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2021-03-31-accounts

Company registration number: 01997554 Charity registration number: 327091

Countryside Learning

(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2021

KM 1st Floor, Block C The Wharf Manchester Road Burnley Lancashire BB11 1JG

Countryside Learning

Contents

Reference and Administrative Details 1
Chairman's Statement 2 to 3
Trustees' Report 4 to 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Financial Statements 13 to 20

Countryside Learning

Reference and Administrative Details

Trustees Miss C L Barker
Mrs N V Branston
Ms A K Bury
Mr P R Clarke
Mr D C Daly
Mr A R Downs
Mr M T Elliot
Mr H M Henderson
Mrs J B Howman
The Countess Peel
Mr S P Roberts
Mr G E S Seligman
The Lord Stafford
Secretary Mr G Richardson
Principal Office 1st Floor, Block C
The Wharf
Manchester Road
Burnley
Lancashire
BB11 1JG
Company Registration Number 01997554
Charity Registration Number 327091
Bankers Unity Trust Bank
Four
Brindley Place
Birmingham
B1 2JB
Independent Examiner KM
1st Floor, Block C
The Wharf
Manchester Road
Burnley
Lancashire
BB11 1JG

Page 1

Countryside Learning

Chairman's Statement

Working together to achieve more - Countryside Learning - Connecting Children with the Countryside

The mission of Countryside Learning (CL) is a simple one. It is to educate, inform and inspire children, parents and teachers, so that they can enjoy and appreciate the countryside while having a greater understanding of the wide range of issues surrounding it.

CL acts as a link to a national infrastructure whereby teachers and their pupils can visit and study skilled workers in their workplace, using the knowledge gained and extra resource facilities available through CL which they can take back to the classroom to enhance the school curriculum. Our work in this area is enhanced by our partnership with other likeminded organisations especially our work with the Countryside Classroom project which delivers a truly nationwide agenda for education outside the classroom.

This last year saw us, along with the rest of the country experience one of the most difficult years in our history. The Covid pandemic had an obvious impact on what we were able to achieve. That said, as soon as restrictions were lifted in the autumn term, we reached over 5,000 school children in a few months with small Covid secure days. In addition, we have helped establish a school garden at an inner-city school in Newcastle upon Tyne so that children can experience the joy of nature wherever they are.

Like many organisations and families, we have found online communication to have been invaluable during the pandemic. Countryside Learning is absolutely focused on real outdoor education in the natural environment and not from behind a screen. I would think many of us would feel the same about physically seeing our friends and families again, it is so much more fulfilling. That is why we are ready to get out there again in the year ahead. I am confident that event with the challenges we face, schools will once again come to us to lead their outdoor education experiences.

Of course, we couldn't hope to reach so many children without the generous help of our supporters. From large charitable trusts to small individual donations every penny counts. To all of those involved can I say how grateful we are for their amazing generosity and friendship. We have been particularly touched by the continued and in some cases increased support we have had from our donors and this has enabled us to boldly plan for when normality returns to all our lives.

We pride ourselves in giving our donors more value for money and at the same time giving our children an unforgettable introduction to the countryside. We have never been driven by the size of our financial turnover; we have always been driven by the quality of our service. We are passionate about not duplicating services with other charities or wasting money on costly administration and I am delighted to say that 98.80p in every pound raised goes directly on our work with children.

In order to achieve this, we work in partnership and in a focused manner which our supporters can be assured maintains our commitment to quality and education for all. This means we can support more farms, estates and events, maximising our coverage and minimising our costs. To further this, we have worked with Lord Curry in establishing a sector wide group to pursue the aims of the Countryside Classroom. I am very hopeful that this group will capture the energy and enthusiasm which is out there to re-engage young people with where their food comes from and give them the chance to meet the people who are responsible for its production.

Our continued success and growth are due to many factors, not least the tremendous support we receive from individuals, charitable trusts, schools, parents, teachers, farmers, estate owners and of course the children themselves. Whether that is through financial support or giving their time, energy and enthusiasm to our work, I know that we could not continue without it. To all our stakeholders I would like to offer my sincere thanks for all that they have helped us achieve.

