toolkit in 2021122.
The Tree Council Trustees, annual report For the year ended 31 March 2021 Science & Research: Shared Outcomes Thi5 research projert with Defra and Natural England aims to establish new techniques to grow 'Trees outside Woodlands, and is funded through Treasury's 'Shared Outcomes Fund, The project's Vlsion is to develop new ways of expanding bio-secure tree cover at reduced costs. to meet increased UK tree planting ambitions and reverse irends in tree losses. The Tree Council is co-ordinating f ive pilot schemes with local authoriry partners looking at". urban tree establishment, agro-fore5try and orchards. community tree nurseries. hedgerow tree management. and 5ubsidised planting. Science & Research: Sentinel.Treescapes This tree-health monitoring project. in partnership with Newcastle University, Fera Science and our Norfolk Tree Wardens. will install 'tree talkers. on the trunks of Sentinel Trees and record data on their health. This year. we have identified the Sentinel Tree sites and started work on an App which will enable the Tree Wardens to download their observations alongside the data provided by the 'Tree Talkers, This is the first step towards developing a Regional Tree Health Index. using the Sentinel Trees as signposts for the state of the wider health of the tree population. Partnership.. Hedgelink Hedges are Britain's most widespread Priority Habitat - providing connectivity and homes to more than 130 national priority species. They have a high biodiversity and carbon storage value, as well as helping improve air quality in cities. The Tree Council is Chair of Hedgelink. the partnership that brings everyone interested in hedgerows together, to share knowledge and ideas. to encourage and inspire, and to work with farmers and other land rnanagers to conserve and enhance our hedgerow heritage. The partnership comprises nearly 30 organisations including. People's Trust for Endangered Specie5 (PTESI. Farming & Wildlife Advi50ry Group (FWAGI. Campaign to Protect Rural England ICPRE). Defra, Woodland Trust. National Farmers Union (NFU) and the Centre for Ecology and Hydrology (CEHI. This year, in addition to grant giving for hedgerows and hedgerow trees through our community programme. we have worked with partner5 to develop joint responses to consultations and policy announcement5, such as the England Trees Action Plan and Environmental Land Management (ELM) schemes. With the launch of 'CIose the Gap,. hedgerows will become an even more important component of The Tree Council's work going forward.
The Tree Council Trustees, annual report For the year ended 31 March 2021 Partnership: National Representation The Tree Council chairs or seThes on more than a dozen. national. high-level, policy, practice and advisory boards to governments in the UK nations and EU on the topics of tree healthldisease. tree Safety, habitats, biodiversity, climate change, and tree features. In these fora. we represent the views and concerns of our member organisaiion5, enhancing the operatin9 environment and highlighting issues of concern. Partnership: Membership The Tree Council began as an informal coalition of tree organisations at the time Dutch elm swept through the UK and it was instituted as a registered charity in 1973. This model of collaboration between a diverse range of public, not-for-profit and private bodie5 united by concern for trees is a powerful one and our rnembership remains the driver for lobbying, joint consultation responses. campaigning and influencing. helping to develop policy with a stronger, unified voice. We speak with the combined weight and expertise of our member organisations behind us and are generally recognised as the trusted voice of the tree sector. In 202012 1 , working with our charity coalition group, we reviewed and fed back to government on the new England Trees Action Plan IETAP). Going forward, The Tree Council now sits on the EtAP Delivery Advisory Group. We also organised a cr055-5ertor working group wilh British Land and MHCLG looking at the impact of planning reforms on urban tree planting. On 31 March 202 1, our membership Stood at around l 00. including noi-for-profit organisations with a national remit (full rnembers)- local authorities and Tree Warden networks; consultative members., and commercial enterprises that support our objertives (associate members). Partnership.. The Queen's Green Canopy In March 2020, The Tree Council was invited to sit on the Urban Greening Advisory Board of The Queen's Green Canopy. a unique tree planting initiative encouraging people a.cross the UK to 'Plant a tree for the Jubilee, in honour of The Queen's 70 years of service to the nation. The Jubilee planting and tree care will take place over two winter seasons. 21122 and 22123. Looking forward to 2021122 & beyond Community: In 2021. we will continue to work with the Tree Warden Advisory Group and networks of volunteer Tree Wardens to support and develop the Tree Warden Scheme. establishing new networks and supplementing the training programme with new modules relating to hedgerow management. We will launch a new National Hedgerow Week in May 2021 to raise public awareness of the importance and value of hedgerows and work with our panners to fulfil the other targets of 'Close the Gap,.
