COMPANY REGISTRATION NUMBER: 01822908 CHARITY REGISTRATION NUMBER: 515384
The Yorkshire Dales Society Company Limited by Guarantee Unaudited Financial Statements 31 March 2025
Windle and Bowker Limited Chartered Accountants Croft House Station Road Barnoldswick Lancashire BB18 5NA
The Yorkshire Dales Society
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
| Page | |
|---|---|
| Trustees’ annual report (incorporating the director's report) | a |
| Independent examiner's report to the trustees | 16 |
| Statement of financial activities (including income and | |
| expenditure account) | 17 |
| Statement of financial position | 18 |
| Notestothefinancialstatements | 19 |
The Yorkshire Dales Society
Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
| Registered charity name | The Yorkshire Dales Society |
|---|---|
| Charity registration number | 515384 |
| Company registration number | 01822908 |
| Principal office and registered | Canal Wharf |
| office | Eshton Road |
| Gargrave | |
| North Yorkshire | |
| BD233PN |
The trustees
| Mr | Kevin Armstrong | |||
|---|---|---|---|---|
| Ms | Scarlett Armstrong | (Resigned 28 September 2024) | ||
| Ms | Rachael Caton | |||
| Mr | Mohammed Dhalech | |||
| Dr | lan Harrison | |||
| Mr | Ken Humphris | (Resigned 28 September 2024) | ||
| Dr | Bruce McLeod | |||
| (Resigned 28 |
September | 2024) | ||
| Mr | lan McPherson | (Re-appointed 11" | December 2024) | |
| Mr | Jonathan Riley | |||
| DrJane | Jane Smart, OBE | (Appointed 12 June | 2024) | |
| Ms | NancyStedman |
Executive Director Ms A Shadrake Independent examiner Steven Briggs FCA Windle and Bowker Limited Croft House Station Road Barnoldswick Lancashire BB18 5NA
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The Yorkshire Dales Society
Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continued
Year ended 31 March 2025
Structure, governance and management
)
Governing Document
Friends of the Dales is a charitable company limited by guarantee, incorporated (as The Yorkshire Dales Society) on 7th June 1984 and registered as a charity on 12th July 1984. The charity was established under a Memorandum and Articles of Association, which lists the objects and powers of the company and is governed under its Articles of Association. New Articles of Association were adopted at the 2015 AGM. In the event of the charity being wound up, members are required to contribute an amount not exceeding £1. At 31st March 2025 there were 1,124 members across all categories (1,213 previous year).
Appointment of Trustees
The directors of the company are also charity trustees for the purposes of charity law and under the Company's Articles are known as members of the Board. The members of the Board are elected at the Annual General Meeting. Between Annual General Meetings, the Board has power to co-opt new trustees who will be eligible for election at the Annual General Meeting next following their co-option. The Board seeks to ensure that the needs of the charity are appropriately reflected in the diversity of its trustees and looks towards enhancing its pool of trustees through appropriate means. The Board uses a 'Skills Matrix’ to record the experiences and interests of trustees and to help identify any skills gaps. The process for finding and appointing trustees is detailed in the ‘Appointing a New Trustee’ rule.
Trustee Induction and Training
New trustees are provided with a 'Welcome Pack' which includes: the Charity Commission's guidance, governance documents, the organisational structure, the history of the charity, the latest version of the annual report and accounts, and minutes of recent meetings. Trustees are encouraged to participate in continued training in order to engage with current good practice.
Organisation
The Board meets at least four times a year. It is responsible for the strategic direction and policy of the charity. It also has powers to set up committees and other groups, as necessary. Currently, three such committees exist: Finance & Governance, Policy & Planning, and Events, Communication & Membership Relationships with Related Parties Friends of the Dales is the sole member of the Dales & Bowland Community Interest Company (D&BCIC). The company is a volunteer-run, not-for-profit Community Interest Company (CIC) established in 2007, limited by guarantee with Company Registration number 6130470. The main activity of D&BCIC is the management of the DalesBus network of bus services in the Yorkshire Dales area, running mainly on Sundays and Bank Holidays throughout the year, utilising grant funding from numerous organisations. D&BCIC has its own Board of Directors (volunteers), on which Friends of the Dales has two seats. The charity has a Memorandum of Understanding with the Yorkshire Dales Millennium Trust (YDMT) which was updated in January 2019. YDMT is an organisation with broadly similar charitable objects that enables and delivers its objects through fundraising, advisory work and project management. The charity is a member of the Campaign for National Parks (CNP). CNP is the national charity dedicated to campaigning to protect and promote all of the National Parks of England and Wales. Friends of the Dales has a representative on the Council of the CNP.
Friends of the Dales has a Memorandum of Understanding (MoU) with the local experts who were the delivery team of the original Capturing the Past project. The initial project, which was funded through
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The Yorkshire Dales Society
Company Limited by Guarantee
Trustees’ Annual Report (Incorporating the Director's Report) (continuea) Year ended 31 March 2025
Stories in Stone, concluded two years ago. The charity has now assumed responsibility for the project and is continuing the work under its direct management. The MoU has been retained to support its continuing project work. ;
Risk Management
The Council has a process for reviewing the charity's major risks and has reasonable confidence that they are being managed appropriately.
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The Yorkshire Dales Society
Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Objectives and activities
The charity's purposes are:
- To promote for the benefit of the public the conservation of the landscape, biodiversity and cultural heritage of the Yorkshire Dales National Park and adjacent areas, and the social and economic wellbeing of its local communities; and to encourage others to engage with, understand, enjoy and protect these areas. 2. In pursuance of the above, to advance the education of the public.