Page 2

Countryside Learning

As well as looking back, my annual statement also looks to the future. I can’t begin the list the exciting projects we had planned for 2020. From the expansion of our estate day programme to working with Harper Adams University to host two major primary and secondary schools days, we were ready to continue the growth in our delivery. I am delighted to say that the past year has enabled us to maintain and develop these plans which will undoubtably come to fruition in 2021/22. In addition we are also in discussions with Staffordshire University and Weston Park in Shropshire to work collaboratively on their education offer, in particular their forest school programmes.

Our focus in ensuring every penny counts guides our desire to work with other partners in the sector and avoid duplication at the same time as increasing the impact of our work. This can be seen in our close cooperation with the team and LEAF and the Countryside Classroom project, our work with BASC in delivering the highly successful Let’s Learn Moor programme Children who have been locked away behind four walls for months on end will need now, more than ever, to experience the joys and freedoms that the natural environment can offer.

Of course, the financial impact of the crisis will clearly have an effect on our funding going forward as well as the costs we will incur to ensure the events are safe. Like many organisations we have had to make some very tough decisions in the last year and I would like to pay tribute also to our small team of staff who have themselves made salary sacrifices during this time to support the charity. Their belief and commitment will drive us forward to get Britain’s children out and about again.

All of that said, I am delighted to be Chairman of the Countryside Learning at such an exciting time. Not only will the Countryside Classroom project offer us tremendous scope to build our work it comes at a time when we ourselves have developed a robust programme of delivery and support for schools and pupils across the country. I know from having children from Stoke-on-Trent visit my own estate, just how much the experience means to them. The light of inspiration and understanding that you see in their eyes proves to me that the opportunity we give them to engage in the countryside is something that will stay with them for the rest of their lives. We will continue to be driven by the desire to educate, inform and inspire more people about the countryside and in doing so we hope to have another year of exciting, delivery and development in the year ahead.

The Lord Stafford

Page 3

Countryside Learning

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2021.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects for which the charity was established are to advance and promote in the United Kingdom and, where appropriate, elsewhere for the public benefit, education concerning the effect of country sports and pastimes and leisure activities (and in particular the effect of their preservation, protection, development, maintenance, abolition or curtailment) upon such one or more of the following as the Foundation shall in its absolute discretion from time to time determine namely: ecology, the rural environment, wildlife, agriculture, the way of life and economy of rural communities, the industries and businesses connected therewith and employment within those industries and businesses.

The aims of Countryside Learning are simple:

To Educate, Inform and Inspire children, parents and teachers to enjoy and appreciate the countryside around them. CL acts as a link to a national infrastructure whereby teachers and their pupils can visit and study skilled workers in their workplace, using the knowledge gained and extra resource facilities available through CL to take back to the classroom to enhance the school curriculum.

The education of people in where their food comes from and an appreciation of the outdoors is one of the key ways tackling the issues of obesity and poor physical health of the population. Recent research from Countryside Classroom, supported by DEFRA, DfE and DoH, showed the growing need to educate the 'Concrete Generation' of people who had no connection or understanding of the environment around them. Through our work we aim to reconnect people with this world ensuring a healthier and more sustainable lifestyle.

Public benefit

The trustees confirm that we have paid due regard to the Charity Commission guidance on public benefit reporting in deciding what activities the charity should undertake.

The remainder of this Annual Report explains the charity's work during the year and how it has been carried out for the public benefit.

Page 4

Countryside Learning

Trustees' Report

OBJECTIVES AND ACTIVITIES

The charity's main objectives for the year

To ensure progress it is vital for an organisation to have the vision and drive to reach new achievements. The Board regularly reviews our rolling 5-year strategy along with our organisational Risk Assessment and Memorandum and Articles. The board is confident that we can achieve during the course of the current year the following objectives:

Continued financial stability

Continued partnership working to ensure increased service delivery

Continued development of our educational provision including smaller bespoke days which complement our larger events

Extend our work into Scotland and the Borders working with our sister charity in Scotland

Continue our partnerships with other likeminded charities to grow our work in the most cost effective manner, avoid duplication and increase delivery on the ground

Identify new partnerships to deliver volume countryside events for children

Fully participate in the Countryside Classroom Project offering all providers increased profile and access to resources and events which our beneficiaries can benefit from

CL constantly aims to refine and enlarge its operation in a sustainable manner and welcomes approaches and ideas from other interested parties in order to achieve that.