The Tree Councll Trustees. annual report For the year ended 31 March 2021 We will develop our community planting partnership with Network Rail to include more trees in riparian and urban settings and work with groups with special needs. Young Learning: We will continue to roll out the Orchards for Schools programme, establishing orchards and fruiting hedgerows with pupils in around 800 new schools acr055 the UK. and providing teacher training. support and curriculum-Telated resources. Funded by Kusuma Trust. we will appoint and provide training to eight Young Ambassadors as part of our Young Tree Champions programme. The Amba55adors' role will be to inspire young people to become a #ForceForNature Our Young Ambassadors will a150 help develop an online 'Festival for Schools, in July 2021 as an extension of the Young Tree Champion5 programme. generously supported by M&G Science & Research: We will publish the Ash Dieback Action Plan Toolkit for Scotland in June 2021 in partnership with Forestry Scotland We will launch the Oak Proce55ionary Moth Toolkit for local authorities in OctoberlNovember 202 1 in partnership with Oefra. Forestry Commission and Forest Research. We will launch a toolkit to support local authorities to develop local tree strategies in early 2022 in pannership with Defra. Fera Science and Forestry Commission. Partnership.. In 2021. we aim to develop our fundraising strategy with opportunities for individual. corporate and membership support. This will include launching a new Platinum Jubilee Membership to mark the 70th Anniversary of the reign of HM The Queen in partnership with The Queen'5 Green Canopy. The Tree Council has a heritage of convening cross-sector forums to address challenges relating to the tree sector. We aim to hold thfee such Forums in 202 1122. Beneficiaries of our services The beneficiaries of our services include.. our volunteers and members.. pupils and teachers participating in our National Schools Programme.. communities and landowner5 receiving 9rant- f unding to establish tree5. local authorities supported to help tackle tree pests and diseases and plan future tree strategies,. our coalition of conservation charities whom we bring together to comment on consultations and address tree-related challenges: and the UK general public who receive the important social benefits of our tree. hedgerow and orchard planting. In addition. our work helps conserve wildlife and habitats. improves biodiversity and contributes to tackling climate change and safeguarding the future health of our planet. All these are covered in greater detail in the achievements and performance seciion above
The Tree Council Tru5tees' annual report For the year ended 31 March 2021 Financial review The Tree Council is entirely self-funding with income generated through grants and gifts from major donors, charitable trusis, corporate partnership. membership fees and legacy giving. In 2020121 , the charity achieved the most successful financial year in it5 history, mainly due to grants from Network Rail, Close the Gap and M&G plc which boosted restricted income to £85 5.668. Restricted expenditure increased by £727.029 to £761,066 50 restricted reserves increased by £94.602. The chariws unrestricted reserves increased by £22,586. Total income for the year was £1 ,294,902 (compared to £1 .063.358 the previou5 year} and total expenditure was £ 1.177.714 (compared to £ 510.660 last year). Unrestricted reserve5 at the end of the financial year were £2 78.979 and restricted reserves Imainly tree planting funds) were £801.138. Total reserves were £1 .080.117. The 'Tree Angel. campaign had a long-term beneficial effect on The Tree Council's financial stability. as did the multi-year partnerships agreed with Network Rail and M&G, combined with other corporate support. Reserves policy and going concern It is the policy of the Tree Council to maintain unrestricted funds at a level which equates to at least six months core costs. The budgeied core cosis for 2020121 are about £470.000 and so unrestricted re5erve5 at £2 78,979 are currently equivalent to over seven months of core costs. The Trustees continue to keep the risks facing The Tree Council under close review and ensure thai costs are carefully controlled. The Trustees continue to keep all the reserves in the form of interest-earning bank accounts and deposits. The Trustees, as part of their continuous risk assessment. monitor the implications of the current Covid-19 pandemic and their normal activities. The Tree Council has generated many new contracts during the pandemic and is confident of its ability io operate a5 a going concern. Specifically, the Trustees reviewed the charity's profitability and cash flows in September 2021 and confirm that there are no material uncenainties about the charity's ability to continue as a goin9 concern. Risk Assessment The Board maintains a risk assessment system which is based on a numerical assessment of risk, with an accornpanying management commentary. Trustees consider these reports regularly both for the organisation as a whole and for major projects. The aim is to highlight and measure potential risks to the success of an activity or process. assess the impact, and put in place appropriate management artion. The system encompasses all areas of our activities, although the
The Tree Councll Trustees, annual report For the year ended 31 March 2021 continuing increased projects and programmes Wlth corporate partners marks this area out for ongoing development. Accordingly, we can confirm that the major risks to which the Council is exposed have been reviewed and systems are in place to mitigate those risks. Fundraising The charity's fundraising objecrive was to reach £ I m 5UStainable annual income by 2021, of which c2 5% to be unrestricted. This has been achieved and will enable us to develop and. in the longer- term. establish ambitious programmes for public benefit in our four key areas of work.. Community Action. Young Learning, Practical Science & Research. and Partnership. After achieving £ I m income for the firsi-time last year, we increased income by over 20% this year {with little signif icant additional fundraising expenditure) and are working towards higher income for the next two years, although there is still much work to be done to ensure ongoing and vital unrestricted funds. The current approach focuses on a mix of corporate partnerships. research applications and philanthropic fundraising. Our fundraising does not include direct marketing or telephone campaigns and we remain mindful at all tirnes of the need to safeguard vulnerable people. The Tree Council doe5 not use professional fundraisers or agencies and received no complaints in this financial year. Structure, governance and management The organisation is a charitable company limited by guarantee, incorporated on 5 December 1979 and registered as a charity on 17 December 1979. The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. All Trustees give their tirne voluntarily and receive no benefits from the charity. The Trustees have not claimed any expenses. The members of the Board of Trustees meet regularly to review its affairs. review the charity's aims, objectives and activities. as well as report on the benefits for the public good. In early 2020, the Board established a Finance Committee. chaired by the Treasurer, to oversee the charity's financial affairs, to report to the Board and make recommendations a5 appropriate at each meeting. The Chief Executive. Sara Lom. together with the Senior Team comprising the Director of Trees. Science & Research. the Director of Programmes. Partnerships & Comffls and the Director of Finance manage the day-to-day administration of the charity.
