Company nurnber-. 1459056
Charity number.. 279000
The Tree Council
Report and financial statements
For the year ended 31 March 2021
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Working together for the love of trees

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.
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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
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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 dIreCt￿n 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 fOn￿ard
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 ￿orYt￿r)
Charitable acimlies
Science.
Tree and Education and
hed9e
comrnunity Governance
planiinq
In¥0￿rnent
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
Aud￿1 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
Ne￿Ork 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