2022-03-31-accounts - Avon Wildlife Trust

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Welcome
Report ofthe Trustees
Our Strategy
Nature's recovery
Empowering people
Nature-based solutions		10
Our year in numbers
About Avon Wildlife Trust (Purpose, Structure and Governance)
Acknowledgements		19
Financial Review		20
Compliance (induding Statement ofTrustees' Responsibilities)
Independent auditor's report		22
Financial Statements
Consolidated statement offinancial activities
Consolidated and charity balance sheets		26
Consolidated cash flow statements and
reconciliation ofnet move movements	in funds	27
Accounting policies
Notes tothe Financial Statements		30
Bringing Wildlife Back
Professional Advisors		A6

			2021/22	2020/21
			E'ooos	E'ooos
Unrestricted	surplus		83	101
Designated	(deficit)/surplus			1,080
Restricted surplus		/(deficit)	235	(98)
Total surplus			702	1,083

forthe year ended	31March 202	2
			General Unrestricted funds	Designated funds	Restricted funds	Total funds 20aa	Total funds 2021
		Note	E	E	E	6
Donations and legacies			1,344,625		139,012	1,483,637	1,918,670
Charitable activities			699,521		768,959	1,468,480	1,345,854
Other trading activities
Folly Farm Centre Limited trading			555374			555,374	221,696
Fundraising including	local groups		5,785			5,785	3,629
Other income			3,464	4,700		8,164	11,210
Total			2,6O8,76g	4,700	gO7,g71	3,521,440	3,5O1,O5g
Raising funds
Folly Farm Centre Limited trading		5	445594			445,594	210,595
General fundraising		5	453,594			453,594	509,711
Charitable activities		56c16	1,158,694	88,632	673,392	1,920,718	1,697,611
Total		5	2,057,882	88,632	673,392	2,819,906	2,417,917
Net Income / (expenditure)			550,887	(83,932)	234,579	701,534	1,083,142
Transfers between funds			(467,630)	467,630
Net contribution/increase in investment
value attributable to
Bristol Natural History Consortium
Net movement infunds			83,257	383,698	234,579	701,534	1,083,142
Total funds brought forward			632,066	2,089,607	5,915,198	8,636,871	7853,734
Total funds carried forward		17	715,323	2,473+05	6,149,777	9,338,405	8,636,876

Consolidated	Consolidated	and charity	balance	sheets
at 31March 2o22				Group	Group	Charity	Charity
				2022	2021	2022	2021
			Note
Tangible assets				183891	169,063	40,915	30J.82
Heritage assets			9	6~2,862	6547,186	6,442+62	634?J.86
Investments			11			1	1
Total fixed	assets			6,626,253	6,?16~9	6,483,778	6,577,369
Stocks				4,825	3,758
Debtors				1.054836	rA25,756	1,002,675	1402,639
Cash at bank and in		hand		2,387842	1,081,958	2,105436	896,24g
Total current assets				3,446,703	an,472	3408,211	2,298,888
Creditors:
Amounts	falling due within one		14	700,384	545,845	398,771	250,636
year
Net current assets				2,746W9	1,965,62?	2,709~0	2,048,252
Debtors:
Amounts	falling due after one year		13			48882
Creditors:
Amounts	falling due after one year		15	3406?
Total net	assets			M&t405	8p636p876	9t~800	8625 621
Unrestricted	funds —designated		176 iS	2,473805	2,089,607	2,473+05	?„089.607
Unrestricted	funds —general		17	715423	63?071	618,71?	620,815
Unrestricted	funds-investments
				3/88,628	2,721,678	3,092,023	2,710,423
Restricted funds				6,149,777	5,915898	6.149,777	5,915,198
Total funds			17	9838405	8,636,876	9~1,800	8,625,621

Consolidated cash flow stateme	nt
forthe year ended 31March 2022		Group		Group
	2022	2022	2021	2021
	Note
~ ~ ~
Net cash provided by (used in) operating
activities		1,365,107		307,854
Purchase ofproperty, plant and equipment
Fixed assets	(53,690)		(56.554)
Heritage assets	9
Net cash provided by (used in) investing
activities		(53,690)		(56,554)
Proceeds from disposal offixed assets	0		1,928
Bounce BackLoan —Folly Farm	(5,833)		50,000
Net cash provided by (used in) Qnancing
activities		(5,833)		51,928
Increase / (decrease) incash and cash
equivalents during the year		1805,584		303,228
Cash and cash equivalents at the beginning of
the reporting period		1,081,958		778,730
Cash and cash equivalents atthe end ofthe
reporting period		2,387,542		1,081,958
Reconciliation ofnet movement	infunds tooperating		cash flow
forthe year ended 3IMarch 2022		2022		2021
		6
Adjustments for:
Depreciation charges —Fixed assets		39,362		32,196
(Profit) / loss on disposal offixed assets				(466)
Depreciation charges —Heritage assets		104@24		104,324
(Increase) / decrease in stocks		(1,067)		(290)
(Increase) / decrease in debtors		371,420		(808,557)
Increase / (decrease) in creditors		149,534		(102,495)
Increase / (decrease) in provisions
(Increase) / decrease in investments