The Tree Council Trusrees, annual report For the year ended 31 March 2021 I would like to thank our outgoing Trustee, Margaret Holland-Prior. for her outstanding support and my fellow Trustees for their wonderful commitment and shared experiise. We have continued the increase in core staff & have welcomed Sam Village, Richard Pollard. Lewis Morrison. Gemma Woodfall, Louise Bowe, Dominic Quinn and Juliette Colaco. during the year. Many thanks to the ongoing team, Sara Lom. Jon Stoke5, Clare Bowen. Holly Chetan-welsh, Harriet Rix & Geraldine Creaven who juggle daily deadlines and a wide range of national projects and programmes always with enthusiasm. professionalism and smiles on their faces. Appointment of Trustees The Tree Council subscribes to the seven principles of the Nolan Rules in appointing trustees. These are.. selflessness. integrity. objectivity. accounrability, openness. honesty and leadership. In addition, the Tree Council looks for the following qualities. skills and experience.. An appreciation of the importance of trees and the environment A willinBness to make the time commitment to attend Board meetings, strategic review meetings and other related meetings and attivities. including familiarisation with the work of the Council An ability to think strategically, formulate dIreCtn for the organisation and support management An ability to contribute to board discussions. seek advice, exercise sound judgement and contribute to good governance A willingness to use their networks on behalf of the Council. in advocacy. fund-raisin8 lincludin8 pro bono contributions), public affairs and communications The number of Trustees is required to be no less than three, with no maximum number. One third of Trustees retire at each annual meeting and are eligible for reappointment. subject to the provision in the Articles thai Trustees shall normally serve for no more than six years. The Board is responsible for ensuring that an appropriate succession strategy is adopted for the replacement of Trustees. The Chair and Chief Executive take responsibility for informing the Board when new Trustees need to be appointed. In order to identify Trustees, when a vacancy is about to occur, the Chair and Chief Executive review the balance of skills, attributes and experience on (he current Board relative to the future need5 of the organisation. Trustees are appointed to ensure the positive evolution of the charity. Prior to appointment, new Trustees meet formally with at least two current Trustees and usually attend at least one Board Meeting as an observer. Induction for new Trustees is carried out by the Chief Executive and includes familiarisation with people, activities and events over a numbef of months.
The Tree Councll Trustees, annual report For the year ended 31 March 2021 Remuneration policy for key management personnel The Tree Council formed a Remunerations Committee. consisting of 3 appropriately experienced Trustees. during the year, to review the remuneration of all employees, based on market data and performance. Statement of responsibilities of the Trustees The Trustees (who are a150 direaors of The Tree Council for ihe purpose5 of company lawl are responsible for preparing the Trustees. annual report and the financial statements in accordance with applicable law and United Kingdom Accountin9 Standards Iunited Kingdom Generally Accepted Accounting Practice). Company law requires the Trustee5 to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources. including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to.. Select suitable accounting policies and then apply them con515tently Observe the methods and principles in the Charities SORP • Make judgements and estimates that are reasonable and prudent State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements Prepare the financial statement5 on the going concern basis unless it is inappropriate to presume that the charity will continue in operation The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial posltion of the chariiable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the a55et5 of the charitable company and hence for taking reasonable step5 for the prevention and detertion of fraud and other irre9ularities. In so far as the Trustees are aware-. There 15 no relevant audit information of which the charitable company's auditor is unaware The Trustees have taken all steps that they ought io have taken to make themselves a¥vare of any relevant audit informaiion and to establish that the auditor is aware of that information The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statement5 may differ from legislation in other jurisdictions.