The charity's strategies for achieving its stated objectives

Financial stability is vital if we are to secure the sustainability of our work. Children, parents and teachers need to know that we will be around not just this year, but the next and the next offering high quality, safe and enjoyable outdoor classroom experiences. We aim to secure a 3 month operating cost reserve fund.

Regular reporting between the Chairman and the Chief Executive ensures clear direction, and with quarterly Board meetings where all staff participate in report writing and in some cases Board presentation, all key stakeholders are aware of the issues facing the Charity, whether that be personnel issues, financial or strategic.

The current management has developed a rolling 5 year strategy which is reviewed by the Chairman and the Chief Executive on a regular basis and a yearly update is presented to the Trustees. A complete review of how we plan, cost and fund our business is of primary importance if we are to secure our work and develop it into the future. To this end our aim is to achieve:

Full cost recovery funding before any major event is approved.

Budgets for each event which will be shared with consultants and estates.

A 2 or 3 year funding agreement with estates including year on year cost increments.

Added value from consultants including assistance in achieving funding for the events they manage and cost limitation of all events.

Page 5

Countryside Learning

Trustees' Report

Always producing revenue neutral budgets and hopefully surplus budgets for the Charity.

The Chief Executive has been tasked to develop partnerships in the sector, as well as influencing key decision makers and politicians. This has secured our active role in the Countryside Classroom, Learning Outside the Classroom and Access to Farms networks and the Chief Executive Chairs the LEAF Education and Public Engagement Committee.

Developing influence, sector presence and demonstrable and successful activities are the principal guides which the charity has followed to secure the strong financial position we now have.

Details of significant activities

This year, along with our Farms for Schools Members, we continue to reach many thousands of children. Farms for Schools is a membership network for farms that open to school visits. To become a member applicants have to meet stringent requirements on health and safety and can be inspected by ourselves and other providers. Most importantly, member farms are subject to independent reviews from the Health and Safety Executive (HSE), Environmental Health Officers (EHO) and advice updates from Public Health England (PHE). We have worked with other providers to respond to the recommendations of the Griffin Report and have developed and reviewed a sector wide code of practice.

We have supported more farms than ever before to expand their educational provision. We have delivered some of the largest Countryside Educational activities in the country; our Countryside Live events in Leeds and London and our work with Glendale Agricultural Society has ensured we have been able to attract over 10,000 children at these three events alone. In total we have supported over 33,000 children to experience the outdoor classroom.

Grant making policies

We do not make grants to other organisations or individuals but may from time to time offer our services free or at a reduced rate for those beneficiaries who present the greatest financial need or to encourage participation in a new event.

Contribution of volunteers

We maintain a small, but immensely committed staff team who each year consistently give far more than is asked of them in their job descriptions in a sense volunteering their services over and above what they are paid to do. The organisation owes a great deal to their hard work and enthusiasm. Their ability to achieve so much with limited resources means that we can truly claim to be big enough to have a national impact and small enough to care personally about each activity and every donor who supports us. Our key supporters are the farmers and landowners and their staff who give freely of their time to open up their world to the children we bring along to learn. Without this kindness, passion and enthusiasm, we would not be able to offer the services that we do. This level of support has been estimated at £100,000 per annum, a fantastic amount of time, money and enthusiasm which we simply could not do without or ever hope to directly support financially ourselves.

Main activities of the charity in relation to its objects

In the calendar year 2019, we reached over 33,000 school children through a range of estate days and Countryside Live events with a significant growth in our small bespoke days. This now means we operate almost in every month of the year. Along with the farms participating in Farms for Schools, we have provided educational visits for up to 300,000 children, making us one of the biggest providers in the sector. We operate through a range of educational officers and limit our operation to, essentially, an event based organisation. The feedback from our work is universally positive. In our development plan, we are careful to support our 'bread and butter' services that have served the organisation well in recent years.

