2022-03-31-accounts

			Reference and Administrative	Reference and Administrative	Reference and Administrative		Details	Details
			for the Year Ended	31 March			2022
Conservators			Oliver Bennett MBE —appointed				by DEFRA January 2021
			Sue Bucknall —elected		April 2021
			David Hince —elected	April 2018;re-elected					April 2021
			Peter Hirsch —elected	April 2018;re-elected					April 2021
			Michael Johnston —elected April 2021
			Diane Neil Mills (Chairman) —elected					April 2018;re-elected		April 2021
			Michael Rappolt —appointed			by	Ministry of Defence May 2017;
			re-appointed May 2020		(on an interim			basis)
			Nigel Ware —appointed		by Home Office March 2018;
			re-appointed March 2021
Chief Executive			Stephen Bound
Principal Address			Ranger's Office
			Manor Cottage
			Windmill Road
			Wimbledon
			London
			SW195NR
Registered	Charity	Number	303167
Independent	Auditors		Kreston Reeves LLP
			Chartered Accountants		and Statutory			Auditor
			9 Donnington Park
			85 Birdham Road
			Chich ester
			West Sussex
			PO20 7AJ
Solicitors			Bates Wells
			10Queen Street Place
			London
			EC4R 1BE
Bankers			Barclays Bank pic
			8 Alexandra Road
			Wimbledon
			London
			SW197JZ
Investment	advisers		CCLA Investment Management				Limited
			Senator House
			85Queen Victoria
			London EC4V 4ET

										Page
Reference	and	administrative details			ofthe charity, its	trustees		and	advisers	1
Conservators'		report								3-27
Independent	auditors'		report							28-31
Statement	offinancial		activities							32
Balance sheet										33
Statement	ofcash flows
Notes to the financial			statements							35-58
The following		abbreviations are		used	in this document
WPCC or Charity			The Wimbledon		and Putney Commons		Conservators
1871Act			Wimbledon	and	Putney Commons	Act	1871
Board			The Board	ofConservators ofWPCC
NLHF			National Lottery		Heritage Fund
GAAP			United Kingdom		Generally Accepted Accounting				Principles
LGPS			Local Government Pension Scheme

		Year ended 31March	Year ended 31March	2022	2021
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
Total income		1,888,945	80,433	1,969,378	1,871,961
Total expenditure before
additional charges in respect of
defined benefit pension scheme		1,925,625	35,950	1,961,575	2,156,317
Net income/(expenditure)	before
additional charges in respect of
defined benefit pension scheme		(36,680)	44,483	7,803	(284,356)
Additional charges in respect of
defined benefit pension scheme		306,000		306,000	299,000
Net income/(expenditure)	before
investment gains		(342,680)	44,483	(298,197)	(583,356)
Net gain on investments		147,350		147,350	279,616
Net income/(expenditure)
before other gains and	losses	(195,330)	44,483	(150,847)	(303,740)
Actuarial gain/(loss) on defined
benefit pension scheme		782,000		782,000	25,000
Net movement in funds	for the
year		586,670	44,483	631,153	(328,740)
Total funds brought forward		145,627	71,385	217,012	545,752
Total funds carried forward		732,297	115,868	848,165	217,012
Comprising:
Negative pension reserve		(2,381,000)		(2,381,000)	(2,857,000)
Other reserves		3,113,297	115,868	3,229,165	3,074,012
Total funds		732,297	115,868	848,165	217,012

Unrestricted reserves,	Unrestricted reserves,	excluding	excluding	negative	negative	pension	reserve
Per balance sheet								732,297
Add back negative	pension reserve							2,381,000
								3,113,297
Deduct:
Estimated cost of	next	triennial	elections		in 2021			(60,000)
Funds required to	fund	the net	book	value of		tangible	fixed assets	(1,380,205)
Free reserves, before negative			pension		reserve			1,673,092

