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|Reference and administrative||details||
|Trustees'
report|||2-10|
|Independent
auditor's|report||11-13|
|Statement offinancial|activities||14|
|Balance sheet|||15|
|Statement ofcash flows|||16|
|Notes tothe financial|statements||17-32|
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||||Restricted|Unrestricted|Total|Total|
|---|---|---|---|---|---|---|
||||funds|funds|funds|funds|
||||2022|2022|2022|2021|
|||Note|E|E|E||
|Income from|||||||
|Donations
and legacies||2||156,523|156,523|179,225|
|Charitable
activities||3|873,650||873,650|630,132|
|Trading activities||4||180,019|180,019|57,891|
|Total income|||873,650|336,542|1,210,192|867,248|
|Expenditure|||||||
|Charitable
activities||5|681,062|225,897|906,959|568,888|
|Trading
activities||6||111,397|111,397|26,042|
|Total expenditure|||681,062|337294|1 018356|594930|
||||192,588|(752)|191,836|272,318|
|Gain on revaluation|ofinvestments|12|16,069||16,069|1,973|
|Net income|||208,657|(752)|207,905|274,291|
|Transfers between|funds||(11,086)|11,086|||
|Net movement
in funds|||197,571|10,334|207,905|274,291|
|Reconciliation
offunds|||||||
|Funds at 1April 2021|||1,943,176|742,453|2,685,629|2,411,338|
|Funds at 31 March|2022||2,140,747|752,787|2,893,534|2,685,629|
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||||||2022|2021||
|---|---|---|---|---|---|---|---|
|Cash flows from operating
activities:||||||||
|Net cash provided
by operating||activities|||140,149||462,256|
|Cash flows from investing
activities:||||||||
|Purchase oftangible fixed assets||||(290,713)||(298,634)||
|Disposal oftangible
fixed assets||||||3,200||
|Net cash used in investing
activities|||||(290,713)||(295,434)|
|Change
in cash &cash equivalents|||in the|||||
|reporting
period|||||(150,564)||166,822|
|Cash &cash equivalents
at the||start ofthe||||||
|reporting
period|||||230,220||63,398|
|Cash and cash equivalents
at||the end of||||||
|the reporting
period|||||79,656||230,220|
|Reconciliation ofnet income|to||net cash flow|from operating|activities|||
|Net income for the reporting|period||||207,905||274,291|
|Adjustments
for:||||||||
|Depreciation||||72,509||30,288||
|(Profit)/loss
on disposal offixed||assets||||(3,200)||
|(Gain)/loss
on investments||||(16,069)||(1,973)||
|(Increase)/dscrease
in stocks||||(16,439)||(7,344)||
|(Increase)/decrease
in debtors||||(81,435)||119,573||
|Increase/(decrease)
in creditors||||(26,322)||50,621||
||||||(67,756)||187,965|
|Net cash provided
by operating|||activities||140,149||462,256|
|Analysis ofcash 8 cash equivalents||||||||
|Cash
in hand|||||79,656||230,220|
|Total cash 8 cash equivalents|||||79,656||230,220|
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|DONATIO|NS
AND LEGACIES|||||
|---|---|---|---|---|---|
|||Restricted|Unrestricted|Total|Total|
|||funds|funds|funds|funds|
|||2022|2022|2022|2021|
|||6|E|E||
|Donations|and subscripiions||156,523|156,523|167,147|
|Legacies||||||
