2023-03-31-accounts

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Barn Owl Trust Annual Report 2022 - 2023

WATERLEAT, ASHBURTON, DEVON TQ13 7HU - (01364) 255256 - www.barnowltrust.org.uk Reg Charity No: 299 835

Conserving the Barn Owl and its Environment BARN OWL TRUST ANNUAL REPORT 2022 - 2023 1

Charity Information

Barn Owl Trust

Waterleat Ashburton Devon TQ13 7HU 01364 653026 / 255256 info@barnowltrust.org.uk

www.barnowltrust.org.uk

Registered Charity number 299 835 BOT Environmental Enrolment Number 203 178

Trustees: Keith Grant (1990) Frances Ramsden (1988) Kevin Keatley (2010) Ed McNeil (2020) Hon Treasurer: Mark Pountney (2002) Secretary: Gill Gant Minutes: Kaye Thomas, Anne-Marie Glenn Management Team:

Simon Wilson (2000)

David Ramsden - Head of Conservation	David Ramsden - Head of Conservation	Gill Gant - Ofce Manager
Independent Examiners:	Solicitors:	Bankers:
Francis Clark LLP	Wollen’s	Triodos Bank UK	Lloyds TSB
Chartered Accountants	Carlton House	Deanery Rd	31 Fore Street
Sigma House, Oak View Close	30 The Terrace	Bristol	Totnes
Edginswell Park	Torquay, Devon TQ1 1BS	BS1 5AS	Devon TQ9 5HH
Torquay, Devon TQ2 7FF

The stated objective of the Trust ‘is to advance the conservation of wildlife, especially the Barn Owl and other endangered species, to provide them with a safe breeding environment, with the object of encouraging the re-creation and preservation of appropriate ecological conditions that they may be provided with the means to continue and flourish in as natural an environment as possible’.

The main areas of the Trust’s work are practical conservation, education, provision of information and research. The Trust also responds to live owl emergencies and provides a sanctuary and rehabilitation facility for injured owls. The Trust became a registered charity in 1988.

Practical conservation and rehabilitation work takes place in South West England (mainly Devon and Cornwall), but all other areas of work have national (and sometimes international) significance: e.g. the free information and advice service is available by post, email, telephone and via the worldwide web. Our research work is relevant throughout the UK and beyond.

The Trust also leases 26 acres of land from the Barn Owl Legacy Trust (BOLT) which was purchased with a legacy in 2001. This is known as the Lennon Legacy Project and is managed entirely for wildlife. What was once intensively grazed pasture has become a haven for birds, butterflies, flowers and insects under BOT management. Monitoring and recording the ever-increasing biodiversity and promoting habitat creation by others is a significant part of the Trust’s work.

TRUST STAFF TRUST VOLUNTEERS OFFICE MANAGER : Gill Gant HONORARY SOLICITORS : Wollen’s HEAD OF CONSERVATION : David Ramsden MBE VETS : Veterinary Hospital (Estover) SENIOR CONSERVATION : Matthew Twiggs City Vets (Exeter) Westmoor Vets (Tavistock) OFFICER BTO RINGING COORDINATOR : Keith Grant CONS. & SCIENCE OFFICER : Mateo Ruiz ASSISTANT CONS OFFICER : Pip Laker EDUCATION VOLUNTEER : Baley the Barn Owl Tim Wilkins Holly Stewart LIVE OWL EMERGENCY HELP Fiona Anderson & OWL TRANSPORTATION : Margaret Rhodes Digital Media Officer : Kaye Thomas Bill Bishop, Sylvia Marshall INTERN : Harry Hingston Esther Van Delft ADMIN ASSISTANTS : Marianne Bryan PRACTICAL SUPPORT : Kim Baker Anne-Marie Glenn Tony Hulatt Jessica Munday . Vanessa Lewis FEEDBACK MAGAZINE : Marianne Bryan GENERAL ASSISTANCE LEGACY PROJECT : Sam Tully Lisa Fordham Ambios Trainees Jackie Atkinson Rick Barton PRACTICAL SUPPORT : Jasmin Ramsden Caroline Fawell Judith Read Saleh Alfulaij Joel Turnbull Chris Marshall Kim & Ed McNeil Steve Martin Chris Allen Di Hawkings Lisa Fordham Tim Dowling Emily Smith Diane Baker Margaret Rhodes Jeanne Silvestri Aiden Lawley Emily Peacock Michael Park Western Power SCHOOL VISITS/TALKS : David Ramsden Hazel Gruber Plymouth Uni Students Distribution (WPD) Mateo Ruiz Barn Owl Trust staff and volunteers often have several roles, only their main COMPUTER/IT SUPPORT : Alan Lewis areas of work are listed here. ACCOUNTS : Frances Ramsden * Indicates those leaving during the period of this report

BOT Environmental

BOT Environmental is an Enrolled Body under the Landfill Tax Credit Scheme. It was set up in 1998 to allow the Trust to apply for grants from landfill operators who can give money to community or environmental projects rather than pay tax to central government. There was no BOT Environmental activity in the year and both the opening and the closing balance of the fund at the year end was £0.

Cover photo: Alastair Marsh

BARN OWL TRUST ANNUAL REPORT 2022 - 2023

- 2022 2023 Annual Report

Welcome to the Annual Review of our last financial year 20222023. The year began with our Barn Owl Ecology, Surveys and Signs (BOESS) course going online. Because of Covid our inperson courses stopped in March 2020 resulting in a waiting list, this meant that seventy of the 189 people who completed the course during the year signed up in April. Work on the Advanced Barn Owl Surveying and Mitigation (ABOSM) course is in preparation, and we hope to have it completed for April 2024.

has been working on a new and updated presentation – ‘Flying into the Future’ which should be ready to present in the next financial year. Also, during the year an upgrade of our website began. This involves creating hundreds of new pages in a new style (theme) and transferring the content which will result in a ‘new-look’ mobile-friendly site. This work is due to be completed in the next financial year.

Despite our website having plans and videos on how to make nestboxes, we sold 656 boxes during the year. Our income from sales was less than the previous year as in January 2022 we had to register for VAT as income from nestboxes (and their carriage) took us over the VAT threshold. We made the decision to hold the prices and absorb VAT cost and the increase in materials ourselves. Sale of boxes is a significant source of income which helps support the cost of running our Conservation Team.

We also published our State of the UK Barn Owl Population 2021 in April, using data collected from 37 groups across the UK. The year showed a promising start for Barn Owls with overall nesting occupancy 9% higher than average. However, despite the overall optimistic start of the breeding season, visits to 5,669 sites showed the brood size was 7% below the average of all previous years and only revealed a slight improvement upon the poor year of 2020. Here in Devon our annual monitoring visits showed both nesting occupancy and average brood size were above the longterm average. However, absence rate was also above average, meaning many sites were left untenanted.

There have been several staff changes during the year. We were very sorry to lose Senior Conservation Officer Matt Twiggs when he moved on to work for Natural England after sixteen years here. New staff have joined our conservation, admin and nestbox teams.

Guided walks around our 26-acre nature reserve, the Lennon Legacy Project (LLP), resumed in April and included four winter bird walks. The site has benefitted tremendously during the year by the employment of intern Harry Hingston, as trainee Reserve and Volunteer Co-ordinator in July. This has meant that a tremendous amount of practical work and wildlife monitoring was possible. We purchased two wildlife trail cameras which revealed amongst many other things, a visiting Woodcock in daylight, a Red-Listed species.

A significant legacy from Peter Blood and other legacies during the year enabled the Trustees to apportion funds for the rebuild of the office. The existing wooden building was originally built just after the second World War with additional insulation and extensions built when we started using it as an office in the early 1990’s. In 2011 we had a purpose-built Meeting Room added using funds from a legacy from Norman Alderson. With the old offices needing significant repairs and redecoration, the Trustees decided that replacing them with an energy efficient new build, to the same standard as the Meeting Room, would be more cost effective than trying to keep the old building going. It would also be a more pleasant environment for the staff and volunteers, helping to future-proof the Trust. Although a significant outlay is needed for the rebuild, we expect to see savings in energy consumption and a return on the expenditure over time, rather like the solar panels which were installed in 2012 and made possible by a legacy from Peggy May Fullman. Thanks must go to Darren Thomas of A-Tec Design for designing the building and doing the drawings for the planning application and building control. We are really grateful for his support.

At the beginning of June, Western Power Distribution (WPD) apprentices returned to the site and replaced the bridges and boardwalks along the Apprentice Path, originally built by other WPD apprentices in 2010. They also began work on the first of three field shelters planned for the reserve, the materials for the first shelter and for the bridge and board walk restorations were provided by Western Power. This field shelter in the main field was completed by staff and volunteers in April 2023. We continued to record and report on the monthly changes in our online Wildlife Diary.

In September Senior Conservation Officer Matt Twiggs and Conservation and Science Officer Mateo Ruiz visited the Ulster Wildlife Trust (UWT). The visit included a trip to UWT’s new land at their Slievenacloy Reserve in the Belfast Hills, a farm visit, a Barn Owl Working Group meeting at Castle Espie, and a visit to a Barn Owl nest site owned by the National Trust.

Prior to the Pandemic the Trustees had proposed and agreed to convert the Trust from a Registered Charity to a Charitable Incorporated Organisation (CIO) making it easier to recruit Trustees by limiting personal liability. Following approval at the Trustee Meeting of 27/10/2022 of a draft CIO constitution, a new CIO was registered by the Charity Commission on 21/12/2022. During the next financial year, we plan to transfer the assets and facilitate a smooth and seamless transition of legal status from the Charitable Trust called The Barn Owl Trust (Charity Number 299835) to a CIO called Barn Owl Trust (1201419).

The ‘Wings of Change’ presentation for schools and youth groups has been a staple part of the Trust’s work since 1988 and is given in-person, on-line and is available on DVD. This year the team

Management Information

An amazing £700,000 legacy from Gillian Grimwood, was notified to us during the year covered by this report but received in the next financial year. This is the largest legacy, by far, that the Barn Owl Trust has ever received. As with all legacy income, the Trustees want to use the funds most effectively to ‘conserve Barn Owls and the Environment’. Because this was such a large amount, an Extraordinary Trustees Meeting was held in May 2023 where ideas generated by the staff, volunteers and trustees were discussed and a plan was drawn up. The legacy has been ringfenced by the Trustees as Designated Funds.

The Barn Owl Trust was constituted in December 1987 and became a national registered charity in July 1988, it is governed by a Trust Deed. The objectives of the Trust, as stated in our Deed, are ‘the conservation of wildlife, especially the Barn Owl and the preservation and re-creation of appropriate ecological conditions to provide a natural environment for wildlife to flourish’.

The Trust has five Trustees. The year of their appointment is listed next to their names in the Charity Information. New Trustees are chosen by the existing Trustees, when required, on the basis of their relevant expertise.

With climate change increasing rapidly and nature declining globally at rates unprecedented in human history the Climate and Ecological Emergency must be our focus in coming years. It is essential that sustainability is the key to everything we do now, not just at work but in our whole lives. We will, as always continue to give environmental and ethical consideration to all of our activities here at the Trust and to the purchase of resources.

The number of Trustees is required to be between three and five, and in the event of the number falling below three the remaining Trustees may only act for the purpose of appointing additional Trustees and for no other purpose.