Page 6

Countryside Learning

Trustees' Report

The main growth in our work in the last year has been the development of small bespoke days for small class sizes which build on the introductory experience our larger events provide. We hope to build on this in the year ahead.

We are happy with the progress we have made in sustaining a level of financial stability in what can safely be described as challenging economic circumstances. Operating in a crowded charity market place, small charities are liable to be at the mercy of the overall economic position and subject to severe competition for limited funds. Even with the amazing fundraising efforts of our supporters we are always cautious about our expenditure given the economic climate and we adjusted our spending plans accordingly. We have a robust and sound financial model that has enabled us to build up to a position where we can start to secure reserves equivalent to three months operating costs. Currently, our reserves stand at over five months. We are in a good position to face the challenges of the year ahead, much better than some in the sector. Above all else, the schools we work with need to know and have the confidence that we are sustainable and will be here for them long into the future.

We have met all of the objectives we set for this year. We continue to add new host estates across the country and reach more schools than ever before. The demand for our work has grown considerably over the last few years and this is noted by the fact that the only month of the year when we do not have school events is August when they are on holiday!

The charity relies on grant aid from the donors identified in the accounts, whose support is valued. Fundraising events such as our Art Auction are significant sources of income for us.

Without the support of valued staff, volunteers and country people across the country we would not be able to support the Learning Outside the Classroom agenda so vital to reaching the 'concrete generation' of children.

In addition our presence on key groups within the sector has made it possible for our influence to far outweigh our actual size.

We have secured for the fifteenth year running a small surplus, which ensures our continued stability and operational confidence to develop our programme of events for the coming year. In addition our work with other partners, most notably The Access to Farms Network and The LEAF Education and Public Engagement committee which our Chief Executive chairs along with the Farm Safety Partnership and Countryside Classroom has helped us reach an ever-increasing number of parents, children and teachers across the country.

CL is committed to the principles of equal opportunities. It is important to ensure that our policy is working, in particular when employing new members of staff. However, at this time no vacancies exist within the charity, any that do will be advertised and applicants from all backgrounds will be considered and encouraged.

Page 7

Countryside Learning

Trustees' Report

FINANCIAL REVIEW

Reserves

In view of the nature of the income and expenditure of the charity there is a need to match variable income with fixed commitments and the nature of the reserves. The trustees have set an objective that a general reserve of three months operating costs should be built up over time. At the year end, reserves, not invested in tangible fixed assets, amounted to £130,120, equivalent to over five months operating costs.

Freehold land

The charity owns several pieces of woodland in England, primarily gifted from the former charity, The Badminton Trust. The net book value in the financial statements of £372,919 is the gifted amount, net of any acquisitions or disposals in the succeeding years. As the charity has no intention of disposing of the land, no formal valuation has been obtained; however, the trustees are of the opinion that the market value of the freehold land is in excess of the amount shown in the accounts.

Restricted funds

These are detailed in the notes to the financial statements.

FUTURE PLANS

The charity's future plans are:

To mitigate the challenges faced by the Covid 19 outbreak.

To ensure we have a sustainable offer for teachers and children to once again experience the natural environment after months of isolation.

Develop a long term strategy to secure the right funding and structure for the charity in the years to come.

To explore ways of making the operation of the charity even more cost effective.

To continue partnership working with others in the sector to ensure value for money for donors and to maximise coverage.

To continue to source new venues for estate days and countryside live events.

To grow our smaller bespoke days.

To maintain financial stability and prudence.

To work with others to review and update educational resources through our participation in The Countryside Classroom Programme.

To work with other partners to implement the updated Industry Code of Practice for farm visits.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Countryside Learning is a registered Charity (No. 327091) and a company (No. 1997554) limited by guarantee. Its registered office, together with the names of the present Trustees and the names of any Trustees who served during the year, are shown on page 1.

The Charity is governed by its Memorandum and Articles of Association, adopted on 7 March 1986 and last amended in 1997.

Page 8

Countryside Learning

Trustees' Report

The Trustees meet approximately every three months but sub-committees for Finance and Audit meet at other times as necessary.