We seek to be the leading voice campaigning for a sustainable future for the Dales through the pursuit of the following key activities:
" The identification of issues justifying a campaign approach and the orchestration of these campaigns." The organisation and delivery of events for the enjoyment and education of our members and the general public. " The identification of issues requiring a policy position and the involvement of subject matter experts in our Planning & Policy Committee meetings to help us develop these policies. " The oversight of planning applications to the Yorkshire Dales National Park Authority (YDNPA) and on significant applications in adjacent planning authorities, and the submission of objections or supportive comments as appropriate, consistent with our objects and policies. " The publication of the Yorkshire Dales Review and development of our webpage and social media activity. " The identification and delivery of projects that can help the charity further its purposes. “ Working with like-minded organisations. " Oversight of D&BCIC. "Working with volunteers to deliver these purposes.
These activities are summarised as 'Campaign-Protect-Enjoy'.
Public Benefit
The trustees are aware of the guidance on public benefit published by the Charity Commission and have complied with their duty to have due regard to this guidance when exercising any powers or duties to which the guidance is relevant. Examples of what they have done during the year to carry out their public benefit charitable purposes include the advancement of public knowledge and appreciation of the social history and the physical and cultural heritage and beauty of the Yorkshire Dales through informative talks at events; publication of the Yorkshire Dales Review; and the progress of 'Capturing the Past’ digital community archiving project. The scrutiny of planning applications, development of policies, and campaigning activities all contribute to the conservation purposes on behalf of the public. Significant public benefit continues to be delivered through the work of the D&BCIC, enabling access by the general public to and within the Dales on Sundays and Bank Holidays.
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The Yorkshire Dales Society
Company Limited by Guarantee
Trustees’ Annual Report (Incorporating the Director's Report) (continuea)
Year ended 31 March 2025
Achievements and performance
Towards the end of the year, in response to concerns about the longer term decline in membership and its financial implications, and a desire to ensure the work of the charity remains relevant in today's changing world, trustees initiated a review of the organisation's business model. The review focussed in particular on campaigning - on what to campaign and how, with a view to creating a stronger identity on critical issues facing the Yorkshire Dales - and growing its supporter base. The outcome of of the review and the implementation of its findings are taking place during the early part of FY 2025/26.
Pending the outcome of the review, activities in 2024/5 continued to be structured around the previous strategy and its six themes.
1. Campaigns
Our campaigns take a holistic, integrated approach that is emphasising scale and scope, as well as the vision for a truly sustainable future. These current various campaigns sit under the rubric of Living Dales within which we ensure the inter-connectedness of each issue and locale. Our anti -single-use plastics campaign, which has targeted plastic tree guards, is Living Woodland; our verges campaign Living Verges; our peatland campaign Living Waters; Capturing the Past has become Living History; and our involvement with Dalesbus and the issues of equality and ease of access to the national park has become Living Access. We feel that this more unified and systematic messaging garners energy, focus and engagement.
i) Living Woodland
We have continued to raise awareness with all organisations and agencies involved in projects to undertake tree planting at scale. Friends of the Dales, in conjunction with Foggy Outlines (formerly Ideostone), created a short animated video about plastic tree guards. The animation is the initiative of our volunteer Richard Boothman and involved members of the British Asian community in Skipton. The video is a useful tool and calling card to continue to publicise the impact from plastic being left in the outdoors and raise awareness of alternative solutions. ii) Living Verges We have continued to maintain closer working relationships with those responsible for managing verge cutting at both North Yorkshire and Westmoreland and Furness Councils. Our campaign - which is guided by plant conservation charity, Plantlife's advice - has brought us into discussions with these regional and local authorities responsible for verge cutting and is seeing some good results. But there is more work to be done to prevent verges being cut very early in June, affecting, amongst others, orchids, melancholy thistle and meadow cranesbill. Our Village Biodiversity Guide and Living Verges Monthly Planner are available to provide simple tips on how to make your village more nature positive. Our 'No Mow’ sign is also a helpful way of letting others know you are making changes to how you manage verges and a Living Verges video is available.
iii) Living Waters
Our aim is to encourage moorlands to be managed in such a way that they actively capture carbon, hold rainwater and provide a haven for wildlife. Moorlands managed in this way have a number of social benefits - they contribute to slowing the flow of rainfall off the moors, thus reducing flood impacts downstream, and the water is cleaner as peat erosion is minimised, thus reducing both peat loss and the costs of treatment. This message is now part of our wider campaign which aims for all moors, rivers, streams, lakes and ponds to be in healthy condition, free of pollution and supporting a rich biodiversity.
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The Yorkshire Dales Society
Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
We continue to promote these messages as and where appropriate. We help to highlight the work of charities including Yorkshire Dales Rivers Trust, the Ribble Rivers Trust and the Aire Rivers Trust which run projects to monitor water quality, clean up rivers and improve the quality of riparian habitats. Such works enhance natural flood management and improve biodiversity. We encouraged our supporters to sign the 'Rescue our Rivers' petition run by River Action UK, and helped Yorkshire Dales Rivers Trust find volunteers to assist with sampling river water.