The Trust is now in its 35th year and we have a great team here, together we have achieved a tremendous amount over the last three and a half decades. On behalf of all of the Trustees, I would like to thank our staff, our volunteers and everyone that has supported us and who have made this possible. T ogether we can make a world of difference - Thank You All

The Trustees have full and unrestricted powers of investing monies as decided by a majority. The Trustees have adopted a formal policy on general financial reserves (see page 16).

Day-to-day running of the Trust is the responsibility of the Management Team (Senior Staff) who are line-managed by and liaise regularly with individual Trustees and report at quarterly Trustees meetings. 

Keith Grant Chair of Trustees, July 2023

BARN OWL TRUST ANNUAL REPORT 2022 - 2023

Conservation Report

dedicated to the LLP has enabled a tremendous amount of practical work and wildlife monitoring. Two wildlife trail cameras recorded, amongst many other things, a Woodcock feeding in daylight - another Red Listed species. Harry has greatly increased the number of volunteers and a wide range of tasks including the laying of the North Park hedge were completed.

State of the UK Barn Owl Population 2022

Despite not sowing any, Fodder Radish and Corn Marigold dominated our Winter Bird Food Crop completely negating results from the seed mixture we’d paid for! Fortunately, the birds and the pollinators didn’t seem to mind. Linnets returned to the site in July 2022 and their numbers built up through the winter peaking at 500+ in March 2023.

At the beginning of June, Western Power Distribution (WPD) apprentices returned to the site and replaced the bridges and boardwalks along the Apprentice Path, originally built by other WPD apprentices in 2010. They also began work on the first of three Field Shelters planned for the reserve, the materials for the first shelter and for the bridge and board walk restorations were provided by Western Power. All three will provide shelter for the resident goats, Swallows, Bats, and Barn Owls plus a small mammal feeding station.

The most up-to-date figures on the UK Barn Owl population were published in our report: State of the UK Barn Owl Population 2022 based on results provided by 44 independent monitoring groups who between them checked 5,404 potential nest sites. 2022 was generally a very good year for breeding Barn Owls across the UK. Nesting occupancy was 37% above the average value, with an impressive 1,807 active nests recorded. Increases of over 50% in nesting occupancy were recorded in Cheshire, Leicestershire, Oxfordshire, Shropshire, Somerset, Staffordshire, Ulster, Warwickshire, Wiltshire and Yorkshire. Only West Berkshire (-5%), Buckinghamshire (-10%), Galloway (-8%), Jersey (-22%) and Sussex (-6%) reported declines in nesting occupancy. Despite the substantial increase in active Barn Owl nests, the overall mean brood size was only 3% higher than the average of all previous years. Across regions, the greatest increases in brood size were seen in East Cleveland (33%), Northumberland (27%), Somerset (33%), Suffolk (35%) and Wiltshire (27%). Only Jersey (-52%) and Warwickshire (-19%) observed noticeable decreases in brood size.

WPD Apprentice Project 2022 Photo: David Ramsden

We checked sixty-one of our own annual monitoring sites in Devon and Cornwall and found very similar results to the national picture - a good year for nesting occupancy but average in terms of brood size. We did find two pairs breeding simultaneously within eighty meters of each other, a close second to our ‘closest nests record’ of 60 metres.

In the financial year 2018-2019 we marked out three areas of 10x10 metre quadrats where we managed creeping thistle in different ways with the aim of publishing a report with recommendations as to the most effective way to deal with this invasive species in rough grassland. This year we counted the thistles again in July to discover whether there have been any after effects of the various management prescriptions. The report, being compiled by Dr Mateo Ruiz in his role as Conservation and Science Officer is due to be completed in the coming financial year.

The Lennon Legacy Project – our nature reserve

Visiting Ulster Wildlife Trust

I n September, our Senior Conservation Officer Matt Twiggs and Conservation and Science Officer Mateo Ruiz visited the Ulster Wildlife Trust (UWT). The possibility of a visit had initially been discussed as far back as Autumn 2019, but the trip was postponed twice due to Covid. Barn Owls are rare in Northern Ireland. UWT have recorded only seven nests, not all in the same breeding season, and they estimate there are probably no more than fifteen nests across the whole of the province. They erect about twenty nestboxes a year and monitor around fifty, although this is increasing. The small mammal population is quite different in Northern Ireland (NI); there are no Field Voles or Common Shrews, which are so important to Barn Owls in Great Britain. Consequently, the Wood Mouse takes on much greater dietary importance, with Brown Rat coming in second in more urban habitats and Pygmy Shrew in more rural ones.

Volunteers hedgelaying in the LLP Photo: Harry Hingston

As regular readers will know, we are extremely fortunate to have a 26-acre nature reserve thanks to the generosity of Ms Vivien Lennon, who remembered the Barn Owl Trust in her Will, and (by chance or good fortune) to the land becoming available shortly afterwards.

The visit included a trip to UWT’s new land at their Slievenacloy Reserve in the Belfast Hills, a farm visit, a Barn Owl Working Group meeting at Castle Espie, a Wildfowl and Wetlands Trust reserve at Strangford Lough and a visit to a Barn Owl nest site owned by the National Trust. One of the tree boxes there had been used for nesting in 2022, but unfortunately had attracted the

During the year the LLP benefitted tremendously from the appointment in July 2022 of our first intern, Harry Hingston, as ‘Trainee Reserve and Volunteer Co-ordinator’. Having someone

BARN OWL TRUST ANNUAL REPORT 2022 - 2023

attention of a Pine Marten. Of the brood of four, one had died of natural causes, two were killed, with only one being taken away by the Marten, and one survived. Pine Martens are fairly common in NI, despite being a protected species, and this is a concerning development in light of the relative rarity of Barn Owls there.

Team changes

Matt supervising the building of the Kingfisher Wall in 2016 Photo: Lexi New

There have been several staff changes during the year. We were very sorry to lose our long-standing Senior Conservation Officer Matt Twiggs when he left to work for Natural England as a Marine Ornithologist after sixteen years with us. Thankfully, new staff have joined including Harry Hingston as Trainee Reserve and Volunteer Co-ordinator and Tim Wilkins as an Assistant Conservation Officer (ACO) 2 days/week. Another ACO Holly Stewart joined at the same time as Tim but only stayed a month as she decided the role wasn’t for her. We are planning to recruit another Assistant Conservation Officer in the new financial year.

During the year, we would not have coped without Dr Pip Laker who had joined us in February 2022. Pip not only provided ‘enquiries cover’ while Matt and Mateo were unavailable but covered the bulk of our conservation enquires throughout the entire year. We have never before had a member of staff who became so good at dealing with enquiries so quickly.

The ‘Wings of Change’ will no longer be given, unless it’s specifically requested. Over the last 35 years it’s been a great story to tell has been heard by many thousands of children.

Enquiries - During the year, a staggering 19,114 communications or transactions were recorded on our database of which there were 7,991 email enquiries and responses. Nestbox enquiries alone accounted for 703!

Other Information provision - Of course, our website deals with many more enquiries than we ever could in person and received 2,179 page views a day. That’s a staggering 795,503 page views in the year by 381,989 unique visitors. Our YouTube channel which hosts our short information/instructional films had 133,313 views this year and reached 4,700 subscribers. Our most popular video ‘An introduction to the Barn Owl’ passed half a million views.

During the year we began the massive task of upgrading our website. This involves transferring the content of hundreds of pages into a new theme then updating the text and page layouts. Ultimately this will result in a more modern looking website which, unlike our current site, will display well on mobiles and pads.

Events - After a two year pause due to Covid, we attended the Devon County Show, Royal Cornwall Show, Meldon Wildlife Festival, Celebrate Start Bay, FarmWise, Conservation Chat UK, a Thorncombe Environment Group event, and University of Plymouth Students Union volunteer fair.

Training Courses -To start the year off, on-line training course ‘Barn Owl Ecology Surveys and Signs’ was launched on David’s birthday 4th April 2022. We’ve had an overwhelming amount of positive feedback, including some people saying it’s the best online course they have ever completed. 100% of the people who responded to “Did you enjoy the BOESS course?” said yes. 189 people signed up for the course during the year. Work on our Advanced Barn Owl Surveying and Mitigation (ABOSM) stalled due to the seasonal limitations of filming but hope to have it completed for April 2024.

Core activities

I ncoming owls - 17 casualty owls were received during the year of which 5 were Barn Owls outnumbered by the far more common Tawny Owl. Of the 17, 4 died, 4 were euthanised and we are very pleased to report, 9 were released. In addition, we took in one emaciated Sparrowhawk which died, and a Barn Owl in our sanctuary died.

Fieldwork trips - conducted during the year included 62 visits to Annual Monitoring Sites, the erection of 29 Barn Owl nestboxes, one Tawny Owl nestbox, and repairs to a further 5 nestboxes. In additional 18 fieldwork trips covered activities such as habitat advisory visits, pellet collection, owl surveys, filming, nest camera installations, and the clearing out of nestboxes.

Talks - Seven ‘Wings of Change’ Barn Owl talks were provided in junior schools one of which was delivered online and 10 ‘Restoring the Balance’ talks (about Barn Owls and the work of the Trust) were given to adult groups one of which was online. With the Trust’s support, our Head of Conservation presented his own ‘Climate and Ecological Crisis? What’s all the fuss about?’ talk 24 times during the year. We also created and delivered several bespoke talks, one for a Barn Owl Working Group meeting in Ireland, two talks for AMBIOS trainees and one for a conference run by ‘Conservation Chat UK’.

The ‘Wings of Change’ - a presentation for schools and youth groups has been a staple part of our work since 1988 but this year we began work on a replacement. Instead of starting in the past, ending in the present, and telling the story of Barn Owl decline, our new story ‘Flying into the Future’ starts in the present and depicts what’s likely to happen to Barn Owls in the foreseeable future. Although both stories use the Barn Owl as a vehicle for delivering a much wider message about the countryside the new story, for the first time, includes the impacts of climate change.

Photo: Kevin Keatley

Crisis awareness - Raising awareness of the climate crisis is nothing new for us. The first Talk given by the Barn Owl Trust in 1988 contained a photograph of Didcot coal-fired power station and a strong message about the environmental consequences of burning fossil fuels. That was the same year the Intergovernmental Panel on Climate Change (the IPCC) was founded and before they started issuing such warnings. Today we still unashamedly use people’s interest in Barn Owls as a way of increasing their environmental awareness because we know, and you know, that no single species can survive in isolation. For Barn Owls to thrive, the environment must thrive. As we can all see, this is not the case. According to the United Nations we are “on a highway to climate hell with our foot still on the accelerator”. It’s up to all of us to do everything we can.

Annual Reports such as these cannot possibly convey how much work actually goes on. Here we have given you a glimpse of the work our wonderful staff and volunteers do, so a huge thank you to all of them.

We would also like to express our sincere gratitude to all our supporters without whom none of this work could have been carried out. Thank you very much indeed.