~
			General
forthe year ended 31March 2021			Unrestricted Funds	Designated funds	Restricted funds	Total funds 2021
						f
Donations and legacies			1,915,579	1,824	1,267	1,918,670
Charitable activities			866,992		478.862	1,345,854
Other trading activities
Folly Farm Centre	Limited trading		221,696			221,696
Fundraising including		local
groups			3,629			3,629
Other income			8+10	3,000		11,210
Total			3,016,106	4,824	480 F9	3,501,059
Raising funds
Folly Farm Centre	Limited trading		210,595			210,595
General fundraising			509,711			509,711
Charitable activities			1,094,885	24,779	577,947	1,697,611
Total			1,815,191	24,779	577,947	2,417,917
Net Income / (expenditure)			1,200,915	(19,955)	(97,818)	1,083,142
Transfers between funds			(1,100,000)	1J.OO,OOO
~ ~
~ ~
Net contribution/increase	in investment
value attributable to
Bristol Natural History		Consortium
Net movement in funds			100,915	1,080,045	(97,818)	1,083,142
Total funds brought forward			531%6	1,009,562	6,013,016	7,553,734
Total funds carried forward			632,071	2,089,607	5,915,198	8,636,876

I ~ . ~	.		~	~
					Unrestricted	Designated	Restricted	Total funds	Total funds
					funds	funds	funds	2022	2021
					E		E	6	E
Membership income					786,440			786,440	722,080
Donations					48,432		129,012	177,444	46,188
Appeals					29,122			29~2	61,299
Legacies					480,631		10,000	490r631	1,089,103
Income from	costs		recharged
Total					1,344,625		139,012	1,483,637	1,918,670
					Unrestricted	Designated	Restricted	Total funds	Total
					Funds	funds	funds	2022	funds 2021
						E	E		6
Delivery programmes
Management	ofnature			reserves	285,652			285,652	241,780
Biodiversity projects							23.483	23,483
Living Landscapes		programme					74,781	74,781	155,612
Nature Based	Solutions						250,000	250,000
My Wild City							106,191	106,191	91,842
Local Partnership		working			122.944			122,944	60,374
Learning					66,406			66,406	35,653
Communities	—Our		Environment
Our Future							151,477	L%,477	142,918
Other community		projects			81,036		25,516	106,552	18,240
My Wild Child							72,000	72,000	71,312
Wellbeing through			Nature		25,673			25,673	27,095
Grow Wilder project					97,098		55,511	152,609	168,229
Carbon offsetting							10,000	10,000	10,000
Heritage Emergency			Fund, JRSand
other support					20,712			20,712	322,799
Total					699,521		768,959	1,468,480	1,345,854

	Unrestricted	Designated	Restricted	Total funds	Total funds
	Funds	funds	funds	2022	2021
Other income including interest	3,464	4,700		8,164	10.744
received
Profit on disposal offixed assets					466
Total	3,464	4,700		8,164	11,210

		~	~ '	~
				Folly Farm
				Centre	Raising			Total
				Limited	funds—	Charitable	Support and	funds	Total
				trading	General	activities	Governance	2022	funds 2O21
				E	6	E	6	6	6
Staffcosts (Note 7)				127,504	173,993	1,018,483		1,319,980	1,103,408
Conservation &.Nature	Reserves					560,064		560,064	489,849
Fundraising, advertising	and
publications				4,292	254,137	3,892		262,321	325,262
Folly Farm Centre
development						75,352		75,352	75,352
Depreciation				21,83m		35,215	11,282	68,331	61,292
Legal and professional	fees			5,078		4,148	16,515	25,741	43324
Partnership working						41,485	33,300	74,785	94,522
Premises costs				62,814			27,068	89,883	59,082
Catering, Conference 6.
Activity Costs				111508				111,508	4,137
Office and administration				112,564		4.795	114,444	231r941	161,889
Governance
Subtotal				445,594	428,268	1,743,435	202,609	2,819,906	2,417,917
Reallocate Support and
Governance					25,326	177,283	(202,609)
Total				445,594	453,594	1,920,718		2,819,906	2,417,917
								Total	Total
Total resources are stated		after	charging:					funds	funds
								2022	2021
Auditors' remuneration
—Audit								13,250	13,295
—Other services		including		tax advisory				2,155	2,359
Depreciation —tangible	and	heritage		assets				143,686	136,644