The Tree Council Trustees, annual report For the year ended 31 March 2021 Our 14 12020 14) Constitutional Members guarantee to contribute an amount not exceeding £ l O to the assets of the charity in the event of winding up. The Trustees are members of the charity but this entitles them only to voting rights. The Trustee5 have no beneficial interest in the charity. Auditor Sayer Vincent LLP was appointed as the charitable cornpany'5 auditor during the year and ha5 expressed its willingness to continue in that capacity. The Trustees. annual report has been prepared in accordance with the special provisions applicable to companies subjert to the small companies. regime. The Trustees. annual report has been approved by the Trustees on 12 October 2021 and signed on their behalf by Joel Cadbury Chairman Andrew Fenwick Treasurer
Independent auditor's report To rhe members of The Tree Council Opinion We have audited the financial starements of The Tree Council Ithe 'charitable company,) for the year ended 31 March 2021 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements. including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The FinancialReporting Srandard applicable in rhe UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion. the financial statements.. Give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources. including its income and expenditure for the year then ended Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice Have been prepared in accordance with the requirements of the Companies Act 2006 Basis for opinion We conducted our audit in accordance with International Standards on Auditin9 IUK) IISAS IUKII and applicable law. Our responsibilities under those standafds are further described in the Audiior's responsibilities for the audit of the financial sratements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'5 Ethical Standard and we have fulf illed our other ethical re5pon5ibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements. we have concluded ihat the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on rhe work we have performed. we have not idenrified any maierial uncertainties relating to events or conditions that. individually or collectively. may cast significant doubt on The Tree Council's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Independent auditorfs report To the members of The Tree Council Other Information The other informarion comprises the information included in the trustees, annual report, other than the financial statements and our auditor'5 report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and. except to the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing $0. consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit. or otheThvise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work we have performed. we conclude that there is a material misstatement of this other information. we are required to report that fact. We have nothing to report in thi5 regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. The inforrnation given in the trustees, annual report for the financial year for which the financial statements are prepared is consistent with the financial statements. and The trustees. annual report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obiained in the course of the audit. we have not identified material misstaiements in the trustees, annual report. We have nothing to report in respect of the following matters in relation to which the Companie5 Act 2006 requires us to report to you if. in our opinion.. Adequate accounting records have not been kept. or returns adequate for our audit have not been received from branches not Visited by us- or The financial statements are not in agreement with the accounting records and returns., or Certain disc105ures of tru5tees' remuneration specified by law are not made; or We have not received all the information and explanations we require for our audit- or The directors were not entitled to prepare the financial statements in accorijance with the small companies regime and take advantage of the small companies. exemptions in preparing the trustees, annual report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fully in the statement of trusiees. responsibilities set out in the trustees. annual report, the trustees (who are also the directors of the charitable company for the purposes of
Independent auditor's report To the mernbers of The Tree Council company law) are responsible for the preparation of ihe financial sratements and for being satisfied that they give a true and fair view. and for such internal control as the trustees determine is necessary to enable the preparation of f inancial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern. disclosing. as applicable. marier5 related to 90ing concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are ro obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guaraniee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the ag9regate, rhey could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-cornpliance with laws and regulation5. We design procedures in line with our responsibilities. outlined above. 10 detect material misstatements in respect of irregularities. including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud are set out below. Capability of the audit in detecting irregu larities In identifying and assessing risks of material mi55tatement in respett of irregularities, including fraud and non-compliance with laws and regulations. our procedures included the following- We enquired of management. which included obtaining and reviewing supporting docvmentation. concerning the charity's policies and procedures relating to.. • Identifying. evaluating. and complying with laws and regulations and whether they were aware of any instances of non-compliance. Detecting and respondin9 to the risks of fraud and whether they have knowledge of any actual. suspected. or alleged fraud-, • The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations. We inspected the minutes of meetings of those charged with governance. We obtained an understanding of the legal and regulatory frarnework that the charity operates in. focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