We have continued to work with other organisations and draw on the local expertise of our Vice President Rick Battarbee to inform campaigning in the light of how the issue of water has become so topical and important. ~
iv) Capturing the Past (Living History)
John Cuthbert, Project Officer, continued to steer and expand the archive project over the year, with the support of Leigh Weston, Assistant Project Officer. There are now 38 collections on the website, which provides freely available, original source, local history material: www.dalescommunityarchives.org.uk.
Over the year copy was created for articles in the Craven Herald, for Backtrack (a journal for steam railway enthusiasts) about Nancy Dawson's memories of the tragic crash at Ribblehead, and for Parish magazines in the southern Dales. Features on the front page of the website were regularly updated.
The website was hit by a bot in May 2024, and John liaised with Community Sites, the website provider, to ensure that an extra level of security was provided to protect the website.
Work continued with uploading material from the Bordley, Cracoe, Hetton and Rylstone Local History Group. A small exhibition of their material was organised. Further ‘Hellifield stories' were added, along with material identified in Littondale. This included the history of the Miller family, of Arncliffe Village School, and the Litton Millenium Book. An open day was held in Arncliffe to scan relevant material.
Work continued with those involved with the Malham Millenium Project to upload their material, as well as updating the material from the Upper Wharfedale Arts & Literature Society. Assistance was also provided with the Littondale project.
The project was promoted at the AGM of Friends of the Dales in September; this included an impressive rolling power-point of images taken from the archive.
John Cuthbert stepped down in March after three years working to develop the archive, train and support volunteers, and expand the project into new areas. We have greatly appreciated his commitment to the project and all his work to maintain and grow the archive. Leigh Weston will continue to support the project whilst we consider options for its future.
v) Transport (Living Access)
We have provided much support and guidance to our subsidiary Dales & Bowland Community Interest Company (D&BCIC) through our Chair of trustees, Jonathan Riley, and Trustee Kevin Armstrong, both of whom serve as directors of D&BCIC.
During 2024 the short to medium term outlook for the DalesBus weekend and public holiday bus
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The Yorkshire Dales Society
Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continueg
Year ended 31 March 2025
services has significantly improved as a result of our campaigning and positive political changes regionally. We have built on campaigning started last year with a twin strategy to make the case in the short to medium term to secure funding for buses on a more sustainable footing and then the wider case for better transport. Prior to 2024 the majority of the funding for DalesBus came from donations, grants and one-off awards by public and private bodies. In an increasingly difficult financial climate this was becoming quite challenging to achieve. Our campaigning conincided with the creation of the new York and North Yorkshire combined authority who have taken a more strategic approach to public transport. The Mayor of the combined authority has expressed his support for DalesBus and a desire to improve public transport serving the Yorkshire Dales and surrounds. The combined authority and North Yorkshire Council (NYC) drew on our work to bid for part of the UK government Bus Service Improvement Grant (BSIP) to be used for DalesBus services. This has resulted in NYC now providing over 50% of the required funding for DalesBus, funding which is continuing into the 2025/26 year. Looking forward, we are working with the Mayor's team and NYC on a vision for a more coherent and improved network ofbus services, integrating where possible with other modes and linked to the Mayor's and YDNPA's Active Travel programme.
vi) Campaign for Curlew
With much focus across the UK and more widely on the loss of species like curlew, and given the significance of the curlew in the Yorkshire Dales, we decided to initiate a campaign of our own, drawing on the expert work of other wildlife organisations. The first event, with our Creative Campaigners, was at Malham in April 2024 ahead of World Curlew Day. With enthusiastic support from other volunteers and partner organisations, the group created an installation of curlew sculptures made from recycled and foraged wire. The group also created lots of resources which are available to download including the instructions (created by Dales-based artist, Lesley Knevitt) of how to make your own curlew sculpture.
The day was successful in raising awareness with the many visitors to Malahm about the plight of the curlew - introducing this iconic wading bird to many for the first time, and what people should be aware of when in the countryside to aid successful breeding.
2. Membership and Supporters
Over the year, excluding Community Supporters, the charity gained 33 members but lost 121 (a net reduction of 88) giving a total at 31st March 2025 of 1,105 members (previous year 1,193).
Community Supporter membership remains disappointingly static with 19 business / community group members. Most of these members pay the 'minumum' of £40 with six members opting to pay more.
Following the moderately successful daytime membership recruitment event (Friends 4 Friends) held towards the end of the previous year, a repeat event was planned for a Thursday evening in September. Disappointingly this had to be cancelled as a result of low support.
No paid-for membership appeals took place in this year, however we continue to promote membership to all those we directly engage with through events / queries / planning questions.
Trustees are very conscious of the decline in our membership and its impact on the organisation's finances. This decline, which is a sector-wide issue, can be attributed to a number of factors, including the age profile of our members, and the diminishing relevance of a membership model, particularly to the younger population.
:
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The Yorkshire Dales Society
Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
In response, trustees initiated a Business Model Review during the year to consider alternatives to the membership model in the context of the overall stratregy of the charity. The review is expected to be concluded in the first part of 2025/26.
3. Communications
A further four high-quality 24-page editions of the Yorkshire Dales Review were produced with the themes of: Balancing Priorities, Making Connections, Nature First and Rights and Responsibilties. The wide range of contributions from experts, members, trustees and young people help to keep members up to date with our campaigns, as well as YDNPA planning matters and other aspects of Dales life. The Review continues to attract very positive feedback from members and a wider audience.
The monthly e-news continues to grow in popularity and now has nearly 1800 subscribers.