				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				2022	2022	2022	2021
			Note		F	F	F
Income from:
Donations and legacies			3	102,705	52,486	155,191	87,523
Charitable activities			4	1,738,211	27,947	1,766,158	1,736,588
Investments			5	48,029		48,029	47,850
Total income				1,888,945	80,433	1,969,378	1,871,961
Expenditure on:
Charitable activities			6	2,231,625	35,950	2,267,575	2,455,317
Total expenditure				2,231,625	35,950	2,267,575	2,455,317
Net (expenditure)/income		before net
gains on investments				(342,680)	44,483	(298,197)	(583,356)
Net gains/(losses)	on investments			147,350		147,350	279,616
Net movement in	funds before other
recognised gains/(losses)				(195,330)	44,483	(150,847)	(303,740)
Other recognised	gains/(losses):
Actuarial gains/(losses) on defined
benefit pension scheme			23	782,000		782,000	(25,000)
Net movement in	funds			586,670	44,483	631,153	(328,740)
Reconciliation of	funds:
Total funds brought	forward			145,627	71,385	217,012	545,752
Net movement in funds				586,670	44,483	631,153	(328,740)
Total funds carried forward				732,297	115,868	848,165	217,012

As at 31 March 2	022
							2022		2021
					Note		F		F
Fixed assets
Tangible assets					10		1,228,405		1,275,084
Heritage assets					11		151,800		151,800
Investments					12		1,677,706		1,630,356
							3,057,911		3,057,240
Current assets
Debtors					13	130,604		228,987
Cash at bank and	in hand					332,543		181,131
						463,147		410,118
Creditors: amounts	falling		due within one
year					14	(208,374)		(303,496)
Net current assets							254,773		106,622
Total assets less	current		liabilities				3,312,684		3,163,862
Creditors: amounts	falling		due after more
than one year					15		(18,163)		(19,460)
Provisions for liabilities					17		(65,356)		(70,390)
Net assets excluding		pension		liability			3,229,165		3,074,012
Defined benefit pension		scheme		liability	23		(2,381,000)		(2,857,000)
Total net assets							848,165		217,012
Charity funds
Restricted funds					18		115,868		71,385
Unrestricted funds					18		732,297		145,627
Total funds							848,165		217,012

				Note	2022f	2021 E
Cash flows from operating	activities
Net cash provided/(used) by operating		activities		20	43,147	(185,368)
Cash flows from investing	activities
Dividends, interests and rents from investments					48,029	47,850
Purchase oftangible fixed assets					(37,563)	(7,995)
Sale of investments					100,000
Net cash provided by investing activities					110,466	39,855
Cash flows from financing	activities
Repayments of borrowing					(2,201)	(5,485)
Net cash used in financing	activities				(2,201)	(5,485)
Change in cash and cash	equivalents	in	the year		151,412	(150,998)
Cash and cash equivalents	at the beginning		ofthe year		181,131	332,129
Cash and cash equivalents	at the end of		the year	21	332,543	181,131

Freehold buildings		- 25 - 50 years
Long-term leasehold	properly	- Life oflease
Plant, machinery and	equipment-	3 - 10years
Fixtures and fittings		- 5-15years
Computer equipment		- 4 years

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2022	2022	2022	2021
		F	F	F	F
Donations
Horseride	appeal		26,977	26,977	4,906
Beverley	Brook bridges' appeals		15,509	15,509
Footpath	restoration		10,000	10,000
Other donations		102,705		102,705	82,617
Total 2022		102,705	52,486	155,191	87,523
Total 2021		82,617	4,906	87,523

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2022f	2022 f.	2022	2021
Levy received from councils			1,262,008		1,262,008	1,247,917
Countryside stewardship		grant	31,229		31,229	36,677
Sports facilities			310,589	22,321	332,910	222,388
Property rent and	wayleaves		106,735		106,735	117,761
Rent from filming	and fairs		27,630		27,630	5,750
Logs and timber	sales					50
Publication sales			20		20	10
NLHF grant				5,626	5,626	46,035
Beverley Brook path project grant						60,000
Total 2022			1,738,21 1	27,947	1,766,158	1,736,588
Total 2021			1,630,553	106,035	1,736,588

		Unrestricted	Total	Total
		funds	funds	funds
		2022	2022	2021
				F
investment	income	48,029	48,029	47,850
Total2021		47,850	47,850

		Activities
		undertaken	Support	Total	Total
		directly	costs	funds	funds
		2022 E	2022 E	2022f	2021
Charitable	activity	1,600,962	666,613	2,267,575	2,455,317
Total2021		1,515,916	939,401	2,455,317

