2021-03-31-accounts

Report ofthe Trustees	Report ofthe Trustees	Report ofthe Trustees
Avon Wildlife Trust	..
Review ofthe year.
Vision..
About Avon Wildlife	Trust..
Acknowledgements.	.				17
Financial Review..
Compliance (including		Statement of Trustees'		Responsibilities). .	20
Independent Auditor's			report		21

	'
Independe	nt Auditors rep	ort				21
Financial	Statements
Consolidated	statement offinancial	activities	.			24
Consolidated	and charity balance sheets .					25
Consolidated	cash flow statement	and reconciliation		of net movement	in funds ...	26
Accounting	policies .					27
Notes to the Financial Statements						29
Avon Wildlife Trust Nature Reserves .						44
Professional	Advisors ....					45

~	759young people between the ages of 11-24 participated	759young people between the ages of 11-24 participated	in talks, courses, volunteering	in talks, courses, volunteering	in talks, courses, volunteering	sessions and other	sessions and other
	wildlife activities either online	or in person through the Our	Bright Future	project.
~	19 adult learning courses on	a variety of topics from bird	identification	to wildlife	friendly		food growing
	attracted 391participants.
~	1400orders for approximately	12,500 wildf lowers, herbs, edible plants and vegetable			plugs		received during
	the first lockdown.
~	Across the year approximately	20,000wiidf lowers bought from the Grow		Wilder nursery		were	planted across
	Avon and beyond.

for the year ended 31March 2021	for the year ended 31March 2021	for the year ended 31March 2021	for the year ended 31March 2021		General Unrestricted funds	Designated funds	Restricted funds		Total funds 2020	Tota I funds 2020
				Note					6	6
~ ~ ~
Donations and legacies					1,915,579	1,824	1,267		1,918,670	1,028,993
Charitable activities					866,992		478,862		1,345,854	1,022,849
Other trading activities
Folly Farm Centre	Limited trading				221,696				221,696	587,866
Fundraising including		local groups			3,629				3,629	6,361
Other income					8,210	3,000			11,210	36,213
Total					3,016,106	4,824	480,129		3,501&059	2,682,282
~ ~
Raising funds
Folly Farm Centre	Limited trading			5	210,595				210,595	519,759
General fundraising				5	509,711				509,711	475,811
Charitable activities				5&15	1,094,885	24,779	577,947		1,697,611	1,730,177
Total 5 1,815,191 :Net ixn&080%	.;/ tePmditttr+-: ":==' -:--'- =--:.=--::"%i20(I/9'il& -						24,779 (isis@'-: '	577,947 2,417,917 2,725,747 =$9(7Ã%==-":-~5,. Zttg.--':~348WSV
Transfers between funds *					(1,100,000)	1,100,000
~ ' ~
Net contribution/increase in investment			value
attributable to
Bristol Natural	History Consortium			11
Net movement infunds					: $00;915'	1j080&045' '.	-(974(i8)'. ' .2-,0(($;14%::=' "(4+45(
~ ~
Total funds brought forward					531,156	1,009,562	6,013,016		7,553,734	7,597,199
.Tdtai funds carried forward				16	632,071	2,089,607	5,915;19$	'	&$36,'$76 —.	7,553,734

Consolidated	and	charity balance	charity balance	sheets	sheets
at 31March 2021			Group	Group		Charity	Charity
			2021	2020		2021	2020
		Note				6	5
Tangible assets		8	169,063	146,169		30,182	39,231
Heritage assets			6/547 186	6651 510		6/547 186	6 651510
Investments		11				1	1
Total fixed assets			6,716,249	6,797,679		6,577,369	6,690,742
Stocks			3,758	3,468
Debtors		12	1425 756	617199		1,402639	539678
Cash at bank and in hand			1,081,958	778,730		896,249	645,931
Total current assets			2 511/472	1399397		2 298/888	1/185 609
Creditors:		13	545,845	643,342		250,636	358,144
Amounts falling due within	one year
¹t-current. assets-.			1i965i627'	756,055		2/4748i252.	827&465
			(
Creditors:
Amounts falling due after	one year	14	45,000
Totaf net aisets-"			-aj+86/87$..	7/5533?34='	-ar625~624;:-		-7/528,207.	'
~ ~
Unrestricted funds —designated		16&17	2089607	1009562		2089607	1009562
Unrestricted funds —general		16	632,071	531,156		620,815	495,628
Unrestricted funds - investments
			2/721 678	1540 718		2/710/423	1505 191
Restricted funds			5/915,198	6,013,016		5/915,198	6,013,016
Total Ands		16	si636;876	-7,553,334	-	8;625621	7„'518,207