Pr06t and loss account	2022	2021
for the year ended 31March 2022
Turnover	564,570	74,751
Cost ofsales	(214,449)	(38,093)
Gross pro6t	350,121	36,658
Overheads and administration	(281,826)	(208246)
Other operating income	18,133	147,261
Operating (loss)/pro6t	86,428	(24327)
Interest received	20	30
Interest payable and similar charges	(1,092)
(Loss)/profit before taxation	85856	(24297)
Tax on profit		13
(Loss)/pro6t forthe year	85,356	(24,284)
Balance sheet	2022	2021
at 31March 2022
Fixed assets	142,454	138,857
Net current assets/(liabilities)	36,583	(82,929)
Total assets less current liabilities	179,037	55,928
Creditors falling due after more than one year	(82,753)	(45,ooo)
Total	96,284	10,928
Capital and reserves
Called-up equity share capital
Profit and loss account	96,283	10,927
Total	96,284	10,928

		2022	2021
Group
Wages and	salaries	1,083,133	918,004
Employers'	national insurance	79,680	59,273
Pension costs		47,581	44,164
Other staff	costs	109,586	81,967
		1,319,980	1,103,408

n the year (in 2021,one earned between E60kand E70k) he average number ofemployees in the AWT Group, unction, was:	. based on full-time equivalents (FTE) and	analysis
	2022	2021
Delivery programrnes	17.7	12'.
Support staff	8.0	10.7
Folly Farm Centre Ltd	2.7	1.7
Total	28.4	24.5

			Office
	Office improvements	Freehold improvements	equipment 6c machinery	Motor vehicles	Computers	Total
			6		6	E
Group
Cost
At 1April 2021	5.940	139,143	72,274	89,176	65,398	371,931
Additions		23,657	1,772	20,966	7,295	53,69o
Disposals
At 31March 2022	5,940	162,800	74,046	110,142	72,693	425,621
Depreciation
At 1April 2021	5,940	22,275	58,767	60,857	55,029	202,868
Charge for year		14,308	8,267	11,344	5,443	39,362
Disposals
A't 31March 2022	5,940	36583	67,034	72,201	60,472	242,230
Net book value
At 31March 2022		126,217	7,012	37,941	12,221	183,391
At 31March 2021		116,868	13,507	28,319	10,369	169,063
Charity
Cost
At 1April 2o21	5,940		12,474	77.553	64,240	160,207
Additions				20,966	7,295	28,261
Disposals
At 31March 2022	5,940		12,474	98,519	71,535	188,468
Depreciation
At 1April 2021	5,940		11,329	58,494	54,262	130,025
Charge for year			741	11,344	5,443	17,528
Disposals
At 31March 2022	5,940		12,070	69,838	59,705	147,553
Net book value
A't 31March 2022			404	28,681	11,830	40,915
At 31March 2021			1,145	19059	9,978	30,182

		Improvements	Folly Farm
	Nature reserves	to nature	development	Total
		reserves
Cost		E
At 1April 2021	3,477,391	680,763	3,859,606	8,017,760
Additions
Disposals
At 31March 2022	3,477.391	680,763	3,859,606	8,017,760
Depreciation
At 1April 2021	45,759	359,594	1,065,221	1,470,574
Charge forthe year	6/37	22,607	75,180	104,324
Disposals
At 31March 2022	52,296	382,201	1/40,401	1,574,898
Net book value
At 31March 2022	3,425,095	298,562	2,719,205	6,442,862
At 31March 2021	3,431,632	321,169	2,794,385	6,547,186

he Trust	owns afreehold int	erest in the following na	ture reserves at 31March	2022:
Bennett's	Patch and White's	Paddock	Hutton Hill	Stephen's Vale*
Brown's	Folly	Cleeve Heronry*	Littleton BrickPits*	Tickenham Hill
Burledge	Hill	Folly Farm (see below)	Prior's Wood	Walborough
Charfield	Meadow*	Goblin Combe	Purn Hill	Weston BigWood
Clapton	Moor (New Farm)	Hellenge Hill	Puxton Moor	Weston Moor

tate	ment ofFinancial Ac	tivi	ties and can be analysed as follows:
				2022	2021
Net	Fixed Asset Movements	in	restricted funds	(109,919)	(109,269)
Net	Current Asset Movements		in restricted funds	344,498	11,451
Net	Incoming / (Outgoing)	Resources —Restricted funds		234,579	(97,818)

