## ## ## ||||Page| |---|---|---|---| |Report of the|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||19-37| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||Unrestricted|Unrestricted|Designated|Restricted|Total|Total| |---|---|---|---|---|---|---|---| ||||funds|funds|funds|2022|2021| |||Notes|||||| |Income from:|||||||| |Donations
and legacies|||347,979|||347,979|533,448| |Charitable
activities|||||||| |-Conservation
activities|||57,035|91,000|2,099,962|2,247,997|809,902| |-Conservation
projects|||7,095||43,035|50,130|232,439| |-Education
projects|||12,889||59,056|71,945|57,588| |-Visitor centre|||49,234|||49,234|| |Other trading
activities|||324,641|||324,641|327,094| |Investment
income|||||||2,264| |Total income|||798,873|91,000|2,202,053|3,091,926|1,962,735| |Expenditure
on:|||||||| |Costs of raising funds|||||||| |-Donations
and legacies|||92,535|||92,535|102,296| |-Other trading
activities|||313,319|||313,319|271,786| |Charitable
activities|||||||| |-Conservation
projects|||346,750|91,849|1,231,445|1,670,044|906,648| |-Reserve projects|||32,610||27,920|60,530|151,990| |-Education
projects|||13,911||43,525|57,436|27,185| |-Publications
8 affiliations|||40,127|||40,127|25,404| |-Visitor centre|||53,792|||53,792|40,671| |Total expenditure|||893,044|91,849|1,302,890|2,287,783|1,525,980| |Net movement
before transfers|||(94,171 )|( 849 )|899,163|804,143|436,755| |Transfers
between
funds||21|(207,961 )|901,332|(693,371 )||| |Net movement
in funds|||( 302,132 )|900,483|205,792|804,143|436,755| |Reconciliation
offunds|||||||| |Total funds brought
forward|||908,219|142,556|1,080,189|2,130,964|1,694,209| |Total funds carried forward|||606,087|1,043,039|1,285,981|2,935,107|2,130,964| |Ail income and expenditure|derive|from continuing|activities.||||| ## ## ||||||2022||2021| |---|---|---|---|---|---|---|---| ||||||||As restated| ||||Notes||||F| |Fixed assets|||||||| |Tangible assets|||||1,657,151||818,122| |Current assets|||||||| |Stock|||18|13,138||7,606|| |Debtors|||19|584,332||389,711|| |Cash at bank and|in|hand||1,101,833||1,030,869|| |||||1,699,303||1,428,186|| |Creditors: amounts||falling due|||||| |within one year|||20|( 421,347 )||( 115,344 )|| |Net current assets||||1,277,956||1,312,842|| |Net assets|||||2,935,107||2,130,964| |Funds|||21||||| |Unrestricted
funds|||||606,087||908,219| |Designated
funds|||||1,043,039||142,556| |Restricted funds|||||1,285,981||1,080,189| ||||||2,935,107||2,130,964| ## ## |||||||2022||2021| |---|---|---|---|---|---|---|---|---| |||||||||As restated| |||||Notes||||E| |Fixed assets||||||||| |Tangible assets||||16||1,657,151||818,122| |Investments||||17||12||12| |||||||1,657,163||818,134| |Current assets||||||||| |Stocks||||18|13,138||7,606|| |Debtors||||19|540,823||274,343|| |Cash at bank and||in|hand||1,073,967||987,604|| ||||||1,627,928||1,269,553|| |Creditors:|amounts||falling due|||||| |within one|year|||20|( 405,989 )||( 53,769 )|| |Net current|assets|||||1,221,939||1,215,784| |Net assets||||||2,879,102||2,033,918| |Funds||||||||| |Unrestricted|funds|||||550,082||811,173| |Designated|funds|||22||1,043,039||142,556| |Restricted funds||||||1,285,981||1,080,189| |||||||2,879,102||2,033,918| ## ## ## ||||Note|2022f|2021
