OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Company number: 1459056 Charity number: 279000

The Tree Council

Report and financial statements For the year ended 31 March 2023

The Tree Council

Contents

For the year ended 31 March 2023

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent auditor’s report ....................................................................................................... 19 Statement of financial activities (incorporating an income and expenditure account) ................... 24 Balance sheet ............................................................................................................................... 25 Statement of cash flows ................................................................................................................ 26 Notes to the financial statements ................................................................................................. 27

The Tree Council

Reference and administrative information

For the year ended 31 March 2023

Company number 1459056 Country of incorporation United Kingdom Charity number 279000 Country of registration England & Wales Registered office and operational address 14 Dock Offices Surrey Quays Road LONDON SE16 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 Chair Elizabeth Hiester Deputy Chair (to 18 October 2022) Andrew Fenwick Treasurer Tariq Ahmed Jeremy Simons (to 18 October 2022) Anna Goulandris (from 18 October 2022) Key management Sara Lom Chief Executive & Company Secretary personnel Clare Bowen Director of Programmes, Partnerships & Communications Niloufer Limki Director of Finance Jon Stokes Director of Trees, Science & Research Bankers NatWest Bank Ltd London Bridge Branch PO Box 35, 10 Southwark Street London SE1 1TJ Solicitors Macfarlanes LLP 20 Cursitor Street London EC4A 1LT Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor Invicta House 108-114 Golden Lane LONDON EC1Y 0TL

1

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

The Trustees present their report and the audited financial statements for the year ended 31 March 2023.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting 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, hedgerows 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 benefit communities and 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 street trees, urban avenues, community tree nurseries, 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 stakeholders, that we bring people together for the benefit of trees. It reflects our desire for partnership and our quest for practical solutions. It expresses our deep-rooted, emotional response to trees. These two things, collaboration to find practical solutions 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 thousands of amazing volunteer Tree Wardens, plus a growing force of Young Ambassadors and Young Tree Champions in 243 schools across the UK.

2

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

We have referred to the guidance in the Charity Commission's general guidance on Public Benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees 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)'.

Summary: Achievements & Performance

The work of The Tree Council spans the UK and has three branches – Community Action, Young Learning, and Practical Science & Research. Partnership working underpins everything we do and reflects our role as a membership organisation bringing together a diverse range of public, notfor-profit and private bodies united by their concern for trees.

This year has seen renewal, growth and achievement in all three branches of our work.

The Tree Council is entirely self-funding with income generated through grants and gifts from major donors, charitable trusts, corporate partnership, membership fees and legacy giving.

Total income has grown from £446,202 in 2018/19 to £2,524,224 in 2022/23.

3

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

In 2022/23, the charity’s restricted income was £1,830,714. The charity's unrestricted reserves increased by £143,075. Total income for the year was £2,524,224 (compared to £2,803,166 for the previous year) and total expenditure was £2,291,346 (compared to £2,794,169 last year).

During the year, ‘Close the Gap’, one of our major projects funded by the National Lottery Heritage Fund came to an end. Although our total revenue fell from £2.8m to £2.5m because of the project ending, we increased our unrestricted income from £645,297 to £693,509, and grew our team from 15 to 17 people.

Unrestricted reserves at the end of the financial year were £590,138 and restricted reserves (mainly tree planting funds) were £731,855. Total reserves were £1,321,993.

Highlights of the Year include:

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 information about their local trees, engage and help with local issues and organise and take part in tree-related activities, such as seed growing, tree and hedgerow planting, tree care, woodland walks and providing alerts to pests and diseases. Their role promoting, protecting, planting and celebrating trees is vital to help tackle climate change, meet nationally ambitious planting targets, increase biodiversity, and enhance the nation’s health and wellbeing.

4

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

Thousands of volunteer Tree Wardens across the country work within local networks which, with our help and support, are set up and managed by public and civil society organisations such as local authorities, parish councils and voluntary groups. The Tree Warden Scheme was launched in 1990 in the aftermath of the Great Storm of 1987.

The Tree Council is enormously grateful to the Tree Wardens 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 disseminating information.

As part of our work that adds social value and transforms communities nationwide, The Tree Council holds annual Tree Warden Forums across the country. These are a mix of online and in person events. 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 about other Tree Wardens' projects.

We are pleased to see the growth in interest from volunteers across the country, including five newly established Networks (Fife, North Northamptonshire, Barnsley Volunteers, Gloucestershire and London Borough of Ealing). This growth has been enabled with the kind support of 29th May 1961 Charitable Trust, helping us establish and offer training to new networks.

Community: National Tree Week 2022

The Tree Council’s year has five focal points: Seed Gathering Season (autumn), National Tree Week (end of November), Trees Love Care (March/April), National Hedgerow Week, 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 together to celebrate trees and mark the start of the winter tree planting season.

Highlights of the 2022 National Tree Week included:

Community: Talk to the Hedge Project

Hedgerows are a vulnerable and declining part of our heritage, with an estimated 50% loss since WW2, leaving huge gaps in the ecological, environmental, educational and social map of our country.

5

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

We were therefore delighted to hear, on 25 March 2022, that our application for £500,000 to Defra’s Trees Call to Action Fund to continue our work raising awareness of the value of urban and rural hedges and helping establish bigger, healthier, better-connected hedgerows, had been successful.

The new three-year programme called Life on the Hedge began in June 2022 and follows on from Close the Gap, which finished in March 2022.

Life on the Hedge develops existing partnerships with People’s Trust for Endangered Species (PTES), Farming & Wildlife Advisory Group (FWAG), Hedgelink and Royal Parks Guild. In addition, it is establishing new collaborations with two smaller conservation charities, Another Way (led by 20year-old Defra Plant Health Ambassador, Amy Bray) and the National Hedgelaying Society (NHLS). The project also includes partnerships with The Queen’s Green Canopy and The Week Junior, Science & Nature.