At Trustees meetings operational and fund-raising objectives are set and performance monitored. The responsibility for the day to day operations of the Charity is in the hands of the Chief Executive, Mr Gary Richardson. Mr Richardson, although not a Trustee, attends Trustees' meetings, as do other members of staff when appropriate.

Risk management

The major risks, to which the Charity is exposed, as identified by the Trustees, have been reviewed and systems and procedures have been put in place to manage these risks.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity on 22 September 2021 and signed on its behalf by:

......................................... The Lord Stafford Trustee

Page 9

Countryside Learning

Independent Examiner's Report to the trustees of Countryside Learning

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 11 to 20.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Countryside Learning (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of Countryside Learning are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

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

  1. accounting records were not kept in respect of Countryside Learning as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

...................................... M R Heaton FCCA FCIE DChA KM 1st Floor, Block C The Wharf Manchester Road Burnley Lancashire BB11 1JG

22 September 2021

Page 10

Countryside Learning

Statement of Financial Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income from:
Donations
3
Charitable activities
4
Other trading activities
5
Investment income
6
Other income
7
Total income
Expenditure on:
Raising funds
8
Charitable activities
9
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
20		 Unrestricted
funds
£
114,908
14,070
-
101
74,469
203,548
(4,787)
(196,318)
(201,105)
2,443
-
2,443
500,596
503,039		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
9,558
9,558		 Total
2021
£
114,908
14,070
-
101
74,469
203,548
(4,787)
(196,318)
(201,105)
2,443
-
2,443
510,154
512,597		 Unrestricted
funds
£
249,662
28,267
1,646
876
3,000
283,451
(13,551)
(270,068)
(283,619)
(168)
3,000
2,832
497,764
500,596		 Restricted
funds
£
294
-
-
-
-
294
-
-
-
294
(3,000)
(2,706)
12,264
9,558		 Total
2020
£
249,956
28,267
1,646
876
3,000
283,745
(13,551)
(270,068)
(283,619)
126
-
126
510,028
510,154

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 20.

Page 11

Countryside Learning

(Registration number: 01997554) Balance Sheet as at 31 March 2021

Note
Fixed assets
Tangible assets
15
Current assets
Debtors
16
Cash at bank and in hand
Creditors: Amounts falling due within one year
17
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
20		 2021
£
373,919
26,410
284,850
311,260
(172,582)
138,678
512,597
9,558
503,039
512,597		 2020
£
373,919
25,791
209,017
234,808
(98,573)
136,235
510,154
9,558
500,596
510,154

For the financial year ending 31 March 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements on pages 11 to 20 were approved by the trustees, and authorised for issue on 22 September 2021 and signed on their behalf by:

.........................................

The Lord Stafford

Trustee

Page 12

Countryside Learning

Notes to the Financial Statements for the Year Ended 31 March 2021

1 Charity status

The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 1st Floor, Block C The Wharf Manchester Road Burnley Lancashire BB11 1JG

These financial statements were authorised for issue by the trustees on 22 September 2021.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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 (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Countryside Learning meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity is exempt from preparing a cash flow statement..

Income

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 the income receivable can be measured reliably.

Page 13

Countryside Learning

Notes to the Financial Statements for the Year Ended 31 March 2021

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including independent examination, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Page 14

Countryside Learning

Notes to the Financial Statements for the Year Ended 31 March 2021

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 Income from donations

Donations from individuals
Companies
Gift aid reclaimed
Trusts		 Unrestricted
funds
General
£
6,513
7,960
1,135
99,300
114,908		 Total
2021
£
6,513
7,960
1,135
99,300
114,908		 Total
2020
£
15,819
5,648
1,939
226,550
249,956

4 Income from charitable activities

Educational
Woodland management
5
Income from other trading activities
Art auction		 Unrestricted
funds
General
£
2,935
11,135
14,070		 Total
2021
£
2,935
11,135
14,070
Total
2021
£
-		 Total
2020
£
13,148
15,119
28,267
Total
2020
£
1,646