David Ramsden MBE Head of Conservation

BARN OWL TRUST ANNUAL REPORT 2022 - 2023

Financial Report

This has been a remarkable year for legacies and donations in memory with the Trust receiving an unprecedent £262,055 in the year and notification of another £700,000 payment due after the year end which had to be included in these accounts. This pushed our income to an incredible £1,323,041, 340% of the previous year meaning that we needed to apply to the Charity Commission for an exemption from audit as this was an Extraordinary Circumstance and this was granted on 27th July 2023. We are always extremely grateful for the legacies and the gifts in memoriam we receive. It is previous years’ legacies that enable us to bridge the difference between our income and our expenditure and to have the reserves to survive the years we have a deficit. Legacies not only enable the Trust to continue to achieve so much of our general conservation work, but they also allow us to invest in special projects including the Kingfisher wall, the building of our new website, the purchase of the Lennon Legacy Project land, the creation of the two ponds in the LLP, the Meeting Room and the Solar Project. This year they have allowed us to plan and allocate funds for the office rebuild and the Trustees have already met to develop a plan to use the exceptional legacy, shown as an accrual in the accounts. At the time of writing, the office rebuild is underway and progress can be followed on the news pages of our website. Legacies accounted for 73% of our income with grants and donations at 14% - £178,859.

THE BARN OWL TRUST

Notes Fixed assets Tangible assets 5 Current assets Stock 6 Debtors 7 Cash at bank and in hand Liabilities Creditors - Amounts falling due within one year 8 Net current assets Net assets The funds of the charity: Unrestricted funds 9 Restricted funds 10 Total charity funds BALANCE SHEET AS AT 31st MARCH 2022	£ 13,016 706,095 792,712	2023 2022 £ £ £ 45,530 42,010 12,911 20,077 557,157 590,145 15,358 1,490,061 574,787 1,535,592 616,797 1,503,894 592,834 31,698 23,963 1,535,592 616,797	2023 2022 £ £ £ 45,530 42,010 12,911 20,077 557,157 590,145 15,358 1,490,061 574,787 1,535,592 616,797 1,503,894 592,834 31,698 23,963 1,535,592 616,797
	1,511,823 21,762
			616,797
			592,834 23,963
			616,797

Our income from our charitable activities was 11% - £149,185 of total income and enables us to be less dependent on grant and legacy income. Our income from nestbox sales was 6% of income, however it was 9% less than 2022 at £74,451 (2022 - £82,136). We now pay VAT on income from nestboxes and have not passed this on to customers so a direct comparison with the previous year isn’t straight-forward. Income from our training courses generated £57,743 (2022 & 2021– nil, 2020 - £38,988) which accounted for 4% of our total income. Other charitable activities generated £16,991 (2022 - £41,545); a decrease of 59% compared to 2022 when we received payments from Kier Highways for project work. Fundraising and the sale of promotional goods were both up but together accounted for just 1% - £16,990 of income as did income from other sources - £15,952.

Income (a) Donations and legacies: Grants and donations Legacies (b) Charitable activities: Nestboxes Training courses Other (c) Other trading activities: Fundraising Promotional goods (d) Other income: Solar generation Bank interest Other Sale of fxed assets SOFA Note 2.	2023 2022 £ £ 178,859 157,605 962,055 87,571 1,140,914 245,176 74,451 82,136 57,743 - 16,991 41,545 149,185 123,681 2,051 1,424 14,939 13,560 16,990 14,984 4,890 4,637 5,051 570 611 16 5,400 - 15,952 5,223 1,323,041 389,064

Overall expenditure increased by 13% to £404,246 (2022- £359,056). Expenditure on Charitable Activities was £384,436; 13% higher than 2022 (£339,150). The cost of practical work increased by 23% to £197,586 (2022 - £160,082). The information and advice service costs decreased by 5% to £99,636 (2022 - £104,493). All salaries were increased by £2,000 across the scales during the year; this unusually high increase was due to the cost-of-living crisis. Total salaries increased by 20% to £252,433 (2022 - £209,591). The cost of fundraising decreased by 2% to £12,332 this year from £12,525 in 2022. Fundraising still accounts for just 3% of our total expenditure, and includes time spent applying for grants. We spent 1% more on promotional goods £7,478 (2022 - £7,381); this generated £14,939 income (2022 - £13,560). Support costs include telephone, repairs, overheads such as insurance, water and electricity, stationery, management, cost of payroll, and office cleaning. These necessary costs have increased by 14% over the year to £32,121 (2022 - £28,125) and account for 8% of expenditure. Our management costs

Continued on page 7

BARN OWL TRUST ANNUAL REPORT 2022 - 2023

S.O.F.A. Statement of financial activity

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				2023			2022
	Notes	£	£	£	£	£	£
Income from:
Donations and legacies	2	1,115,994	24,920	1,140,914	219,865	25,311	245,176
Charitable activities	2	149,185	-	149,185	123,681	-	123,681
Other trading activities	2	16,990	-	16,990	14,984	-	14,984
Other Income	2	15,952	-	15,952	5,223	-	5,223
Total		1,298,121	24,920	1,323,041	363,753	25,311	389,064
Expenditure on:
Raising funds	3	19,810	-	19,810	19,906	-	19,906
Charitable activities	3	369,853	14,583	384,436	315,062	24,088	339,150
Total		389,663	14,583	404,246	334,968	24,088	359,056
Net (expenditure)/income		908,458	10,337	918,795	28,785	1,223	30,008
Transfers between funds		2,601	(2,601)	-	16,568	(16,568)	-
Net movement in funds		911,059	7,736	918,795	45,353	(15,345)	30,008
Reconciliation of funds:
Total funds brought forward		592,835	23,962	616,797	547,482	39,307	586,789
Total funds carried forward		1,503,894	31,698	1,535,592	592,835	23,962	616,797

Financial Report continued

SOFA Note 3 Expenditure Activities Governance Undertaken and Support Directly Costs £ £ Raising funds: Fundraising - 12,332 Promotional goods - 7,478 - 19,810 Charitable activities: Nestboxes 33,536 - Training course 6,000 - Practical work 210,643 - Information and advice 99,636 - Grants and donations - - Support costs - 32,121 Independent examination - 2,500 349,815 34,621 349,815 54,431	Total 2023 £ 12,332 7,478 19,810 33,536 6,000 210,643 99,636 - 32,121 2,500 384,436 404,246	Total 2022 £ 12,525 7,381
		19,906 45,201 - 160,081 104,493 - 28,125 1,250
		339,151

		359,057

have increased, mainly due to additional accountancy charges because of VAT; they are now 5.3% of total spend £21,441 (2022 - £13,822). Despite this, because of our volunteers, we can keep management and other costs down. Volunteers continue to be an invaluable asset to the Trust, assisting in every aspect of the work including practical tasks, administration, clerical work, and fundraising, as well as the provision of professional services.

We saw a net surplus of £918,793 for the year (2022 - £30,008) however, of the unrestricted funds available to the Trust, the Trustees have allocated £406,339 as a reserve for the next financial year, and £965,555 for other projects including the Office Rebuild and allocation of the new legacy, leaving a general fund of £132,000 (2022 - £201,673). However, our fixed assets and stock account for £58,546 (2022 - £54,921) of this and considering the regular shortfall in income vs. expenditure (excluding legacies) we expect to have to start drawing on these reserves. The Trustees continue to look carefully at all outgoings.

The Barn Owl Trust has now reached a significant milestone, 35-years as a registered 349,815 54,431 404,246 charity, and we are extremely grateful to all our supporters who have helped us over the years with donations, grants, legacies, and volunteer effort. We couldn’t have done it without you.

Mark Pountney MAAT - Honorary Treasurer

BARN OWL TRUST ANNUAL REPORT 2022 - 2023

Thank You

We are very grateful to the following charities, businesses and other organisations that have supported our work with grants, sponsorship or donations in kind during this financial year. Thank you!

29th May 1961 Charitable Trust Pilkington General Charity Alice Noakes Memorial Charitable Trust Princess Anne’s Charitable Trust Portreeve of Ashburton Radcliffe Foundation Barker-Mill Foundation The Ofenheim Charitable Trust Blair Foundation Scott (Eredine) Charitable Trust Carron Charitable Settlement Sir John and Lady Heathcoat Amory’s Charitable Trust Cecil Pilkington Charitable Trust Stella Symons Charitable Trust David and Julia Hunter Charitable Trust The Barry Green Memorial Foundation Dr and Mrs Alfred Darlington Charitable Trust The Cobalt Trust Edna Smylie Memorial Fund The Dumbreck Charity Fred & Marjorie Sainsbury Charitable Trust The Gerrick Rose Animal Trust Graham & Henreitta Somervell’s Wildlife Trust The John Swire 1989 Charitable Trust Grocers’ Charity The Lennox Hannay Charitable Trust Hamamelis The Misses Barrie Charitable Trust Ian Askew Charitable Trust The Rainford Trust Joan Cullen Charitable Trust The Sir Henry Angest Foundation Jack Patston Charitable Trust The SMB Charitable Trust Lindeth Charitable Trust The William Dean Countryside and Educational Trust Lord Faringdon Charitable Trust Valerie Ayton Charitable Trust Lowther Charitable Settlement Verdon-Smith Family Charitable Settlement Mabel Cooper Charity Veterinary Hospital Group Marjorie Coote Animal Charity Trust Wakefield Trust (Devon) Marsh Christian Trust Walker 597 Animal Trust Michael and Shirley Hunt Charitable Trust Walter Guiness Charitable Trust Pennycress Trust Wildlife Watching Supplies PF Charitable Trust William Geoffrey Harvey’s Discretionary Settlement No 2

During this period we received legacies from:

Arthur Cooper Stafford, Barbara Joan Barber, Dr. Oliver Wilson, Edward John Layton, Elizabeth Mary Knibbs, Gillian Grimwood, Mrs Gillian Trevor, Heather Hynes, James Roy Ward, John Colebrook, Margaret Anne Davies, Maureen Theresa Bird, Pamela Fraser Bewley, Pamela Veronica Bower, Paula West, Pauline Laws and Peter Blood.

and Gifts in Memory of:

Alma Noakes, Clifford James, Dorothy Reed, Gwen Skuse, Irene Mary Harrison, Janet Crosby, Josephine Bailey, Mabel Hunt, Margaret Morgan, Martin Rowe, Michael David Davis, Mr & Mrs Cody, Nora Webber, Pamela Anne Brown, Patricia Siddons, Peter Bond, Richard Yonge, Sandra Reardon, Sylvia Elizabeth Linington, Timothy Boraston and Valerie Russell.

Rest In Peace

Donations from sponsored events and other fund-raising were received from:

Tracey Morris & Shelley Wright for sale of their Owl Mug Cosies, St Michael’s Primary School for holding a charity sale, Catherine Williamson for funds from a plant sale, The Clockwork Moth Theatre Company for collecting donations whilst on tour, Christine Carter and the Bickington Lunch Club for holding a Soup fundraiser, Crosby High School for making and selling pine cone decorations,

Sir Thomas Rich’s School Boys for running a pop-up Cafe fundraiser, Josh McDowall for running the London Marathon, and Warley Road Primary Academy for holding a Winter Bazaar.