The Tree Council is the lead partner guiding the delivery of the programme, which will build capacity in four charities, safeguard heritage hedge-laying skills, engage hundreds of students attending ‘Green Careers Discovery Days’, find sites for community tree nurseries, inspire urban and rural planting, and bring new long-term finance for planting hedgerows and their trees.

A major achievement in June 2023 was the publication of The Tree Growers Guide – a beginner’s guide to identifying and growing trees from seed and starting a community tree nursery. The 100page, richly illustrated book retails at £12.60 and was created in partnership with Moor Trees, Norfolk County Council and Cornwall Council.

*The Trees Call to Action Fund is funded by Defra and is being delivered by The National Lottery Heritage Fund in partnership with Natural England and the Environment Agency.

Community: Network Rail

For the past three years, we have worked with Network Rail on two £1 million community planting programmes focused on National and Southern regions.

By the end of the planting season in March 2023, the combined programmes had established more than 250,000 trees, in collaboration with 108 community partners, who contributed more than 1,000 volunteer hours, on sites ranging from Glasgow, to Oswestry, to Plymouth.

The schemes have brought a wide variety of environmental and social benefits, including flood attenuation, ancient woodland restoration, habitat conservation and connectivity, urban improvements, and climate change and air pollution mitigation.

6

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

Community: Branching Out Grants Programme

The Tree Council’s ‘Branching Out’ 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 trees; 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 planet and for their own wellbeing - and it nurtures the next generation of active environmentalists.

In 2022/23, our Branching Out grants continued to support small planting schemes with funds from our Jubilee Partners and Animal Friends partnership. More than 60,803 trees and hedge whips were planted with help from young people, usually under the age of 16, in schools and community spaces across the UK. The children were helped by their parents, teachers, the community and The Tree Council's volunteer Tree Wardens.

Community: The Queen’s Green Canopy

The Tree Council sat on the Urban Greening Advisory Board of The Queen’s Green Canopy (QGC) until its work was complete in March 2023. This unique tree planting initiative encouraged people across the UK to ‘Plant a tree for the Jubilee’ in honour of Her Majesty The Queen’s 70 years of service to the nation. The Jubilee planting and tree care took place over two winter seasons, with the majority being planted in 22/23.

To support the programme, we have been delighted to welcome a group of corporate Jubilee Partners who have collectively, pledged funds to plant 35,000 trees and 7 kms of hedgerow and have joined us for volunteer days not only planting, but also caring for the trees over the summer of 2022.

We are hugely grateful to QGC and Defra for an additional grant of £180,000 to establish 14.6 kms of new hedgerows as a legacy to celebrate the life of HM Queen Elizabeth following her demise in September 2022. This was delivered in partnership with Farming and Wildlife Group, local farming communities and our volunteer Tree Wardens across England.

Young Learning: National Schools Programme

Learning has been a thread running through The Tree Council’s work for decades, whether it be skills shared with volunteer Tree Wardens, the learning acquired through citizen science, or the new knowledge gained by young people benefiting from the charity’s community planting grants.

7

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

Our learning programme has become more formal and strategic in nature following the significant receipt of funds from the Daily Mail ‘Be a Tree Angel’ campaign in 2019 and from M&G plc in 2020. We launched our new National Schools Programme in 2020/21and, since then, the programme has continued to thrive and grow, focusing on work with some of the most diverse and deprived communities across the UK.

We have identified four issues that negatively impact children, young people and nature in schools:

  1. Growing social anxiety and other related mental health concerns associated with the climate and biodiversity crises (eco-anxiety) and the global pandemic.

  2. Gap in understanding the value and role of trees in addressing the crises and in particular a lack of technical horticulture knowledge and skills.

  3. Inequality that is prevalent in society with regards to children and young people having a voice and opportunity to influence positive change.

  4. Nature poor school grounds and access to nature for the purposes of learning and health and wellbeing.

The schools’ team (comprising a National Programme Manager and Officer), with support from the wider Tree Council team, aims to tackle these issues and is responsible for the three elements of the programme: ‘Orchards for Schools’ ‘Young Tree Champions’ and ‘Young Tree Champion Ambassadors’.

The programme’s call to action is to be a #ForceForNature, with young people working together to connect, learn, care and share the power of trees and nature to help tackle the climate crisis.

Highlights of 2022/23 include:

Orchards for Schools planted 1,710 fruit trees and 2.73 kms of fruiting hedgerow in 373 schools across England, Wales, Scotland and Northern Ireland. The schools 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.

Young Tree Champions continued to be supported by generous three-year funding from M&G plc, working in partnership with Speakers Trust, Learning through Landscapes and Derby University.

Each of the 63 special project Young Tree Champion schools has benefited from a combination of free trees, a tech kit and access to an online hub to network and share activities, as well as a comprehensive package of teacher training, support and resources. Pupils also take part in public speaking workshops to build their confidence and help them find their voice and become ambassadors for trees and nature. In 2022/23, the 63 special project schools who took up the tree offer planted 320 fruit trees and 1,530 metres of hedgerow.

8

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

Young Tree Champion Ambassadors (15-26 years old) Eight young Ambassadors have been appointed from a wide variety of backgrounds including musicians, artists, poets, marine scientists and horticulture students. Following training, their role is to inspire young people to become a #ForceForNature and to help create, plan and deliver the annual #ForceForNature Schools Tour and Festival. In 2022/23, the Ambassadors also played a key role at the Big Bang Science Fair in Birmingham and a green careers Discovery day at RHS Wisley.