|People's|Postcode Lottery||||12,078|
||||156523|156523|179225|
|2021||33,728|145,497|179225||
##
|CHARITAB|L|E ACTIVITIES - INCOME||||||
|---|---|---|---|---|---|---|---|
||||Restricted|Unrestricted||Total|Total|
||||funds|funds||||
||||2022|2022||2022|2021|
||||6|8||6||
|Nature Reserves|||102,227|||102,227|162,517|
|Wider Countryside|||106,074|||106,074|97,661|
|Education|&|Community|379,323|||379,323|76,383|
|Cora Dyfi incl Dyfi Wildlife Centre|||286,026|||286,026|175,814|
|Covid grants|||||||62,852|
|Coronavirus||Job Retention Scheme|||||54,905|
||||873,650|||873,650|630,132|
|2021|||557,090|73,042||630,132||
|TRADING|ACTIVITIES - INCOME|||||||
||||Restricted|Unrestricted||Total|Total|
||||funds|funds||funds|funds|
||||2022|2022||2022|2021|
||||6|6||E||
|Grazing||||4,000||4,000|3,550|
|Consultancy||||2,471||2,471|4,363|
|Shop &cafe||sales||113,964||113,964|49,978|
|Admissions||||58,779||58,779||
|Other|||||805|805||
|||||180|019|180,019|57,891|
|2021||||57,891||57,891||
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||||||Direct|Support|Support|Support|Total|Total|
|---|---|---|---|---|---|---|---|---|---|---|
||||||2022|2022|||2022
E|2021f|
||Project costs||||228,702||||228,702|157,684|
||Wages and|salaries|||412,759||69,126||481,885|308,858|
||Premises costs||||||14,482||14,482|13,839|
||Operational|costs|||9,479||47,703||57,182|43,286|
||Governance|costs|||||5,250||5,250|5,050|
||Membership|costs*|||||30,722||30,722|3,881|
||Travel and|motor|||15,831|||396|16,227|9,202|
||(Profit)/loss|on disposal|of|fixed assets||||||(3,200)|
||Depreciation||||72,509||||72,509|30,288|
||||||739280||167|679|906959|568888|
||2021||||428 148||'l40|740|568888||
|*These costs include expenditure||||on a new membership|system|funded|by|RSWT.|||
|6.|TRADING ACTIVITIES||- EXPENDITURE||||||||
|||||Restricted||Unrestricted|||Total|Total|
|||||funds||funds|||funds|funds|
||||||2022|2022|||2022|2021|
||||||6||E||6||
||Shop &cafe costs||||||111|397|111,397|26042|
||2021||||||26|042|26042||
||NET INCOME||||||||||
||This is stated after charging/(crediting):||||||||||
||||||||||2022|2021|
||||||||||6|6|
||Depreciation|oftangible|fixed assets:||||||||
||-owned|by the charity|||||||72,509|30,288|
||(Profit)/loss|on disposal|of|fixed assets||||||(3,200)|
||Auditor's
remuneration:||||||||||
||-audit||||||||5,250|4,600|
||-other services||||||||1,002|1,443|
||Pension costs||||||||20,519|12045|
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||||2022|2021|
|---|---|---|---|---|
||||E||
|Wages and salaries|||481,757|277,191|
|Social security costs|||32,885|19,622|
|Other pension costs|||20,519|12,045|
||||535161|308,858|
|The average
monthly|number|ofstaff during the year was as follows:|||
||||No.|No.|
|Charitable
objectives|and sup|ort|26|13|
##
||||2022
8|2021
f|
|---|---|---|---|---|
|Turnover|||113,964||
|Cost ofsales and administration||costs|(58,121)||
|Wages and salaries|||(53,276)||
|Net profit|||2,567||
|To be gift|aided to the Trust||2,567||