E| |---|---|---|---|---|---| |Net cash|flow from operating
activities:||||| |Net cash|provided by (used in) operating|activities|26|932,622|419,976| |Cash flows from investing
activities|||||| |Interest and rents received|||||2,264| |Purchase|oftangible assets|||( 861,658 )|( 99,567 )| |Proceeds|from sale oftangible assets||||3,000| |Net cash|flow frominvesting
activities|||( 861,658 )|( 94,303 )| |Net increase
in cash and cash equivalents||||70,964|325,673| |Cash and|cash equivalents
at the beginning|ofthe year||1,030,869|705,195| |Cash and|cash equivalents
at the end of|the year||1,101,833|1,030,868| |Cash and|cash equivalents
consist of:||||| |Cash at bank and
in hand||||1,101,833|1,030,868| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||Unrestricted|Restricted|Total| |---|---|---|---|---|---| ||||Funds|Funds|2021| |||Note|F|F|| |Income from:|||||| |Donations|||533,448||533,448| |Charitable
activities|||||| |Conservation
projects|||68,315|741,587|809,902| |Reserve projects|||43,170|189,269|232,439| |Education
projects|||15,218|42,370|57,588| |Other trading
activities|||327,094||327,094| |Investment
income|||2,264||2,264| |Total income|||989,509|973,226|1,962,735| |Expenditure
on:|||||| |Raising funds|||374,082||374,082| |Charitable
activities|||||| |Conservation
projects|||140,654|765,994|906,648| |Reserve projects|||41,879|110,111|151,990| |Education
projects||||27,185|27,185| |Publications
and affiliations|||25,404||25,404| |Visitor centres|||40,671||40,671| |Total expenditure|||622,690|903,290|1,525,980| |Net, movement
in funds before transfers|||366,819|69,936|436,755| |Transfer between
funds||22|701|(701 )|| |Net movement
in funds after transfers|||367,520|69,235|436,755| |Reconciliation
offunds|||||| |Total funds brought|forward||683,255|1,010,954|1,694,209| |Total funds carried forward|||'I,050,775|1,080,189|2,130,964| ## ## ||||||||2022
E|2021f| |---|---|---|---|---|---|---|---|---| |Subscriptions|||||||257,369|250,882| |Donations|||||||84,110|57,841| |Legacies|||||||6,500|180,356| |Government||grants||||||45,000| ||||||||347,979|534,079| |Income from||charitable|||activities|||| ||||||||2022|2021| |||||||||E| |Grants|||||||2,390,498|919,757| |Events income|||||||5,888|1,340| |Conservation||income|||||13,492|52,345| |Reservation|income||||||2,605|115,858| |Educational|visits||||||6,823|10,629| ||||||||2,419,306|1,099,929| |Summary
of||grants||||||| |Durham
County|||Council||||307,434|45,000| |The National||Lottery Heritage||||Fund|827,822|656,435| |The Environment||||Agency|||130,000|| |Northumbrian||Water|||||155,062|12,200| |Gateshead|Council||||||50,000|| |Groundwork|North|||East|||27,227|53,949| |County
Durham|||Community|||Foundation|4,000|14,436| |The Garfield|Weston Foundation|||||||15,000| |Sunderland|City||Council||||66,958|15,000| |The Scotto Trust||||||||7,500| |RSWT|||||||95,000|10,000| |Suez|||||||35,000|45,613| |Banister Trust||||||||17,500| |Veolia|||||||600,000|5,000| |DWP|||||||9,909|| |RPA|||||||42,479|| |ALA|||||||14,143|| |Believe Housing|||||||3,000|| |South Tyneside|||Council||||11,150|| |Daniel Trust|||||||4,000|| |Other|||||||7,314|22, 124| ||||||||2,390,498|919,757| ## ## |6.|Other trading