Junior Ambassadors (11-14 years old ) - Thanks to a Big Give Green Match Fund campaign for Young Tree Champion Junior Ambassadors, c78 inspiring 7-14 year olds from schools across the UK became powerful ‘Forces for Nature’, speaking up for trees and encouraging their fellow pupils to connect with the natural world. Senior Ambassadors delivered six carefully crafted, online Masterclasses throughout the year including ‘Art in Nature’, ‘Story in Nature’ and ‘Words in Nature’ before the end of March, with two more planned before the end of the academic year.

Force for Nature Festival – The academic year culminated in a national Force for Nature Festival on 15 June 2022 which celebrated all the fabulous achievements of the Young Tree Champions Schools. It brought together thousands of students from across the UK who had been championing trees and nature. A recording of the event attracted 92 schools to watch and was later made available on The Tree Council’s YouTube channel. Highlights included: Artist Rachel Gadsden and Young Ambassador Muhammed, leading an interactive poetry in motion session.

Big Bang Science Fair - The Tree Council’s schools team engaged thousands of young people at the ‘Routes into Rail’ stand hosted by our partners, Network Rail, at Birmingham NEC’s Big Bang Young Scientists & Engineers Fair over four days in June 2022. Team Tree Council and young ambassadors contributed a 15-foot centrepiece silver birch and gave attendees an opportunity to engage with trees in new and unexpected ways. The Team recorded ‘newsflash’ interviews with young people, who used mobile microscope cameras to look at soil particles and mycorrhizal networks and the micro-structure of trees.

‘Discovery Day’ Green Careers at RHS Wisley (September 2022) – The Tree Council joined a green careers day for 200 horticulture trainees and apprentices organised by the Royal Parks Guild. This included a ‘words in nature’ workshop and a session focused for 50 secondary school children focused on the importance of hedgerows to nature and society.

Science & Research:

The Tree Council began as an informal coalition of tree organisations and our model of collaboration with the public, private and third sector helps develop tree and hedgerow policy with a strong, trusted and unified voice.

In our role as a convenor for the sector, The Tree Council chairs or serves 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 health/disease, tree safety, habitats, biodiversity and climate change.

9

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

In these fora, we represent the views and concerns of our charity member organisations, local authorities and volunteer Tree Warden networks, enhancing the operating environment and highlighting issues of concern.

In 2022/23, working with members of our charity coalition group, we reviewed and fed back to government on the review of Environmental Land Management System (ELMS) and worked with our partners to persuade the nation’s water companies to lift the hosepipe ban for local authorities so that they could water young trees through the prolonged summer drought.

Science & Research: Ash Dieback (ADB) and Oak Processionary Moth (OPM)

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 help establish varied and biodiverse treescapes 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.

Science & Research: Local Authority Tree Strategies

A strategic approach is one of the most important factors underpinning well-planned and wellresourced treescapes – and yet just over one third of local authorities have a tree strategy. A wellwritten local tree strategy sets out the vision for how a local treescape will be managed now and for the future and acts as go-to reference for a wide range of local stakeholders.

As large and increasing numbers of local authorities are announcing climate emergencies, we have continued our work with Defra and Fera Science to give practical guidance to help local authorities develop tree strategies for themselves.

Following consultation with 22 local authorities and a range of conservation charities, community volunteer groups and expert consultants, we launched a new Trees and Woodland Strategy Toolkit in Spring 2023, with workshops in the North East, Midlands, South East and London. Each workshop had its own character and reflected the regional context and perspectives of those in the room. Overall, there was a real sense of positivity, ambition, and collaboration, with a desire for practical support and an appreciation of the collective opportunity to work together to develop useful resources.

Science & Research: Shared Outcomes

This research project 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 vision is to develop new ways of expanding bio-secure tree cover at reduced costs, to meet increased UK tree planting ambitions and reverse trends in tree losses.

10

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

The Tree Council is co-ordinating five pilot schemes with local authority partners looking at: urban tree establishment, agro-forestry and orchards, community tree nurseries, hedgerow tree management, and subsidised planting.

Science & Research: Sentinel Treescapes

This tree-health monitoring project, in partnership with Newcastle University, Fera Science and our Norfolk Tree Wardens, has installed ‘tree talkers’ on the trunks of Sentinel Trees and, through the year, has been recording data on their health. Volunteer Tree Wardens have downloaded their observations onto a new App, 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.

Science & Research: UK Treescapes and Connected Treescapes

We are a core part of the ‘Connected Treescapes’ project funded under the UK Treescapes programme. This 3-year research project with the Universities of York, Derby, Strathclyde, Newcastle, Edinburgh and the James Hutton Institute, aims to understand how we can expand treescapes in a way that is resilient and facilitates connection between people and trees. The Tree Council will produce a tool to help land managers navigate decision-making around tree planting, identifying risks and benefits.

Science & Research: 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 managers to conserve and enhance our hedgerow heritage.

The partnership comprises nearly 30 organisations including, People’s Trust for Endangered Species (PTES), Farming & Wildlife Advisory Group (FWAG), Campaign to Protect Rural England (CPRE), Defra, Woodland Trust, National Farmers Union (NFU) and the Centre for Ecology and Hydrology (CEH).

This year, in addition to grant giving for hedgerows and hedgerow trees through our community programme, we have worked with partners to develop joint responses to consultations and policy announcements, such as the Environmental Land Management (ELM) schemes.

With the ongoing work of ‘Talk to the Hedge’ hedgerows will remain an important component of The Tree Council's work going forward.