for the	year ended 31March 2021			Group		Group
			2021	2021	2020	2020
			Note
Net cash	provided by (used in) operating
activities				307,854		332,348
Purchase	of property, plant and equipment
Fixed assets			(56,554)		(64,694)
Heritage assets			9
Net cash	provided by (used in) investing
activities				(56,554)		(64,694)
Proceeds	from disposal offixed assets		1,928		9,250
Loan repayment from Related Company
Bounce Back Loan —Folly Farm			50,000
Net cash	used in financing activities			51,928		9,250
Increase	/ (decrease) in cash and cash
equivalents during the year				303,228		276,904
Cash and	cash equivalents at the beginning	of
the reporting period				778,730		501,826
Cash and	cash equivalents at the end ofthe
reporting	period			1,081,958		778,730
Reconciliation of net movement		in	funds to operating	cash flow
for the	year ended 31March 2021			2021		2020
				6
Adjustments for:
	Depreciation charges —Fixed assets			32,196		26,101
	Profit on disposal offixed assets			(466)		(6,242)
	Depreciation charges —Heritage assets			104,324		104,330
	(Increase) / decrease in stocks			(290)		(689)
	(Increase) / decrease in debtors			(808,557)		82,355
	Increase / (decrease) in creditors			(102,495)		205,109
	Increase / (decrease) in provisions					(35,151)
	(Increase) / decrease in investments
	~ ~ ~ ~ ~ I

Depreciation is calculated to write down the cost of all	Depreciation is calculated to write down the cost of all	fixed assets, other	than freehold	land, by equal
instalments over their expected	useful lives. The periods	(in years) generally	applicable are:
~ Freehold and leasehold	property	50
~ Improvements to nature	reserves	10-50
~Office equipment and office improvements		5
~ Freehold improvements		10
~Motor vehicles		2.5-5
~ Computers		4

					General			Total
for the year ended 31Iylarch 2020				Unrestricted Funds		Designated funds	Restricted funds	funds 2020
						6		6
Donations and legacies					913,436		115,557	1,028,993
Charitable activities					342,787		680,062	1,022,849
Other trading activities
Folly Farm Centre Limited trading					587,866			587,866
Fundraising including		local groups			6,361			6,361
Other income					33,213	3,000		36,213
Total					1,883,663	3,000	795,619	2,682,282
Raising funds
Folly Farm Centre Limited trading					549,759			519,759
General fundraising					475,811			475,811
Charitable activities					872,481	46,700	S10,996	1,730,177
Total					1,868,051	46,700	S10,996	2,725,747
ft?et income I(expendlt(ires):		'	"	-	i6„.:81i2:(4,"7r00)a":"(3?s-;N&j '-'' '-'(&WS) '
Transfers between funds
~ . . ~
Net contribution/increase	in investment
value attributable to
		Wild5ervice
Bristol Natural f??et nrotfehient+ii-funds.	History Consortium				thteta:='.	';-'-='-;"(46u%00)".:.-:	-'(1$)SYPH::-::,(63;4(i4}. =' 'i
~ ~
Total funds brought forward					515,544	1,053,262	6,028,393	7,597,199
Total-funds carried forward					531,156	1,009;562	6,013&016	7,S53,734