Our social media presence continues to expand. Facebook now has 10.2K followers; Instagram 3K followers; and X (Twitter) 3K followers. Our YouTube activity continues to grow, now supporting 35 videos of our bespoke online talks with 218 subscribers. LinkedIn, which we joined in 2023, is growing steadily with 307 followers. We have also joined BlueSky, an emerging social media platform which is popular with other environmentally aligned charities and individuals.
Press coverage continues to be strong with a regular presence in the Craven Herald; Yorkshire Post; Country Post; Aspire and most of the Yorkshire Dales parish magazines. We have also written four fullpage columns for the quarterly lifestyle magazine, Live the Dales which is directly posted to households in Harrogate, !Ikley and the Yorkshire Dales. Press coverage has also grown substantially thanks to new relationships with local newspapers and magazines, giving greater publicity to our campaigns.
The website continues to provide an excellent resource for campaigns, events, planning matters and our principal policies.
4. Actions and Events
Public events continued during the year, with five guided walks (including joint events with Ride2Stride, Yorkshire Dales Rivers Trust, Cumbria Wildlife Trust, Foundation for Common Land, Access the Dales and Where 2 Walk). We hosted an in-person Dark Skies Festival event in Gargrave, run in collaboration with Keighley Astronomical Society. Our well attended AGM was held on the 28th September 2024 in Addingham and supported by the Addingham Environment Group.
The monthly Zoom talks by trustees and other experts, open to members and non members, continued to be well attended, with four events held during the year. All talks were recorded and edited and are available to view via the Friends of the Dales YouTube channel and include: An Inclusive National Park; The Yorkshire Dales National Park - 70 Years On; The Flora and Fauna of Malham Tarn National Nature Reserve and A Nature Based Approach to Flood Management. These can be watched by more people at their leisure and present another useful recruitment opportunity.
A futher change to events this year is that all bookings are now administered directly through the ticketing platform TryBooking. The system saves significant staff time, generates useful data and has the advantage of enabling all members and supporters to make a voluntary donation at the time of.
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The Yorkshire Dales Society
Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continue)
Year ended 31 March 2025
booking - an option that has been financially beneficial.
5. Voice/View
As an organisation, Friends of the Dales has evolved as a credible and respected voice on public issues affecting the Yorkshire Dales. One of our main areas of focus is to use this voice to contribute to the public debate on issues that impact the national park and wider region. Much of this work is coordinated by our Policy & Planning Committee, chaired on an interim basis by our Chair, Jonathan Riley. The primary purpose of this committee is to expand our knowledge of, and formulate our position on, a wide range of issues concerning the Dales thus also ensuring that our campaigns and events reflect the policies and priorities. The committee meets formally every quarter and, between meetings, is supported by regular interactions with the wider membership and our supporters.
This committee reviews and expands the suite of Policy Statements as necessary, and currently 12 are published on the charity's website (www.friendsofthedales.org.uk/policies) where they can be viewed.
This year the focus continued on the consultation on the new National Park Partnership Management Plan 2025-2030. We engaged earnestly with this process as we remain very concerned at the state of nature, as seen in progress with the current plan, and submitted a comprehensive response to the plan.
A particularly important role of the Policy & Planning Committee is to review and, where appropriate, provide comment on planning applications submitted to the Yorkshire Dales National Park Authority (YDNPA) or for land within the ‘setting’ of the national park, which are submitted to the relevant neighbouring planning authority. -
Issues that have given particular concern over the past year include continued proposals for communications masts in prominent locations and/or for extensions to existing masts to service other providers; barn conversions in isolated locations which we regard as outwith the agreed policy of roadside conversions near settlements or where the policy application is inadequate in our view; glamping or camping facilities with significant visual impact; and proposals to change the use of a public house without due recognition of its value as an important community facility. Over the year we lodged objections to 14 planning applications (26 last year). Some were very detailed responses and in some cases required more than one objection to be submitted. The final decision on planning applications, particularly complex applications, can take months or more to travel through the local authority planning process. As a result most of the applications we objected to were not determined by the end of the financial year. Notable exceptions were the creation of an exotic animal zoo in the Cumbrian part of the national park (refused); conversion of The Moorcock Inn, Garsdale, to various holiday/tourist facilities (refused); and conversion ofa redundant barn in Cracoe (approved). —
Of particular significance were the ongoing proposals to build a large complex of holiday lodges on agricultural land to the north of Hellifield, commonly referred to as Hellifield Flashes. There is a long history to this site and the decision has now progressed to the new local authority, North Yorkshire Council. We submitted two comprehensive objections in late 2024, in particular drawing the Council's attention to their legal responsibilities under the new s245 of the Levelling Up and Regeneration Act (LURA) 2023.
We also responded to the Planning Inspectorate on three cases where the application was refused by the national park authority (rightly in our view) but the applicant appealed. A key case was the approval on appeal ofa telecoms mast in open countryside at Low Barbon Fell. We, and colleagues at Friends :
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The Yorkshire Dales Society
Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
of the Lake District and Campaign for National Parks, felt that the decision was poorly constructed. We felt there was insufficient reference to the new legal responsibility for public authorities to to demonstrate the furthering of national park purposes, introduced by s245 LURA (2023) and lack of adequate consideration of the Sandford Principle (broadly speaking whereby conservation takes precedent to recreation if the two are in conflict). As a result of our concern all three charities made formal complaints to the Planning Inspectorate. Unfortunately these complaints were dismissed. We jointly escalated our complaints to the Planning Inspector Stage 2 complaints process in September 2024. By the close of the financial year this complaint had not received a formal response.