11

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

Science & Research: PhD Programmes

The Tree Council is currently supporting three PhD researchers studying topics relevant to The Tree Council’s broader aims. As part of the programme, each student will take up a three-month placement with The Tree Council, becoming members of our team and contributing to wider programmes.

Looking forward to 2023/24 & beyond

Community:

Young Learning:

Science & Research:

12

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

Fundraising:

Management:

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 landowners receiving grantfunding to establish trees; 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 section above.

Financial review

The Tree Council is entirely self-funding with income generated through grants and gifts from major donors, charitable trusts, corporate partnership, membership fees and legacy giving. In 2022/23, the charity’s restricted income was £1,830,714. The charity's unrestricted reserves increased by £143,075. Total income for the year was £2,524,224 (compared to £2,803,166 for the previous year) and total expenditure was £2,291,346 (compared to £2,794,169 last year).

During the year, ‘Close the Gap’, one of our major projects funded by the National Lottery Heritage Fund came to an end. Although our total revenue fell from £2.8m to £2.5m because of the project ending, we increased our unrestricted income from £645,297 to £693,509, and grew our team from 15 to 17 people.

Unrestricted reserves at the end of the financial year were £590,138 and restricted reserves (mainly tree planting funds) were £731,855. Total reserves were £1,321,992.

13

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

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 budgeted core costs for 2023/4 are about £943,212 and so unrestricted reserves at £590,138 are equivalent to 7.5 months of core costs.

The Trustees continue to keep the risks facing The Tree Council under close review and ensure that 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 any ongoing implications of the pandemic, the rapid changes in the economy, and their normal activities.

The Tree Council has generated many new grants and contracts over the past two years and is confident of its ability to operate as a going concern.

Risk Assessment

The Board maintains a risk assessment system which is based on a numerical assessment of risk, with an accompanying 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 action. The system encompasses all areas of our activities, although the continuing increased projects and programmes with corporate partners marks this area out for ongoing development.

Risks are reviewed in depth under six headings: financial, operational, regulatory, reputational, strategic and external. Our top two key risks identified and their mitigation are:

14

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

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 objective was to reach £1m sustainable annual income by 2021, of which c25% to be unrestricted. This has been achieved once again in 2022/23, which will enable us to develop and, in the longer-term, establish ambitious programmes for public benefit in our three key areas of work: Community Action, Young Learning, and Practical Science & Research.

Talk to the Hedge is supporting the core costs of our Head of Development 2022-2025 (in addition to two hedge-related roles), which gives us confidence and continuity to grow our fundraising initiatives.

In April 2022 we took part in our first ever Big Give fundraising challenge (Big Green Give), raising £11,722 for our Young Tree Champion Junior Ambassador programme. Learnings from the Green Give campaign informed our next campaign with the Big Give Christmas Challenge in December 2022, which raised £23,774 to support Orchards for Schools. Nearly half the supporters were previously unknown to us so, although the campaigns were resource intensive, they offered a good opportunity to reach new audiences.

We are incredibly grateful to our partners for their support, which has included funding for core costs on projects and programmes, as well as activities such as comms and marketing. Grants from M&G, National Lottery Heritage Fund, Network Rail, The Queen’s Green Canopy and C. Hoare & Co have been greatly appreciated to help us invest in the future successful growth of the charity. These funds have enabled us to achieve significant public benefit with little additional fundraising expenditure.

The current fundraising 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 times of the need to safeguard vulnerable people.

The Tree Council does 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, formally incorporated on 5 December 1979 and registered as a charity on 17 December 1979. The organisation’s genesis however, dates back to ‘Plant a Tree in ‘73’, hence the 50[th] anniversary celebrations in 23/24.

15

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

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 time 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. The Board has a Finance Committee, chaired by the Treasurer, to oversee the charity’s financial affairs, to report to the Board and make recommendations as 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 & Comms and the Director of Finance manage the day-to-day administration of the charity.

In October 2022, The Tree Council commissioned specialist consultants Secondsight to undertake a pensions review on behalf of The Tree Council. Following discussion of Secondsight’s report and recommendations, the Trustees approved a transition from Nest to Royal London to take effect on 1 May 2023, including setting up a new salary sacrifice scheme.

I would like to thank our outgoing Deputy Chair, Elizabeth Hiester and Jeremy Simons, for their outstanding support over more than half a decade and my fellow Trustees for their wonderful commitment and shared expertise.

We have appointed new team members through the year. We offer them a warm welcome and huge thanks to the existing team, who juggle daily deadlines and a wide range of national programmes and projects - 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, accountability, openness, honesty and leadership. In addition, the Tree Council looks for the following qualities, skills and experience:

16

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

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 that 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 the current Board relative to the future needs 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 number of months.

Remuneration policy for key management personnel

The Tree Council’s Remunerations Committee, chaired by the Treasurer, comprises three appropriately experienced Trustees, reviews the remuneration of all employees, based on market data and performance.

Statement of responsibilities of the Trustees

The Trustees (who are also directors of The Tree Council for the purposes of company law) are responsible for preparing the Trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees 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:

17

The Tree Council

Trustees` annual report

For the year ended 31 March 2023

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

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 statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2023 was 14 (2022: 14). The Trustees are members of the charity but this entitles them only to voting rights. The Trustees have no beneficial interest in the charity.

Auditor

Sayer Vincent LLP was appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The Trustees’ annual report has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

The Trustees’ annual report has been approved by the Trustees on 7 November 2023 and signed on their behalf by

Joel Cadbury Chairman

Andrew Fenwick Treasurer

18

Independent auditor`s report

To the members of

The Tree Council

Opinion

We have audited the financial statements of The Tree Council (the ‘charitable company’) for the year ended 31 March 2023 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements 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’s Ethical Standard and we have fulfilled our other ethical responsibilities 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 that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material 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.