				Charitable	Total	Total
				Activities	funds	funds
				2022	2022	2021
				F
Windmill				6,692	6,692	8,345
Keepers	and Commons		security	514,272	514,272	515,304
Commons		maintenance		595,826	595,826	584,947
Playing	fields maintenance			231,885	231,885	220,627
Property	maintenance		and improvements	252,287	252,287	186,693
				1,600,962	1,600,962	1,515,916
Total20	21			1,515,916	1,515,916

			Charitable	Total	Total
			Activities	funds	funds
			2022f	2022f	2021 F
NLHF expenses			5,626	5,626	46,035
Administration staff salaries			98,309	98,309	200,586
Audit and accountancy			15,210	15,210	16,525
Office expenses			16,570	16,570	8,440
Insurance			68,520	68,520	52,171
Utilities and services			17,150	17,150	15,162
Advertising and printing			21,553	21,553	14,799
Computer and IT support			31,826	31,826	24,360
Events			7,592	7,592	8,085
Council tax			26,282	26,282	24,543
Defined benefit pension	cost in excess of contributions	paid	250,000	250,000	240,000
Profit on sale offixed assets			3,633	3,633
Interest cost on pension	liability		56,000	56,000	59,000
Legal fees			37,311	37,311	132,111
Professional fees			10,727	10,727	28,414
Bad debts			304	304	10,920
Election costs					58,250
			666,613	666,613	939,401
Total 2021			939,401	939,401

	2022	2021
	E	E
Staff Salaries
Wages and salaries	876,071	914,403
Social security costs	92,638	96,024
Other pension costs	416,979	449,497
	1,385,688	1,459,924

Chief Executive
Chief Operations	Manager
Deputy Clerk and	Ranger
Administration
Wildlife and Conservation		Officer
Security
Maintenance
Playing Fields
Property

2022	2021
No.	No.
22	22

2022	2021
No.	No.

		Long-term	Commons	Playing
	Freehold	leasehold	plant and	fields	Fixtures	Computer
	buildings 5	property 5	machinery E	equipment	and fittings f	equipment E	Total
Cost or valuation
At 1 April 2021	1,450,448	219,080	345,671	98,611	96,730	16,028	2,226,568
Additions	7,068		20,487	2,656	3,916	3,436	37,563
Disposals	(4,969)	(5,884)		(3,250)			(14,103)
At 31 March 2022	1,452,547	213,196	366,158	98,017	100,646	19,464	2,250,028
Depreciation
At 1 April 2021	454,472	97,057	245,654	68,062	80,080	6,159	951,484
Charge for the year	35,064	7,375	15,822	5,343	7,005	4,116	74,725
On disposals	(1,553)			(3,033)			(4,586)
At 31 March 2022	487,983	104,432	261,476	70,372	87,085	10,275	1,021,623
Net book value
At 31 March 2022	964,564	108,764	104,682	27,645	13,561	9,189	1,228,405
At 31 March 2021	995,976	122,023	100,017	30,549	16,650	9,669	1,275,084

			Heritage
			assets
			2022
Carrying	value	at 1 April 2021	151,800
Carrying	value	at 31 March 2022	151,800

	Listed
	investments
Cost or valuation
At 1 April 2021	1,630,356
Disposals	(100,000)
Revaluations	147,350
At 31 March 2022	1,677,706
Net book value
At 31 March 2022	1,677,706
At 31 March 2021	1,630,356

13.	Debtors
				2022f	2021 F
	Due within one year
	Trade debtors			52,492	51,931
	Other debtors			44,381	40,545
	Prepayments and accrued income			33,731	136,511
				130,604	228,987
14.	Creditors: Amounts	falling due within one year
				2022	2021
				E	E
	Trade creditors			70,518	210,031
	Obligations under finance lease and hire purchase		contracts		2,201
	Other creditors			59,235	49,065
	Accruals and deferred	income		78,621	42,199
				208,374	303,496
15.	Creditors: Amounts	falling due after more than	one year
				2022f	2021 F
	Accruals and deferred	income		18,163	19,460
16.	Deferred income