6. Partnerships
Friends of the Dales has continued to build on excellent existing relationships with the national park authority, other national park societies and the Campaign for National Parks (CNP). We have’ worked closely with the authority, especially on applications for telecommunications masts. Two members of staff and a member of Creative Campaigners attended the annual National Park Societies conference hosted by Friends of the South Downs at the University of Brighton. Creative Campaigners We continued to work closely with a number of young people (broad age range 20-30 years) through our flexible volunteering group Creative Campaigners. This group is for young people who live in/near the Dales and have a keen interest in a sustainable future for the Dales - whether that be nature, people or landscape. During the year members of the group were supported to start work on the storyboarding, concept, filming and animation for a multi-media short form video about the challenges and benefits of using rural buses to enjoy the Dales. Numerous contributions - articles, photos, illustrations and poems - were generated by Creative Campaigners to bring different perspectives to our membership magazine, the Yorkshire Dales Review.
Of major focus was working with CNP to deliver a three-day residential event based at Hill Top Bunk Barn, Malham, at the very beginning of April 2025, under their New Perspectives: Future Leaders lottery funded programme. This involved significant work over several months to plan activities around the core mentoring and leadership offer, such as a silent walk at dawn to Malham Cove and a Twilight Walk to Janet's Foss (led by our President Dr Amy-Jane Beer). A number of our Creative Campaigners booked on to the residential or were involved in showcasing the work of the group. This event also enabled us to recruit new members from the Future Leaders programme into Creative Campaigners.
We have learnt much about adapting our working practices and viewpoints by working with Creative Campaigners in this second year. The majority of the young people who attended the original launch event are still engaged with the group and we look forward to closer collaborations in our campaigns over the next year.
7. Dales and Bowland Community Interest Company
Dales and Bowland Community Interest Company (D&BCIC) is a not-for-profit social enterprise wholly owned by Friends of the Dales. It aims to improve people's lives by increasing the availability and use of public transport in and around the Yorkshire Dales. This includes managing much of the weekend DalesBus network and promoting other public transport in the area.
D&BCIC managed two Saturday and eighteen Sunday and Bank Holiday public bus services into and around the Yorkshire Dales National Park and Nidderdale National Landscape during Summer 2024. Two Saturday and five Sunday bus services continued through the winter period.
These services provide access to the Dales for those without a car, relieve social isolation, encourage
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The Yorkshire Dales Society
Company Limited by Guarantee
Trustees’ Annual Report (Incorporating the Director's Report) (continuea)
Year ended 31 March 2025
healthy exercise, reduce congestion and pollution from excessive car transport and expand markets for local businesses. DalesBus serves a wide range of communities across the North of England, including West Yorkshire and the Tees Valley as well as North Yorkshire and the City of York. Although primarily designed to enable urban communities to access the countryside, DalesBus also provides a a muchvalued service for local communities within the Dales who otherwise would have no public transport on Saturdays, Sundays and Bank Holidays.
The company has its own independent board of directors who are all unpaid volunteers working alongside commercial bus operators, community transport operators, user groups, local attractions, businesses and local authorities to help improve sustainable transport into and around the Dales.
56,001 passenger journeys were made on DalesBus services managed by D&BCIC in 2024/25, an increase of 5% over the 53,388 journeys made the previous year.
The overall social benefit of services managed by D&BCIC in 2024/25 is estimated at around £4.25 per passenger trip, an overall total benefit of some £238,000, using the standard Department for Transport appraisal guidelines which factor in benefits such as reduced isolation and reduced congestion.
Funding from North Yorkshire Council alongside other valuable contributions enabled the continuation and development of the DalesBus network during 2024/25, and a further substantial grant will support further improvements in 2025/26. A long-term funding commitment is however needed from Central Government and the new Mayor of York and North Yorkshire to secure and develop public transport provision in the Dales, including the DalesBus network.
D&BCIC is very grateful to all the passengers, service operators, volunteers, sponsors and donors who make the operation and promotion of DalesBus services possible. The board is currently seeking additional volunteers to help with various key tasks to - anyone who may be interested is requested to please contact the Chair, Chris Nash, at chair@dalesandbowland.com or via the Friends of the Dales office.
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The Yorkshire Dales Society
Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continuea)
Year ended 31 March 2025
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Achievements and performance (continued)
Personnel and Operations
Our AGM was held in Addingham in September and was combined with a much appreciated walk led by Prof Rick Battarbee, Vice President, and other members of Addingham Environment Group, to look at projects they have undertaken in the village. Our President Dr Amy-Jane Beer contributed a video message to the AGM, which was very well received.
We were pleased to confirm the trustee appointment of Jane Smart at the AGM in September. lan McPherson had indicated his willingness to stand for a second term but due to administrative error his election did not take place at the AGM so he was re-co-opted as a trustee in December 2024 (and will stand for election in 2025).
Jonathan Riley, appointed as a trustee in 2023, took up the responsibility of Chair at the AGM in 2024 following the completion of five years of sterling service by Dr Bruce McLeod. Jonathan is also a volunteer Director of D&BCIC and the interim Chair of Policy & Planning.
Trustees Scarlett Armstrong and Ken Humphris retired at our 2023 AGM, having served three and four years respectively. We would like to thank them both for their valuable contributions to Friends of the Dales.