19

Independent auditor`s report

To the members of

The Tree Council

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s 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 so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise 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 this 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:

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 obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

20

Independent auditor`s report

To the members of

The Tree Council

Responsibilities of Trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements 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 financial 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, matters related to going 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 to 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 guarantee 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 aggregate, they 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-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to 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 irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

21

Independent auditor`s report

To the members of

The Tree Council

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements 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 rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

22

Independent auditor`s report

To the members of

The Tree Council

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 them 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 company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Fleur Holden (Senior statutory auditor)

Date: 7 December 2023

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

23

The Tree Council

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2023

Note
Income from:
2
3
4
5
5
5
5
Net income / (expenditure)
Transfer between funds
Reconciliation of funds:
Science and Research
Donations and legacies
Charitable activities
Tree and hedge planting
Tree and hedge planting
Education and community engagement
Investments
Other
Total income
Expenditure on:
Raising funds
Charitable activities
Science and Research
Education and community engagement
Total expenditure
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
£
200,172
82,649
399,368
2,000
774
8,546		 Restricted
£
10,259
1,594,972
-
225,483
-		 2023
Total
£
210,431
1,677,621
399,368
227,483
774
8,546		 Unrestricted
£
163,890
10,000
441,097
10,990
174
19,146		 Restricted
£
37,500
1,955,869
164,500
-
-		 2022
Total
£
201,390
1,965,869
441,097
175,490
174
19,146
693,509 1,830,714 2,524,224 645,297 2,157,869 2,803,166
122,980
11,503
264,215
151,736		 20,442
1,514,517
-
205,953		 143,422
1,526,020
264,215
357,689		 147,837
86,428
59,111
183,838		 54,000
2,129,743
133,212		 201,837
2,216,171
59,111
317,050
550,434 1,740,912 2,291,346 477,214 2,316,955 2,794,169
143,075 89,803 232,878 168,083 (159,086) 8,998
-
143,075
447,063		 -
89,803
642,052		 -
232,878
1,089,115		 -
168,084
278,979		 -
(159,086)
801,138		 -
8,998
1,080,117
590,138 731,855 1,321,993 447,063 642,052 1,089,115

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17a to the financial statements."

24

The Tree Council

Balance sheet

Balance sheet Balance sheet
As at 31 March 2023 Company no. 01459056
Note
£
Fixed assets:
12
Current assets:
13
227,937
1,705,981
1,933,918
Liabilities:
14
(630,955)
17a
590,138
Tangible assets
Creditors: amounts falling due within one year
Net current assets
Debtors
Cash at bank and in hand
Total net assets
The funds of the charity:
Total assets less current liabilities
Restricted income funds
General funds
Total unrestricted funds
Total charity funds
Unrestricted income funds:		 2023
£
19,030		 £
515,781
1,098,453		 2022
£
25,254
19,030
1,302,963		 25,254
1,063,859
1,933,918
(630,955)		 1,614,234
(550,374)
590,138 447,063
1,321,993 1,089,115
1,321,993 1,089,115
731,855
590,138		 642,052
447,063
1,321,993 1,089,115

Approved by the trustees on 7 November 2023 and signed on their behalf by:

Joel Cadbury Chairman

Andrew Fenwick Treasurer

25

The Tree Council

Statement of cash flows

For the year ended 31 March 2023

Note
£
£
Cash flows from operating activities
Net income for the reporting period
232,877
(as per the statement of financial activities)
Depreciation charges
10,536
Decrease in debtors
287,844
Increase in creditors
80,581
Net cash provided by operating activities
611,839
(4,312)
(4,312)
607,527
1,098,453
1,705,981
Analysis of cash and cash equivalents
At 1 April 2022
Cash flows
£
£
Cash at bank and in hand
1,098,453
607,527
Total cash and cash equivalents
1,098,453
607,527
Net cash used in investing activities
2023
Cash flows from investing activities:
Purchase of fixed assets
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year		 Note
£
£
Cash flows from operating activities
Net income for the reporting period
232,877
(as per the statement of financial activities)
Depreciation charges
10,536
Decrease in debtors
287,844
Increase in creditors
80,581
Net cash provided by operating activities
611,839
(4,312)
(4,312)
607,527
1,098,453
1,705,981
Analysis of cash and cash equivalents
At 1 April 2022
Cash flows
£
£
Cash at bank and in hand
1,098,453
607,527
Total cash and cash equivalents
1,098,453
607,527
Net cash used in investing activities
2023
Cash flows from investing activities:
Purchase of fixed assets
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year		 Note
£
£
Cash flows from operating activities
Net income for the reporting period
232,877
(as per the statement of financial activities)
Depreciation charges
10,536
Decrease in debtors
287,844
Increase in creditors
80,581
Net cash provided by operating activities
611,839
(4,312)
(4,312)
607,527
1,098,453
1,705,981
Analysis of cash and cash equivalents
At 1 April 2022
Cash flows
£
£
Cash at bank and in hand
1,098,453
607,527
Total cash and cash equivalents
1,098,453
607,527
Net cash used in investing activities
2023
Cash flows from investing activities:
Purchase of fixed assets
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year		 £
£
8,998
5,730
(362,161)
323,801
(23,632)
(27,125)
(27,125)
(50,757)
1,149,210
1,098,453
Other non-
cash changes
At 31 March
2023
£
£
-
1,705,981
-
1,705,981
2022		 £
£
8,998
5,730
(362,161)
323,801
(23,632)
(27,125)
(27,125)
(50,757)
1,149,210
1,098,453
Other non-
cash changes
At 31 March
2023
£
£
-
1,705,981
-
1,705,981
2022
611,839
(4,312)
607,527
1,098,453		 (23,632)
(27,125)
(50,757)
1,149,210
At 1 April 2022
£
1,098,453		 Other non-
cash changes
£
-
1,705,981 1,098,453
Cash flows
£
607,527		 At 31 March
2023
£
1,705,981
1,098,453 607,527 - 1,705,981

26

The Tree Council

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies

a) Statutory information

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, SE16 2XU

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees have considered inflation, the uncertain economic climate and their normal activities and confirm that there are no material uncertainties about the charity's ability to continue as a going concern. In particular they have reviewed the future cash flows and commitments and have ascertained that there are sufficient unrestricted reserves and future cash flows to confirm that the charity is a going concern.