~ ~ .	~		.	~
						Unrestricted	Designated	Restricted	Totalfunds	Total funds
						funds	funds	funds	2021	2020
						E		E	E	E
Membership	income					722,080			722,080	685,308
Donations						44,327	1,824	37	46,188	102,162
Appeals						60,069		1,230	61,299	35,515
Legacies						1,089,103			1,089,103	206,008
Income from	costs		recharged
Total						1,915,579	1,824	1,267	1,918,670	1,028,993
						Unrestricted	Designated	Restricted	Total funds	Total funds
						Funds	funds	funds	2021	2020
						E	E	E	E	E
Delivery programmes
Management	ofnature			reserves		241,780			241,780	170,657
Biodiversity	projects									13,705
Living Landscapes		programme				5,379		150,233	155,612	87,005
My Wild City						26,773		65,069	91,842	91,329
Local Partnership		working				60,374			60,374	43,828
Learning						35,653			35'653	85,743
Communities	—Our		Environment		Our
Future						10,973		131,945	142,918	176,913
Other community		projects				14,200		4,040	18,240	47,507
My Wild Child						5,312		66,000	71.312	66,200
Wellbeing through			Nature					27,095	27,095	143,704
Feed Bristol project						143,749		24,480	168,229	96,258
Carbon offsetting								10,000	10,000
Heritage Emergency othersupport			Fund, JRS and			322,799			322,799
Total						866,992		478,862	1,345,854	1,022,849

8	~
				Unrestricted	Designated	Restricted	Total funds	Total funds
				Funds	funds	funds	2021	2020
							E	E
Other	income including	interest	received	7,744	3,000		10,744	29,972
Profit	on disposal offixed assets			466			466	6,241
Total				gp210	3,000		11,210	36,213

				Folly Farm	Folly Farm	Raising			Total
			Centre		Limited	funds—	Charitable	Support and	funds	Total funds
					trading	General	activities	Governance	2021	2020
					E	E	E	E	E	E
Staff costs (Note 7)					61,440	159,016	882,952		1,103,408	1,293,980
Conservation and nature			reserves				489,849		489,849	345,713
Fundraising, advertising publications			and		1,894	322,922	446		325,262	285,564
Folly Farm Centre development							75,352		75,352	70,161
Depreciation					16,450	303	34,565	9,974	61,292	60,266
Legal and professional		fees			3,296		17,584	22,244	43,124	72,927
Partnership working							61,004	33,518	94,522	47,026
Premises costs					38,145		1,529	19,408	59,082	106,576
Catering, Conference Costs		Ik	Activity		4,137				4,137	262,454
Office and administration					85,233	8,665	2,696	65,295	161,889	168,294
Governance										12,786
Subtotal					210,595	490,906	1,565,977	150~439	2' 17~917	2 725p747
Reallocate Support Governance	and					18,805	131,634	(150,439)
Total					210p595	509711	1697~611		2' 17 917	2p725 747
									Total	Total
Total resources are	stated after charging:								funds	funds
									2021	2020
Auditors' remuneration										E
—Audit									13,295	1,550
-Other	services including			tax	advisory				2,359	1,179
Depreciation —tangible			and heritage	assets					136,644	130,431

profitari'd fossao40unt'..-:==-- „= forthe yearxended 31'March 2021	profitari'd fossao40unt'..-:==-- „= forthe yearxended 31'March 2021	profitari'd fossao40unt'..-:==-- „= forthe yearxended 31'March 2021	profitari'd fossao40unt'..-:==-- „= forthe yearxended 31'March 2021		%~i':.,—.'::¹Zat f ' f	%~i':.,—.'::¹Zat f ' f	%~i':.,—.'::¹Zat f ' f
Turnover					74751		618747
Cost ofsales					(38,093)		(252,550)
Gross profit					36,658		366,197
Overheads and administration					(208,246)		(334,864)
Other operating income					147,261
Operating (loss)/profit					(24,327)		31,333
Interest received					30		111
Interest payable and similar		charges
(Loss)/profit before taxation					(24,297)		31,444
Tax on profit					13		13
(Loss)/profit for the year					(24,284)		31,457
ag)Stash'catt --:--= =	-	-'	'. =-'--.=:=-:.:=-' =:: ': *"=	'-=-"*.::--'==	-'--"='.L:-=.=-.,:-:======'.' .+%*=='=;-"==='===:N8X4=.'
—att3i' Ma ch12021:7;
Fixed assets					138,857		106,923
Net current liabilities					(82,929)		(71,711)
Total assets less current liabilities					55,928		35,212
Creditors falling due after	more than one year				(45,000)
Total					10,928		35,212
Capital and reserves
Called-up equity share capital
Profit and loss account					10,927		35,211
Total					10,928		35,212