activities|Other trading
activities|Other trading
activities|||| |---|---|---|---|---|---|---| ||||||2022f|2021
f| ||Other trading|income|||24,786|20,170| ||Income from|trading|subsidiary||305,885|306,924| ||||||330,671|327,094| |7.|Investment|income||||| ||||||2022|2021| ||Interest received|||||1,147| |8.|Raising funds|||||| ||||||2022|2021| ||Raising donations||and legacies|||| ||Staff costs||||83,527|87,068| ||Fundraising|expenses|||9,008|15,228| ||||||92,535|102,296| ||Other trading
activities|||||| ||Purchases||||22,111|6,375| ||Other visitors|centre|costs|||59| ||Promotional|expenses|||7,434|7,618| ||Support costs for generating|||funds||13,961| ||Trading
expenditure||from subsidiary||283,774|243,774| ||||||405,854|374,083| ## ## |||||Activities|||| |---|---|---|---|---|---|---|---| |||||undertaken|Support|Total|Total| |||||directly|costs|2022|2021| |||||E|F||F| ||Conservation|projects||1,615,032|54,962|1,669,994|802,038| ||Reserves projects|||60,530||60,530|110,111| ||Education
projects|||57,436||57,436|27,815| ||Publications|and|affiliations|1,222|38,905|40,127|27,136| ||Visitors centres|||9,281|44,511|53,792|40,671| |||||1,743,501|138,378|1,881,879|1,007,771| |10.|Support costs||||||| |||||Management|Governance|Total|Total| |||||Costs|costs|2022|2021| ||Conservation|projects||28,910|26,052|54,962|83,931| ||Publications|and|affiliations|30,285|8,620|38,905|25,404| ||Visitors centres|||34,648|9,863|44,511|34,792| |||||93,843|44,535|138,378|144,127| |11.|Governance|costs|||||| |||||||2022|2021| |||||||E|F| ||Auditors fees|||||5,630|5,400| ||RWST Membership|||||10,450|12,590| ||DWT Magazine||8 Marketing|||28,455|31,211| |||||||44,535|49,201| ## ## ## |Net income is|stated after charging;|stated after charging;||| |---|---|---|---|---| ||||2022f|2021| |Depreciation|||22,630|17,558| |Deficit/(surplus)|on disposal|of fixed assets||( 3,000 )| ## |Audit|ofthese financial|statements|statements|5,630|5,400| |---|---|---|---|---|---| |Audit|ofthe subsidiary|financial|statements|2,850|2,760| |||||8,480|8,160| |Non|Audit fees|||450|1,548| |||||8,930|9,708| ## |The summary
financial
performance
of the chari|ty alone is;|| |---|---|---| ||2022|2021| |||F| |Income|2,849,193|1,663,736| |Expenditure|( 2,004,009 )|( 1,282,207 )| |Net income|845,184|381,529| ## ## |The total staff costs|and employees|benefi|ts were as follows:||| |---|---|---|---|---|---| |||||2022|2021| |||||E|| |Wages and salaries||||793,053|551,426| |Social security costs||||62,163|44,713| |Other pension costs||||30,068|12,441| |||||885,284|608,580| |The average
number|of employees|during|the year was as follows:||| |||||2022|2021| |||||Number|Number| |Costs of generating|funds|||3|3| |Charitable
activities||||36|23| |Management
and administration||||3|3| |||||42|29| ## |Tangible fixed assets
Group and charity|||||| |---|---|---|---|---|---| ||||Equipment,||| ||Freehold|Long|fixtures
&|Motor|| ||property|leasehold|fittings|vehiclesf|Total