Independent audltor's report To the members of The Tree Councll We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit. We reviewed any reports made to regulators. We reviewed the financial statement disclosures and tested these to supporting documentation to assess compSiance with applicable laws and regulations. We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud. In addressing the risk of fraud through management override of controls. we tested the appropriatenes5 of journal entries and other adjustments. asse55ed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of busine5S. Because of the inherent limitations of an audit, there is a risk that we will not detecr all irregularities, including those leading to a material misstatement in the financial statement5 or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud raiher than error. as fraud involves inientional concealment. forgery, collusion. omission or misrepresentation. A further description of our responsibilities is available on the Financial Reporting Council's website at.. www.frc.or auditorsres onsibilities. This description forms part of our auditor's report. Use of our report This report is made solely to the charitable company's members as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to ihem in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable cornpany's members as a body. for our audit work. for this report. or for the opinions we have formed. Fleur Holden (Senior starutory auditor) l O November 2021 for and on behalf of Sayer Vincent LLP. Statutory Auditor Invicta House. 108-114 Golden Lane. LONDON. ECI Y OTL
The Tree Councll Siatement of financlal actmtles lincofporaiing an income and expendiiure account) For the ended 31 Marth 2021 2021 Total Unrestricted Resiricied 2020 Total Unresirirted Restricted Note Incomo from: Donations and legacies Charirable acriviiies Tree and hed9e planting kience. educaiion and community Investments Other 39,504 39.504 56,829 56.829 712.868 142,800 712.868 539.508 392 2.629 668,260 668,260 331 148 589 6.532 396,708 392 2.629 331.148 589 6.532 Tot31 Income 439.234 855.668 1.294.902 395.098 668.260 1.063,358 Expenditure on= Raising funds Charitable activiiies Tfee and hedge planting Science. educaiion and community 139,540 19.838 159.378 100,548 100,548 56,266 220.842 741.228 797.495 220.842 138.372 237.703 34,037 172,409 237.703 Total expenditure 416.648 761.066 1.177.714 476.623 34,03 7 510.660 Nei Income I lexpendlture) 22.586 94,602 117.187 181.5251 634.223 552,698 Transfer betweefi funds 72.880 172,880) Net fflovement In funds Reconciliation of funds: Toial funds brought fOnard Total funds carried forward 22.586 94,602 117.187 18.6451 561.343 552.698 256.393 706.536 962.930 265.038 145,193 410.231 278,979 801,138 1.080.117 256.393 706.536 962,929 l of the above re5uIIs are deriveé from ioniinuiTr9 acitvirie5. There were no oiher recogni5ed gains or 1055e5 Other ihan ihose staled above. Movement5 in fund5 ale di5<105ed in Nore 18a ro ihe financial starernenis_" 20
The Tree Council Balance sheet Company no. 01459056 As at 31 March 2021 2021 2020 Note Flxed assets- Tangible assets 3.859 6.946 3.859 6,946 Current assets: Debtors Cash at bank and in hand 1 $3,620 1,149.210 184,223 832,921 1.302.831 1,017,144 Liabilities- Creditors.. amounts falling due within one year 1226.574) 161.161> Net current assets 1.076.257 955,983 Total assets less currenr liabilities 1.080.117 962,929 Total net assets 1.080,117 962,929 The funds of the charity: Restricted income funds Unrestricted income funds-. General f unds 17a 801,138 706,536 278,979 256.393 Total unrestricted funds 278.979 256,393 Total charity funds 1.080.117 962,929 Approved by the trustees on 12 October 2021 and signed on their behalf by- Joel Cadbury Chairman Andrew Fenwick Treasurer 21
The Tree Council Statement of cash flows For the ar ended 31 March 2021 Note 2027 2020 Cash flows from operating activltles Net income for the reporting period {a5 per the statement of financial activities) Depreciation char9e5 {Increaselldecrease in debtors Increaselldecreasel in creditors 117.187 5 52.698 4.941 30.603 165.413 4.112 {99.6031 18.776 Net cash provided by operailng activities Cash flows from investing aalvTrties.' Purchase of fixed assets 318.144 475,983 (1.854) 11 ,798) Ntt cash used In investing activities 11.854) {1,7981 Change In cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year 316.289 474,185 832,921 3S8,736 Cash and cash equivalent5 at the end of the year 1.149.210 832.921 Analysis of cash and cash Équivalents Other non- cash changes At31 March 2021 At l April 2020 Cash flows Cash at bank and in hand 832.921 316.289 1.149,210 Total cash and cash equr4alen¢S 832.921 316,289 1.149,210 22
The Tree Council Notes to the flnaDclal statements For the ear ended 31 March 2021 l Accountlng pollcles al Statutory infornlatlon The Tree Council is a charitable company limited by guarantee and is incorporated in England and Wales. The registered office address is 4 Dock Offices. Surrey Quays Road. LONDON, SEI 6 2XLI bl Basls of preparation The financial siaiements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Praciice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Siandard applicable in the UK and Republic of Ireland {FRS 1021- (Charities SORP FRS 1021, The Financial Reponing Standard appliiable in ihe UK and Republic of Ireland IFRS 102) and the Companies Act 2006. Assets and liabilities are iniiially recognised ai historical cost or transaction value unless otherwise stated in the relevant accounting policy or note. In applying the financial reporting framework. the irusiees have made a number of subjective judgements, for example in respect of significani accounting estimates. Esiimates and judgements are continually evaluated and are based on historical experience and other factors. including expectations of future events that are believed io be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those eslimates. Any significant estimates and Judgements affecting these financial statements are deiailed within the relevant accounting policy below. c) Public beneftt entlty The charity meets the definition of a public benefit entity Ljnder FRS 102. d) Going concern The trustees have considered the currenr cov4d-19 pandemic and their normal activittes and confirm that there are no material uncertainries aboui ihe chariry's abiliry io continue a5 a going concern. In particular they have reviewed the future cash flows and