			2021	2020
Group
Wages and	salaries		918,004	1,040,496
Employers'	national	insurance	59,273	72,998
Pension costs			44,164	50,000
Other staff	costs		81,967	130,486
			1,103,408	1,293,980

he average number ofemployees in the AWT Group, based	on full-time equivalents (FTE)and analysis by func	tion, was
	2021	2020
Delivery programmes	12.1	23.4
Support staff	10.7	13.1
Folly Farm Centre Ltd	1.7
Total	24.5	37.6

			Office
	Office	Freehold	equipment	Motor
	improvements	improvements	& machinery	vehicles	Computers	Total
			6
Gco,'u'(s.
Cost
At 1April 2020	5,940	90,983	72,164	127,951	58,578	355,616
Additions		48,160	1,574		6,820	56,554
Disposals			(1,464)	(38,775)		(40,239)
At 31March 2021	5,940	139,143	72,274	89,176	65,398	371,931
Depreciation
At 1April 2020	5,940	11,973	52,001	89,336	50,197	209,447
Charge for year		10,302	6,766	10,296	4,832	32,196
Disposals				(38,775)		(38,775)
At 31March 2021	5,940	22,275	58,767	60,857	55,029	202,868
Net book value
At 31March 2021		116,868	13,507	28,319	10,369	169,063
At 31March 2020		79,010	20,163	38,615	8,381	146,169
Charity
Cost
At 1April 2020	5,940		12,474	116,328	57,420	192,162
Additions					6,820	6,820
Disposals				(38,775)		(38,775)
At 31March 2021	5,940		12,474	77,553	64,240	160,207
Depreciation
At 1April 2020	5,940		10,588	86,973	49,430	152,931
Charge for year			741	10,296	4,832	15,869
Disposals				(38,775)		(38,775)
At 31March 2021	5,940		11,329	58,494	54,262	130,025
Net book value
At 31March 2021			1,145	19,059	9,978	30,182
At31March 2020			1,886	29,355	7,990	39,231

		Improvements	Folly Farm
	Nature reserves	to nature	development	Total
		reserves
Cost		E
At 1April 2020	3,477,391	680,763	3,859,606	8,017,760
Additions
Disposals
At 31March 2021	3,477,391	680,763	3,859,606	8,017,760
Depreciation
At 1April 2020	39,222	336,987	990,041	1,366,250
Charge for the year	6,537	22,607	75,180	104,324
Disposals
At 31March 2021	45,759	359,594	1,065,221	1,470,574
Net book value
At 31March 2021	3,431,632	321,169	2,794,385	6,547,186
At 31March 2020	3,438,169	343,776	2,869,565	6,651p510

he Trust	owns a freehold int	erest in the following nature re	serves at 31March 2021:
Bennett's	Patch and White's	Paddock	Hutton Hill	Stephen's Vale*
Brown's	Folly	Cleeve Heronry'	Littleton Brick Pits*	Tickenham Hill
Burledge	Hill	Folly Farm (see below)	Prior's Wood	Walborough
Charfield	Meadow*	Goblin Combe	Purn Hill	Weston Big Wood
Clapton Moor (New Farm)		Hellenge Hill	Puxton Moor	Weston Moor

			Group	Group	Charity	Charity
			2021	2020	2021	2020
			E	E	E	E
Grants and fees receivable			144,401	113,359	144,401	113,359
Prepayments			33,885	47,361	22,340	25,607
Other debtors			1,247,470	456,479	1,235,898	400,712
			1,425,756	617,199	1,402,639	539,678
~	~
			Group	Group	Charity	Charity
			2021	2020	2021	2020
			E	E	E	E
Trade creditors			118,178	117,032	52,013	74,974
Other creditors	and accruals		406,796	478,602	177,752	237,094
Taxation and national		insurance	20,871	47,708	20,871	46,076
			545,845	643,342	250,636	358,144

