2021-03-31-accounts - Durham Wildlife Trust

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			Page
Report ofthe	Trustees		1-11
Independent	Auditors' Report		12-14
Consolidated	Statement of Financial	Activities	15
Consolidated	Balance Sheet '		16
Charitable Company Balance Sheet			17
Consolidated	Cash Flow Statement		18
Notes to the	Financial Statements		19-36

			Unrestricted	Restricted	Total	Total
			Funds	Funds	2021	2020
		Note	E
Income from:
Donations and legacies			533,448		533,448	305,950
Charitable activities
Conservation projects			3,991	805,911	809,902	1,015,895
Reserve projects			43,170	189,269	232,439	251,391
Education projects			15,218	42,370	57,588	46,840
Other trading activities			327,094		327,094	165,480
Investment income			2,264		2,264	1,147
Total income			925,185	1,037,550	1,962,735	1,786,703
Expenditure on:
Raising funds			374,082		374,082	261,228
Charitable activities
Conservation projects			103,980	802,668	906,648	1,179,631
Reserve projects			41,879	110,111	151,990	182,028
Education projects				27,185	27,185	73,082
Publicatioris and affiliations			25,404		25,404	20,081
Visitor centres			40,671		40,671	92,703
Total expenditure			586,016	939,964	1,525,980	1,808,753
Net movement in funds before transfers			339,169	97,586	436,755	( 22,050 )
Transfer between funds			701	(701 )
Net movement in funds after transfers			339,870	96,885	436 755	( 22 050 )
Reconciliation offunds
Total funds brought	forward		578,269	1,115,940	1 694 209	1 716259
Total funds carried	forward		918,139	1,212,825	2,130,964	1,694,209

ASAT31MARCH	2021
				2021		2020
		Notes		F
Fixed assets
Tangible assets		16		818,122		736,111
Current assets
Stock		18	7,606		6,030
Debtors		19	389,711		659,424
Cash at bank and in	hand		1,030,869		705,195
			1,428,186		1,370,649
Creditors: amounts	falling due
within one year		20	( 115,344 )		(412,551 )
Net current assets				1,312,842		958,098
Net assets				2,130,964		1,694,209
Funds
Unrestricted funds				908,219		555,599
Designated funds				9,920		22,670
Restricted funds				1,212,825		1,115,940
				2,130,964		1,694,209

			Notes		2021f		2020f
Fixed assets
Tangible assets			16		818,122		736,111
Investments			17		12		12
					818,134		736,123
Current assets
Stocks				7,606		6,030
Debtors				274,343		647,244
Cash at bank and in		hand		987,604		673,178
				1,269,553		1,326,452
Creditors:	amounts	falling due
within one	year		20	( 53,769 )		(410,187 )
Net current	assets				1,215,784		916,265
Net assets					2,033,918		1,652,388
Funds
Unrestricted	funds				811,173		513,778
Designated	funds		21		9,920		22,670
Restricted funds					1,212,825		1,115,940
					2,033,918		1,652,388

			Note	2021f	2020
Net cash flow from operating activities:
Net cash provided by (used	in) operating	activities	26	419,976	( 57,394 )
Cash flows from investing activities
Interest and rents received				2,264	1,147
Purchase of tangible assets				( 99,567 )	( 37,079 )
Receipt from sale oftangible assets				3,000	3,000
Net cash flow from investing	activities			( 94,303 )	(32,932 )
Net increase in cash and cash equivalents				325,673	( 90,326 )
Cash and cash equivalents at	the beginning	ofthe year		705,195	795,521
Cash and cash equivalents	at the end of	the year		1,030,868	705,195
Cash and cash equivalents	consist of:
Cash at bank and in hand				1,030,868	705,195

