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2022-12-31-accounts

Page
Reference and Administrative Details ofthe Charity, its Trustees and Advisers 1-2
Chairman's Statement 3-4
Trustees' Report 5-15
Trustees'
Responsibilities
Statement		 16
Independent Auditors'
Report		 on the Financial Statements 17-20
Consolidated Statement of Financial Activities
Consolidated Balance Sheet 22
Charity Balance Sheet 23
Consolidated Statement ofCash Flows 24
Notes to the Financial Statements 25-49
Trustees E Bottril (resigned E Bottril (resigned 4 May 2023)1 4 May 2023)1 4 May 2023)1 4 May 2023)1
0 Foster (appointed 7 July 2022)2
L Grant1
M Greenl
P Isherwood
(appointed		 7 July 2022)1
M Mintram,
Chair1,		 2,3,4
J Parker (resigned 8 December 2022)
M Smith, Treasurer2, 3
STroupe (appointed 7 July 2022)2
R Walker4
A Woods (appointed 7 July 2022)1
V Morriss (resigned 25 February 2023)
' Joint Working
Panel
~ Finance and Risk Panel
~ Enterprise
Board
4 Human Resources
Company registered
number 04965522
Charity registered
number 293190
Registered office The Great Oak Hall
Westonbirt, The National Arboretum
Tetbury
Gloucestershire
GL8 8QS
Company secretary H Turner
Chief executive officer F Willow (resigned 31/07/2022)
E Griffiths (appointed 01/08/2022)
Independent auditors Bishop Fleming
LLP
Chartered Accountants
Statutory Auditors
10Temple Back
Bristol
BS16FL

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
Note F E E
Income from:
Donations
and		 legacies 49,664 17,200 66,864 51,321
Charitable
activities		 1,423,746 1,423,746 1,376,737
Other trading
activities		 448,137 448,137 355,295
Investments 5,595 5,595 357
Other income 39,102 39,102 88,967
Total income 1,966,244 17,200 1,983,444 1,872,677
Expenditure
on:
Raising funds 539,432 539,432 414,859
Charitable
activities		 8 1,443,273 18,985 1,462,258 1,307,128
Total expenditure 1,982,705 18,985 2,001,690 1,721,987
Net movement in funds (16,461) (1,785) (18,246) 150,690
Reconciliation offunds:
Total funds brought forward 1,310,013 11„785 1,321,798 1,171,108
Net movement in funds (16,461) (1,785) (18,246) 150,690
Total funds carried forward 1,293,552 10,000 1,303,552 1,321,798

Note 2022 2021f
Fixed assets
Intangible
assets		 12 5,993 7,801
Tangible assets 13 32,947 42,253
Investments 14 1,000 1,000
39,940 51,054
Current assets
Debtors 16 282,655 161,792
Cash at bank and in hand 1,762,381 1,861,585
2,045,036 2,023,377
Creditors: amounts falling due within one
year 17 (750,437) (743,282)
Net current assets 1,294,599 1,280,095
Total assets less current liabilities 1,334,539 1,331,149
Creditors: amounts falling due after more
than one year 18 (2,638) (9,351)
Total net assets 1,331,901 1,321,798
Charity funds
Restricted
funds		 19 10,000 11,785
Unrestricted
funds		 19 1,321,901 1,310,013
Total funds 1,331,901 1,321,798
IN A Mintra IN A Mintra
Chair
Date: l 8 7 ZZ

2022 2021
E
Cash flows from operating activities
Net cash generated
from operating
activities		 (20,337) 269,460
Cash flows from investing activities
Interest received 5,595 357
Loss/(gain)
on disposal offixed assets		 62 12,572
Purchase of intangible
assets		 (9,042)
Purchase offixed assets (27,050) (12,893)
Net cash used in investing activities (21,393) (9,006)
Change
in cash and cash		 equivalents in the year (41,730) 260,454
Cash and cash equivalents at the beginning of the year 1,899,662 1,639,208
Cash and cash equivalents at the end of the year 1,857,932 1,899,662

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
DONATIONS
Donated facilities 11,250 11,250 11,250
Other donations 19,414 17,200 36,614 40,071
Legacies 19,000 19,000
49,664 17,200 66,864 51,321
TOTAL 2021 45,621 5,700 51,321