Thank you all so much for your support

BARN OWL TRUST ANNUAL REPORT 2022 - 2023

The Barn Owl Trust

Annual Report Year Ended 31 March 2023 Charity Number 299 835

Conserving the Barn Owl and its environment

The Barn Owl Trust

Year Ended 31 March 2023

Contents	Page
Trustees and Advisors	1
Trustees’ Report	2
Independent Examiner’s Report to the Trustees	10
Statement of Financial Activities	11
Balance Sheet	12
Notes and Accounting Policies	13

The Barn Owl Trust

Trustees and Advisors

Year Ended 31 March 2023

Accounts	Year ended 31 March 2023
Registered Charity number	299 835
BOT Environmental Enrolment Number	203 178
Address	Waterleat
	Ashburton
	Devon
	TQ13 7HU
Bankers	Triodos Bank UK	Lloyds Bank
	Deanery Rd,	31 Fore Street
	Bristol	Totnes
	BS1 5AS	Devon
		TQ9 5HH
Independent Examiners	Martin Hobbs BSc ACA
	Francis Clark LLP
	Sigma House
	Oak View Close
	Edginswell Park
	Torquay Devon
	TQ2 7FF
Solicitors	Wollens
	The Harbour Side
	At, 67 The Terrace
	Torquay
	TQ1 1DP
Trustees	Keith Grant
	Frances Ramsden
	Simon Wilson
	Kevin Keatley
	Edward McNeil
Secretary	Gillian Gant
Hon Treasurer	Mark Pountney_MAAT_
Management Team	David Ramsden_MBE_
	Head of Conservation
	Gillian Gant
	Office Manager

The Barn Owl Trust

Trustees’ Report

Year Ended 31 March 2023

The Trustees present the charity’s annual report for the year ended 31 March 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Trust Deed, the Charities Act 2011 and Accounting and Reporting by Charities: the 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) (effective 1 January 2015).

Structure, Governance and Management

The Barn Owl Trust is an unincorporated Trust and was formed by Deed of Trust on 25 December 1987. It is a registered charity, number 299835.

The Trustees meet at least quarterly throughout the year to evaluate activities, to review financial performance and for forward planning. Day-to-day running of the Trust is handled by the Management Team (David Ramsden and Gillian Gant) who liaise frequently with and are line-managed by individual Trustees as well as attending and reporting to Trustees meetings.

A new Trustee may be appointed by a majority vote of the Trustees recorded in the minutes and signed by the new Trustee. Decisions are taken by a majority of votes, and in case of equality of votes the Chairman has a second and casting vote. New Trustees are inducted through attendance at meetings before official appointment.

Our Deed states that the number of Trustees shall not be less than three nor more than five.

The Trustees have full and unrestricted powers of investing monies as decided by a majority. The major risks to which the charity is exposed have been reviewed and systems have been established to mitigate those risks; these include annually reviewing our Financial Reserves Policy.

Objectives and Activities

The main object of the Trust is to advance the conservation of wildlife, especially the Barn Owl and other endangered species, and to provide them with a safe breeding environment, with the object of encouraging the re-creation and preservation of appropriate ecological conditions that they may be provided with the means to continue and flourish in as natural an environment as possible.

The main areas of the Trust’s work are practical conservation, education, provision of information and research; the Trust also provides training courses for ecological consultants from around the UK, a live owl emergency service, and a sanctuary and rehabilitation facility for injured owls. Practical conservation and rehabilitation work takes place mainly in Devon and Cornwall, but all other areas of work have national (and even international) significance. For instance, the free information and advice service is available via the worldwide web and by post and telephone. We are the main source of Barn Owl training for Ecological Consultants across the UK, enabling them to accurately assess site occupation and achieve mitigation and enhancement through the creation of clear recommendations. The Trust also manages 26 acres of land known as the Lennon Legacy Project (owned by the Barn Owl Legacy Trust - BOLT) which is a nature reserve for wildlife. What was once intensively grazed pasture has become a haven for birds, butterflies, flowers and insects under BOT management. The Trust encourages local people to become involved in the upkeep and monitoring of the ever-increasing biodiversity, offering a place of quiet solitude for those who need it.

Barn Owl Trust CIO (Charitable Incorporated Organisation)

The Pandemic in 2020 halted our plans to convert The Barn Owl Trust to a Charitable Incorporated Organisation (CIO). However, at a Trustee meeting on 27/10/2022 a draft CIO constitution was approved and submitted to the Charity Commission, the Barn Owl Trust (CIO) was registered on 21/12/2022. During the next financial year, we plan to transfer the assets and facilitate a smooth and seamless transition of legal status from the Charitable Trust called The Barn Owl Trust (Charity Number 299835) to a CIO called Barn Owl Trust (1201419).

BOT Environmental

BOT Environmental is an Unincorporated Association enrolled as an Environmental Body with Entrust (approved on 25 November 1998) to enable the Barn Owl Trust to obtain and use funds under the Landfill Tax Credit Scheme. There has been no BOT Environmental income or expenditure during the year.

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Achievements and Performance

The Trustees have given careful consideration, based upon the Charity Commission’s guidance, to ensure that the Trust’s activities are to the public benefit. This includes providing information and advice by email, telephone and via our website both on a national and international scale; dealing with enquiries is an essential and substantial part of the work by our team. During the year our website – barnowltrust.org.uk - received 795,503 page views (1,062,860 in the previous financial year) by 381,989 (480,762) unique visitors, that’s an average of 2,179 (2,912) page views a day. Several issues may be contributing to this drop in numbers including our ‘out of date’ website theme which will affect our Google rankings, meaning the website appears lower in search results. An updated website is being worked on and will go live in the next financial year.

Our YouTube channel which has our short information/instructional films has had 133,313 (173,222) views this year and has 4,701 (4,141) subscribers. The most watched of our videos is ‘How to Build a Barn Owl Nestbox for a tree’ (22,354) replacing ‘An introduction to the Barn Owl’ which has previously been most popular. Our barnowlsurvey.co.uk website where we collect Barn Owl sites and sightings, has had 25,145 page views (32,828) and 12,066 users (13,329).

State of the UK Barn Owl Population 2022

Originally conceived as a one-off report in 2013, the State of the UK Barn Owl Population has become an annual publication due to the willingness of independent Barn Owl monitoring groups to voluntarily send us their results. This is a unique national role for the Barn Owl Trust as no other organisation collects this type of information from across the UK and publishes it on behalf of independent Barn Owl groups. Data was collected and analysed during the first part of 2023 and the report was published in April 2023.

The reports represent an incredible amount of work from a great number of experienced and dedicated individuals; between them, an impressive 5,404 potential nest sites were checked over the 2022 breeding period with 1,807 of these holding active Barn Owl nests. We checked sixty-one of our own annual monitoring sites during the breeding season and many groups of volunteers in different parts of the UK were able to monitor substantial numbers of Barn Owl nests and collectively contribute to a reliable impression of the 2022 breeding period. In Devon and Cornwall we found that overall it was a good year for nesting occupancy and average in terms of brood size. We found two pairs breeding simultaneously within eighty meters of each other, which increased nesting occupancy slightly because the two nestboxes were treated as one site.

Nationally 2022 was generally a very good year for breeding Barn Owls across the UK. Nesting occupancy was 37% above the average value, with an impressive 1,807 active nests recorded. Increases of over 50% in nesting occupancy were recorded in Cheshire, Leicestershire, Oxfordshire, Shropshire, Somerset, Staffordshire, Ulster, Warwickshire, Wiltshire and Yorkshire. Only West Berkshire (-5%), Buckinghamshire (-10%), Galloway (-8%), Jersey (-22%) and Sussex (-6%) reported declines in nesting occupancy. Despite the substantial increase in active Barn Owl nest sites, the overall mean brood size was only 3% higher than the average of all previous years. Across regions, the greatest increases in brood size were seen in East Cleveland (33%), Northumberland (27%), Somerset (33%), Suffolk (35%) and Wiltshire (27%). Only Jersey (-52%) and Warwickshire (-19%) observed noticeable decreases in brood size.

Health and Safety

Dr Pip Laker stepped into the role of H&S Monitor for the Trust in which she has excelled, making sure that all of our procedures and documents are up to date. Staff training in the year included Manual Handling, First Aid, Working at Height, and Fire Training.

Social Media

We have continued to develop our social media presence and now have 21,822 (20,755) followers on Facebook, 37,306 (37,164) on Twitter, and 964 (878) followers on Pinterest with over 55,500 monthly views sharing Barn Owl photos, nestbox building, gift ideas, owl art and crafts, and more. ‘News Bytes’ continues to be added to the News & Events pages of our website, pulling together all the items shared on social media during each month.

Lennon Legacy Project (LLP)

Guided walks around our 26-acre nature reserve resumed in April and included four winter bird walks. The land was named the Lennon Legacy Project after Ms Vivien Lennon whose money enabled us to purchase the site in 2001. At the end of 2021 the land was transferred to the Barn Owl Legacy Trust (BOLT) a CIO (1190997) which ensures its long-term future as a nature reserve. The Barn Owl Trust continues to use and manage the land to maintain and enhance its bio-diversity.

The site has benefitted tremendously during the year by the employment of an Intern, Harry Hingston, as trainee Reserve and Volunteer Co-ordinator in July. Having someone whose main role is spending time in the LLP has meant that a tremendous amount of practical work and wildlife monitoring was possible. We purchased two wildlife trail cameras which revealed amongst many other things, a visiting Woodcock in daylight, a Red Listed species. Harry has received training in Hedge laying, Spraying, Chainsaw and Brush cutting in addition to the more general H&S training given to other staff. We have increased the number of volunteers to the site, including students from the University of Plymouth. This year we completed hedge laying the North Park hedge with the help of volunteers. In April we used our own plough for the first time to prepare the winter bird food crop and then we broadcast the seed mix by hand. By mid-June the crop was two inches high.

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Fodder Radish and Corn Marigold dominated the crop despite no seed being include in the mix. Linnets returned to the site in July and their numbers built up until peaking at 500+ in March 2023.

At the beginning of June, Western Power Distribution (WPD) apprentices returned to the site and replaced the bridges and boardwalks along the Apprentice Path, originally built by other WPD apprentices in 2010. They also began work on the first of three Field Shelters planned for the reserve, the materials for the first shelter and for the bridge and board walk restorations were provided by Western Power. This Field Shelter in the Main Field was completed by staff and volunteers in April 2023. We continued to record and report on the monthly changes in our online Wildlife Diary.

The dramatic increases in biodiversity and bio-abundance because of our management of the site since 2002 have been remarkable. This provides yet more public benefit given that the survival of mankind depends upon healthy eco-systems particularly in a landscape where most potential wildlife habitat is impoverished by intensive farming systems.

Liaison with Ulster Wildlife Trust

In September Senior Conservation Officer Matt Twiggs and Conservation and Science Officer Mateo Ruiz visited the Ulster Wildlife Trust (UWT). The possibility of a visit had initially been discussed as far back as Autumn 2019, but the trip was postponed twice due to Covid. Barn Owls are rare in Northern Ireland. UWT have recorded only seven nests, not all in the same breeding season, and they estimate there are probably no more than fifteen nests across the whole of the province. They erect about twenty nestboxes a year and monitor around fifty, although this is increasing. The small mammal population is quite different in Northern Ireland (NI); there are no Field Voles or Common Shrews, which are so important to Barn Owls in Great Britain. Consequently, the Wood Mouse takes on much greater dietary importance, with Brown Rat coming in second in more urban habitats and Pygmy Shrew in more rural ones. The visit included a trip to UWT’s new land at their Slievenacloy Reserve in the Belfast Hills, a farm visit, a Barn Owl Working Group meeting at Castle Espie, a Wildfowl and Wetlands Trust reserve at Strangford Lough and a visit to a Barn Owl nest site owned by the National Trust. One of the tree boxes there had been used for nesting in 2022, but unfortunately had attracted the attention of a Pine Marten. Of the brood of four, one had died of natural causes, two were killed, with only one being taken away by the Marten, and one survived. Pine Martens are fairly common in NI, despite being a protected species, and this is a concerning development in light of the relative rarity of Barn Owls there.

