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2020-12-31-accounts

Page
Reference and Administrative
Details		 ofthe Charity, its Trustees and Advisers
Trustees'
Report
Trustees'
Responsibilities
Statement		 13
Independent
Auditors'
Report on the		 Financial Statements 14-17
Consolidated
Statement of Financial		 Activities 18
Consolidated
Balance Sheet		 19
Charity Balance Sheet 20
Consolidated
Statement ofCash Flows		 21
Notes to the Financial Statements 22-42
Trustees E Bottril
C L Burt (resigned 15 December 2020)
M Green
M Howarth (resigned 15December 2020)
V E Morriss (appointed 15December 2020)
J Parker (appointed 15 December 2020)
M Smith
R Walker
L Grant
M Mintram
Company registered
number 04965522
Charity registered
number 293190
Registered office The Great Oak Hall
Westonbiit, The National Arboretum
Tetbury
Gloucestershire
GL8 8QS
Chief executive officer M Coe
Independent auditors Bishop Fleming LLP
Chartered Accountants
Statutory
Auditors
10Temple Back
Bristol
BS16FL
Bankers Lloyds Bank PLC
14Castle Street
Cirencester
Gloucestershire
GL7 1QJ
CAF Bank Ltd
25 Kings
Hill		 Avenue
West Mailing
Kent
ME194JQ
CCLA Investment Management Ltd
80Cheapside
London
EC2V 6DZ

Unrestricted Restricted Total Total
funds funds funds funds
Note 2020 2020f 2020 2019
F
INCOME FROM:
Donations
and legacies		 58,539 13,941 72,480 178,209
Charitable
activities		 1,260,539 1,260,539 1,225,993
Other trading
activities		 245,&03 245,803 21,817
Investments 2,744 2,744 7,004
Other income 54,963 54,963
TOTAL INCOME 1,622,588 13,941 1,636,529 1,433,023
EXPENDITURE ON:
Raising funds 7 312,527 312,527 51,882
Charitable
activities		 8 1,024,606 3,574 1,028,180 1,972,367
TOTAL EXPENDITURE 1,337133 3,574 1,340,707 2,024,249
NET MOVEMENT IN FUNDS 285,455 10,367 295,822 (591,226)
RECONCILIATION OF FUNDS:
Total funds brought forward 831,107 44,179 &75,286 1,466,512
Net movement
in funds		 285,455 10,367 295,822 (591,226)
TOTAL FUNDS CARRIED FORWARD 1,116,562 54,546 1,171,108 875,286

2020 2019
Note F f.
FIXEDASSETS
Intangible
assets		 11 7,813
Tangible assets 12 67,502 82,527
75,315 82,527
CURRENT ASSETS
Stocks 14 29,988
Debtors 15 71,359 84,341
Cash at bank and in hand 1,639,208 1,344,797
1,740,555 1,429,138
Creditors: amounts falling due within one
year 16 (635,411) (613,583)
NET CURRENT ASSETS 1,105,144 815,555
TOTAL ASSETS LESSCURRENT
LIABILITIES 1,180,459 898,082
Creditors: amounts falling due after more
than one year 17 (9,351) (22,796)
TOTAL NET ASSETS 1,171,108 875,286
CHARITY FUNDS
Restricted
funds		 18 54,546 44,179
Unrestricted
funds		 18 1,116,562 831,107
TOTAL FUNDS 1,171,108 875,286

Note 2020f 2019f
FIXEDASSETS
Tangible assets 12 66,377 82,527
Investments 13 1,000
67,377 82,527
CURRENT ASSETS
Debtors 15 129,352 84,341
Cash at bank and in hand 1,587,801 1,344,797
1,717,153 1,429,138
Creditors: amounts falling due within one
year 16 (600,197) (613,583)
NET CURRENT ASSETS 1,116,956 815,555
TOTAL ASSETS LESS CURRENT
LIABILITIES 1,184,333 898,082
Creditors: amounts falling due after more
than one year 17 (9,351) (22,796)
TOTAL NET ASSETS 1,174,982 875,286
CHARITY FUNDS
Restricted
funds		 18 54,546 44,179
Unrestricted
funds		 18 1,120,436 831,107
TOTAL FUNDS 1,174,982 875,286