				2022	2021
				E	F
Deferred	income at 1 April 2021			40,687	22,054
Resources deferred		during the year		21,234	19,930
Amounts	released	from previous	periods	(21,228)	(1,297)
Deferred	income at 31 March		2022	40,693	40,687

			Provision
			for liabilities
			E
At 1 April 2021			70,390
Change	in discount	rate	(5,884)
Interest	cost charged	to expenditure	850
			65,356

							Balance at
	Balance at 1			Transfers		Gains/	31 March
	April 2021	Income F	Expenditure	in/out	f	(Losses) F	2022
Unrestricted
funds
Designated
funds
Election Sinking
Fund				20,004			20,004
General funds
General
Conservancy
Fund	3,002,627	1,888,945	(1,925,625)	(20,004)		147,350	3,093,293
Defined Benefit
Pension	(2,857,000)		(306,000)			782,000	(2,381,000)
	145,627	1,888,945	(2,231,625)	(20,004)		929,350	712,293
Total
Unrestricted
funds	145,627	1,888,945	(2,231,625)			929,350	732,297
Restricted
funds
Windmill
Restoration
Fund	19,468						19,468
Horseride
Appeal	28,802	26,977	(29,424)				26,355
Wildlife Garden
Appeal	18,115						18,115
Beverley Brook
WC Bridge
Appeal	5,000	10,000					15,000
Footpath
Restoration		10,000	(900)				9,100
Beverley Brook
PLC Bridge
Appeal		5,509					5,509
E W Cricket
Trust		22,321					22,321
NLHF
Masterplan		5,626	(5,626)

							Balance at
		Balance at 1			Transfers	Gainsi	31 March
		April 2021	Income	Expenditure	in/out	(Losses)	2022
				K	E		f.
		71,385	80,433	(35,950)			115,868
Total	offunds	217,012	1,969,378	(2,267,575)		929,350	848,165

Statement offun	ds -prior year
						Balance at
	Balance at			Transfers	Gains/	31 March
	1 April 2020	Income	Expenditure	in/out	(Losses)	2021
	E		E	E	F	F
Unrestricted
funds
Designated
funds
Election Sinking
Fund	36,672		(58,250)	21,578
General funds
General
Conservancy
Fund	2,980,511	1,761,020	(1,971,942)	(46,578)	279,616	3,002,627
Defined Benefit
Pension	(2,533,000)		(299,000)		(25,000)	(2,857,000)
	447,511	1,761,020	(2,270,942)	(46,578)	254,616	145,627
Total
Unrestricted
funds	484,183	1,761,020	(2,329,192)	(25,000)	254,616	145,627
Restricted
funds
Windmill
Restoration
Fund	19,558		(90)			19,468
Horseride
Appeal	23,896	4,906				28,802
Wildlife Garden
Appeal	18,115					18,115
NLHF-
Masterplan		46,035	(46,035)
Beverley Brook
path project		60,000	(80,000)	25,000		5,000
	61,569	110,941	(126,125)	25,000		71,385
Total offunds	545,752	1,871,961	(2,455,317)		254,616	217,012

Analysis	ofn	et assets	between funds - current	year
				Unrestricted	Restricted	Total
				funds	funds	funds
				2022f	2022f	2022 K
Tangible	fixed	assets		1,228,405		1,228,405
Fixed asset investments				1,677,706		1,677,706
Heritage	assets			151,800		151,800
Current assets				347,279	115,868	463,147
Creditors	due	within one year		(208,374)		(208,374)
Creditors	due	in more than one year		(18,163)		(18,163)
Provisions	for	liabilities	and charges	(2,446,356)		(2,446,356)
Total				732,297	115,868	848,165