|Retained|in subsidiary||||
##
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##
||||Land|Core Dyfi|Motor|Project/office||
|---|---|---|---|---|---|---|---|
||||reserves'|property'*|vehicles|equipment|Total|
||||8|6|6|E|E|
|Cost||||||||
|At 1 April 2021|||649,054|1,826,522|25,195|342,955|2,843,726|
|Re-categorisation||of||||||
|construction|costs|||(104,719)||104,719||
|Additions||||64,748||24,879|89,627|
|Additions**||||201,086|||201,086|
|At 31 March 2022|||649,054|1,987,637|25,195|472,553|3,134,439|
|Depreciation||||||||
|At 1 April 2021||||125,948|9,195|287,915|423,058|
|Charge for the|year|||42,461|4,000|26,048|72,509|
|At 31 March 2022||||168409|13195|313963|495567|
|Net book value||||||||
|At 31 March 2022|||649,054|1,819,228|12,000|158,590|2,638,872|
|At31March 2021|||649,054|1,700,574|16,000|55,040|2,420,668|
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|The following
list|ofreserves represents
those for|which the Trust is currently
responsible:||
|---|---|---|---|
|||Acres|Total|
||||6|
|Glaslyn||535|77,300|
|Roundton
Hill||88|44,336|
|Dyfnant Meadows||23|15,000|
|Severn Farm Pond||3|5,394|
|Llanmerewig
Glebe||4|2,875|
|Ty Brith||14|41,633|
|Dolydd
Hafren||104|43,000|
|Morfa Dyfi||96|10,829|
|Llandinam
Gravels||94|150,000|
|Coed Pendugwm|(gift)|8||
|Cwm YWydden|(gift)|8||
|Llyn Mawr (gift)||30||
|Llandinam
Reserve (gift)||1||
|Red House (gift)||30|30,000|
|Llyn Coed YDines||20|31,036|
|Core Dyfi||41|16,825|
|Dolforwyn
Woods||69|180,826|
|Leased properties:||||
|1.Llanymynech|Rocks|||
|2. Pwll Penarth||||
|||1,261|649,054|
##
##
|||Group
2022|2021|Charity
2022|2021|
|---|---|---|---|---|---|
|||K|6|K||
|Single Farm Payment|Entitlement|||||
|Market value at01.04.21||21,753|19,780|21,753|19,780|
|Gain on revaluation||16,069|1,973|16,069|1,973|
|Market value at 31.03.22||37,822|21,753|37,822|21,753|
|f100ordinary shares|in subsidiary|||100||
|||37822|21,753|37,922|21,753|
##
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|13.|STOCKS||||||||
|---|---|---|---|---|---|---|---|---|
||||||Group||Charity||
||||||2022
E|2021
f|2022
E|2021|
||Stationery
&goods|for|resale||32,684|16,245|2,775|16,245|
|14.|DEBTORS||||||||
||||||Group||Charity||
||||||2022|2021|2022|2021|
||||||E||E|Z|
||Other debtors and prepayments||||293409|211974|319060|211974|
|15.|CREDITORS: amounts||falling due within one||year||||
||||||Group||Charity||
||||||2022
E|2021f|2022
E|2021
E|
||Trade creditors||||45,722|45,662|41,385|45,662|
||Social security and|other taxes|||11,684|6,027|11,684|6,027|
||Other creditors||||2,209|176|1,904|176|
||Accruals and deferred||income||129,294|163,366|129,294|163,366|
||||||188,909|215,231|184,267|215,231|
|16.|STATEMENT OF FUNDS||||||||
||||||||Transfers||
|||||Brought|||in/(out)-|Carried|
|||||forward|Income|Expenditure|Revaluation|forward|
|||||6|6|6|E|8|
||Designated
funds*|||468,228||||468,228|
||General funds|||274,225|336,542|(337,294)|11,086|284,559|
||Total unrestricted|funds||742,453|336,542|337,294|11,086|752,787|