2020 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash used
in operating
activities		 313,927 (564,563)
CASH FLOWS FROM INVESTING ACTIVITIES
Dividends,
interests
and rents from investments		 2,744 7,004
Purchase
offixed assets		 (22,260) (38,084)
NET CASH USED IN INVESTING ACTIVITIES (19,516) (31,080)
CHANGE
IN CASH AND CASH EQUIVALENTS		 IN THE YEAR 294,411 (595,643)
Cash and cash equivalents
at the beginning
ofthe year		 1,344,797 1,940,440
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 1,639,208 1,344,797

Unrestricted Restricted Total Total
funds funds funds funds
2020 2020
F		 2020f 2019
Donations 52,423 13,941 66,364 113,209
Legacies 6,116 6,116 65,000
58,539 13,941 72,480 178,209
TOTAL 2019 130,449 47,760 178,209

Unrestricted Total Total
funds funds funds
2020f 2020 2019
E
Grants 1,000 1,000
Membership subscriptions 1,259,539 1,259,539 1,225,993
TOTAL 2020 1,260,539 1,260,539 1,225,993
Unrestricted Total Total
funds funds funds
2020f 2020 2019
Friends ofWestonbirt Arboretum Enterprises 239,705 239,705
Letting fees and commission relating to the Great Oak Hall 6,098 6,098 21,817
245,803 245,803 21,817
Unrestricted Total Total
funds funds funds
2020 2020 2019
2,744 2,744 7,004

Unrestricted Total Total
funds funds funds
2020 2020 2019
E
Other Unrestricted Government Grants 27,000 27,000
Coronavirus Job Retention Scheme grant income 27,963 27,963
54,963 54,963

Unrestricted Restricted Total Total
funds funds funds funds
2020 2020 2020 2019
f,
Friends of Westonbirt Arboretum Enterprises
Limited 186,570 186,570
Purchases for events 460 460 4,177
The Great Oak Hall expenses 180 180 9,894
Donated facilities - The Great Oak Hall 5,625 5,625 5,625
Fundraising and Trading Staff Costs 119,692 119,692 32,186
312,527 312,527 51,882
TOTAL 2019 51,839 43 51,882

Activities
undertaken Support Total Total
directly costs funds funds
2020 2020 2020 2019
Direct and support costs 581,850 446,330 1,028,180 1,972,367
TOTAL 2019 1,599,130 373,237 1,972,367
Analysis ofdirect costs
Activities
undertaken Total Total
directly funds funds
2020 2020f 2019
F
Arboretum access rights 481,863 481,863 551,151
Grant Expenditure 15,583 15,583 202,960
Arboretum Development Fund expenditure (Silk Wood
House) 750,000
Membership Activities 29,695 29,695 38,959
Westonbirt magazine costs 49,084 49,084 50,435
Donated facilities - The Great Oak Hall 5,625 5,625 5,625
581,850 581,850 1,599,130

Supporting Total Total
Activities funds funds
2020 2020f 2019
Staff costs 295,080 295,080 252,659
Depreciation 27,403 27,403 15,101
Other staff expenditure 1,015 1,015 2,593
Staff recruitment and development 10,314 10,314 6,548
Governance 18,179 18,179 19,423
Telephone 557 557 611
Rates 1,321 1 321 1,128
Utilities 2,374 2,374 3,399
Insurance 8,269 8,269 7,960
Printing,
post and		 stationary 1,267 1,267 1,703
General maintenance 2,978 2,978 3,863
Information technology 62,362 62,362 39,362
Marketing 302 302 2,102
Miscellaneous expenses 6,960 6,960 6,363
Bank charges 87 87 115
Accounting services 7,862 7,862 10,307
446,330 446,330 373,237
9. STAFF COSTS
Group Group Company Company
2020 2019f 2020 2019f
Wages and salaries 372,114 239,975 285,645 239,975
Social security costs 15,755 20,667 15,755 20,667
Contribution to defined contribution pension
schemes 26,903 24,203 26,903 24,203
414,772 284,845 328,303 284,845

Group Group
2020 2019
No. No.
20

INTANGIBLE ASSETS
Group
Goodwill
COST
Additions 9,567
At 31 December 2020 9,567
AMORTISATION
Charge for the year 1,754
At 31 December 2020 1,754
NET BOOK VALUE
At 31 December 2020 7,813
At 31 December 2019