		Unrestricted	Restricted	Total
		Funds	Funds	2020
	Note		F
Income from:
Donations		298,423	7,527	305,950
Charitable activities
Conservation projects		5,482	1,010,413	1,015,895
Reserve projects		49,059	202,332	251,391
Education projects		11,172	35,668	46,840
Other trading activities		165,280	200	165,480
Investment income		1,147		1,147
Total income		530,563	1,256,140	1,786,703
Expenditure on:
Raising funds		261,228		261,228
Charitable activities
Conservation projects		116,467	1,063,164	1,179,631
. Reserve projects		110,945	71,083	182,028
Education projects		13,480	59,602	73,082
Publications and affiliations		20,081		20,081
Visitor centres		91,919	784	92,703
Total expenditure		614,120	1,194,633	1,808,753
Net movement in funds before transfers		( 83,557 )	61,507	( 22,050 )
Transfer between funds	21	( 49,701 )	49,701
Net movement in funds after transfers		( 133,258 )	111,208	( 22,050 )
Reconciliation offunds
Total funds brought forward		711,527	1,004,732	1,716,259
Total funds carried forward		578,269	1,115,940	1,694,209

Donations and legacies
			2021f	2020f
Subscriptions			250,882	236,846
Donations			57,841	33,102
Legacies			180,356	36,002
Government grants			45,000
			514,079	305,950
Income from charitable	activities
			2021f	2020f
Grants			919,757	1,109,172
Events income			1,340	2,825
Conservation income			52,345	55,180
Reservation income			115,858	127,086
Educational visits			10,629	15,772
Other income				4,091
			1,099,929	1,314,126
Summary ofgrants
Durham County Council			45,000	24,126
The National Lottery Heritage		Fund	656,435	509,121
The Environment Agency				90,000
Northumbrian Water			12,200	'145,000
Highways England				105,000
Gateshead Council				43,700
Groundwork North East			53,949	64,401
County Durham Community		Foundation	14,436	8,355
The Garfield Weston Foundation			15,000
Sunderland City Council			15,000	7,990
The Scotto Trust			7,500	5,000
RSWT			10,000
Suez			45,613
Banister Trust			17,500
Schroder Trust			5,000
The Auckland Project				5,457
Fairy Water Trust				10,000
Bernard Sunley Foundation				5,000
North Pennines Dales Leader				49,793
South Tyneside Council				10,790
Other (less than f5,000)			20,124	25,439
			917,757	1,044,379

FO	R THE YEAR EN	R THE YEAR EN	DED 31MAR	DED 31MAR	CH 2021
6.	Other trading		activities
						2021	2020
						F
	Visitor centre		income			20,170	21,414
	Other trading		income				13,119
	Income from	trading		subsidiary		306,924	130,947
						327,094	165,480
7.	Investment	income
						2021	2020
						F
	Interest received					2,264	1,147
8.	Raising funds
						2021	2020
	Raising donations			and legacies
	Staff costs					87,068	94,945
	Fundraising	expenses				15,228	7,492
						102,296	102,437
	Other trading		activities
	Purchases					6,375	14,408
	Other visitors	centre		costs		59	661
	Promotional	expenses				7,618	10,461
	Support costs		for generating		funds	13,961	11,271
	Trading expenditure			from subsidiary		243,774	121,990
						374,083	261,228

9.	Charitable	activities expenditure
			Activities
			undertaken	Support	Total	Total
			directlyf	costsf	2021f	2020f
	Conservation	projects	718,737	83,931	802,668	1,179,631
	Reserves projects		110,111		110,111	182,028
	Education projects		27,815		27,815	73,082
	Publications	and affiliations	1,734	25,404	27,136	20,081
	Visitors centres		5,879	34,792	40,671	92,703
			861,912	144,127	1,007,771	1,547,525
10.	Support costs
			Management	Governance	Total	Total
			Costsf	costsf	2021f	2020f
	Conservation	projects	47,555	36,376	83,931	81,354
	Publications	and affiliations	16,933	8,471	25,404	20,081
	Visitors centres		30,438	4,354	34,792	11,809
			94,926	49,201	144,127	140,352
11.	Governance	costs					'
					2021	2020
						f
	Auditors fees				5,400	10,222
	RWST Membership				12,590	12,590
	DWT Magazine 8 Marketing				31,211	31,510
					49,201	54,322