~ .	~	~
					Group	Group	Charity	Charity
					2022	2021	2022	2021
Grants and fees receivable					223,962	144,401	223,962	144,401
Prepayments					25,432	33,885	12,535	22,340
Other debtors					804,942	1,247,470	747,995	1,235,898
Loan to		Folly Farm Centre Limited					18,183
					1,054836	1,425,756	1,002,675	1,402,639
~ -	~	I	~	~
					Group	Group	Charity	Charity
					2022	2021	2022	2021
							6
Loan to	Folly Farm Centre Limited						48,582

	Group	Group	Charity	Charity
	2022	2021	2022	2021
Trade creditors	178,764	118,178	131,204	52,013
Other creditors and accruals	508,828	406,796	244,821	177,752
Taxation and national insurance	12,791	20,871	22,747	20,871
	700883	545,845	398,772	250,636

		Group	Group	Charity	Charity
		2022	2021	2022	2021
		6
Bank	loan	34,167	45,000

Group and Charity			1Apr	Incoming	Resources		31Mar
			2021	Resources	Expended	Transfers	2022
					E
Revenue funds
Blines / Living Landscapes			30348	47,781	(25.333)		52,796
Folly Wellbeing Garden			5,566		(4,2o7)		1,359
Grow Wilder Project			12,971	10,000	(10,000)		12,971
Avon Gorge Project			10,000				10,000
Bennett's Patch and White's
Paddock			21/17				21,117
Justin Smith Endowment		Fund	6,695	12	(2,236)		4,471
North Somerset Levels and Moors			12,922	15,000	(16,536)		11,386
My Wild City				106,191	(106,195)
My Wild Child			100,108	72,000	(72894)		99,514
Our Bright Future				151,477	(151,477)
Wellbeing through Nature						(4,113)	3,330
Bristol Avon Catchment		Partnership	9,528		(9,528)
Newbridge Slopes			15,000				15,000
BACM Truck depreciation		fund			(65o)	13,000	12,350
Minibus depreciation	fund		4,805		(4,8o5)
Wild Paths			40				40
Feed Bristol depreciation		fund	5,716		(2,253)		3,463
Says Court			3,000		(1,845)		1,155
Ford Galaxy depreciation		fund	6,420		(3,081)		3,339
Uphill 6.Walborough			35,401		(2,000)		33,401
Save our Badgers			13,977	288	(1,752)		12,513
Fursman —tosupport	Bristol work		23,912				23,912
Learning - IMAYLA			8,000				8,000
Nailsea Wetlands			21,666				21,666
Puxton			49,695		(4,662)		45,033
Bathurst Basin Research			3,291		(2,796)		495
GW Delivery Hub			24,480		(15,386)		9,094
Carbon Offsetting			10,000	10,000			20,000
Hutton Wood				12,000	(1,000)		11,000
Wellbeing 2				25,516	(17,222)	4%3	12,407
Land Purchase				125,000			125,000
Bristol Avon Catchment		Market		250,000	(103,798)	(13,00o)	133,202
Clifton Garden Society				4,000			4,000
Legacy JAllan —'Elderly'				10,000			10,000
Beaver Project Fundraising				23,195	(6,368)		16,827
GW Engagement Hub				45,511	(8,538)		36,973
Appeal funds
Summer 15Appeal			1,262				1,262