Page 15

Countryside Learning

Notes to the Financial Statements for the Year Ended 31 March 2021

6 Investment income

Bank interest receivable
7
Other income
HMRC - Covid 19 JRS grant
Calderdale Council - Covid 19 grant
Employment Allowance		 Unrestricted
funds
General
£
101
Unrestricted
funds
General
£
60,469
10,000
4,000
74,469		 Total
2021
£
101
Total
2021
£
60,469
10,000
4,000
74,469		 Total
2020
£
876
Total
2020
£
-
-
3,000
3,000

8 Expenditure on raising funds

a) Costs of generating donations and legacies

Fundraising costs
9
Expenditure on charitable activities
Educational
Woodland management		 Unrestricted
funds
General
£
1,760
Unrestricted
funds
General
£
191,299
5,019
196,318		 Total
2021
£
1,760
Total
2021
£
191,299
5,019
196,318		 Total
2020
£
10,296
Total
2020
£
265,752
4,316
270,068

Page 16

Countryside Learning

Notes to the Financial Statements for the Year Ended 31 March 2021

10 Analysis of governance and support costs

Support costs

Support costs
Educational
Woodland management		 Governance
costs
£
3,366
-
3,366		 Management
costs
£
6,850
5,019
11,869		 Total
2021
£
10,216
5,019
15,235		 Total
2020
£
10,632
3,492
14,124

11 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

12 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
Redundancy payment		 2021
£
112,906
12,349
5,666
14,105
145,026		 2020
£
119,438
13,549
5,919
-
138,906

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:

2021 2020
No No
Charitable activities 3 3

No employee received emoluments of more than £60,000 during the year.

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Countryside Learning

Notes to the Financial Statements for the Year Ended 31 March 2021

13 Independent examiner's remuneration

13 Independent examiner's remuneration
Examination of the financial statements
Payroll fees
Bookkeeping fees		 2021
£
2,160
486
720
3,366		 2020
£
2,100
252
-
2,352

14 Taxation

The charity is a registered charity and is therefore exempt from taxation.

15 Tangible fixed assets

Cost
At 1 April 2020
At 31 March 2021
Depreciation
At 1 April 2020
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
16 Debtors
Trade debtors
Prepayments
Other debtors		 Land and
buildings
£
372,919		 Fixtures and
fittings
£
15,140		 Total
£
388,059
388,059
14,140
14,140
373,919
373,919
2020
£
23,700
-
2,091
372,919 15,140
- 14,140
- 14,140
372,919 1,000
372,919 1,000
2021
£
24,910
365
1,135
26,410
25,791

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Countryside Learning

Notes to the Financial Statements for the Year Ended 31 March 2021

17 Creditors

17 Creditors
Trade creditors
Other creditors
Deferred income		 2021
£
-
1,582
171,000
172,582		 2020
£
573
-
98,000
98,573

18 Lease agreements

The total value of future minimum lease payments was as follows:

The total value of future minimum lease payments was as follows:
Within one year
In two to five years		 2021
£
7,946
-
7,946		 2020
£
17,249
7,946
25,195

19 Pension and other schemes Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £5,666 (2020 - £5,919).

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Countryside Learning

Notes to the Financial Statements for the Year Ended 31 March 2021

20 Funds
Unrestricted funds
General fund
Woodlands
Total unrestricted funds
Restricted funds
Fiona Barker Memorial Fund
Total funds
Unrestricted funds
General fund
Woodlands
Total unrestricted funds
Restricted funds
Fiona Barker Memorial Fund
Total funds		 Balance at 1
April 2020
£
Incoming
resources
£
Resources
expended
£
Balance at 31
March 2021
£
127,677
203,548
(201,105)
130,120
372,919
-
-
372,919
500,596
203,548
(201,105)
503,039
9,558
-
-
9,558
510,154
203,548
(201,105)
512,597
Balance at 1
April 2019
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Balance at
31 March
2020
£
124,845
283,451
(283,619)
3,000
127,677
372,919
-
-
-
372,919
497,764
283,451
(283,619)
3,000
500,596
12,264
294
-
(3,000)
9,558
510,028
283,745
(283,619)
-
510,154		 Balance at 31
March 2021
£
130,120
372,919		 Balance at 31
March 2021
£
130,120
372,919
503,039
9,558
512,597
Balance at
31 March
2020
£
127,677
372,919
500,596
9,558
510,154

Page 20