Net income is	stated after charging;
		2021	2020f
Depreciation		17,558	25,041
Deficit/(surplus)	on disposal offixed assets	(3,000 )	(3,000 )

The summary financial performance ofthe charit	y alone is;
		2021	2020
		f	f
income		1,663,736	1,487,741
Expenditure	(	1,282,207 ) (1,229,252 )
Net income		381,529	258,489

The total staff costs	and employees	benefi	ts were as follows:
				2021	2020
				F
Wages and salaries				551,426	513,405
Social security costs				44,713	38,749
Other pension costs				12,441	22,576
				608,580	574,730
The average number	of employees	during	the year was as follows:
				2021	2020
				Number	Number
Costs of generating	funds			3	3
Charitable activities				23	23
Management and administration				3	2
				29	28

Tangible fixed assets
Group and charity
			Equipment,
	Freehold	Long	fixtures &	Motor
	propertyf	leasehold F	fittings	vehiclesf	Total
Cost
At 1 April 2020	1,170,809	127,567	918,946	123,619	2,340,941
Additions	78,317		9,751	11,500	99,568
Disposals				( 39,852 )	( 39,852 )
At 31 March 2021	1,249,126	127,567	928,697	95,267	2,400,657
Depreciation
At 1 April 2020	520,191	44,532	918,669	121,437	1,604,829
Charge for the year	4,514		7,988	5,057	17,559
Disposals				(39,853 )	(39,853 )
At 31 March 2021	524,705	44,532	926,657	86,641	1,588,535
Net book value
At 31 March 2021	724,421	83,035	2,040	8,626	818,122
At 31 March 2020	650,617	83,035	277	2,182	736,111

Investments
				Group		Charity
			2021f	2020f	2021f	2020f
Share in subsidiary	undertaking				12	12
				Percentage
Company		Country		Shareholding	Description
Durham Wildlife Services Limited		England	and Wales	100%	Ordinary

			2021f		2020f
Turnover			306,924		149,277
Cost ofsales			(239,217 )	(	117,688 )
Administrative	expenses		(4,557 )		(4,302 )
Bank interest	received		2		9
Profit for the year			63,152		27,296
Distribution to	Durham	Wildlife Trust	7,296		54,039
			2021f		2020
Total assets			158,633		44,197
Total liabilities			( 61,572 )		(2,367 )
Shareholders'	funds		97,061		41,820

18.	Stocks
			Group		Charity
		2021	2020f	2021f	2020f
	Stocks	7,606	6,030	7,606	6,030
19.	Debtors
			Group		Charity
		2021f	2020f	2021	2020f
	Trade debtors	150,671	45,187	35,303	33,007
	P repayments	4,491	4,901	4,491	4,901
	Accrued income	234,549	609,336	234,549	609,336
		389,711	659,424	274,343	647,244

Creditors: amounts fallirig due within	one year
		Group		Charity
	2021f	2020f	2021f	2020f
Trade creditors	54,531	381,844	15,083	381,822.
Social Security and other taxes	33,113	12,157	13,990	10,898
Accruals	17,469	11,563	17,469	10,480
Deferred Income	411		411
Other creditors	9,820	6,987	6,816	6,987
	115,344	412,551	53,769	410,187