The Board of trustees meets on a quarterly basis, and is supported by three committees. The Finance & Governance Committee and Policy & Planning Committee each meet four times a year. The Events, Communications & Membership Committee was put into abeyance in 2024/2025 whilst the Business Model Review was underway.
The operational activities of the organisation are managed by our three part-time staff, led by our very experienced and knowledgeable Executive Director, Ann Shadrake. Ann was granted a planned threemonth unpaid sabbatical in mid 2024 to undertake travel and personal development. The team provide a highly productive and valuable output in support of the organisation. Victoria Benn, our Membership & Events Officer, has continued to expand our social media presence whilst running a very successful programme of events and other activities. Our Administration Assistant, Penny Lowe, has very effectively managed our membership records and kept our membership communications running smoothly throughout the year. All three staff have been closely involved in the workshops and development leading towards the new campaign strategy.
Trustees greatly appreciate the contribution of our numerous volunteers. We benefitted from the ‘remote’ input of many volunteers across a wide range of tasks associated with preparation of our quarterly Yorkshire Dales Review, our policy and planning work, our Capturing the Past project, and our events programme. We estimate that volunteers across all areas of our work contributed over 2,500 hours of unpaid work. The unpaid contribution of our volunteers really makes a positive impact upon our ability to promote and progress our charity's objects: thank you!
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Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continuea)
Year ended 31 March 2025
Financial review
.
Unrestricted Funds
Total unrestricted income for the year was £138,977 (2023/4 £63,224), and expenditure from unrestricted funds was £115,363 (2023/4 £127,448), generating a net operating surplus of £23,614 (2023/4 deficit of £64,224). The increase in income was attributable primarily to the charity being the beneficiary of £81,238 of legacy income, compared to £17,962 in the previous year and £17,038 investment income (2023/4 £10,081) as the society benefited from higher deposit interest rates. The reduction in in expenditure was the result of modest reductions in staff costs and expenditure on events. The principal sources of unrestricted funding are membership subscriptions, legacies and donations. Individual membership subscriptions were £28,633 - an increase of £2,391 as a raise in subscription rates helped offset the decline in membership numbers. Income from the Community Supporter initiative at £830 (2023/4 £737) remains disappointing. Donation income was £4,246, an increase of £995 from the previous year. Legacies are a highly variable but valuable source of income for the charity. A total of £81,238 was gratefully received from four legacies during the year, an increase of £63,276 from the previous year. Additional income during the year included interest from deposit accounts of £17,035 (2023/4 £12,746) and £5,674 of Gift Aid (2023/4 £5,533).
Accounting for 52%ofthe total, the main category of unrestricted expenditure was staff costs of £60,492, an increase of £3,123 from the previous year. Other significant costs include £13,987 for the production of the quarterly Review (2023/4 £13,941), £15,473 office costs (2023/4 £15,261), a grant of £10,000 to D&BCIC and a £5,000 grant to the CTP project.
At the end of the year, total unrestricted reserves were £333,698 (2023/4 310,084). The Board closely monitors these reserves to ensure they continue to be used in the support of the aims and objectives of the organisation. Absent any significant future legacies, the primary use of the reserves will be to fund a projected annual operating deficit of c£60,000.
Restricted Funds
D&BCIC funds: During the year £7,047 was received in restricted donations for D&BCIC (2023/4 £75). These were transferred in their entirety to D&BCIC leaving a balance of £19,000 restricted funds for the use of D&BCIC. A programme to transfer these funds to D&BCIC in stages over the next three years has been agreed with D&BCIC.
Capturing the Past Funds: During the year the project received a grant of £5,000 from unrestricted funds. Project expenditure totalled £8,138 (2023/4 £8,460) leaving a balance of restricted funds for the project of £133.
Reserves Policy
The Reserves Policy is reviewed annually. The latest update approved by the Board was in June 2025.
The charity holds reserves sufficient to allow the organisation to continue to operate for at least two years on the basis of its underlying current costs and anticipated membership income alone, and excluding discretionary items funded by exceptional income from other sources such as legacies. The level of reserves required to meet this criterion is currently £110,000, which would also be more than sufficient to cover the costs of an unplanned closure of the organisation.
13
The Yorkshire Dales Society
Company Limited by Guarantee
Trustees’ Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
The charity's reserves are held in bank deposit accounts. The trustees endeavour to obtain the best rates available and, where practical, will endeavour to use banks with ethical strategies consistent with the charity's objectives.
Responsibilities of the Trustees
The trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources of the charity for that period. In preparing these financial statements the trustees are required to:
Select suitable accounting policies and then apply them consistently;
Observe the methods and principals in the Charities SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. The trustees are also responsible for safeguarding the assets of the charity and hence for taking the reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
14
The Yorkshire Dales Society
Company Limited by Guarantee
Trustees’ Annual Report (Incorporating the Director's Report) (continuea)
Year ended 31 March 2025
The trustees’ annual report was approved on 3 September 2025 and signed on behalf of the board of trustees by:
Mr Jonathan Riley Trustee
oa
15
The Yorkshire Dales Society
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of The Yorkshire Dales Society
Year ended 31 March 2025
| report to the trustees on my examination of the financial statements of The Yorkshire Dales Society (‘the charity’) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
{ have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
_ the financial statements 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
-
the financial statements 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).
| 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.