	~	~
			Group	Group	Charity	Charity
			2021	2020	2021	2020
			f	f	f	F
Bankloan			45,000

Group and Charity				1Apr	incoming	Resources		31Mar
				2020	Resources	Expended	Transfers	2021
						E	f	f
RevenyefttBds
WENP —Think Nature				36,667		(36,667)
Blines / Living Landscapes				9,555	46,623	(25,830)		30,348
Folly Wellbeing Garden				5,566				5,566
Feed Bristol Project				15,771		(2,800)		12,971
Avon Gorge Project				10,000				10,000
Bennett's Patch and White's			Paddock	21,117				21/117
Justin Smith Endowment		Fund		7,284	37	(626)		6,695
North Somerset Levels and Moors				12,996	28,653	(28,727)		12,922
My Wild City				2,575	65,069	(67,640)
My Wild Child				85,044	66,000	(50,936)		100,108
Our Bright Future				17,282	131,945	(149,227)
Wellbeing through Nature				61,148	27,095	(80,800)		7,443
Bristol Avon Catchment		Partnership		9,528				9,528
Newbridge Slopes				15,000				15,000
Minibus depreciation	fund			9,610		(4,805)		4,805
Wild Paths					4,040	(4,000)		40
Feed Bristol depreciation		fund		7,969		(2,253)		5,716
Says Court				3,000				3,000
Ford Galaxy depreciation		fund		9,501		(3,081)		6,420
Uphill &Walborough				50,000		(14,599)		35,401
Save our Badgers				19,268	1,230	(6,521)		13,977
Fursman -to support	Bristol		work	23,912				23,912
Learning - IMAYLA				8,000				8,000
Nailsea Wetlands					21,666			21p666
Puxton					50,000	(305)		49,695
Bathurst Basin Research					3,291			3,291
GW Delivery Hub					24,480			24,480
Carbon Offsetting					10,000			10,000
Appealfunda
Summer 15Appeal				1,262				1,262
=Property i'mpfbvernent		funds
Folly Farm sewage treatment				6,728		(232)		6,496
Folly Farm				23,259		(663)		22,596
Folly Farm Access Trail				11,943		(728)		11,215
Willsbridge —landfill				348		(12)		336
Willsbridge				13,301		(427)		12,874
Clapton Moor (50Years)				33,998		(946)		33,052
Weston Moor				6,786		(226)		6,560
Walborough				4,035		(139)		3,896
Goblin Combe (50Years)				4,248		(118)		4,130
Weston Big Wood (50	Years)			11,003		(307)		10,696
Puxton Moor				57,334		(1,600)		55,734
Nature Reserves Fund				14,728		(511)		14,217

Notes tothe	Notes tothe	Financia	Financia	l State	ments [conti	nued]
HLF Conservation		Fund			30,542		(1,001)	29,541
Conservation	—reserves fund				17,323		(553)	16,770
Feed Bristol					16,380		(8,190)	8,190
Folly Farm Centre		development			2,628,900		(73,729)	2,555,171
Folly Farm volunteer			training	base	69,995		(1,451)	68,544
Freeholdiand	and	building funds
Hellenge Hill					86,050			86,050
Puxton Moor					361,529			361,529
Walborough					55,000			55,000
Ciapton Moor					185,144			185,144
Weston Moor					333,758			333,758
Tickenham Hill					28,000			28,000
Weston BigWood					123,572			123,572
Burledge Hill					48,233			48,233
Purn Hill					25,816			25,816
Tickenham Ridge					50,000			50,000
Prior's Wood					238,855			238,855
Folly Farm					332,814			332,814
Brown's Folly					30,000			30,000
Huttin Hill					425,000			425,000
leaseho)d land andbuilding				funds
Bennett's Patch and			White's	Paddock	296,339		(8,297)	288,042
Total					6~013016	480 129	(577p947)	5,915,198