Unrestricted Total Total
funds funds funds
2022 2022 2021
E E
Membership subscriptions 1,423,746 1,423,746 1,376,737
4. INCOME FROM OTHER TRADING ACTIVITIES
Income from fundraising events
Unrestricted Total Total
funds funds funds
2022f 2022
E		 2021
E
Friends ofWestonbirt Arboretum Enterprises 440,461 440,461 339,975
Letting fees and commission relating to the Great Oak Hall 7,676 7,676 15,320
448,137 448,137 355,295
5. INVESTMENT INCOME
Unrestricted Total Total
funds funds funds
2022 2022 2021
E F E
Investment income 5,595 5,595 357

Unrestricted Total Total
funds funds funds
2022 2022 2021
E E E
Government grants 4,000 4,000 17,900
Coronavirus Job Retention Scheme grant income 20,452
Recharges from Forestry England 35,102 35,102 50,615
39,102 39,102 88,967

FUNDRAIS ING
TRADING EXP		 ENSES
2022 2021
Friends of Westonbirt
Arboretum		 Enterprises Limited 340,185 253,228
Purchases for events 10,071 5,492
The Great Oak Hall expenses 669 748
Donated
facilities - office space		 (50%oftotal) 5,625 5,625
Fundraising staff costs 75,195 46,512
Trading staff costs 107,687 103,254
539,432 414,859

Activities
undertaken Support Total Total
directly costs funds funds
2022 2022 2022 2021
F F F F
Charitable Activities 1,006,142 456,116 1,462,258 1,307,128
TOTAL 2021 846,459 460,669 1,307,128
ANALYSIS OF DIRECT COSTS
Activities
undertaken Total Total
directly funds funds
2022 2022 2021
F F F
Arboretum access rights 728,439 728,439 637,252
Grant expenditure 159,023 159,023 110,233
Membership activities 66,238 66,238 37,371
Westonbirt magazine costs 46,817 46,817 55,978
Donated facilities - office space (50%oftotal) 5,625 5,625 5,625
1,006,142 1,006,142 846,459

Supporting Total Total
Activities funds funds
2022 2022 2021
E
Staff costs 272,643 272,643 267,031
Staff costs - Project Manager recharged to Forestry England 35,102 35„102 36,707
Depreciation 22,893 22,893 22,497
Other staff expenditure 3,341 3,341 2,186
Staff recruitment and development 21,122 21,122 7,315
Governance 10,775 10,775 12,844
Telephone 689 689 1,242
Rates 941 941 979
Utilities 5,918 5,918 2,854
Insurance 9,641 9,641 8,082
Printing,
post		 and stationery 1,141 1,141 523
General maintenance 2,092 2,092 2,734
Information technology 58,714 58,714 55,103
Marketing 859 859
Miscellaneous expenses 3,504 3,504 17,876
Bank charges 1,359 1,359 158
Accounting services 5,444 5,444 2,668
Sundry expenses 299
Redundancy costs 7,000
Loss on disposal ofsoftware 12,571
(Profit)/loss on disposal offixed assets (62) (62)
456,116 456,116 460,669

STAFF CO STS
Group Group Company Company
2022 2021 2022 2021
F E F
Wages and salaries 443,664 410,939 348,832 323,511
Social security costs 28,802 29,408 23,877 25,556
Contribution to defined contribution pension
schemes 39,039 33,827 31,109 28,580
511,505 474,174 403,818 377,647

Group Group Company Company
2022 2021 2022 2021
F
25 23 14

Computer
softwaref Goodwill
F		 Total
COST
At 1 January 2022 9,042 9,567 18,609
At 31 December 2022 9,042 9,567 18,609
AMORTISATION
At 1 January 2022 1,241 3,667 4,908
Charge for the year 1,808 1,914 3,722
At 31 December 2022 3,049 5,581 8,630
NET BOOK YALUE
At 31 December 2022 5,993 3,986 9,979
At 31 December 2021 7,801 5,900 13,701

12. INTANGIBLE ASSETS (CONTINUED)
COMPANY
Computer
software
E
COST
At 1 January 2022 9,042
At 31 December 2022 9,042
AMORTISATION
At 1 January 2022 1,241
Charge for the year 1,808
At 31 December 2022 3,049
NET BOOK VALUE
At 31 December 2022 5,993
At 31 December 2021 7,801