Steven Briggs FCA Independent Examiner
Windle and Bowker Limited Croft House Station Road Barnoldswick Lancashire BB18 5NA
§ Lepiente- 2023
16
The Yorkshire Dales Society
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 85,484 | 12,097 | 97,581 | 21,288 |
| Investment income | 6 | 17,038 | - | 17,038 | 10,081 |
| Other income | 7 | 36,455 | 5,000 | 41,455 | 42,506 |
| Total income | 138,977 | 17,097 | 156,074 | 73,875 | |
| Expenditure | |||||
| Expenditure on charitable activities | 8,9 | 115,363 | 20,700 | 136,063 | 142,983 |
| Total expenditure | 115,363 | 20,700 | 136,063 | 142,983 | |
| Net income/(expenditure) and net | |||||
| movement in funds | 23,614 | (3,603) | 20,011 | (69,108) | |
| Reconciliation offunds | |||||
| Total funds brought forward | 310,084 | 22,736 | 332,820 | 401,928 | |
| Totalfundscarriedforward | 333,698 | 19,133 | 352,831 | 332,820 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 19 to 27 form part of these financial statements.
17
The Yorkshire Dales Society
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 15 | 1,552 | 2,169 |
| Current assets | |||
| Debtors | 16 | 6,992 | 5,674 |
| Cash at bank and in hand | 344,557 | 325,247 | |
| 351,549 | 330,921 | ||
| Creditors: amounts falling due within one year | 17 | 270 | 270 |
| Net current assets | 351,279 | 330,651 | |
| Total assets less current liabilities | 352,831 | 332,820 | |
| Net assets | 352,831 | 332,820 | |
| Funds ofthe charity | |||
| Restricted funds | 19,133 | 22,736 | |
| Unrestricted funds | 333,698 | 310,084 | |
| Totalcharityfunds | 18 | 352,831 | 332,820 |
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors‘ responsibilities:
-
e The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
e The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 3 September 2025, and are signed on behalf of the board by:
==> picture [75 x 21] intentionally omitted <==
----- Start of picture text -----
r Jonathan Riley
Trustee
----- End of picture text -----
==> picture [107 x 69] intentionally omitted <==
----- Start of picture text -----
ary|
a / <—
Dr lan Harrison
Trustee
----- End of picture text -----
- The notes on pages 19 to 27 form part of these financial statements.
18
The Yorkshire Dales Society
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Canal Wharf, Eshton Road, Gargrave, North Yorkshire, BD23 3PN.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
- Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
—=—=————eee"
19
The Yorkshire Dales Society Company Limited by Guarantee Notes to the Financial Statements (continuea)
Year ended 31 March 2025
- Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
° income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
e legacy income is recognised when receipt is probable and entitlement is established.
-
° income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
e income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
° expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
e expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
e — other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
20
The Yorkshire Dales Society Company Limited by Guarantee Notes to the Financial Statements (continued
Year ended 31 March 2025
3. Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. .
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomesa party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
21
The Yorkshire Dales Society Company Limited by Guarantee Notes to the Financial Statements (continueg)
Year ended 31 March 2025
3. Accounting policies (continued)
Financial instruments (continued)
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
The organisation is a company limited by guarantee and has no share capital. The liability of each member, in the event of a winding up, is limited to £1.
5. Donations and legacies
| Unrestricted | Restricted | Total | Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | ||
| g | £ | £ | ||
| Donations | ||||
| Donations | 4,246 | 12,097 | 16,343 | |
| Legacies | ||||
| Legacies | 81,238 | - | 81,238 | |
| 85,484 | 12,097 | 97,581 |
22
The Yorkshire Dales Society
Company Limited by Guarantee
Notes to the Financial Statements (continuea)
Year ended 31 March 2025
| 5. | Donations and legacies (continued) | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||||
| Funds | Funds | 2024 | ||||
| £ | £ | £ | ||||
| Donations | ||||||
| Donations | 3,251 | 75 | 3,326 | |||
| Legacies | ||||||
| Legacies | 17,962 | — | 17,962 | |||
| 21,213 | 75 | 21,288 | ||||
| 6: | Investment income | |||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Funds | 2025 | Funds | 2024 | |||
| £ | £ | £ | £ | |||
| Investment Income | 17,038 | 17,038 | 10,081 | 10,081 | ||
| 7. | Other income | |||||
| Unrestricted | Restricted | Total Funds | ||||
| Funds | Funds | 2025 | ||||
| £ | £ | £ | ||||
| Membership Income | 29,463 | - | 29,463 | |||
| Gift Aid Tax Recoverable | 6,992 | - | 6,992 | |||
| Project Income |
- | . | 5,000 | 5,000 | ||
| 36,455 | 5,000 | 41,455 | ||||
| Unrestricted | Restricted | Total Funds | ||||
| Funds | Funds | 2024 | ||||
| £ | £ | £ | ||||
| Membership Income | 26,980 | - | 26,980 | |||
| GiftAid Tax Recoverable | 4,950 | - | 4,950 | |||
| Project Income |
- | 10,576 | 10,576 | |||
| 31,930 | 10,576 | 42,506 |
————sss
23
The Yorkshire Dales Society
Company Limited by Guarantee