			Tangible	Other
			Fixed	Net Assets	Total
			Assets
REVENUE- FUNDS
Blines / Living Landscapes				30,348	30,348
Folly Wellbeing Garden				5,566	5,566
Feed Bristol project				12,971	12,971
Avon Gorge Project				10,000	10,000
Bennett's Patch and White's Paddock				21,117	21,117
Justin Smith Endowment		Fund		6,695	6,695
North Somerset Levels	and Moors			12,922	12,922
My Wild City				4	4
My Wild Child				100,108	100,108
Wellbeing through Nature				7,443	7,443
Bristol Avon Catchment		Project		9,528	9,528
Newbridge Slopes				15,000	15,000
Minibus depreciation fund			4,805		4,805
Wild Paths				40	40
Feed Bristol depreciation		fund	5,716		5,716
Says Court				3,000	3,000
Ford Galaxy depreciation		fund	6,420		6,420
Uphill lk Walborough				35,401	35,401
Save our Badgers				13,977	13,977
Fursman —to support	Bristol work			23,912	23,912
Learning —IMAYLA				8,000	8,000
Nailsea Wetlands				21,666	21,666
Puxton				49,695	49,695
Bathurst Basin Research				3,291	3,291
GW Delivery Hub				24,480	24,480
Carbon Offsetting				10,000	10,000
APfl'eel funtlsr
Summer 15Appeal				1,262	1,262
profserty jlnpcovetnent.	fuads.
Folly Farm sewage treatment			6,496		6,496
Folly Farm			22,596		22,596
Folly Farm Access Trail			11,215		11,215
Willsbridge —landfill			336		336
Willsbridge			12,874		12,874
Ciapton Moor (50Years)			33,052		33,052
Weston Moor			6,560		6,560
Walborough			3,896		3,896
Goblin Combe (50Years)			4,130		4,130
Weston Big Wood (50	Years)		10,696		10,696
Puxton Moor			55,734		55,734
Nature Reserves fund			14,217		14,217
HLF Conservation fund			29,541		29,541
Conservation —reserves		fund	16,770		16,770
Feed Bristol			8,190		8,190
					41

Folly Farm Centre	development	development		2,722,980	(167,809)	2,555,171
Folly Farm volunteer training base				68,544		68,544
Ffeehyld:lpnj(;a'nd.	,IF@i/dipg f3(nc(S
Hellenge Hill				86,050		86,050
Puxton Moor				361,529		361,529
Walborough				55,000		55,000
Clapton Moor				185,144		185,144
Weston Moor				333,758		333,758
Tickenham Hill				28,000		28,000
Weston BigWood				123,572		123,572
Burledge Hill				48,233		48,233
Purn Hill				25,816		25,816
Tickenham Ridge				50,000		50,000
Prior's Wood				238,855		238,855
Folly Farm				332,814		332,814
Brown's Folly				30,000		30,000
Hutton Hill				425,000		425,000
Leasehold land and building funds
Bennett's Patch and White's Paddock				288,042		288,042
Total restricted funds				5,656,581	258,617	5,915,198
Unrestricted designated		—land at Goblin Combe		825,000		825,000
Unrestricted designated		—legacy —Fundamental	LT Fund		1,100,000	1,100,000
Unrestricted designated		—funds			164,607	164,607
Unrestricted designated		funds —Total		825,000	1,264,607	2,089,607
Unrestricted funds	—general			234,668	397,403	632,071
Total unrestricted	funds			234,668	397,403	632,071
Totalfunds				6 716p249	lp920 627	8 636p876

				Group	Group	Charity	Charity
				2021	2020	2021	2020
				6	5	6	6
Strategic opportunities		and	development	122,869	145,824	122p869	145,824
Landlord repairs	—Folly	Farm		41,738	38,738	41,738	38,738
Legacy —Fundamental		long	term fund	1p100,000		1,100,000
Gift ofdesignated	heritage		land —Goblin Combe	825,000	825,000	825,000	825,000
Total designated	funds			2,089,607	1,009,562	2,089,607	1,009,562