Leasehold Fixtures and
improvements fittings ITassets Total
f.
COST OR VALUATION
At 1 January 2020 33,518 30,280 135,634 199,432
Additions 12,693 12,693
Acquired assets 19,876 19,876
At 31 December 2020 33,518 50,156 148,327 232,001
DEPRECIATION
At 1 January 2020 18,204 28,787 69,914 116,905
Charge for the year 1,675 994 25,482 28,151
Charge for assets acquired 19,443 19,443
At 31 December 2020 19,879 49,224 95,396 164,499
NET BOOK VALUE
At 31 December 2020 13,639 932 52,931 67,502
At 31 December 2019 15,314 1,493 65,720 82,527

Leasehold Fixtures and Computer
improvements fittings equipment Total
f.
COST OR VALUATION
At 1 January 2020 33,518 30,280 135,634 199,432
Additions 11,253 11,253
At 31 December 2020 33,518 30,280 146,887 210,685
DEPRECIATION
At 1 January 2020 18,204 28,787 69,914 116,905
Charge for the year 1,675 686 25,042 27,403
At 31 December 2020 19,879 29,473 94,956 144,308
NET BOOK VALUE
At 31 December 2020 13,639 807 51,931 66,377
At 31 December 2019 15,314 1,493 65,720 82,527
Investments
in
subsidiary
companies
Charity
COST OR VALUATION
Additions 1,000
AT 31 DECEMBER 2020 1,000
NET BOOK VALUE
AT 31 DECEMBER 2020 1,000

Name Company Registered Registered office or principal Principal activity
number place of business
Friends ofWestonbirt Arboretum 12410907 The Great Oak Hall, Westonbirt, Other retail sale of
Enterprises Limited The National
Arboretum,		 new goods in
Tetbury, Gloucestershire, specialised stores
United Kingdom, GLS 8QS
Class of Holding Included in
shares consolidation
Ordinary 100% Yes
The financial results o fthe subsidiary
fo		 r the year were:
Name Income Expenditure Profit/(Loss) Net
for the year liabilities
Friends ofWestonbirt Arboretum 285,668 (289,542) (3,874) (2,874)
Enterprises Limited

14. STOCKS
Group Group
2020f 2019
F
Finished goods and goods for resale 29,988
15. DEBTORS
Group Group Company Company
2020 2019 2020 2019
F
DUE WITHIN ONE YEAR
Trade debtors 2,120 9,938 2,120 9,938
Amounts
owed by group undertakings		 58,512
Prepayments and accrued income 69,239 74,403 68,720 74,403
71,359 84,341 129,352 84,341

Group Group Company Company
2020f 2019
F		 2020 2019f
Trade creditors 17,076 33,365 11,443 33,365
Other taxation and social security 38,003 22,886 31,969 22,886
Accruals and deferred income 580,332 557,332 556,7&5 557,332
635,411 613,583 600,197 613,583
Group Group Company Company
2020f 2019
F		 2020 2019
Deferred income at 1 January 476,702 439,528 476,702 439,528
Resources deferred during the year 539,874 476,702 539,&74 476,702
Amounts released from previous periods (476,702) (439,528) (476,702) (439,528)
539,874 476,702 539,874 476,702

Group Group Company Company
2020 2019 2020 2019
f. E
Deferred income 9,351 22,796 9,351 22,796

STATEMENT OF FUNDS - CU RRENT YEAR
Balance at
Balance at 1 31
January Transfers December
2020f Income Expenditure in/outf 2020
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Arboretum
Development		 Fund 472,351 143,287 615,638
Wood Centre 439 (439)
Quarantine
House		 28,428 28,428
Coppice Shelter 9,476 5,000 22,836 37,312
Community
Shelter		 58,845 16,000 (12,160) 62,685
Disability Transport 3,740 (3,680) (60)
Student Arborist
Fund		 1,695 (16,103) 14,408
Westonbirt
Signage Project		 830 1,233 1,335 3,398
Westonbirt
Car Park Project		 47,975 47,975
546,107 16,830 (13,111) 245,610 795,436
GENERAL FUNDS
General
Funds		 285,000 1,320,090 (1,034,480) (245,610) 325,000
Friends ofWestonbirt
Arboretum
Enterprises		 285,66& (289,542) (3,874)
285,000 1,605,758 (1,324,022) (245,610) 321,126
TOTAL UNRESTRICTED
FUNDS 831,107 1,622,588 (1,337,133) 1,116,562
RESTRICTED FUNDS
Community
Shelter		 16,662 12,241 (1,994) 26,909
Quarantine
House		 24,829 1,700 26,529
Coppice Shelter 2,6&8 (1,580) 1,108
44,179 13,941 (3,5?4) 54,546
TOTAL OF FUNDS 875,286 1,636,529 (1,340,707) 1,171,108