f.| |Cost|||||| |At 1 April 2021|1,249,126|127,567|928,697|95,267|2,400,657| |Additions|801,332||60,326||861,658| |Disposals|||||| |At 31 March 2022|2,050,458|127,567|989,023|95,267|3,262,315| |Depreciation|||||| |At 1 April 2021|524,705|44,532|926,657|86,641|1,582,535| |Charge for the year|4,117||15,637|2,875|22,629| |Disposals|||||| |At 31 March 2022|528,822|44,532|942,294|89,516|1,605,164| |Net book value|||||| |At 31 March 2022|1,521,636|83,035|46,729|5,751|1,657,151| |At 31 March 2021|724,421|83,035|2,040|8,626|818,122| ## |17.|Investments|Investments||||||| |---|---|---|---|---|---|---|---|---| |||||||Group||Charity| ||||||2022|2021
F|2022
F|2021f| ||Shares|in subsidiary|undertaking||||12|12| |||||||Percentage||| ||Company|||Country||Shareholding|Description|| ||Durham|Wildlife Services Limited||England|and Wales|100%|Ordinary|| |The results|an|d summa|ry
ofassets and liabilities ofthe com|pany
are as follows:|||| |---|---|---|---|---|---|---|---| ||||||2022||2021| ||||||E||F| |Turnover|||||305,885||306,924| |Cost of sales||||( 274,455 )||( 239,217 )|| |Administrative||expenses|||( 9,319 )||(4,557)| |Bank interest||received|||||2| |Profit for the|year||||22,111||63,152| |Distribution|to|Durham|Wildlife Trust||63,152||7,296| ||||||2022
F||2021f| |Total assets|||||72,815||158,663| |Total liabilities||||(|16,795 )|(|61,572 )| |Shareholders'||funds|||56,020||97,091| ## |18.|Stocks||||||||| |---|---|---|---|---|---|---|---|---|---| ||||||||Group|Charity|| |||||||2022|2021|2022|2021| |||||||F|F||| ||Stocks|||||13,138|7,606|13,138|7,606| |19.|Debtors||||||||| ||||||||Group||Charity| |||||||2022|2021|2022|2021| |||||||F|F||| ||Trade debtors|||||183,465|150,671|139,956|35,303| ||P repayments|||||3,653|4,491|3,653|4,491| ||Accrued|income||||397,214|234,549|397,214|234,549| |||||||584,332|389,711|540,823|274,343| |20.|Creditors: amounts|||falling due within one year|||||| ||||||||Group||Charity| |||||||2022|2021|2022|2021| |||||||F||F|F| ||Trade creditors|||||355,712|54,531|348,491|15,083| ||Social Security and other||||taxes|20,378|33,113|14,611|13,990| ||Accruals|||||35,834|17,469|35,834|17,469| ||Deferred|Income|||||411||411| ||Other creditors|||||9,423|9,820|7,053|6,816| |||||||421,347|115,344|405,989|53,769| ||Deferred|income|||||||| ||At 1 April|2021|||||||| ||Released|to incoming||resources|||||411| ||Amounts|deferred|during||the year||||(411 )| ## ## ## |
lance she|et|||| |---|---|---|---|---| |||As
Previously|Adjustment|As Stated
at March| |||reported||2021| |Funds||||| |Restricted|funds|1,212,825|( 132,636 )|1,080,189| |Designated|funds|9,920|132,636|142,556| |||1,222,745||1,222,745| ## ## |22.|Analysis offunds|||||| |---|---|---|---|---|---|---| ||Year ended 37 March 2022|||||| |||Brought||||Carried| |||Forward|Income|Expenditure|Transfers|Forward| ||||E|E|f|| ||Unrestricted
Funds|||||| ||General
fund|908,219|798,873|( 893,044 )|( 207,961 )|606,087| ||Designated
funds|||||| ||Volunteers|9,920|||40,000|49,920| ||Repairs and Maintenance||||60,000|60,000| ||Rainton
Meadows
Land|132,636|91,000|( 91,849 )|801,332|131,787
801,332| ||Total unrestricted
funds|1,050,775|889,873|( 984,893 )|693,371|1,649,126| ||Restricted
Funds|||||| ||Discover Bright Water