commit,ment5 and have ascertained that there are sufficient unrestricied reserve5 and fLtrure cash flows to confirm that ihe charity is a goin9 concern. Key judgement5 that ihe charity has made which have a significant effect on the accounis include estimating the liabilily for multi-year grant commitments The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustmeni io the carryin9 amount5 of assets and liabilities within the next reporting period. e) Income Income is recognised when the charity has entitlemertt to the funds. any performance conditions attached to the income have been met, it is probable that ihe income will be received and that the amount can be measured reliably. Income from government and orher grants. whether 'capiial' grant5 or 'revenue' grants. IS Teco9nised when ihe charity has entitlement to the funds. any performance conditions attached to the grants have been met. it is probable that the income will be received and the amount can be measured reliably and is not deferred. For legacies. entitlement is taken as ihe earlier of the date on which eiiher. Ihe charity LS aware that probate has been granted, the estate has been finali5ed and notificarion has been made by the executoT15) to the charity thar a distribution will be made, or when a distribuiion is received from the estate. Receipt of a legacy. in whole or in pan, 15 only considered probable when the amount ian be measured reliably and the charity has been noiified of the executor'5 iniention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of ihe granting of probate. and the criteria for income recognition have not been mei. then the legacy is a treated as a contingent asset and disclosed if material. Income received in advance of the provision of a specified service 15 deferred until the criteria for income recognition are mei. 23
' The Tree Council ".Notes to the financial statements For the ar ended 31 March 2021 l Accountlng pollcle5 (contlnued) Donatlons of gifts. seNlces and facllitle5 Donated professional services and donated facilities are reiognised a5 income when the charity has control over the item or recetved the 5ervtce. any conditron5 associated wrth the donatron have been met. the receipt of economic benefit from the use by the charity of the item 15 probable and that economic benefit can be measured reliably. In accordance with the Charities SORP IFRS 102), volunieer time is not recognised so refer io the tru5tee5' annual report for more information about their contribution. On receipi. donated gifts. professional services and donated facilities are recognised on the basis of the value of the gift to the charity which 15 the amount the charity would have been willing to pay to obtain services or facilities of equivaleni economic benefit on the open market.. a correspondin9 amount is then recognised in expenditure in the period of receipt. g) Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity.. this is normally upon notification of the interesi paid or payable by the bank. h) Fund accountlng Restricted funds are to be used for specific purposes a5 laid down by the donor. Expenditure which meets these criteria is charged to rhe fund. Unrestricted funds are donations and oiher incoming resources received or generated for the charitable purposes. Designated funds are unrestricted funds earmarked by the trustees for particular purposes. l) Expendlture and irrecoverable VAT Expenditure 15 recognised once there is a legal or constructive obligaiion to Tnake a payment to a third party. li is probable that settlement will be reouire(l and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headin9S'. Costs of raising funds relate to ihe costs incurred by ihe charity in inducing ihird parties to make voluntary contributions to it. as well as the cost of any activitie5 Wlth a fundraL5ing purpose Expenditure on charitable activities includes the c051s of delivering services. exhibitions and other educational activities undertaken to further the purposes of the charity and their associated suppon costs Other expenditure represents those items not falling into any other heading Irrecoverable VAT is charged as a cost against the aciivity for which the expenditure was incurred. il Grants payable Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when eiiher the recipieni has a reasonable expectaiion thai ihey will receive a grant and the Irustees have agreed to pay the grant wiihout condiiion. or the reiipieni has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is ouiside of the control of the charity. Provisions for grants are made when the inient40n to make a grant has been communicated to the recipient but there is uncertainty about either the liming of the grant or the amount of grant payable. 24
The Tree Council Notes to ihe flnanclal statements For the ar ended 31 March 2021 l Accountlng poliiies (continued) Allocation of support costs Resources expended are allocated to the particular activity where the cost relate5 direcily to that activily. However. the cost of overall direttion and adminisiration of each activity. comprising the salary and overhead costs of the central function, 15 apportioned on the following basis which are an estimate. based on staff lime. of the amount aiiributable to each activity. Where informalion about the aims. objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publiciiy are allocated to charitable expendiiure. Where such information about the aims. objectives and projects of the tharity is also provided to potential donors, activiiy costs are apportioned bets¥een fundraising and charitable activities on the basis of salary time by each activity each year. For this year the percentages are Tree and hedge planiing E(lucation and communbty activrties Fundraising Support cosis Governance costs 24% 21% 12% 5% Support and governance costs are re-allocated io each of Ihe activitie5 on ihe followin9 basis which is an estimate, based on staff time, of the amount attributable ro each activity Tree and hedge planiing 46% Education and community activities Fundraising 25% Governance costs are the costs associaied with the governance arrangements of the charity. These costs are associaied with constitutional and statutory requirements and include any costs associated with the Strategic management of the charity's activities. l) Operating leases Rental char9es are charged