Leasehold Fixtures and
improvements fittings ITassets Total
E F E
COST OR VALUATION
At 1 January 2022 33,518 53,346 114,925 201,789
Additions 13,009 14,041 27,050
Disposals (19,682) (41,164) (60,846)
At 31 December 2022 33,518 46,673 87,802 167,993
DEPRECIATION
At 1 January 2022 21,555 49,828 84,456 155,839
Charge for the year 1,676 2,865 20,234 24,775
On disposals (19,682) (41,102) (60,784)
At 31 December 2022 23,231 33,011 63,588 119,830
NET BOOK VALUE
At 31 December 2022 10,287 13,662 24,214 48,163
At 31 December 2021 11,963 3,518 30,469 45,950

Leasehold Fixtures and Computer
improvements fittings equipment Total
E E F E
COST OR VALUATION
At 1 January 2022 33,518 30,280 113,485 177,283
Additions 11,841 11,841
Disposals (19,682) (41,164) (60,846)
At 31 December 2022 33,518 10,598 84,162 'I28,278
DEPRECIATION
At 1 January 2022 21,555 29,939 83,536 135,030
Charge for the year 1,676 205 19,204 21,085
On disposals (19,682) (41,102) (60,784)
At 31 December 2022 23,231 10,462 61,638 95,331
NET BOOK VALUE
At 31 December 2022 10,287 136 22,524 32,947
At 31 December 2021 11,963 341 29,949 42,253

Investments
in
subsidiary
companies
CHARITY F
COST OR VALUATION
Additions 1,000
AT 31 DECEMBER 2022 1,000
NET BOOK VALUE
AT 31 DECEMBER 2022 1,000

Name Company Registered office or principal office or principal office or principal Principal Principal activity
number place ofbusiness
Friends of Westonbirt 12410907 The Great Oak Hall, Westonbirt, Retail sale of new
Arboretum Enterprises Limited The National Arboretum, Tetbury, goods in on site shop
Gloucestershire, United Kingdom,
GL8 8QS
Class of Holding Included
in
shares consolidation
Ordinary 100'io Yes
Name Income
E		 Expenditure f Profit/(Loss)
for the year		 Net
liabilities
F
Friends of Westonbirt Arboretum 444,461 (472,810) (28,349) (28,349)
Enterprises Limited

Group Group
2022f 2021f
Finished goods and goods for resale 55,800 51,603
DEBTORS
Group Group Company Company
2022f 2021
f		 2022
f		 2021
f
DUE AFTER MORE THAN ONE YEAR
Amounts owed by group undertakings 160,484 56,798
160,484 56,798
DUE WITHIN ONE YEAR
Trade debtors 5,260 1,039 5,260 1,039
Amounts owed by group undertakings 7,430 8,360
Prepayments and accrued income 114,220 98,105 109,481 95,595
119,480 99,144 282,655 161,792

Group Group Company Company
2022f 2021f 2022
f.		 2021f
Trade creditors 65,862 28,032 54,133 13,684
Other taxation and social security 41,533 48,556 29,636 38,308
Other creditors 1,170
Accruals and deferred income 676,599 702,323 666,668 691,290
785,164 778,911 750,437 743,282
Group Group Company Company
2022
f.		 2021f 2022f 2021
E
Deferred income at 1 January 642,901 539,874 642,901 539,874
Resources deferred during the year 622,788 642,901 622,788 642,901
Amounts released from previous periods (642,901) (539,874) (642,901) (539,874)
622,788 642,901 622,788 642,901

Group Group Company Company
2022f 2021 2022
f		 2021
f.
Deferred income 2,638 9,351 2,638 9,351