Heart of Durham
Land of Oak and Iron|26,968
17,946
10,959|489,749
43,820|( 625,855 )
(45,352 )
(884 )|109,138|16,414
10,075| ||Naturally
Native
Low Barns
Conservation
Projects|60,904
49,134
211,787|148,830
9,858
272,151|( 217,430 )
( 2,523 )
( 181,693 )|7,696|56,469
302,245| ||Education
Projects
Living Landscapes
Projects
Healing
Nature
Seascapes
Great North Fen|29,915
571,239
100,931
406|59,056
33,177
276,856
67,224
801,332|(43,525 )
( 25,397 )
( 91,474 )
( 68,757 )|( 10,000 )
1,127
( 801,332)|45,446
569,019
286,313| ||Total restricted funds|1,080,189|2,202,053|( 1,302,890 )|( 693,371 )|1,285,981| ||Total funds|2,130,964|3,091,926|( 2,287,783 )||2,935,107| ## ## |Year ended 31March 2021 as restated|Year ended 31March 2021 as restated|Year ended 31March 2021 as restated||||| |---|---|---|---|---|---|---| |||Brought||||Carried| |||Forward|Income|Expenditure|Transfers|Forward| ||||F|||| |Unrestricted
Funds||||||| |General fund||555,599|925,185|( 586,016 )|13,451|908,219| |Designated
funds||||||| |Volunteers||9,920||||9,920| |Vehicle Replacement
Rainton
Meadows||12,750
104,986|64,324|( 36,674 )|( 12,750 )|132,636| |Total unrestricted|funds|683,255|989,509|( 622,690 )|701|1,050,775| |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 of Oak and Iron||51,654|14,616|( 55,311 )||10,959| |Naturally
Native
Tree Week
Upper Teesdale
Low Barns||69,641
586
115
62,519|40,682
4,741|( 49,419 )
(1)
( 18,126 )|(585)
(115)|60,904
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|( 29,893 )||100,931| |Emegency
Funds|||45,700|( 45,700 )||| |Total restricted funds||1,010,954|973,226|( 903,290 )|( 701 )|1,080,189| |Total funds||1,694,209|1,962,735|( 1,525,980 )||2,130,964| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||Unrestricted|Designated|Restricted|| |---|---|---|---|---|---| |||Funds|Funds|Funds|Total| ||||E||| |Tangible assets||7,246|801,332|848,573|1,657,151| |Current assets
Creditors amounts|due within one year|1,020,188
( 421,347 )|241,707|437,408|1,699,303
( 421,347 )| |||606,087|1,043,039|1,285,981|2,935,107| |Year ended 31March 2021 as restated|||||| |||Unrestricted|Designated|Restricted|| |||Funds|Funds|Funds|Total| ||||||f| |Tangible assets||197,419||620,703|818,122| |Current assets||826,144|142,566|459,486|1,428,186| |Creditors amounts|due within one year|( 115,344 )|||( 115,344 )| |||908,219|142,566|1,080,189|2,130,964| ## ## |The future|minimum|lease payments|under non-cancellable|operating|leases are as follows;|| |---|---|---|---|---|---|---| ||||||2022|2021| ||||||F|E| |Not later than one year|||||3,665|6,954| |Later than|one and|not later than five|years|||3,665| |Due more|than five|years||||| ||||||3,665|10,619| ## ## ## ||||2022
E||2021f| |---|---|---|---|---|---| |Net income for the year|||804,143||456,973| |Adjustments
for:|||||| |Interest received
Depreciation
on tangible assets|||22,629||( 2,264 )
17,557| |Profit on disposal
Increase
in stock
(increase)/decrease
Increase/(decrease)|offixed assets
in debtors
in creditors|(|( 5,532 )
194,621 )
306,003|(|( 3,000 )
( 1,576 )
288,941
336,655 )| |Net cash flow from|operating
activities||932,622||419,976|