Property improvement	funds
Folly Farm sewage treatment		6,496		(232)	6,264
Folly Farm		22596		(663)	21,933
Folly Farm Access Trail		11,215		(728)	10~7
Willsbridge —landfill		336		(12)	324
Willsb ridge		12,874		(427)	12,447
Clapton Moor (5o Years)		33,052		(946)	32,106
Weston Moor		6,560		(226)	6834
Walborough		3,896		(139)	3,757
Goblin Combe (5oYears)		4,130		(n8)	4,012
Weston BigWood (5oYears)		10,696		(3o7)	10@89
Puxton Moor		55,734		(1,600)	54,134
Nature Reserves Fund		14,217		(5u)	13,706
HLF Conservation Fund		29541		(1,001)	28,540
Conservation —reserves	fund	16,770		(553)	16,217
Grow Wilder		8,190		(@.9o)
Folly Farm Centre development		2,555371		(73,729)	2,4S1,442
Folly Farm volunteer training base		68544		(1,451)	67,093
Freehold land and building funds
Hellenge Hill		86,050			86,050
Puxton Moor		361,529			361+29
Walborough		55,000			55,000
Clapton Moor		185344			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
Leasehold land and building funds
Bennett's Patch and White's
Paddock		288,042		(8,297)	2?9,745
Total		5,915498	907,971	(673892)	6,149,777

				Tangible Fixed Assets	Other Net Assets	Total
Revenue funds
Blines / Living Landscapes					52,796	52„?96
Folly Wellbeing Garden					1,359	1,359
Feed Bristol project					12,971	12r971
Avon Gorge Project					10,000	10,000
Bennett's Patch and	White's Paddock				21,117	21,117
Justin Smith Endowment			Fund		4,471	4,471
North Somerset Levels and Moors					11,386	11,386
My Wild City
My Wild Child					99,514	99,514
Wellbeing through Nature					3,330	3,330
Bristol Avon Catchment			Project
Newbridge Slopes					15,000	15,000
BACM Truck depreciation			fund	12,350		12,350
Minibus depreciation	fund
Wild Paths					40	40
Feed Bristol depreciation			fund	3,463		3,463
Says Court					1,155	1,155
Ford Galaxy depreciation			fund	3,339		3,339
Uphill &.Walborough					33,401	33,401
Save our Badgers					12,513	12,513
Fursman —tosupport	Bristol work				23,9l2	23,912
Learning - IMAYLA					8,000	8,000
Nailsea Wetlands					21,666	21,666
Puxton					45,033	45,033
Bathurst Basin Research					495	495
GW Delivery Hub					9.094	9,094
Carbon Offsetting					20,000	20,000
Hutton Wood					11,000	11,000
Wellbeing 2					12,407	12,407
Land Purchase					125,000	125,000
Bristol Avon Catchment		Market			133,202	133,202
Clifton Garden Society					4,000	4,000

Legacy JAllan —'Elderly'				10,000	10,000
Beaver Project Fundraising				16,827	16,&27
GW Engagement Hub				36,973	36,973
Appeal funds
Summer 15Appeal				1,262	1,262
Property improvement	funds
Folly Farm sewage treatment			6,264		6,264
Folly Farm			21,933		21,933
Folly Farm Access Trail			10,487		10,487
Willsbridge —landfill
Willsbridge			12,447		12,447
Clapton Moor (5oYears)			3~06		32,106
Weston Moor			6,334		6834
Walborough			3,757		3,757
Goblin Combe (5oYears)			4,012		4,012
Weston BigWood (5oYears)			10,389		10,389
Puxton Moor			54,134		54,134
Nature Reserves fund			13,706		13,706
HLF Conservation fund			28,540		28,540
Conservation -reserves	fund		16,217		16,217
Grow Wilder
Folly Farm Centre development			2,649,251	(167,809)	2,4Sl,442
Folly Farm volunteer training base			67093		67,093
Freehold land and building funds
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			279,745		279,745
Total restricted funds			5,559,662	590,115	6,149,7?7
Unrestricted designated	—land at Goblin Combe		825,000		825,000
Unrestricted designated	—legacy —Fundamental	LTFund		1,167,630	1867,630
Unrestricted designated	—Ash Dieback			400,000	400,000
Unrestricted designated	—funds			80,675	80,675
Unrestricted designated	funds —Total		825,000	1,648,305	2473,305
Unrestricted funds —general			241,591	473,732	715323
Total unrestricted general funds			241,591	473,732
Total funds			6,626,253	2,712,152	9838,405

				Group	Group	Charity	Charity
				2022	2021	2022	2021
				6	6	6	6
Strategic opportunities		and development		35,937	122,869	35,937	122,869
Landlord repairs	—Folly Farm			44,738	41,738	44,738	41,738
Ash Dieback fund				400,000		400,000
Legacy —Fundamental		long-term	fund	1,167,630	1,100,000	1,167,630	1J.00,000
Designated heritage land —Goblin			Combe	825,000	825,000	825,000	825,000
Total designated	funds			2,473305	2,089,607	2,473,305	2,089,607