Balance at
Balance at 31
1 January Transfers December
2019 income Expenditure in/out 2019
F
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Arboretum
Development		 Fund 1,187,686 (750,000) 34,665 472,351
Westonbirt
Project Fund		 34,071 (71,928) 37,857
The Wood Centre 529 (87,704) 87,175
Community
Shelter		 58,845 58,845
Disability Transport 3,740 3,740
Student
Arborist
Fund		 1,481 (8,833) 9,047 1,695
Coppice Shelter 9,476 9,476
Shuttle Bus (8,280) 8,280
1,187,686 36,081 (926,745) 249,085 546,107
GENERAL FUNDS
General
Funds		 260,000 1,349,182 (1,080,261) (243,921) 285,000
TOTAL UNRESTRICTED
FUNDS 1,447,686 1,385,263 (2,007,006) 5,164 831,107
RESTRICTED FUNDS
Student Arborists
Fund		 5,164 (5,164)
Disability Transport 6,200 (6,200)
Community
Shelter		 12,162 10,500 (6,000) 16,662
Coppice Shelter 7,688 (5,000) 2,688
Quarantine
House		 1,500 23,372 (43) 24,829
18,826 47,760 (17,243) (5,164) 44,179
TOTAL OF FUNDS 1,466,512 1,433,023 (2,024,249) 875,286

ANALYS IS OF NET ASSETS BETWEEN FUND S - CURRENT PERIOD
Unrestricted Restricted Total
funds funds funds
2020f 2020f 2020f
Tangible fixed assets 67,502 67,502
Intangible fixed assets 7,813 7,813
Current assets 1,686,009 54,546 1,740,555
Creditors due within one year (635,411) (635,411)
Creditors due in more than one year (9,351) (9,351)
TOTAL 1,116,562 54,546 1,171,108

ANALY SIS O F NET ASSETS BETWEEN FUNDS - PRIOR PERIOD
Unrestricted Restricted Total
funds funds funds
2019 2019 2019
Tangible fixed assets 82,527 82,527
Current assets 1,384,959 44,179 1,429,138
Creditors due within one year (613,583) (613,583)
Creditors due in more than one year (22,796) (22,796)
831,107 44,179 875,286

RECONCILIATION OF NET MOVEMENT OF NET MOVEMENT OF NET MOVEMENT IN FUNDS TO NET FUNDS TO NET CASH FLOW FROM OPERATING FROM OPERATING
20. ACTIVITIES
Group Group
2020 2019
f.
Net
income/expenditure		 for the period (as per Statement of Financial
Activities) 295,822 (591,226)
ADJUSTMENTS FOR:
Depreciation
charges		 47,594 15,101
Amortisation
charges		 1,754
Interest Received (2,744) (7,004)
Decrease/(increase) in stocks (29,988)
Decrease/(increase) in debtors 12,982 (34,516)
Increase
in creditors		 8,383 53,082
Acquisition
offixed		 assets (19,876)
NET CASH PROVIDED BY/(USED IN) OPERATING ACTIVITIES 313,927 (564,563)

Group Group
2020 2019
Cash in hand 643,583 602,194
Notice deposits (less than 3 months) 995,625 742,603
TOTAL CASH AND CASH EQUIVALENTS 1,639,208 1,344,797
ANALYSIS OF CHANGES IN NET FUNDS
At 1 At 31
January December
2020 Cash flows 2020f
E
Cash at bank and in hand 1,344,797 294,411 1,639,208
1,344,797 294,411 1,639,208