Other Projects

In the financial year 2018-2019 we marked out three areas in the LLP with over 500 fence posts, which incidentally the birds are enjoying as perches. This is where we managed creeping thistle in different ways with the aim of publishing a report with recommendations as to the most effective way to deal with this invasive species in rough grassland. This year we counted the thistles again in July to discover whether there have been any aftereffects of the various management prescriptions. The report, being compiled by Dr Mateo Ruiz in his role as Conservation and Science Officer is due to be completed in the coming financial year.

Last year we began an exciting new project in liaison with Devon Birds to purchase and install cameras in 25 wild Barn Owl sites to minimise disturbance when monitoring. Once again problems with both our vehicles and staff recruitment meant that fieldwork was restricted, however ten are now installed across the county and we have recruited a staff member to install the remainder as soon as the next breeding season is over.

A thermal image monocular was purchased during the year with grant funding, to facilitate the monitoring of wildlife on the reserve during daylight and night. This also allows us to tell if nestboxes are occupied without disturbing the birds/mammals and should be particularly useful during Barn Owl monitoring visits.

The ‘Wings of Change’ presentation for schools and youth groups has been a staple part of the Trust’s work since 1988 and is given in-person, on-line and is available on DVD. This year the team has been working on a new and updated presentation – ‘Flying into the Future’.

Core Activities

These include keeping our UK Barn Owl Directory up to date which has helped to reduce the burden of our enquiries. It contains three types of contact: Barn Owl Groups and Projects, Owl Carers and Rehabilitators, and Professional Surveyors trained by us. Anyone who wants to contact their local Barn Owl group, find a trained surveyor for their development site, or find someone local who is willing to take in an injured owl, can go to the directory (on our website) and click on their county.

Other national roles for the Barn Owl Trust that were maintained throughout the year included the reporting of sightings, roosts and nest sites by members of the public via www.barnowlsurvey.org.uk.

In April our Barn Owl Ecology, Surveys and Signs (BOESS) on-line course was launched which enabled us to reach a wider audience. We were concerned that it might not receive the positive response that our in-person courses did between 2005 and Covid, however all participants have been asked for comments and we are delighted to have received wonderful and extremely encouraging observations. Although some people would have appreciated an in-person section, we have had an overwhelming amount of positive feedback, including some people saying it’s the best online course they have ever

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

completed. 100% of the people who responded to "Did you enjoy the BOESS course?" said yes. 189 people signed up for the course during the year. All Admin staff are offered the BOESS course as part of their employment, this helps to expand their Barn Owl knowledge which is useful when assisting with enquiries.

Work on the Advanced Barn Owl Surveying and Mitigation (ABOSM) course is in preparation, and we hope to have it completed for April 2024.

Nestbox building

All the nestboxes we erect are purpose-made by us and in 2009 in response to requests from the general public we started selling nestboxes. In January 2022 we had to register for VAT as income from nestboxes (and their carriage) took us over the VAT threshold. We made the decision to hold the prices and absorb VAT cost ourselves. Income from nestbox sales has decreased by 9% during the year as a result. We have increased the hours of our nestbox team of five, from working six to eight days between them. Sale of boxes is a significant source of income which helps support the cost of running our Conservation Team.

However, for the Barn Owl Trust, selling nestboxes is not a commercial venture but a way of delivering evidence-based conservation objectives. Our nestboxes are a much better design for Barn Owls than many of those we come across during fieldwork where nestling Barn Owls have fallen and died. In supplying well-built and well-designed nestboxes, we are helping to ensure that birds are provided with longer lasting and, above all, safer nesting places, hence the decision to not increase the price despite VAT and cost of materials increasing.

Other work

After a two year pause due to Covid, in June and July we attended the County Shows in Devon and Cornwall. ‘Restoring the Balance’ talks (11) and school visits (7) restarted, both online and in person. On-line talks have meant that we can reach a much broader (geographical) audience. Twenty-four ‘Climate and Ecological Crisis? What’s all the fuss about?’ talks were given by our Head of Conservation. We also attended the following events: Celebrate Start Bay, Meldon Wildlife Festival, FarmWise, Conservation Chat UK and a Thorncombe Environment Group event.

Care for the resident owls in our sanctuary is ongoing and we continue to receive a small number of casualties which are released back into the wild whenever possible. We hosted two students on work experience, Elsa and Daniel, to give them a taste of working with the Trust. We continued to liaise with Barn Owl workers in the UK and in other countries and to work with Ambios who deliver nature/conservation training.

Issues 68 and 69 of Feedback, the Trust’s bi-annual magazine, were produced for our supporters during the year, with issue 68 including our 2021 Annual Report. Back issues of Feedback are available on our website.

There have been several staff changes during the year. We were very sorry to lose Senior Conservation Officer Matt Twiggs when he moved on to work for Natural England after sixteen years here.

Sam Tully joined us in April as a member of the Admin team, initially for one day a week and then increased to two. She has now taken on our fundraising and legacy roles. Aiden Lawley joined the Nestbox team also in April, initially for one day a week and then increased to two. Harry Hingston became our first Intern in July on a 15-month training placement as a Reserve and Volunteer Co-ordinator, Tim Wilkins joined us for two days a week as an Assistant Conservation Officer (ACO) in February and he will complete the Barn Owl Camera Monitoring Project later in the year. Holly Stewart joined at the same time as Tim as an ACO but only stayed a month as she decided the role wasn’t for her. Similarly, Helen Nathanson began work in the Admin team but decided it wasn’t right for her. In total we now employ eighteen staff members and are planning to recruit another Assistant Conservation Officer in the new financial year.

The Trust’s Green Audit was put on hold over the last couple of years. However, we continue to review everything we use, purchase, sell and manufacture to minimise our carbon footprint. This includes fuel and energy consumption as well as where we deposit our money (divestment of our funds from banks that support the fossil fuel industry). At the end of last year, we purchased an electric estate car to use for fieldwork, and this year we had the first of our Electric Vehicle Charging Points installed.

As those of you that have supported us for some time know we have always given environmental and ethical consideration to our activities and to the purchasing of resources but with the Climate Crisis continuing to deepen we felt the need to do more. See our plans for future periods.

Here at the Trust, we make use of recycled paper, envelopes and packaging, sales goods from recycled material and ethically sourced materials; organic tea, coffee and milk are purchased for the office. Our recycling scheme collects a vast range of items including used ink cartridges, stamps, mobile phones and jewellery; our income from this source dramatically increased this year to £611 (£15.53), likely due to a concerted effort to declutter.

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Financial Review

The operating results, together with the Balance Sheet and notes are shown on pages 11 to 19. The total incoming resources for the year to 31 March 2023 were £1,323,041, an increase of £933,977 on 2022 (340%). Much of this was accounted for by a legacy of £700,000 notified to us in the year but not received until after the year end. It has been treated as accrued income in note 7. Our restricted grants in the year decreased by 2% from £25,311 in 2022 to £24,920 and unrestricted donations from Charitable Trusts was up by 16% at £53,025 (2022 - £45,898). We saw a net surplus of £918,795 for the year (2022 - £30,008).

Combined income from grants, legacies and donations saw an increase of 465% on the previous year at £1,140,914 (2022 - £245,176) accounting for 86% of total income (2022 – 63%). We saw a 50% increase in individual donations at £36,134 (2022 - £24,111). Our Friends scheme income remained the same as last year, but we did see an 8% decrease in income from Adoptions. Volunteer fund-raising also increased by 15% to £1,304 (2022 - £1,135).

Legacy and gifts in memorium income were up by 1099% at £962,055 (2022 - £87,570.86) accounting for 73% of total income for the year (2022 – 23%). We are always extremely grateful for the legacies and the gifts in memoriam we receive. It is previous years' legacies that enable us to bridge the difference between our income and our expenditure and to have the reserves to survive the years we have a deficit. Legacies not only enable the Trust to continue to achieve so much of our general conservation work, but they also allow us to invest in special projects including the Kingfisher wall, the building of our new website, the purchase of the Lennon Legacy Project land, the creation of the two ponds in the LLP, the Meeting Room and the Solar Project. This year they have allowed us to plan and allocate funds for the office rebuild and the Trustees have already met to develop a plan to use the exceptional legacy, shown as an accrual in the accounts, effectively.

Our income from our charitable activities enables us to be less dependent on grant and legacy income. Our income from nestbox sales was 6% of income, however it was 9% less than 2022 at £74,451 (2022 - £82,136). We now pay VAT on income from nestboxes and have not passed this on to customers so a direct comparison with the previous year isn’t clear. Income from our training courses generated £57,743 (2022 & 2021– nil, 2020 - £38,988) which accounted for 4% of our total income. Other charitable activities generated £16,991 (2022 - £41,545); a decrease of 59% compared to 2022 when we received payments from Kier Highways for project work.

Fundraising income was 44% higher than 2022 at £2,051 (2022 - £1,424) most of which came from our Annual Draw. Income from sales goods was also up by 10% at £14,939 (2022 - £13,560). Our solar panels, which still attract the ‘feed-in’ tariff, generated £4,890 (2022 - £4,637); 5% more than the previous year.

The cost of fundraising decreased by 2% to £12,332 this year from £12,525 in 2022. Fundraising still accounts for just 3% of our total expenditure, and includes time spent applying for grants. We spent 1% more on promotional goods £7,478 (2022 - £7,381); this generated £14,939 income (2022 - £13,560).

Support costs include telephone, repairs, overheads such as insurance, water and electricity, stationery, management, cost of payroll, and office cleaning. These necessary costs have increased by 14% over the year to £32,121 (2022 - £28,125) and account for 8% of expenditure. Our management costs have increased mainly due to additional accountancy charges due to VAT; they are now 5.3% of total spend £21,441 (2022 - £13,822). Despite this, because of our volunteers, we can keep management and other costs down. Volunteers continue to be an invaluable asset to the Trust, assisting in every aspect of the work including practical tasks, administration, clerical work, and fundraising, as well as the provision of professional services.

Of the unrestricted funds available to the Trust, the Trustees have allocated £406,339 as a reserve for the next financial year, and £965,555 for other projects including the Office Rebuild and allocation of the new legacy, leaving a general fund of £132,000 (2022 - £201,673). However, our fixed assets and stock account for £58,546 (2022 - £54,921) of this and considering the regular shortfall in income vs. expenditure (excluding legacies) we expect to have to start drawing on these reserves. The Trustees continue to look carefully at all outgoings, it is a difficult balance - holding reserves to ensure you can continue through the lean times often makes your appeals to Charitable Trusts less attractive than those from charities with smaller reserves, particularly in difficult economic times. It is these reserves that will allow us to continue in these post lockdown times and to work out a way forward.

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Plans for Future Periods

A new presentation for schools and youth groups will be completed in the new financial year. ‘Flying into the Future’ is a story about Barn Owls that live on two different farms. It begins in the present day and flies into the future to follow events that happen to the Barn Owls on the two farms over the course of fifty years. The story introduces Barn Owl biology/ecology and explores the challenges climate change is creating for these owls (and other wildlife) and what can be done to help this. ‘Flying into the Future’ will replace the ‘Wings of Change’ story which has been given in different formats since 1988, unless it’s specifically requested.