19.	Analysis ofnet assets	between funds (conti	between funds (conti	between funds (conti	between funds (conti	nued)
	Analysis of net assets	between funds - prior				year
							Unrestricted	Restricted	Total
							funds	funds	funds
							2021	2021	2021
							E		F
	Tangible fixed assets						1,275,084		1,275,084
	Fixed asset investments						1,630,356		1,630,356
	Heritage assets						151,800		151,800
	Current assets						338,733	71,385	410,118
	Creditors due within one year						(303,496)		(303,496)
	Creditors due in more than one year						(19,460)		(19,460)
	Provisions for liabilities	and charges					(2,927,390)		(2,927,390)
	Total						145,627	71,385	217,012
20.	Reconciliation ofnet	movement		in funds	to	net cash flow from operating		activities
								2022	2021
	Net expenditure for the	year (as per Statement				of Financial	Activities)	(150,847)	(303,740)
	Adjustments for:
	Depreciation charges							74,725	74,785
	(Gains)/losses on investments							(147,350)	(279,616)
	Dividends, interests and rents		from	investments				(48,029)	(47,850)
	Loss on the sale offixed assets							3,633
	Decrease in stocks								85
	Decrease/(increase) in	debtors						98,383	(80,020)
	(Decrease)/increase in	creditors						(94,218)	151,457
	Pension fund adjustments							306,000	299,000
	Interest cost on provision							850	531
	Net cash provided by/(used		in) operating		activities			43,147	(185,368)

		2022	2021
		E	F
Cash	in hand	332,543	181,131
Total	cash and cash equivalents	332,543	181,131

				Other non-
		At 1 April		cash	At 31 March
		2021	Cash flows	changes	2022
			F		F
		F
Cash at bank and	in hand	181,131	153,613	(2,201)	332,543
Finance leases		(2,201)		2,201
		178,930	153,613		332,543

Principal actuarial assumptions at the Balance Sheet d	ate (expressed as weighted averages)	:
	At 31 March	At 31 March
	2022	2021
	0/
Discount rate	2.60	2.00
Future salary increases	4.25	3.85
Future pension increases	3.25	2.85
	At 31 March	At 31 March
	2022	2021
	Years	Years
Mortality rates (in years)
-for a male aged 65 now	21.2	21.1
- at 65 for a male aged 45 now	22.5	22.4
-for a female aged 65 now	23.9	23.9
- at 65 for a female aged 45 now	25.4	25.3

The Charit	y's share of the assets in the scheme was:
		At 31 March	At 31 March
		2022	2021
			E
Equities		4,549,000	5,770,000
Gilts		989,000	729,000
Property		292,000	239,000
Cash and	other liquid assets	143,000	341,000
Diversified	growth	1,766,000	722,000
Multi asset credit		768,000	743,000
Infrastructure		817,000	362,000
Total fair	value ofassets	9,324,000	8,906,000

The amo	unts recognised		in the Statement of Financial Activities	are as follows:
					2022	2021
						F
Current	service cost				(407,000)	(363,000)
Past service cost						(79,000)
Interest	cost				(56,000)	(59,000)
Administrative expenses					(10,000)	(8,000)
Total amount recognised			in the Statement of Financial Activities		(473,000)	(509,000)
Movements in the present			value ofthe defined benefit obligation	were as follows:
						2022
						E
Opening	defined benefit	obligation				11,763,000
Contributions by scheme		participants				58,000
Benefits	paid					(298,000)
Service	cost					407,000
Past service costs
Interest	expense					233,000
Change	in financial assumptions					(478,000)
Change	in demographic	assumptions
Experience loss on obligation						20,000
Closing	defined benefit		obligation			11,705,000

Moveme	nts in the f	air val	ue of t	he Charity's share of scheme assets were	as follows:
						2022
Opening	fair value	of scheme assets				8,906,000
Interest	income					177,000
Contributions by employer						167,000
Contributions by scheme			participants			58,000
Return	on assets					324,000
Benefits paid						(298,000)
Administration expenses						(10,000)
Closing	fair value	ofscheme		assets		9,324,000
					2022	2021
Closing	position
Defined	benefit obligation				(11,705,000)	(11,763,000)
Scheme assets					9,324,000	8,906,000
Deficit					(2,381,000)	(2,857,000)
					2022f	2021
Total actuarial gains/(losses)				on defined benefit pension scheme
Return	on assets				324,000	1,945,000
Change	in financial	assumptions			478,000	(2,211,000)
Change	in demographic		assumptions			130,000
Experience loss on		obligation			(20,000)	111,000
Total					782,000	(25,000)

										2022	2021
											F
Financial	assets
Financial	assets	measured	at	fair	value	through	income	and	expenditure	1,677,706	1,630,357