on a siraighr line basis over the term of ihe lease. ml Tanglble flxed assets Items of equipment are capiialised where the purchase price exceeds £SOO. Depreciation cost5 are allocated io activities on the basis of the use of the related assets in those activities. Asseis are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Where fsxed assets have been revalued. any exce55 between the revalued amount and the hisioric cost of ihe asset will be shown as a revaluation reserve in the balance sheei. Depreciation is provided ai raies ialculaied to write down the cost of each a55et to its estimated residual value over its expected useful life. Fixtures & Fittings and Office & Computer Equipment are depreciated over 3 years. n) Deb¢or5 Trade and other debtors are recognised at the settlement amount due after any Irade discount offered. Prepayments are valued ar ihe amouni prepaid net nf Any trade discounis due. o) Cash at bank and In hand Cash at bank and cash in hand includes cash and short term highly liquid invesimenis wilh a short maturity of three months or less from the date of acquisition or opening of ihe deposlt or similar account. p) Credltor5 and prov151on5 Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably resvli in the transfer of funds to a third party and ihe amounr due io settle the obligation can be measured or esiimated reliably. Creditors and provisions are normally recogni5ed ai their settlemeni amount after allowing for any trade discounts due. 25
The Tree Council Nores io the flnanclal statements For the ar ended 31 March 2021 l Accountlng pollcles (contlnued) q) Financial instruments The chariiy only has financial assets and financial liabilities of a kind that qualify as basic financial in5trument5. Basic financial instrurnents are initially recognised at transaction value and subsequently measured ai iheir sertlement value 2 Income from donations and legacies 2021 Total Unrestricted 2020 Total Unrestricted Restricted Restricted Donations and legacies Friends of the Tiee Council Subscriptions 10.440 23.034 6.030 10.440 23.034 6.030 26.088 13.401 17.340 26.088 13.401 7,340 39.504 39.504 56.829 56.829 3 Income from charltable actlvttles 2021 Total Unrestricted 2020 Total Unrestricied Restricted Restricted Tree and hedge plantlng Netwoik Rail Close ihe Gap Tree planiing grants ience. educatlon and communlty M&G Kusuma Trust Consultancy 395.000 250.000 58.268 395.000 250.000 58.268 20.000 668.260 688.260 142.800 9.600 142.800 9.600 396.708 396.708 311.148 311.148 Total income from charitable activities 396.708 855,668 1.252.376 331.148 668,260 999.408 4 Income from investments 2021 Totsl Unrestricted 2020 Total Unrestricied Restricted Restricted Income from cash deposits 392 392 589 589 392 392 589 589 26
The Tree Council Notts to the hnand•l sraternents For the ended 31 March 2021 54 An4ly5i5 01 expendItU Icyrrem year) Chafitable aaiyiiie5 Science. Tree and Education and hedge community Govewnance larfin9 involvement COSts Raising funds Support costs 2021 Total 2020 Total staff costs INoie 81 Tree Warden Scheme 90.899 191.672 165.538 37.749 44.328 530.185 7.611 25.843 503.884 9.291 42.531 21,483 Z7,962 4,941 3,983 355.921 12,844 4B,234 25,843 Gran15 PayablE INorE 61 Audii and other governance costs Reciuitment. Traininy & Consuiiancy Web51te, IT,data manageffleni & Lelephone c05t5 Marketin9 and Brand cos-_s Depreciarion Travel costs 503.884 600 24.921 8.691 8,690 2.336 13,507 9.841 17.610 21.483 27.962 4.941 388 258 2.343 993 723.420 174.142 46.440 1.177.714 510.660 5upwrt C05t5 28,648 52,713 33.232 Covernanie c05t5 21.362 13.467 (46.4401 Total expendfturt 2021 159.378 797.495 220.842 1.177.714 Total expenditure 2020 100.548 100.548 237,703 510.660 27
The Tree Council Notts to tht fihirbclal stattments For the ren 31 March 2021 5b Analysis of expendbture orYtr) Charitable acimlies Science. Tree and Education and hed9e comrnunity Governance planiinq In¥0rnent cost5 Raisin4 funds Support 105t5 2020 Total 42.663 92,371 158.885 12.844 21.277 40.725 355.921 12,844 48.234 33,617 8,690 2.336 13,507 9,841 Tree Warden Scheme Office and Facility cost5 Giartis Payable IM)re 61 Aud1 and other wvernance costs Recruitment. Trainin9 & Consultancy Web5iie, IT.daia managemeni & ielEphDne (0515 Marketing and Brand cost5 Depreciation Travel cost5 48.234 33.617 8.690 2.336 13,507 9.841 2.596 7.728 21.559 55.1110 137,223 171,729 29,967 116,643 510,660 5upwrt C05t5 36,159 27.994 52.489 1116,6421 Governance c05t5 9.290 7.192 13.485 129.967) expendtture 2020 I.518 172.409 237.703 510.660 28
The Tree Councll Noies to the financial statements For the ear ended 31 March 2021 6a Crant making {current year) Granis to institutions Support costs 2021 Cost Network Rail M&G Schoo15 & community group5 277.257 43,194 183.433 277,257 43,194 183,433 At the end of the year 503.884 503,884 During 2021 and 2020 the Tree Council used an iniernal commirtee to assess grant applications as well as having a joint committee with Network Rail for the grants made from their restricted funds. The m051 significant individual grants were Farming and Wildlife Advosory Group Souih Wesr £32,987, Harting Parish Council £32.179 & Another Waycumbria £31.229. 6b Grant making (prlor year) Gr3nt5 to in5tiiuiions Support C05tS 2020 Cost Schools, community groups and Good Gifts Guide 33,617 420 34.037 At the end of the year 33.617 420 34.037 Net Income for the year This is stated after charging l {creditingl= 2021 2020 Depreciation Auditor's remuneration (excluding VAT)". Audir 4,941 4,112 7.750 7,600 29
The Tree Councll Notes to the financlal statements For the ear ended 31 March 2021 Analysls of staff costs. trustee remuneration and expenses. and the cost of key management personnel Staff costs were as follows: 2021 2020 Salaries and wages National insurance Employer's contribution to defined conrribution pension schemes 456.642 44.389 29,154 306,212 29.427 20,282 530.185 355,921 The following number of employees received employee benefir5 (excludin9 employer pension costs and employer's narional insurance) during the year betsveen= 2021 No. 2020 No. £60,000 - £69.999 The total employee benefits lincluding pension contributions and employer's national insurance) of the key managemeni personnel were £236.125 (2020.. £221 .0251. The charity trustees were neither paid nor received any other benefits from employment with the charity in the year12020.' £nill. No charity trustee received payment for professional or other services supplied to the charity12020.' £nill. There were no payments fo trusiees for expenses 12020- nil). Staff numbers The average number of employees (head counr based on number of staff employed) during the year was 12.2 12020.. 7.61. Staff are split across the attivtties of the charity as follows Ifull time equivaleni basis).. 2021 No. 2020 No. Educarion and Community Fundraising and publiciry Tree planting Support Governance 11.7 l O Related party transactlons There are no related party transactions to disclose for 2021 12020: none). There are no donations from relaied parties which are outside rhe normal course of busines5 and no restricted donations from relared parrie5. 30