During the year an upgrade of our website began. This involves creating hundreds of new pages in a new style (theme) and transferring the content which will result in a ‘new-look’ mobile-friendly site. This work is due to be completed in the next financial year.

A significant legacy from Peter Blood and other legacies during the year enabled the Trustees to apportion funds for the rebuild of the office. The existing wooden building was originally built just after the second World War with additional insulation and extensions built when we started using it as an office in the early 1990’s. The whole thing was done by volunteers and on a ‘shoestring’ budget. In 2011 we had a purpose-built Meeting Room added using funds from a legacy from Norman Alderson. Prior to Covid this room hosted training courses and visitors to the Trust and LLP for walks, talks and workshops. Post-pandemic the Conservation Team (CT) moved into the Meeting Room to allow for better social distancing and because their old room was damp and needed repair. The Meeting Room has been a more pleasant working environment. Winters have been very cold in the old office with rooms slow to heat up and electric heaters using lots of energy. During the summer fans are needed to cool the space, again using lots of energy. With the whole building needing significant repairs and redecoration the Trustees decided that replacing the old offices with an energy efficient new build would be more cost effective and efficient than trying to keep the old building going. It would also be a more pleasant environment for the staff and volunteers, helping to future proof the Trust. Although a significant outlay is needed for the rebuild, we expect to see savings in energy consumption and a return on the expenditure over time, rather like the solar panels which were installed in 2012 and made possible by a legacy from Peggy May Fullman.

In preparation for the rebuild the Admin Team will join the Conservation Team in the Meeting Room for the summer. Huge quantities of archive material must be scanned and shredded, and the accumulation of 35-years’ worth of ‘stuff’ needs to be sorted and stored or disposed of. In keeping with our policy of recycling we intend to reuse as much as possible. It is a mammoth task alongside keeping the day-to-day activities of the Trust running smoothly. Huge thanks must go to Darren Thomas of A-Tec Design for designing the building and doing the drawings for the planning application and building control. We are truly grateful for his support.

We are still hoping to purchase an electric van when a suitable one becomes available on the market. The vehicle will need the capacity for 200+ miles and for towing the Trust’s display trailer which we use at shows and events.

The Creeping Thistle research project, in which we are comparing the most effective way to deal with this invasive species, is due to be completed in the coming financial year.

Dates are organised for guided walks around our nature reserve this year and next year, after the rebuild, we hope to be able to invite visitors back to the Meeting Room. A new area has been selected for this year’s Winter Bird Crop, to try and reduce the dominance of Fodder Radish and Corn Marigold. This will be ploughed and seeded as soon as the weather allows.

Having completed the first of the three Field Shelters, we plan to complete the others, depending on funds and time available. All three provide shelter for the resident goats and also provision for Swallows, Bats, small bird nestboxes and a small mammal feeding station.

The Trustees have been delighted with the results of our Reserves Officer & Volunteer Co-ordinator Intern, who has primarily been managing the LLP and encouraging volunteer involvement. Originally, this post was designed to last for fifteen months, but the Trustees plan to keep the post when the internship finishes as a long-term, permanent role.

Prior to the Covid Pandemic the Trustees had proposed and agreed to convert the Trust from a Registered Charity to a Charitable Incorporated Organisation (CIO) thereby future proofing the organisation and making it easier to recruit future Trustees by limiting personal liability. Following approval at the Trustee Meeting of 27/10/2022 of a draft CIO constitution, a new CIO was registered by the Charity Commission on 21/12/2022. During the next financial year, we plan to transfer the assets and facilitate a smooth and seamless transition of legal status from the Charitable Trust called The Barn Owl Trust (Charity Number 299835) to a CIO called Barn Owl Trust (1201419).

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

The £700,000 legacy from Gillian Grimwood, notified to us during the financial year covered by this report but received in the next financial year, is the largest legacy, by far, that the Barn Owl Trust has ever received. As with all legacy income, the Trustees want to use the funds most effectively to ‘conserve Barn Owls and the Environment’. Because this was such a large amount an Extraordinary Trustees Meeting was held in May 2023 where ideas generated by the staff, volunteers and trustees were discussed and a plan was drawn up. Therefore, the legacy has been ring-fenced by the Trustees under Other Projects in Designated Funds (note 9. in the accounts).

The Trust is now in its 35th year and we have a great team here of both staff and volunteers, together we have achieved a tremendous amount over the last three decades. To ensure that the team can continue its work of Conserving the Barn Owl and its Environment we need to find people with the skills, passion and enthusiasm to guide the organisation through the next thirty years!

Being a Trustee is a voluntary (unpaid) position with the legal and moral responsibility for overseeing the direction of the organisation. The day-to-day responsibility for running the Trust is delegated to the senior staff who are recruited, managed by and report regularly to the Trustees. We’d like to hear from anyone interested in becoming a Trustee, please write to our Chairman Keith Grant telling us why.

In addition to our general work of dealing with enquiries, we will continue our practical conservation such as annual monitoring, site visits and nestboxing, school visits, adult talks, and caring for resident and casualty birds, plans for this year include the on-going development of our two websites www.barnowltrust.org.uk and www.barnowlsurvey.org.uk. We will also maintain our Barn Owl Directory to find local contacts for Barn Owl conservation, Barn Owl casualties and local Barn Owl surveys. We will continue to use social media presence to raise awareness both of the species and our work. We will continue to pull UK figures together and publish the ‘State of the UK Barn Owl Population’ results annually.

Wherever possible we will work with other groups both in the UK and abroad to promote Barn Owl conservation and we will be working at a local level to promote and support our local authorities, town, district and county who have all declared a Climate Emergency.

We will continue to monitor the Health & Safety Executive’s (HSE) position on the future of second-generation rodenticides (SGAR’s) and the industry-led Stewardship Regime that has so far failed to reduce wildlife poisoning. We will also continue to lobby for the implementation of recommendations from research projects, and to develop educational and training activities and resources, to target practical conservation projects (e.g.,the provision of nestboxes) whilst trying to ensure that any development is sustainable, thereby reducing the Trust’s dependency on legacy income to support core costs.

We aim to attract more grant funding and donations to fund our work, this despite the predicted recession.

Financial Reserves Policy

Prudence dictates that because expenditure generally exceeds income (excluding legacies), reserves have been allocated (based on the last ‘normal’ year’s expenditure) to ensure that the Trust can function during the forthcoming year.

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Statement of Trustees’ Responsibilities

The Trustees 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).

The law applicable to charities in England & Wales 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Trustees

……………………………. ……………………………. Trustee Trustee

Date: ………………………

The Barn Owl Trust

Independent Examiner’s Report to the Trustees

Year Ended 31 March 2023

I report to the trustees on my examination of the accounts of The Barn Owl Trust for the year ended 31 March 2023, which are set out on pages 11 to 19.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

The charity’s total income for the year exceeded £1,000,000 and so an audit would ordinarily be required. However, on 27 July 2023 the Charity Commission granted a dispensation from that requirement, under Regulation 34(3)(b) of the Charities (Accounts and Reports) Regulations 2008 and an independent examination has therefore taken place rather than an audit.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair” view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Martin Hobbs BSc ACA

Francis Clark LLP Chartered Accountants Sigma House Oak View Close Edginswell Park Torquay Devon TQ2 7FF

…………………….

10 -

The Barn Owl Trust

Statement of Financial Activities

Year Ended 31 March 2023

Income from: Donations and legacies 2 Charitable activities 2 Other trading activities 2 Other Income 2 Total Expenditure on: Raising funds 3 Charitable activities 3 Net (expenditure)/income Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	March March 2023 2022 £ £ Unrestricted Restricted Total Unrestricted Restricted Total 1,115,994 24,920 1,140,914 219,865 25,311 245,176 149,185 - 149,185 123,681 - 123,681 16,990 - 16,990 14,984 - 14,984 15,952 - 15,952 5,223 - 5,223
	1,298,121 24,920 1,323,041 363,753 25,311 389,064
	19,810 - 19,810 19,906 - 19,906 369,853 14,583 384,436 315,062 24,088 339,150
	389,663 14,583 404,246 334,968 24,088 359,056
	908,458 10,337 918,795 28,785 1,223 30,008
	2,601 (2,601) - 16,568 (16,568) - 911,059 7,736 918,795 45,353 (15,345) 30,008 592,835 23,962 616,797 547,482 39,307 586,789
	1,503,894 31,698 1,535,592 592,835 23,962 616,797

11 -

The Barn Owl Trust

Balance Sheet

Year Ended 31 March 2023

£ 13,016 706,095 792,712	March 2023 £ 45,531 1,490,061	£ 12,911 20,077 557,157	March 2022 £ 42,010 574,787
1,511,823 21,762		590,145 15,358
		15,358
	1,535,592		616,797
	1,503,894 31,698		592,835 23,962
	1,535,592		616,797

12 -

The Barn Owl Trust

Notes to the Financial Statements

Year Ended 31 March 2023

1. Accounting Policies

(a) Basic of preparation and assessment of going concern

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the 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) (effective 1 January 2015) – (Charities SORP (FRS102)) the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The trust constitutes a public benefit entity as defined by FRS 102.

The functional and presentational currency of these financial statements is sterling.

The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern.

(b) Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the Trust has been notified in writing of both the amount and settlement date.

Legacy gifts are recognised on a case-by-case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date.

(c) Expenditure recognition Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis and includes irrecoverable VAT.

(d) Tangible fixed assets and depreciation Tangible fixed assets except freehold land are included at cost and are depreciated by equal annual instalments over their expected useful lives at the following rates:

Units 10% to 20% Straight line, leaving residual values Vehicles 25% Straight line, leaving residual values Others 33% Straight line

(e) Stock

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items. There was no stock take of sales goods at Year End due to the Lockdown and furloughing of staff.

(f) Pension contributions

Pension contributions payable under a defined contribution scheme are charged to the SOFA as and when paid.

(g) Fund accounting

i. The Charity’s general funds consist of funds which the Charity may use for its charitable purposes at its discretion.
ii. The Charity has designated certain funds for specific purposes. There is no legal force for the designations and further details of the funds can be found in Note 9.

iii. The Charity has various restricted funds which are to be used in accordance with specific instructions imposed by donors or which have been raised by the charity for particular purposes. Further details of the funds can be found in Note 10.

13 -

The Barn Owl Trust

Notes to the Financial Statements (continued)

Year Ended 31 March 2023

1. Accounting Policies

(h) Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The charity holds the following financial instruments, all of which are considered to be basic:

- Short term debtors and creditors

Cash and bank balances

2. Income

Donations and legacies: Grants and donations Legacies Charitable activities: Nestboxes Training courses Other (Talks, p&p, Misc) Other trading activities: Fundraising Promotional goods Other income: Solar generation Bank interest Other (recycling) Sale of fixed assets	March March 2023 2022 £ £ 178,859 157,605 962,055 87,571 1,140,914 245,176 74,451 82,136 57,743 - 16,991 41,545 149,185 123,681 2,051 1,424 14,939 13,560 16,990 14,984 4,890 4,637 5,051 570 611 16 5,400 - 15,952 5,223 1,323,041 389,064

14 -

The Barn Owl Trust

Notes to the Financial Statements (continued)

Year Ended 31 March 2023

Note 3. Expenditure Raising funds: Fundraising Promotional goods Charitable activities: Nestboxes Training courses Practical work Information and advice service Grants & Donations Support costs Independent examination 4. Salaries & Pensions Wages & salaries Social security costs Pension Contributions	Activities Governance March Undertaken and Support 2023 Directly Costs Total £ £ £ - 12,332 12,332 - 7,478 7,478 - 19,810 19,810 46,593 - 46,593 6,000 - 6,000 197,586 - 197,586 99,636 - 99,636 - - - - 32,121 32,121 - 2,500 2,500 349,815 34,621 384,436 March 2023 £ 220,135 19,649 12,649 252,433	March 2022 Total £ 12,525 7,381
		19,906
		45,201 - 160,081 104,493 - 28,125 1,250
		339,150
		March 2022 £ 186,737 11,373 11,481 209,591

During the year the Trust employed a total of 19 staff, 7 full time and 12 part time (2022: 16 staff).