Year ended 31March 2021	Year ended 31March 2021
		Brought				Carried
		Forward	Income	Expenditure	Transfers	Forward
					E
Unrestricted Funds
General fund		555,599	925,185	( 586,016 )	13,451	908,219
Designated funds
Volunteers		9,920				9,920
Vehicle replacement		12,750			(12,750 )
Total unrestricted	funds	578,269	925,185	(.586,016 )	701	918,139
Restricted Funds
Discover Bright Water		72,411	309,118	( 354,561 )		26,968
Heart of Durham		16,995	42,121	(41,170)		17,946
Land ofOak and Iron		51,654	14,616	( 55,311 )		10,959
Naturally Native Tree Week		69,641 586	40,682	(49,419 ) (1)	(585 )	60,904
Upper Teesdale		115			( 115 )
Low Barns		62,519	4,741	( 18,126 )		49,134
Rainton Meadows		104,986	64,324	( 36,674 )		132,636
Conservation Projects		176,137	153,785	( 117,729 )		212,193
Education Projects		14,730	42,370	( 27,185 )		29,915
Living Landscapes	Projects	546,166	189,268	(164,195 )		571,239
Healing Nature			130,825	( 29,894 )		100,931
Emergency Funds			45,700	(45,700 )
Total restricted funds		1,115,940	1,037,550	( 939,964)	( 701 )	1,212,825
Total funds		1,694,209	1,962,735	( 1,525,981 )		2,130,964

Analysis offunds (Continued)	Analysis offunds (Continued)	Analysis offunds (Continued)
Year ended 31March 2020
			Brought				Carried
			Forward	Income	Expendituref	Transfersf	Forwardf
Unrestricted Funds
General fund			644,527	530,563	( 569,790 )	( 49,701 )	555,599
Designated funds
Low Barn Improvements			26,000		(26,000 )
Volunteers			24,000		(14,080 )		9,920
Vehicle Replacement			17,000		(4,250 )		12,750
Total unrestricted		funds	711,527	530,563	( 614,120 )	(49,701 )	578,269
Restricted Funds
Awards for All Discover Bright Water			14,179 10,055	732,744	( 707,467 )	(14,179 ) 37,079	72,411
Heart of Durham			8,505	43,939	( 35,449 )		16,995
Land ofOak and Iron			144,196	64,400	(58,416 )	( 98,526 )	51,654
Naturally Native			90,283	54,252	( 74,894 )		69,641
Tree Week			586				586
Upper Teesdale			115				115
Low Barns			14,720	143,663	( 99,324 )	12,460	62,519
Rainton Meadows			84,561	62,567	(42,304 )	162	104,986
Conservation Projects			175,330	58,403	( 71,055 )	13,459	176,137
Education Projects			25,341	35,783	(61,369 )	17,585	14,730
Living Landscapes	Projects		437,124	69,126	(44,355 )	84,271	546,166
Total restricted		funds	1,004,732	1,256,140	( 1,194,633 )	49,701	1,115,940
Total funds			1,716,259	1,786,703	( 1,808,753 )		1,694,209

Year ended 31March 2021	Year ended 31March 2021
		Unrestricted		Designated	Restricted
			Fundsf.	Fundsf	Fundsf	Totalf
Tangible assets			197,419		620,703	818,122
Current assets			826,144	9,920	592,122	1,428,186
Creditors amounts	due within one year		( 115,344 )			( 115,344 )
			908,219	9,920	1,212,825	2,130,964
Year ended 31March 2020
		Unrestricted		Designated	Restricted
			Fundsf	Fundsf	F.undsf	Totalf
Tangible assets			193,725		542,386	736,111
Current assets			774,425	22,670	573,554	1,370,649
Creditors amounts	due within one year		( 412,551 )			(412,551 )
			555,599	22,670	1,115,940	1,694,209
Operating leases
The future minimum	lease payments	under	non-cancellable	operating leases are as follows;
					2021f	2020f
Not later than one year					6,954	10,193
Later than one and	not later than five	years			3,665	6,954
Due more than five	years					3,665
					10,619	20,812

Reconciliation ofnet income to net cash flow from operating
	2021	2020
Net income for the year	456,973	( 22,050 )
Adjustments for:
interest received	(,-2,264 )	(1,147 )
Depreciation on tangible assets	17,557	25,042
Profit on disposal offixed assets	(3,000 )	(3,000 )
Increase in stock	(1,576 )	(320 )
Decrease/(increase) in debtors	288,941	( 288,829 )
Decrease)/increase in creditors	( 336,655 )	32,910
Net cash flow from operating activities	419,975	( 57,394 )