The Tree Councll Notes to the flnanclal statements Forthe ear ended 31 March 2021 I l Taxatlon The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. 12 Tanglble flxed assets Fixtures and furniture Office and compuier equipment Total Cost At the start of the year Additions in year 2.838 38,413 1.854 41.251 1,854 At the end of rhe year 2.838 40,267 43.105 Depreclatlon At rhe start of the year Charge for the year 2.838 31.467 4,941 34.305 4,941 At the end of the year Net book value At the end of the yeaf 2,838 36.408 39,246 3,859 3,859 At the start of the year 6.946 6,946 All of the above assets are used for charitable purposes. 13 Debtors 2021 2020 Grants and sponsorship receivable Prepayments and other debior5 Accrued income 140.249 11,832 1.539 112,923 11,368 59,932 153.620 184,223 14 Credltors: amounts falling due wfthln one year 2021 2020 Trade creditors Taxation and social sprijrity Accruals 134.033 66,372 26.169 6.626 38, /UIJ 15,827 226.574 61,161 15 Penslon scheme The company pays 7% to nest for its employees. and the employee contributes l% in compliance with the rules of auto enrolment. 31
The Tree Councll Notes to the financial statements For the ar ended 31 March 2021 16a Analysis of net assets beThveen funds (current year) General unrestricted Designated Restrlcted Total fund5 Tangible fixed assets Net current a55et5 3.859 275,120 3.859 801,138 1.076.258 Net assets at 31 December 2021 278.979 801.138 1,080,117 16b Analysls of net assets beNeen funds (prlor year) General unrestricted Designated Restricted Total funds Tangible fixed assets Net current assets 6,946 249.447 6,946 95S,983 706.536 Net a55et5 at 31 December 2020 256.393 706,536 962,929 17a Movements In fund5 (current year) At l April 2020 At31 Transfers March 2021 Income Expenditure Restrlaed funds: Branching Out I Vernon Hill Branching Out 2 Good Gifts Guide Tree Angel Planting Funds Orchards for Schools Special Assignment Fund NeOrk Rail Fund M&GFund Siemens Fund Close the Gap Fund Kusuma Trust Fund 141.195 110.237 10.411 39,821 404,244 628 18,970 150,9021 128,S871 109.263 81,650 10.411 52.349 292.043 628 1.807 29.439 19.790 195.118 8.640 14.098 (1,5701 1112.201) 395.000 142.800 25.200 250,000 9.600 1393.1931 1113.361) 15.4101 154.8821 19601 Total restricted funds 706.536 855.668 1761 .0661 801,138 General funds 256,393 439.234 1416.648) 278,979 Total unrestricted funds 256,393 439,234 1416.6481 278.979 Total funds 962.929 1 .294.902 (1 ,177,7141 1,080.117 The narrative to explain the purpose of each fund is given at the foot of the note below. 32
The Tree Councll Notes to the ftnancial statements rihe ar ended 31 March 2021 17b Movements In funds Iprlor year) At 2 April 2019 Income & Expenditure gains & losses At31 Transfers March 2020 Restricted funds- Branching Out I Vernon Hill Branching Out 2 Good Gifts Guide Special Assignment Fund Tree Angel Planting Funds Orchards for Schools 134.154 46,676 125.000 130,300) 12,263) 19,335) (12.500) 141,195 110,237 10.411 628 39.821 404,244 10.411 628 46.584 450.000 1718) 17561 16,045) (45,000) Total restrl(ted fvnds 145.193 668.260 134,037) 172.8801 706,536 Unrestrltted funds: General funds 265,038 395,098 (476.6231 72.880 256.393 Total unrestrlcred funds 265,038 395,098 (476.6231 72.880 256,393 Total funds 410,231 1,063,358 (510,6601 962.929 Purposes of restricted funds The Branching Our l Tree Planting Fund5 are for planting with schools and community 9roups.The majority of the funds have been donated by an anonymous donor's Charitable Trusl. The Vernon Hill Branching Out 2 Tree Planting Fund5 are for planting projecrs for schools and communify groups The Fund was made possible by a generous gift from Vernon Hill to the Daily Mail 'Be a Tree Angel, campaign. The Good Gifts Caralogue makes granis to rhe Tree Council for ihe planting of oak saplings. bluebell woods and meadows of flowers. The Special Assignment Fund is to carry out specific tree research project5 in overseas countries. Tree Angel Funds are dedicared ro a variety of tree planting and have been funded by publlc and corporate gifts to the 'Be a Tree Angel campai9n. The Orchards for Schools Funds are to fund orchards and fruiring hedgerow5 planiing in schools. The fund was created following generous gifts from Lord Sugar, Richard Caring and Sir Jony Ive plus an anonymous donor following the Daily Mail campaign. The Network Rail Fund is a foui-year programme of communiry rree and hedgerow planring in cities and the countryside, mainly in England. M&G Fund is a three-year programme dedicated to inspiring young people in schools across the UK to become Young Tree Champions and to gain the skills to become o #ForceForNature The Green Recovery Fund suppons an 18-month programme. 'Close the Gap,. to establish bigger, healthier. better connected hedgerows and hedgerow trees in England, working wilh Defra, National Lottery Heritage Fund and five charity partners The Welsh Tree5 Siemens fund is dedicaied to a tree planiing project with the local community at Wolfs Casile in Pembrokeshire The Kusuma Trust funds The Tree Counciys Young Ambassadors programme 33
The Tree Councll Notes to ihe financial statements For the ear ended 31 March 2021 18 Operating lease commltments payable as a lessee The charity's toial future minimurn lease payments under non-cancellable operating leases is as follows for each of Ihe following periods Land and buildings 2021 2020 Within one year 22,200 22.200 19 Legal status of the charity The charity is a company limited by guaraniee and has no share capital. The liability of each member in the event of winding up is limited to £ l O. 34