Key judgements that the charity has made which have a significant effect on the accounts include estimating the liability 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 adjustment to the carrying amounts of assets and liabilities within the next reporting period.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the 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 the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, 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 is deferred until the criteria for income recognition are met.

27

The Tree Council

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies (continued)

f) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding 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 interest paid or payable by the bank.

h) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

i) Expenditure and irrecoverable VAT

 Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

j) 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 either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity.

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

28

The Tree Council

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies (continued)

k) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of salary time by each activity each year. For this year the percentages are

are
Tree and hedge planting 60%
Education and community activities 12%
Science & Research 10%
Fundraising 5%
Support costs 11%
Governance costs 2%

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity

Tree and hedge planting 67%
Education and community activities 16%
Science & Research 12%
Fundraising 5%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

l) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

m) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £750. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. Fixtures & Fittings and Office & Computer Equipment are depreciated over 3 years.

n) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

o) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

p) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

29

The Tree Council

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies (continued)

q) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value

2 Income from donations and legacies

Income from donations and legacies
Donations and legacies
Jubilee Partners Fund
Friends of the Tree Council
Subscriptions		 Unrestricted
£
160,985
-
22,089
17,098		 £
10,259
-
-
-
Restricted		 2023
Total
£
171,244
-
22,089
17,098		 Unrestricted
£
91,685
25,000
29,310
17,896		 £
4,000
33,500
-
-
Restricted		 2022
Total
£
95,685
58,500
29,310
17,896
200,172 10,259 210,431 163,891 37,500 201,390

3 Income from charitable activities

Network Rail Community Planting
Close the Gap
Tree planting grants
Jubilee Partners Fund
Animal Friends
Queen's Green Canopy
Trees Call to Action Fund
Science & Research
M & G
YTC Ambassadors Programme
Tree and hedge planting
Education and community engagement
Orchards for Schools
Total income from charitable activities		 Unrestricted
£
-
-
-
81,000
1,649
-
-
399,368
2,000
-
-		 £
795,500
358,255
7,000
110,500
23,351
180,000
120,366
-
161,927
40,900
22,656
Restricted		 2023
Total
£
795,500
358,255
7,000
191,500
25,000
180,000
120,366
399,368
163,927
40,900
22,656		 Unrestricted
£
-
-
-
10,000
-
-
441,097
10,990
-
-		 £
682,000
1,226,545
7,324
40,000
-
-
-
164,500
-
-
Restricted		 2022
Total
£
682,000
1,226,545
7,324
50,000
-
-
441,097
-
175,490
-
484,017 1,820,455 2,304,472 462,087 2,120,369 2,582,456

4 Income from investments

Income from cash deposits Unrestricted
£
774		 £
-
Restricted		 2023
Total
£
774		 Unrestricted
£
498		 £
-
Restricted		 2022
Total
£
498
774 - 774 498 - 498

30

The Tree Council

Notes to the financial statements

For the year ended 31 March 2023

5a Analysis of expenditure (current year)

Staff costs (Note 8)
Tree Warden Scheme
Office and Facility costs
Grants Payable (Note 6)
Audit and other governance costs
Recruitment, Training & Consultancy
Website, IT,data management & telephone costs
Marketing and Brand costs
Depreciation
Travel costs
Support costs
Governance costs
Total expenditure 2023
Total expenditure 2022		 Raising funds
£
62,672
-
-
-
-
-
-
51,153
-
-		 Charitable activities Charitable activities Governance
costs
£
35,812
-
-
-
16,656
-
-
-
-
1,654		 Support costs
£
134,297
-
43,187
-
-
4,690
46,229
-
10,536
2,916		 2023
Total
£
895,311
2,777
77,018
1,104,679
19,598
10,071
46,229
51,153
10,536
73,974		 2022
Total
£
733,553
7,857
56,546
1,847,087
8,100
19,370
31,203
63,917
5,730
20,806
Tree and
hedge planting
£
196,968
-
33,831
1,104,679
2,941
5,381
-
-
-
34,231		 £
250,687
2,777
-
-
-
-
-
-
-
15,431
Education and
community
engagement		 £
214,875
19,742
Science &
Research
113,825
24,186
5,412		 1,378,031
120,928
27,061		 268,895
72,557
16,237		 234,617
24,186
5,412		 54,123
-
(54,123)		 241,855
(241,855)
-		 2,291,346
-
-		 2,794,169
-
-
143,422 1,526,020 357,689 264,215 - - 2,291,346 2,794,169
201,837 2,216,171 317,050 59,111 - -

31

The Tree Council

Notes to the financial statements

For the year ended 31 March 2023

5b Analysis of expenditure (prior year)