Notes to the Financial Statements (continueg)
Year ended 31 March 2025
8. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Membership & Promotion | 30,941 | 2,581 | 33,522 |
| Objectives & Activities | 44,539 | 15,108 | 59 647 |
| Support costs | 39,883 | 3,011 | 42,894 |
| 115,363 | 20,700 | 136,063 | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Membership & Promotion | 34,053 | 2,538 | 36,590 |
| Objectives & Activities | 51,675 | 10,287 | 61,962 |
| Support costs | 41,469 | 2,961 | 44,431 |
| 127,197 | 15,786 | 142,983 |
9. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken directly |
Support costs |
Total funds 2025 |
Total fund 2024 |
|
| £ | £ | £ | £ | |
| Membership & Promotion | 33,522 | 17,477 | 50,999 | 54,522 |
| Objectives & Activities | 59,647 | 25,417 | 85,064 | 88,461 |
| 93,169 | 42,894 | 136,063 | 142,983 |
10. Analysis of support costs
| Membership | Objectives & | |||
|---|---|---|---|---|
| & Promotion | Activities | Total 2025 | Total 2024 | |
| £ | £ | £ | £ | |
| Governance costs | 5,069 | 7,372 | 12,441 | 12,889 |
| Support costs | 12,409 | 18,047 | 30,456 | 31,542 |
| 17,478 | 25,419 | 42,897 | 44,431 |
11. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation of tangible fixed assets
| 2025 | 2024 |
|---|---|
| £ | £ |
| 617 | 724 |
24
The Yorkshire Dales Society
Company Limited by Guarantee
Notes to the Financial Statements (continued
Year ended 31 March 2025
12. Independent examination fees
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Fees payable to the independent examiner for: | ||
| Independent examination ofthe financial statements | 280 | 280 |
| Other financial services | 2,114 | 2,000 |
| 2,394 | 2,280 |
13. Staff costs
| The total staffcosts and employee benefits for the reporting period are analysed as | The total staffcosts and employee benefits for the reporting period are analysed as | follows: |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Wagesandsalaries | 59,223 | 61,894 |
The Staff costs for both part time staff include salary, pension costs and social security costs.
The average head count of employees during the year was 3 (2024: 3). The average number of full-time equivalent employees during the year is analysed as follows: 2025 2024 No. No. Number of staff ‘ 3 2
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
14. Trustee remuneration and expenses
During the year £785 of expenses were reimbursed to trustees. No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
- Tangible fixed assets
| Fixtures and | |
|---|---|
| fittings | |
| £ | |
| Cost | |
| At 1 April 2024and 31 March 2025 | 14,032 |
| Depreciation | |
| At 1 April 2024 | 11,863 |
| Charge for the year | 617 |
| At 31 March 2025 | 12,480 |
| Carrying amount | |
| At 31 March 2025 | 1,552 |
| At31March2024 | 2,169 |
25
The Yorkshire Dales Society
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
| 16. | Debtors | |||||
|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||
| £ | £ | |||||
| Other debtors | 6,992 | 5,674 | ||||
| 17. | Creditors: amounts falling due within one | year | ||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Accruals and deferred income | 270 | 270 | ||||
| 18. | Analysis of charitable funds | |||||
| Unrestricted funds | ||||||
| At | ||||||
| At | 31 March | 20 | ||||
| 1 April 2024 | Income | Expenditure | 25 | |||
| £ | £ | £ | £ | |||
| General funds | 310,084 | 138,977 | (115,363) | 333,698 | ||
| At | ||||||
| At | 31 March | 20 | ||||
| 1 April 2023 | Income | Expenditure | 24 | |||
| - | £ | £ | £ | £ | ||
| General funds | 374,057 | 63,224 | (127,197) | 310,084 | ||
| Restricted funds | ||||||
| At | ||||||
| At | 31 March | 20 | ||||
| 1 April 2024 | Income | Expenditure | 25 | |||
| £ | £ | £ | £ | |||
| Dales & Bowland CIC | 19,000 | 12,097 | (12,097) | 19,000 | ||
| Capturing the Past Project | 3,736 | 5,000 | (8,603) | 133 | ||
| 22,736 | 17,097 | (20,700) | 19,133 | |||
| At | ||||||
| At | 31 March | 20 | ||||
| 1 April 2023 | Income | Expenditure | 24 | |||
| £ | £ | £ | £ | |||
| Dales & Bowland CIC | 26,251 | 75 | (7,326) | 19,000 | ||
| Capturing the Past Project | 1,620 | 10,576 | (8,460) | 3,736 | ||
| 27,871 | 10,651 | (15,786) | 22,736 |
26
The Yorkshire Dales Society
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025 ————
19. Analysis of net assets between funds
| Unrestricted Funds |
Restricted Funds |
Total | Funds 2025 |
||
|---|---|---|---|---|---|
| £ | £ | £ | |||
| Tangible fixed assets | _ | 1,552 | - | 1,552 | |
| Current assets | 332,416 | 19,133 | 351,549 | ||
| Creditors less than 1 | year | (270) | - | (270) | |
| Net assets | 333,698 | 19,133 | 352,831 | ||
| Unrestricted | Restricted | Total | Funds | ||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Tangible fixed assets | 2,169 | - | 2,169 | ||
| Current assets | 307,934 | 22,987 | 330,921 | ||
| Creditors less than 1 | year | (270) | - | (270) | |
| Netassets | 309,833 | 22,987 | 332,820 |
20. Related parties
During the year the following transactions took place with related parties.
There were donations of £19,097 , £7,000 from Restricted funds and £12,097 from Unrestricted funds to Dales & Bowland Community Interest Company (a company limited by guarantee) which is associated with The Yorkshire Dales Society.
The gross remuneration for the Key Management Personnel totalled £25,489.
eeEEEESSESESESESSeese
27