||Restricted funds|||1,943,176|873,650|681,062|4,983|2,140,747|
||Total funds|||2,685,629|1,210,192|1,018,356|16,069|2,893,534|
##
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##
|RESTRICTED FUNDS||||||||||
|---|---|---|---|---|---|---|---|---|---|
|||||Brought|Income|Expenditure|Transfers||Carried|
|||||forward||E|in/(out) -||forward|
|||||F|||Revaluation||8|
||||||||E|||
|Nature Reserves||||||||||
|Purchase of Llandinam||Gravels||||||||
|-CCW (now NRW)||||11,250||||(178)|11,072|
|Purchase of Dolforwyn||Woods||180,826|||||180,826|
|Welsh Government||||||||||
|-Glastir|||||48,847|(48,847)||||
|-Basic Payment Scheme||||(1,581)|45,592|(45,592)|16,069||14,488|
|-Organic|||||7,788|(7,788)||||
|Strategic Allocated|Funds -||NRW|18,329|||(4,582)||13,747|
|||||208,824|102,227|(102,227)|11,309||220,133|
|Wider Countryside||||||||||
|Pumlumon||||||||||
|-Welsh Government|||||52,196|(52,196)||||
|-SNPA|||||1,500|(1,500)||||
|Cefn Cross|||||6,250|(6,250)||||
|Green Peatland
Recovery||||||||||
|Partnership
- NLHF|||||5,188|(5,188)||||
|Crayfish
Monitoring|- NRW||||4,272|(4,272)||||
|Biodiversity
Audits —Hafren|||Dyfrdwy||5,768|(5,768)||||
|Curlew Recovery - NRW|||||30,900|(30,900)||||
||||||106,074|106074||||
|Education
&Community||||||||||
|Dyfi Osprey Project|(re|lift)||||||||
|-NRW||||1,129|||(1,129)|||
|Open Newtown|||||12,385|(12,385)||||
|Stand for Nature Wales||- National||||||||
|Lottery Community|Fund||||61,080|(61,080)||||
|Wild Skills, Wild Spaces—||||||||||
|Welsh Government|||||202,600|(202,600)||||
|Wild Wellbeing
Partnership||||||||||
|Programme
- Barcud|||||8,429|(8,429)||||
|Carbon Footprint —PPLIRSWT|||||10,000|(10,000)||||
|CRM system (membership)|||-RSWT||35,522|(30,722)|||4,800|
|Green Connections|Powys|||||||||
|-Welsh Government|||||49,307|(49,307)||||
|||||1 129|379,323|374,523|1|129|4,800|
|Other||||||||||
|Dyfi Osprey Project||||9,626|||8,293||1,333|
|Cora Dyfi 360Project||||||||||
|Capital||||||||||
|Heritage
Fund||||462,338|||(11,917)||450,421|
|CAN 3(NRW)||||200,085|||(5,185)||194,900|
|||||662,423|||17,102||645,321|
##
##
|RESTRICTED FUNDS (continued)|RESTRICTED FUNDS (continued)||||||
|---|---|---|---|---|---|---|
|||Brought|Income|Expenditure|Transfers|Carried|
|||Forward||6|in/(out)
-|Forward|
|||6|||Revaluation
f|8|
|Dyfi Wildlife Centre
Capital *|||||||
|Heritage
Fund||494,085|35,687|||529,772|
|Welsh Government|||||||
|Community
Facilities Programme||250,000||||250,000|
|Garfield Weston||30,000||||30,000|
|Arwain||36,061||||36,061|
|EnRAW||36,265|4,167|(4,167)||36,265|
|MWT||50,575|||8,340|58,915|
|Ceredigion CC||2,000||||2,000|
|Donations||162,188||||162,188|
|||1,061,174|39,854|(4,167)|8,340|1,105,201|
|Depreciation
release|||||(37,127)|(37,127)|
|||1,061,174|39,854|4,167|28,787|1,068,074|
|Revenue|||||||
|Heritage
Fund|||15,277|(15,277)|||
|Arwain|||59,378|(59,378)|||
|MWT||||(19,416)|19,416||
||||74,655|94,071|19,416||
|Cora Dyfi Reserve|||||||