Charitable activities

Staff costs (Note 8)
Tree Warden Scheme
Office and Facility costs
Grants Payable (Note 6)
Audit and other governance costs
Recruitment, Training & Consultancy
Website, IT,data management & telephone costs
Marketing and Brand costs
Depreciation
Travel costs
Support costs
Governance costs
Total expenditure 2022		 Raising funds
£
115,467
-
-
-
-
-
-
63,917
-
-
179,385
16,618
5,835
201,837		 Tree and
hedge planting
£
240,055
-
-
1,847,087
-
3,624
-
-
-
13,140
2,103,906
83,089
29,175
2,216,171		 £
238,001
7,857
-
-
-
-
-
-
-
3,833
249,691
49,853
17,505
317,050
Education and
community
engagement		 £
32,826
-
-
-
-
-
-
-
-
3,833
36,659
16,618
5,835
59,111
Science &
Research		 Governance
costs
£
50,251
-
-
-
8,100
-
-
-
-
-
58,351
-
(58,351)
-		 Support costs
2022
Total
£
£
56,954
733,554
-
7,857
56,546
56,546
-
1,847,087
-
8,100
15,746
19,370
31,203
31,203
-
63,917
5,730
5,730
-
20,806
166,179
2,794,170
(166,178)
-
-
-
-
2,794,169

32

The Tree Council

Notes to the financial statements

For the year ended 31 March 2023

6a Grant making (current year)

Grant making (current year)
At the end of the year
Cost
Network Rail
M & G
Schools & community groups		 Grants to
institutions
£
329,441
-
775,238		 Support costs
£
-
-
-		 2023
£
329,441
-
775,238
1,104,679 - 1,104,679

During 2023 and 2022 the Tree Council used an internal committee to assess grant applications as well as having a joint committee with Network Rail for the grants made from their restricted funds. We collaborated with FWAG on the Queen's Green Canopy initiative in awarding £156,263 of grants to support tree planting. Our 'Close the Gap' project with NLHF came to an end this year, with the most significant grants awarded to Moor Trees for capital works and trainee programme of a community tree nursery in Devon £68,041, the University of Reading for work to deliver an online Hedgerow Hub on best practise management of hedgerows £70,075 and PTES for development of Hedgerow App and volunteer training £42,283 (2022: Moor Trees £423,876, the University of Reading £31,000, PTES £74,860 and FWAG £385,000).

6b Grant making (prior year)

Grant making (prior year)
At the end of the year
Cost
Network Rail
M & G
Schools & community groups		 Grants to
institutions
£
262,724
38,857
1,545,506		 Support costs
£
-
-
-		 2022
£
262,724
38,857
1,545,506
1,847,087 - 1,847,087

7 Net income for the year

This is stated after charging:

This is stated after charging:
2023 2022
£ £
Depreciation 10,536 5,730
Operating lease 11,602 30,546
Auditor's remuneration (excluding VAT):
Audit 9,300 8,100
Under-provision in respect of 2022 3,700 -

33

The Tree Council

Notes to the financial statements

For the year ended 31 March 2023

8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Salaries and wages
National insurance
Employer’s contribution to defined contribution pension schemes		 2023
£
762,343
80,781
52,187		 2022
£
628,587
62,671
42,294
895,311 733,553

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:

2023 2022
No. No.
£90,000 - £99,999 1 -
£60,000 - £69,999 2 2

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £325,781 (2022: £276,399).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

There were no payments to trustees for expenses (2022: nil).

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 17 (2022: 15.2).

Staff are split across the activities of the charity as follows (full time equivalent basis):

Support, Fundraising and marketing
Governance
Tree and hedge planting
Science & Research
Education and community engagement		 2023
No.
4.8
3.2
5.3
3.6
0.3		 2022
No.
4.5
1.5
6.9
2.0
0.3
17.2 15.2

10 Related party transactions

There are no related party transactions to disclose for 2023 (2022: none).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

34

The Tree Council

Notes to the financial statements

For the year ended 31 March 2023

11 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

12 Tangible fixed assets

Cost
Depreciation
At the start of the year
Charge for the year
At the end of the year
At the start of the year
Additions in year
At the end of the year
All of the above assets are used for charitable purposes.
Net book value
At the end of the year
At the start of the year		 Fixtures and
furniture
£
2,838
-		 Office and
computer
equipment
£
67,392
4,312		 Total
£
70,230
4,312
2,838 71,704 74,542
2,838
-		 42,138
10,536		 44,976
10,536
2,838 52,674 55,512
- 19,030 19,030
- 25,254 25,254

13 Debtors

Grants and sponsorship receivable
Creditors: amounts falling due within one year
Prepayments and other debtors
Accrued income
Trade creditors
Taxation and social security
Accruals		 2023
£
129,480
6,086
92,372		 2022
£
256,339
3,836
255,605
227,937 515,781
2023
£
511,418
84,287
35,250		 2022
£
235,564
84,536
230,275
630,955 550,374

14 Creditors: amounts falling due within one year

15 Pension scheme

The company pays 7% to Nest for its employees, and the employee contributes 1% in compliance with the rules of auto enrolment.

35

The Tree Council

Notes to the financial statements

For the year ended 31 March 2023

16a Analysis of net assets between funds (current year)

Tangible fixed assets
Net current assets
Net assets at 31 March 2023		 General
unrestricted
£
19,030
571,108		 Designated
£
-		 Restricted
£
-
731,855		 Total funds
£
19,030
1,302,963
590,138 - 731,855 1,321,993

16b Analysis of net assets between funds (prior year)

Tangible fixed assets
Net current assets
Net assets at 31 March 2022		 General
unrestricted
£
25,254
421,809		 Designated
£
-		 Restricted
£
-
642,052		 Total funds
£
25,254
1,063,861
447,063 - 642,052 1,089,115

17a Movements in funds (current year)