Balance at
Balance at 1 31
January Transfers December
2022f Income
E		 Expenditure in/out 2022
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Arboretum
Development		 Fund 785,804 (440,829) 344,975
Westonbirt
Car Park		 Project 47,975 (23,000) 24,975
Westonbirt
Signage		 Project 3,398 3,398
Coppice Shelter 37312 (21,571) 9,000 24,741
Community
Shelter		 42,096 (14,945) 27,151
Quarantine
House		 28,428 (13,267) (9„000) 6,161
Student Arborist
Fund		 (20,878) 85,878 65,000
Small Grants
fund		 (28,877) 58,877 30,000
Global Conservation Consortia (17,500) 17,500
PhD Student
UWE		 25,000 25,000
Silkwood Regeneration 82,500 82,500
Interpretation
Project		 10,000 10,000
Westonbirt
Community		 Co-
ordinator 73,000 73,000
Westonbirt
Tree Conservation
Management 180,000 180,000
Community
grant giving		 fund 25,000 25,000
945,013 (140,038) 116,926 921,901
GENERAL FUNDS
General Funds 365,000 1,521,783 (1,369,857) (116,926) 400,000
FoWA Enterprises 444,461 (472,810) (28,349)
365,000 1,966,244 (1,842,667) (116,926) 371,651
TOTAL UNRESTRICTED
FUNDS 1,310,013 1,966,244 (1,982,705) 1,293,552

Balance at
Balance at 1 31
January Transfers December
2022 Income Expenditure in/out 2022
E E E
RESTRICTED FUNDS
Community Shelter 7,200 (7,200)
Quarantine House 10,677 (10,677)
Coppice Shelter 1,108 (1,108)
Core Costs 10,000 10,000
11,785 17,200 (18,985) 10,000
TOTAL OF FUNDS 1,321,798 1,983,444 (2,001,690) 1,303,552

Balance at
Balance at 31
1 January Transfers December
2021 Income Expenditure in/out 2021
F E
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Arboretum Development Fund 615,638 170,166 785,804
Quarantine House 28,428 28,428
Westonbirt Signage Project
Coppice Shelter 37,312 37,312
Community Shelter 62,685 (20,589) 42,096
Quarantine House
Student Arborist
Fund		 (20,670) 20,670
Westonbirt Signage Project 3,398 3,398
Westonbirt Car Park Project 47,975 47,975
795,436 (41,259) 190,836 945,013
GENERAL FUNDS
General Funds 325,000 1,494,245 (1,264,040) (190,205) 365,000
FoWA Enterprises (3,874) 372,732 (368,227) (631)
321,126 1,866,977 (1,632,267) (190,836) 365,000
TOTAL UNRESTRICTED
FUNDS 1,116,562 1,866,977 (1,673,526) 1,310,013
Balance at
Balance at 31
1 January Transfers December
2021 Income Expenditure in/out 2021
E E
RESTRICTED FUNDS
Community Shelter 26,909 (26,909)
Quarantine House 26,529 5,700 (21,552) 10,677
Coppice Shelter 1,108 1,108
Core Costs
54,546 5,700 (48,461) 11,785
TOTAL OF FUNDS 1,171,108 1,872,677 (1,721,987) 1,321,798

Unrestricted Restricted Total
funds funds funds
2021f 2021f 2021f
Tangible fixed assets 45,950 45,950
intangible
fixed assets		 13,701 13,701
Current assets 2,038,624 11,785 2,050,409
Creditors due within one year (778,911) (778,911)
Creditors
due in more than one year		 (9,351) (9,351)
TOTAL 1,310,013 11,785 1,321,798
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING
21. ACTIVITIES
Group Group
2022 2021f
Net income/expenditure for the year (as per Statement of Financial
Activities) (18,246) 150,690
ADJUSTMENTS FOR:
Depreciation
charges		 24,775 21,873
Amortisation
charges		 3 722 3,154
Interest on investments (5,595) (357)
Increase
in stocks		 (4,197) (21,615)
Increase
in debtors		 (20,336) (27,785)
Increase/(decrease) in creditors (460) 143,500
NET CASH PROVIDED BY/(USED IN) OPERATING ACTIVITIES (20,337) 269,460

ANALYSIS OF CASH AND CASH EQUIVALENTS ANALYSIS OF CASH AND CASH EQUIVALENTS ANALYSIS OF CASH AND CASH EQUIVALENTS
Group Group
2022 2021
E
Cash
in hand		 758,485 903,707
Notice deposits (less than 3months) 1,099,447 995,955
TOTAL CASH AND CASH EQUIVALENTS 1,857,932 1,899,662
ANALYSIS OF CHANGES IN NET DEBT
At 1 At 31
January December
2022 Cash flows 2022
E F
E
Cash at bank and in hand 1,899,662 (41,730) 1,857,932
1,899,662 (41,730) 1,857,932