No employee received employee benefits (excluding employer pension costs) of more than £40,000.

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity.

15 -

The Barn Owl Trust

Notes to the Financial Statements (continued)

Year Ended 31 March 2023

5: Fixed Assets - Lead Schedule

Cost As at 31st March 2022 Additions Disposals As at 31st March 2023 Depreciation As at 31st March 2022 Charge for the year Disposals As at 31st March 2023 Net Book Value As at 31st March 2022 As at 31st March 2023 5: Fixed Assets - Lead Schedule As at 31st March 2022 Cost As at 31st March 2021 Additions Disposals As at 31st March 2022 Depreciation As at 31st March 2021 Charge for the year Deleted on disposals As at 31st March 2022 Net Book Value As at 31st March 2021 As at 31st March 2022	Units Furniture & Vehicles Total Equipment £ £ £ £ 60,977 41,811 128,788 231,576 - 9,674 9,000 18,674 - 3,478 13,689 17,167
	60,977 48,007 124,099 233,083
	59,977 36,379 93,210 189,566 - 3,241 10,912 14,153 - 3,478 12,689 16,167
	59,977 36,142 91,433 187,552

	1,000 5,432 35,578 42,010

	1,000 11,865 32,666 45,531
	Units Furniture & Vehicles Total Equipment £ £ £ £ 122,393 39,614 103,205 265,212 - 2,197 25,583 27,780 61,416 - - 61,416
	60,977 41,811 128,788 231,576
	117,191 29,557 82,158 228,906 4,202 6,822 11,052 22,076 61,416 - - 61,416
	59,977 36,379 93,210 189,566

	5,202 10,057 21,047 36,306

	1,000 5,432 35,578 42,010

Units include Meeting Room.

16 -

The Barn Owl Trust

Notes to the Financial Statements (continued)

Year Ended 31 March 2023

6. Stock	March	March
	2023	2022
	£	£
Promotional Goods	13,016	12,278
Nestboxes	-	633
	13,016	12,911
During the year the cost of stock was £52,845 (2022 - £51,170)
7. Debtors	March	March
	2023	2022
	£	£
Trade debtors	2,659	16,785
Prepayments and accrued income	703,436	2,447
Vat receivable	-	845
	706,095	20,077
8. Creditors – amounts falling due within one year	March	March
	2023	2022
	£	£
Trade creditors	12,726	11,256
Accruals and deferred income	3,000	1,250
Taxation and social security	3,923	2,852
VAT Liability	2,113	-
	21,762	15,358

17 -

The Barn Owl Trust

Notes to the Financial Statements (continued)

Year Ended 31 March 2023

9. Unrestricted Income Funds

Year Ended 31st March 2023 Designated Funds Reserves Policy Other Projects Total designated funds Unrestricted general fund Total Unrestricted Funds	Fund Fund Balance Income Expenditure Transfers Balance b/f c/f £ £ £ £ £ 358,162 - - 48,177 406,339 33,000 700,000 (19,627) 252,182 965,555
	391,162 700,000 (19,627) 300,359 1,371,894 201,673 598,121 (370,036) (297,758) 132,000
	592,835 1,298,121 (389,663) 2,601 1,503,894

9. Unrestricted Income Funds

Year Ended 31st March 2022 Designated Funds Reserves Policy Other Projects Total designated funds Unrestricted general fund Total Unrestricted Funds	Fund Fund Balance Income Expenditure Transfers Balance b/f c/f £ £ £ £ £ 322,740 - 35,422 358,162 3,000 - (2,197) 32,197 33,000
	325,740 - (2,197) 67,619 391,162 221,742 363,753 (332,771) (51,051) 201,673
	547,482 363,753 (334,968) 16,568 592,835

18 -

10. Restricted Income Funds

Year Ended 31st March 2023 Fixed Assets Barn Lift £3,000 retained for 5 years servicing Charging Stations Field Shelters Remote Monitoring Project Reserve Officer/ Intern Volunteers / LLP Website 10. Restricted Income Funds Year Ended 31st March 2022 Fixed Assets Barn Lift £3,000 retained for 5 years servicing Conservation Electric Vehicle Furlough Grants Remote Monitoring Project Website Wildbird food Crop	Fund Balance Fund Balance b/f Income Expenditure Transfers c/f £ £ £ £ £ 17,693 - - (2,601) 15,092 2,103 - (315) - 1,788 - 1,500 - - 1,500 - 11,000 (1,470) - 9,530 1,782 - (210) - 1,572 - 4,500 (4,500) - - - 7,920 (6,948) - 972 2,384 - (1,140) - 1,244
	23,962 24,920 (14,583) (2,601) 31,698
	Fund Balance Fund Balance b/f Income Expenditure Transfers c/f £ £ £ £ £ 25,123 - - (7,430) 17,693 2,662 - (559) - 2,103 - 9,900 (9,900) - - 9,138 - - (9,138) - - 10,111 (10,111) - - - 5,000 (3,218) - 1,782 2,384 - - - 2,384 - 300 (300) - -
	39,307 25,311 (24,088) (16,568) 23,962

The Barn Lift servicing, Charging Station, Field Shelters, Remote Monitoring, Volunteers/LLP and the Website funds of £16,606 are held in current assets. The remaining restricted funds of £15,092 are held in fixed assets

11. Related Party Transactions

During the year £12,615 (2022: £10,309.87) was paid to Trustee Frances Ramsden, for accountancy, financial management, promotion, design and training. Head of Conservation – David Ramsden received a salary £23,675.27. During the year the Trust leased land and buildings from David and Frances Ramsden for a peppercorn rent.

19 -

The Barn Owl Trust

Annual Report Year Ended 31 March 2023 Charity Number 299 835

Conserving the Barn Owl and its environment

The Barn Owl Trust

Year Ended 31 March 2023

Contents	Page
Trustees and Advisors	1
Trustees’ Report	2
Independent Examiner’s Report to the Trustees	10
Statement of Financial Activities	11
Balance Sheet	12
Notes and Accounting Policies	13

The Barn Owl Trust

Trustees and Advisors

Year Ended 31 March 2023

Accounts	Year ended 31 March 2023
Registered Charity number	299 835
BOT Environmental Enrolment Number	203 178
Address	Waterleat
	Ashburton
	Devon
	TQ13 7HU
Bankers	Triodos Bank UK	Lloyds Bank
	Deanery Rd,	31 Fore Street
	Bristol	Totnes
	BS1 5AS	Devon
		TQ9 5HH
Independent Examiners	Martin Hobbs BSc ACA
	Francis Clark LLP
	Sigma House
	Oak View Close
	Edginswell Park
	Torquay Devon
	TQ2 7FF
Solicitors	Wollens
	The Harbour Side
	At, 67 The Terrace
	Torquay
	TQ1 1DP
Trustees	Keith Grant
	Frances Ramsden
	Simon Wilson
	Kevin Keatley
	Edward McNeil
Secretary	Gillian Gant
Hon Treasurer	Mark Pountney_MAAT_
Management Team	David Ramsden_MBE_
	Head of Conservation
	Gillian Gant
	Office Manager

The Barn Owl Trust

Trustees’ Report

Year Ended 31 March 2023

Structure, Governance and Management

The Barn Owl Trust is an unincorporated Trust and was formed by Deed of Trust on 25 December 1987. It is a registered charity, number 299835.

Our Deed states that the number of Trustees shall not be less than three nor more than five.

Objectives and Activities

Barn Owl Trust CIO (Charitable Incorporated Organisation)

BOT Environmental

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Achievements and Performance

State of the UK Barn Owl Population 2022

Health and Safety

Social Media

Lennon Legacy Project (LLP)

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Fodder Radish and Corn Marigold dominated the crop despite no seed being include in the mix. Linnets returned to the site in July and their numbers built up until peaking at 500+ in March 2023.

At the beginning of June, Western Power Distribution (WPD) apprentices returned to the site and replaced the bridges and boardwalks along the Apprentice Path, originally built by other WPD apprentices in 2010. They also began work on the first of three Field Shelters planned for the reserve, the materials for the first shelter and for the bridge and board walk restorations were provided by Western Power. This Field Shelter in the Main Field was completed by staff and volunteers in April 2023. We continued to record and report on the monthly changes in our online Wildlife Diary.

Liaison with Ulster Wildlife Trust

Other Projects

Core Activities

Other national roles for the Barn Owl Trust that were maintained throughout the year included the reporting of sightings, roosts and nest sites by members of the public via www.barnowlsurvey.org.uk.

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Work on the Advanced Barn Owl Surveying and Mitigation (ABOSM) course is in preparation, and we hope to have it completed for April 2024.

Nestbox building

Other work

There have been several staff changes during the year. We were very sorry to lose Senior Conservation Officer Matt Twiggs when he moved on to work for Natural England after sixteen years here.

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Financial Review

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Plans for Future Periods

A significant legacy from Peter Blood and other legacies during the year enabled the Trustees to apportion funds for the rebuild of the office. The existing wooden building was originally built just after the second World War with additional insulation and extensions built when we started using it as an office in the early 1990’s. The whole thing was done by volunteers and on a ‘shoestring’ budget. In 2011 we had a purpose-built Meeting Room added using funds from a legacy from Norman Alderson. Prior to Covid this room hosted training courses and visitors to the Trust and LLP for walks, talks and workshops. Post-pandemic the Conservation Team (CT) moved into the Meeting Room to allow for better social distancing and because their old room was damp and needed repair. The Meeting Room has been a more pleasant working environment. Winters have been very cold in the old office with rooms slow to heat up and electric heaters using lots of energy. During the summer fans are needed to cool the space, again using lots of energy. With the whole building needing significant repairs and redecoration the Trustees decided that replacing the old offices with an energy efficient new build would be more cost effective and efficient than trying to keep the old building going. It would also be a more pleasant environment for the staff and volunteers, helping to future proof the Trust. Although a significant outlay is needed for the rebuild, we expect to see savings in energy consumption and a return on the expenditure over time, rather like the solar panels which were installed in 2012 and made possible by a legacy from Peggy May Fullman.

The Creeping Thistle research project, in which we are comparing the most effective way to deal with this invasive species, is due to be completed in the coming financial year.

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

We aim to attract more grant funding and donations to fund our work, this despite the predicted recession.

Financial Reserves Policy

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Statement of Trustees’ Responsibilities

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

Signed on behalf of the Trustees

……………………………. ……………………………. Trustee Trustee

Date: ………………………

The Barn Owl Trust

Independent Examiner’s Report to the Trustees

Year Ended 31 March 2023

I report to the trustees on my examination of the accounts of The Barn Owl Trust for the year ended 31 March 2023, which are set out on pages 11 to 19.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair” view which is not a matter considered as part of an independent examination.