Total restricted funds
General funds
Restricted funds:
Branching Out 1
Vernon Hill Branching Out 2
Good Gifts Guide
Close the Gap Fund
Kusuma Trust Fund
Southern Network Rail
Jubilee Partner Fund
Animal Friends Fund
Shoosmiths
Tree Angel Planting Funds
Orchards for Schools
Special Assignment Fund
Network Rail Fund
M & G Fund
Siemens Fund
29 May Charitable Trust
YTC Ambassadors Programme
Trees Call to Action Fund
The Queen's Green Canopy
Total unrestricted funds
Total funds		 At 1 April
2022
£
103,070
79,697
10,411
52,183
122,659
628
35,082
60,727
3,790
24,655
3,140
113,886
19,051
6,074
-
7,000
-
-
-		 Income
£
10,259
-
-
-
22,656
-
408,000
161,927
-
358,255
-
387,500
110,500
23,351
-
7,000
40,900
120,366
180,000		 Expenditure
£
502
(1,000)
-
-
(30,485)
-
(376,229)
(170,032)
-
(382,910)
-
(291,443)
(144,605)
(29,425)
-
(8,021)
(5,436)
(122,229)
(179,598)		 Transfers
£
-
-
-
-
(15,054)
-
-
-
-
-
-
-
15,054
-
-
-
-
-
-		 At 31 March
2023
£
113,831
78,697
10,411
52,184
99,776
628
66,853
52,622
3,790
-
3,140
209,943
-
-
-
5,979
35,464
(1,863)
402
642,052 1,830,714 (1,740,912) - 731,855
447,063 693,509 (550,434) - 590,138
447,063 693,509 (550,434) - 590,138
1,089,115 2,524,224 (2,291,346) - 1,321,993

The narrative to explain the purpose of each fund is given at the foot of the note below.

36

The Tree Council

Notes to the financial statements

For the year ended 31 March 2023

17b Movements in funds (prior year)

Total restricted funds
General funds
Special Assignment Fund
Network Rail Fund
M & G Fund
Siemens Fund
Close the Gap Fund
Kusuma Trust Fund
Restricted funds:
Branching Out 1
Vernon Hill Branching Out 2
Good Gifts Guide
Tree Angel Planting Funds
Orchards for Schools
Unrestricted funds:
Southern Network Rail
Jubilee Partner Fund
Animal Friends Fund
Shoosmiths
29 May Charitable Trust
Total funds
Total unrestricted funds		 At 1 April
2021
£
109,263
81,650
10,411
52,349
292,043
628
1,807
29,439
19,790
195,118
8,640
-
-
-
-
-		 Income & gains
£
2,500
180
-
-
144
-
408,000
164,500
-
1,226,545
-
274,000
33,500
40,000
1,500
7,000		 Expenditure &
losses
£
(8,693)
(2,133)
-
(167)
(169,528)
-
(374,725)
(133,212)
(16,000)
(1,397,008)
(5,500)
(160,114)
(14,449)
(33,926)
(1,500)
-		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-		 At 31 March
2022
£
103,070
79,697
10,411
52,182
122,659
628
35,082
60,727
3,790
24,655
3,140
113,886
19,051
6,074
-
7,000
801,138 2,157,869 (2,316,955) - 642,052
278,979 645,297 (477,213) - 447,063
278,979 645,297 (477,213) - 447,063
1,080,117 2,803,166 (2,794,169) - 1,089,115

Purposes of restricted funds

The Branching Out 1 Tree Planting Funds are for planting with schools and community groups.The majority of the funds have been donated by an anonymous donor's Charitable Trust.

The Vernon Hill Branching Out 2 Tree Planting Funds are for planting projects for schools and community 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 Catalogue makes grants to the Tree Council for the planting of oak saplings, bluebell woods and meadows of flowers.

Tree Angel Funds are dedicated to a variety of tree planting and have been funded by public and corporate gifts to the 'Be a Tree Angel campaign.

The Orchards for Schools Funds are to fund orchards and fruiting hedgerows planting 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 Special Assignment Fund is to carry out specific tree research projects in overseas countries.

The Network Rail Fund is a four-year programme of community tree and hedgerow planting 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 a #ForceForNature

37

The Tree Council

Notes to the financial statements

For the year ended 31 March 2023

The Welsh Trees Siemens fund is dedicated to a tree planting project with the local community at Wolf’s Castle in Pembrokeshire

The Green Recovery Fund supports an 18-month programme, ‘Close the Gap’, to establish bigger, healthier, better connected hedgerows and hedgerow trees in England, working with Defra, National Lottery Heritage Fund and five charity partners.

The Kasuma Trust funds The Tree Council's Young Ambassadors programme.

The Southern Network Rail fund is a four-year programme of community tree and hedgerow planting in the Southern Network Rail region.

The Jubilee Partner Fund is a two-year programme in partnership with the Queen's Green Canopy to plant trees in celebration of Her Majesty's 70 years on the throne.

Animal Friends Fund is a programme focussed on tree and hedgerow planting projects that prioritise wildlife and biodiversity benefits.

Shoosmiths was a fund to plant trees at Cold Ashby in Northants.

29 May Charitable Trust is a fund to support volunteer Tree Warden networks, especially new networks, with training and other materials.

YTC Ambassadors Programme supports young people in schools to develop into effective Senior Brand Ambassadors.

The Trees Call to Action Fund is a programme which supports the planting and management of hedgerows and Community Seed nurseries.

Queen's Green Canopy is an initiative to support the planting of a million trees to celebrate the late Queen Elizabeth's Jubilee celebrations.

18 Operating lease commitments payable as a lessee

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods

Within one year
Within one to two years		 2023
£
17,580
16,115
Land and		 2022
£
17,600
35,200
52,800
buildings
33,695

19 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10.

38