|Car park isolar|energy||||||
|Brilliant Basics Fund|||105,301||13,015|118,316|
|Boardwalk
&security|||||||
|Nature
Networks|Fund - NLHF||66,216||16554|82 770|
|Total —Cora Dyfi IDWC||1,723,597|286,026|98,238|3,096|1,914,481|
|Total Restricted|Funds|1,943,176|873,650|681,062|4,983|2,140,747|
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|COI///PARA
TIVE TO NO|TE|16c|ontinue|d||||||
|---|---|---|---|---|---|---|---|---|---|
|RESTRICTED FUNDS||||||||||
|||||Brought
fonssrd
f|Income
6|Expenditure
f|Transfers
inf(out) -
Revaluation||Carried
forward|
||||||||E|||
|Natura Reserves||||||||||
|Purchase ofLlandinam||Gravels||||||||
|-CCW(now NRW)||||11,428||||(178)|11,250|
|Purchase ofDolforwyn||Woods||180,826|||||180,826|
|Welsh Government||||||||||
|-Glastir|||||48,482|(48,482)||||
|-Basic Payment Scheme||||(3,554)|44,380|(44,380)|1,973||(1,581)|
|-Organic|||||8,960|(8,960)||||
|Natural Resources|Wales|||||||||
|-Strategic Allocated Funds|||||60,695|(41,292)|(1,074)||18,329|
|HMRC - CJRS|||||10,524|(10,524)||||
|||||188,700|173,041|(153,638)||721|208,824|
|Wider Countryside||||||||||
|Pumlumon||||||||||
|- Welsh Government|||||37,151|(37,151)||||
|-Heathrow||||10,000||(10,000)||||
|Cefn Croes|||||51,250|(51,250)||||
|Natural Resources|Wales|||||||||
|-Nature Recovery|Network||||9,260|(9,260)||||
|||||10,000|97,661|107,661||||
|Education
& Community||||||||||
|Dyfi Osprey Project||||||||||
|-NRW(re
liff)||||3,796|||(2,667)||1,129|
|Department
for Work &Pensions||||||||||
|- Wild to Work|||||10,697|(10,697)||||
|Open Newtown|||||18,953|(18,953)||||
|Nations/
Lottery Community|||Fund|||||||
|-Stand for Nature|Wales||||26,655|(26,655)||||
|Welsh Government||||||||||
|- Wild Skills, Wild Spaces|||||'/0,078|(10,078)||||
|PPL - RSWT- Carbon Footprint|||||10,000|(10,000)||||
|HMRC - CJRS|||||7,198|(7,198)||||
|||||3,796|83,581|83,581|2|667|1 129|
|Other||||||||||
|Dyh Osprey Project||||9,626|||||9626|
|Cora Dyff 360Project||||||||||
|Capital||||||||||
|Heritage Fund (HLF)||||474,255|||(1'/,|917)|462,338|
|CAN 3(NRWI||||205,270|||(5,185)||200,085|
|||||679525|||17,102||662,423|
##
##
|RESTRICTED|FUNDS (continued)||||||
|---|---|---|---|---|---|---|
|||Brought|Income|Expenditure|Transfers|Carried|
|||Forward||E|in/(out)-|Forward|
||||||Revaluation||
|Dyti Wildlife Centre
Capital *|||||||
|Heritage Fund (HLF)||358,959|135,126|||494,085|
|Welsh Government|||||||
|Community|Facilities Programme|250,000||||250,000|
|Garfield Weston||30,000||||30,000|
|Arwain||36,061||||36,061|
|EnRAW||36,265||||36,265|
|MWT||14,575|||36,000|50,575|
|Ceredigion|CC||2,000|||2,000|
|Donations||148,965|13,223|||162,'l88|
|||874,825|150349||36,000|1061,174|
|Revenue|||||||
|Heritage Fund (HLF)|||20,897|(20,897)|||
|Arwain|||17,791|(17,791)|||
|MWT||||(33,740)|33,740||
|Donations|||20,505|(20,505)|||
|HMRC-CJRS|||26,993|(26,993)|||
||||86186|119,926|33,740||
|Total||874,825|236,535|119926|69740|1061174|
|Total Restricted Funds||1766472|590818|464 806|50,692|1,943,176|