Martin Hobbs BSc ACA

Francis Clark LLP Chartered Accountants Sigma House Oak View Close Edginswell Park Torquay Devon TQ2 7FF

…………………….

10 -

The Barn Owl Trust

Statement of Financial Activities

Year Ended 31 March 2023

Income from: Donations and legacies 2 Charitable activities 2 Other trading activities 2 Other Income 2 Total Expenditure on: Raising funds 3 Charitable activities 3 Net (expenditure)/income Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	March March 2023 2022 £ £ Unrestricted Restricted Total Unrestricted Restricted Total 1,115,994 24,920 1,140,914 219,865 25,311 245,176 149,185 - 149,185 123,681 - 123,681 16,990 - 16,990 14,984 - 14,984 15,952 - 15,952 5,223 - 5,223
	1,298,121 24,920 1,323,041 363,753 25,311 389,064
	19,810 - 19,810 19,906 - 19,906 369,853 14,583 384,436 315,062 24,088 339,150
	389,663 14,583 404,246 334,968 24,088 359,056
	908,458 10,337 918,795 28,785 1,223 30,008
	2,601 (2,601) - 16,568 (16,568) - 911,059 7,736 918,795 45,353 (15,345) 30,008 592,835 23,962 616,797 547,482 39,307 586,789
	1,503,894 31,698 1,535,592 592,835 23,962 616,797

11 -

The Barn Owl Trust

Balance Sheet

Year Ended 31 March 2023

£ 13,016 706,095 792,712	March 2023 £ 45,531 1,490,061	£ 12,911 20,077 557,157	March 2022 £ 42,010 574,787
1,511,823 21,762		590,145 15,358
		15,358
	1,535,592		616,797
	1,503,894 31,698		592,835 23,962
	1,535,592		616,797

12 -

The Barn Owl Trust

Notes to the Financial Statements

Year Ended 31 March 2023

1. Accounting Policies

(a) Basic of preparation and assessment of going concern

The trust constitutes a public benefit entity as defined by FRS 102.

The functional and presentational currency of these financial statements is sterling.

The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern.

(b) Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the Trust has been notified in writing of both the amount and settlement date.

Legacy gifts are recognised on a case-by-case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date.

All expenditure is accounted for on an accruals basis and includes irrecoverable VAT.

Units 10% to 20% Straight line, leaving residual values Vehicles 25% Straight line, leaving residual values Others 33% Straight line

(e) Stock

(f) Pension contributions

Pension contributions payable under a defined contribution scheme are charged to the SOFA as and when paid.

(g) Fund accounting

i. The Charity’s general funds consist of funds which the Charity may use for its charitable purposes at its discretion.
ii. The Charity has designated certain funds for specific purposes. There is no legal force for the designations and further details of the funds can be found in Note 9.

13 -

The Barn Owl Trust

Notes to the Financial Statements (continued)

Year Ended 31 March 2023

1. Accounting Policies

(h) Financial instruments

- Short term debtors and creditors

Cash and bank balances

2. Income

Donations and legacies: Grants and donations Legacies Charitable activities: Nestboxes Training courses Other (Talks, p&p, Misc) Other trading activities: Fundraising Promotional goods Other income: Solar generation Bank interest Other (recycling) Sale of fixed assets	March March 2023 2022 £ £ 178,859 157,605 962,055 87,571 1,140,914 245,176 74,451 82,136 57,743 - 16,991 41,545 149,185 123,681 2,051 1,424 14,939 13,560 16,990 14,984 4,890 4,637 5,051 570 611 16 5,400 - 15,952 5,223 1,323,041 389,064

14 -

The Barn Owl Trust

Notes to the Financial Statements (continued)

Year Ended 31 March 2023

Note 3. Expenditure Raising funds: Fundraising Promotional goods Charitable activities: Nestboxes Training courses Practical work Information and advice service Grants & Donations Support costs Independent examination 4. Salaries & Pensions Wages & salaries Social security costs Pension Contributions	Activities Governance March Undertaken and Support 2023 Directly Costs Total £ £ £ - 12,332 12,332 - 7,478 7,478 - 19,810 19,810 46,593 - 46,593 6,000 - 6,000 197,586 - 197,586 99,636 - 99,636 - - - - 32,121 32,121 - 2,500 2,500 349,815 34,621 384,436 March 2023 £ 220,135 19,649 12,649 252,433	March 2022 Total £ 12,525 7,381
		19,906
		45,201 - 160,081 104,493 - 28,125 1,250
		339,150
		March 2022 £ 186,737 11,373 11,481 209,591

During the year the Trust employed a total of 19 staff, 7 full time and 12 part time (2022: 16 staff).

No employee received employee benefits (excluding employer pension costs) of more than £40,000.

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity.

15 -

The Barn Owl Trust

Notes to the Financial Statements (continued)

Year Ended 31 March 2023

5: Fixed Assets - Lead Schedule

Cost As at 31st March 2022 Additions Disposals As at 31st March 2023 Depreciation As at 31st March 2022 Charge for the year Disposals As at 31st March 2023 Net Book Value As at 31st March 2022 As at 31st March 2023 5: Fixed Assets - Lead Schedule As at 31st March 2022 Cost As at 31st March 2021 Additions Disposals As at 31st March 2022 Depreciation As at 31st March 2021 Charge for the year Deleted on disposals As at 31st March 2022 Net Book Value As at 31st March 2021 As at 31st March 2022	Units Furniture & Vehicles Total Equipment £ £ £ £ 60,977 41,811 128,788 231,576 - 9,674 9,000 18,674 - 3,478 13,689 17,167
	60,977 48,007 124,099 233,083
	59,977 36,379 93,210 189,566 - 3,241 10,912 14,153 - 3,478 12,689 16,167
	59,977 36,142 91,433 187,552

	1,000 5,432 35,578 42,010

	1,000 11,865 32,666 45,531
	Units Furniture & Vehicles Total Equipment £ £ £ £ 122,393 39,614 103,205 265,212 - 2,197 25,583 27,780 61,416 - - 61,416
	60,977 41,811 128,788 231,576
	117,191 29,557 82,158 228,906 4,202 6,822 11,052 22,076 61,416 - - 61,416
	59,977 36,379 93,210 189,566

	5,202 10,057 21,047 36,306

	1,000 5,432 35,578 42,010

Units include Meeting Room.

16 -

The Barn Owl Trust

Notes to the Financial Statements (continued)

Year Ended 31 March 2023

6. Stock	March	March
	2023	2022
	£	£
Promotional Goods	13,016	12,278
Nestboxes	-	633
	13,016	12,911
During the year the cost of stock was £52,845 (2022 - £51,170)
7. Debtors	March	March
	2023	2022
	£	£
Trade debtors	2,659	16,785
Prepayments and accrued income	703,436	2,447
Vat receivable	-	845
	706,095	20,077
8. Creditors – amounts falling due within one year	March	March
	2023	2022
	£	£
Trade creditors	12,726	11,256
Accruals and deferred income	3,000	1,250
Taxation and social security	3,923	2,852
VAT Liability	2,113	-
	21,762	15,358

17 -

The Barn Owl Trust

Notes to the Financial Statements (continued)

Year Ended 31 March 2023

9. Unrestricted Income Funds

Year Ended 31st March 2023 Designated Funds Reserves Policy Other Projects Total designated funds Unrestricted general fund Total Unrestricted Funds	Fund Fund Balance Income Expenditure Transfers Balance b/f c/f £ £ £ £ £ 358,162 - - 48,177 406,339 33,000 700,000 (19,627) 252,182 965,555
	391,162 700,000 (19,627) 300,359 1,371,894 201,673 598,121 (370,036) (297,758) 132,000
	592,835 1,298,121 (389,663) 2,601 1,503,894

9. Unrestricted Income Funds

Year Ended 31st March 2022 Designated Funds Reserves Policy Other Projects Total designated funds Unrestricted general fund Total Unrestricted Funds	Fund Fund Balance Income Expenditure Transfers Balance b/f c/f £ £ £ £ £ 322,740 - 35,422 358,162 3,000 - (2,197) 32,197 33,000
	325,740 - (2,197) 67,619 391,162 221,742 363,753 (332,771) (51,051) 201,673
	547,482 363,753 (334,968) 16,568 592,835

18 -

10. Restricted Income Funds

Year Ended 31st March 2023 Fixed Assets Barn Lift £3,000 retained for 5 years servicing Charging Stations Field Shelters Remote Monitoring Project Reserve Officer/ Intern Volunteers / LLP Website 10. Restricted Income Funds Year Ended 31st March 2022 Fixed Assets Barn Lift £3,000 retained for 5 years servicing Conservation Electric Vehicle Furlough Grants Remote Monitoring Project Website Wildbird food Crop	Fund Balance Fund Balance b/f Income Expenditure Transfers c/f £ £ £ £ £ 17,693 - - (2,601) 15,092 2,103 - (315) - 1,788 - 1,500 - - 1,500 - 11,000 (1,470) - 9,530 1,782 - (210) - 1,572 - 4,500 (4,500) - - - 7,920 (6,948) - 972 2,384 - (1,140) - 1,244
	23,962 24,920 (14,583) (2,601) 31,698
	Fund Balance Fund Balance b/f Income Expenditure Transfers c/f £ £ £ £ £ 25,123 - - (7,430) 17,693 2,662 - (559) - 2,103 - 9,900 (9,900) - - 9,138 - - (9,138) - - 10,111 (10,111) - - - 5,000 (3,218) - 1,782 2,384 - - - 2,384 - 300 (300) - -
	39,307 25,311 (24,088) (16,568) 23,962

11. Related Party Transactions

19 -

Barn Owl Trust Annual Report 2022 - 2023

Charity Information

Barn Owl Trust

BOT Environmental

~~-~~ 2022 2023 Annual Report

Management Information

Conservation Report

State of the UK Barn Owl Population 2022

The Lennon Legacy Project – our nature reserve

Visiting Ulster Wildlife Trust

Team changes

Core activities

Financial Report

THE BARN OWL TRUST

S.O.F.A. Statement of financial activity

Financial Report continued

Thank You

During this period we received legacies from:

and Gifts in Memory of:

Rest In Peace

Donations from sponsored events and other fund-raising were received from:

The Barn Owl Trust

Contents

Year Ended 31 March 2023

The Barn Owl Trust

Trustees and Advisors

Year Ended 31 March 2023

The Barn Owl Trust

Trustees’ Report

Year Ended 31 March 2023

Structure, Governance and Management

Objectives and Activities

Barn Owl Trust CIO (Charitable Incorporated Organisation)

BOT Environmental

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Achievements and Performance

State of the UK Barn Owl Population 2022

Health and Safety

Social Media

Lennon Legacy Project (LLP)

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Liaison with Ulster Wildlife Trust

Other Projects

Core Activities

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Nestbox building

Other work

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Financial Review

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Plans for Future Periods

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Financial Reserves Policy

The Barn Owl Trust

Trustees’ Report (continued)

Year Ended 31 March 2023

Statement of Trustees’ Responsibilities

The Barn Owl Trust

Independent Examiner’s Report to the Trustees

Year Ended 31 March 2023

Responsibilities and basis of report

Independent examiner’s statement

Martin Hobbs BSc ACA

The Barn Owl Trust

Statement of Financial Activities

Year Ended 31 March 2023

The Barn Owl Trust

- 2022 2023 Annual Report