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|Trustees'<br>annual<br>report||||1-16|
|---|---|---|---|---|
|Independent<br>auditor's<br>report||||17-20|
|Consolidated<br>statement<br>offinancial activities and income and expenditure|||account|21|
|Parent statement offinancial|activities and income and expenditure|account||22|
|Consolidated<br>balance sheet||||23|
|Parent balance sheet||||24|
|Consolidated<br>cash flow statement||||25|
|Parent cash flow statement||||26|
|Principal accounting<br>policies||||27-29|
|Notes to the financial statements||||30-46|





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|Ms|Liz Ballard|Chief Executive|
|---|---|---|
|Mr|Paul Harrington|Head of Finance &Support Services (resigned 14"July 2021)|
|Mr|Peter Bradbury|Head of Finance &Support Services (started 12~ July 2021)|
|Ms|Cathy Slater|Head of Engagement<br>& Fundraising<br>(job share)|
|Ms|Amy Simcox|Head of Engagement<br>& Fundraising<br>(job share)|
|Mr|Roy Mosley|Head ofConservation<br>and Land Management|
|Mr|Rob Seeley|Wildscapes<br>Consultancy<br>Manager (started 7'" June 2021)|



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||||||||||Total|
|---|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|Endowment|funds|funds|
|||||Notes|funds|funds|funds|2022|2021|
||||||E|E|E|||
|Income and endowments||from:||||||||
|Donations<br>and legacies (Inc.||||||||||
|membership)||||1|313,366|7,922||321,288|325,388|
|Charitable<br>activities||||||||||
|Grants||||2|60,730|1,545,713||1,606,443|1,605,806|
|Contracts||||2|1,035,883|136,190||1,172,073|516,789|
|Other trading activities||||3|106,385|||106,385|15,139|
|Investments||||4|324||22,752|23,076|20,870|
|Other income —enforcement|||payment||||||175,000|
|TotaI income|||||1,516,688|1,689,825|22,752|3,229,265|2,658,992|
|Expenditure<br>on:||||||||||
|Raising funds||||5|131,343|||131,343|104,384|
|Charitable<br>activities||||6|1,224,476|1,565,129||2,789,605|1,914,317|
|Total expenditure|||||1,355,819|1,565,129||2,920,948|2,018,701|
|Net gains on investments||||13|||49,781|49,781|110,657|
|Net income before|transfers||||160,869|124,696|72,533|358,098|750,948|
|Transfers between|funds|||18|384,807|(384,807)||||
|Actuarial gain on Wildlife||Trust||||||||
|pension|||||26,712|||26,712|15,835|
|Net movement<br>in funds|||||572,388|(260,111)|72,533|384,810|766,783|
|Reconciliation<br>offunds:||||||||||
|Total funds brought|forward||||898,123|1,887,225|636,626|3,421,974|2,655,191|
|Total funds carried|forward||||1,470,511|1,627,114|709,159|3,806,784|3,421,974|





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## 

||||||||Total|Total|
|---|---|---|---|---|---|---|---|---|
|||||Unrestricted||Endowment|funds|funds|
||||Notes|funds|Restricted funds|funds|2022|2021|
|||||||E|E|E|
|Income and endowments|from:||||||||
|Donations<br>and legacies (Inc.|||||||||
|membership)||||339,563|7,922||347,485|370,026|
|Charitable<br>activities|||||||||
|Grants||||60,730|1,545,713||1,606,443|1,605,806|
|Contracts||||954,746|136,190||1,090,936|485,715|
|Other trading activities||||106,385|||106,385|15,139|
|Investments||||324||22,752|23,076|20,870|
|Other income —enforcement||payment||||||175,000|
|Total income||||1,461,748|1,689,825|22,752|3,174,325|2,672,556|
|Expenditure<br>on:|||||||||
|Raising funds||||131,343|||131,343|104,384|
|Charitable<br>activities||||1,222,627|1,567,068||2,789,695|1,909,433|
|Total expenditure||||1,353,970|1,567,068||2,921,038|2,013,817|
|Net gains on investments||||||49,781|49,781|110,657|
|Net income before transfers||||107,778|122,757|72,533|303,068|769,396|
|Transfers between funds|||18|382,868|(382,868)||||
|Actuarial<br>gain on Wildlife|Trust||||||||
|pension||||26,712|||26,712|15,835|
|Net movement<br>in funds||||517,358|(260,111)|72,533|329,780|785,231|
|Reconciliation offunds:|||||||||
|Total funds brought forward||||833,535|1,887,225|636,626|3,357,386|2,572,155|
|Total funds carried forward||||1,350,893|1,627,114|709,159|3,687,166|3,357,386|





## 

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## 

|||||As at 31||As at31|
|---|---|---|---|---|---|---|
|||||March||March|
|||||2022||2021|
|||Notes|||E|E|
|Rxed assets|||||||
|Tangible assets||||280,607||266,606|
|Heritage assets||12||728,648||728,648|
|Investments||||643,571||593,790|
|||||1,652,826||1,589,044|
|Current assets|||||||
|Inventory|||||2,226||
|Debtors||14|1,323,344||687,657||
|Cash at bank and in hand|||1,301,765||1,473,187||
||||2,625,109||2,163,070||
|Creditors|||||||
|Amounts<br>falling due within one year||15|(590,769)||338,164(||
|Net current assets||||2,034,340||1,824,906|
|Total assets less current|liabilities|||3,6S7,166||3,413,950|
|Wildlife Trusts pension|liability|17||||(56,564(|
|Net assets||||3,687,166||3,357,3S6|
|Represented<br>by funds|||||||
|General||18,19||690,247||358,001|
|Designated||18,19||660,646||475,534|
|||||1,350,893||833,535|
|Restricted||18,19||1,627,114||1,887,225|
|Endowment||18,19||709,159||636,626|
|||||3,687,166||3,357,386|





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## 

|||||As at 31||As at 31|
|---|---|---|---|---|---|---|
|||||March||March|
|||||2022||2021|
|||Note||6|E|6|
|Fixed assets|||||||
|Tangible assets||11||280,607||266,606|
|Heritage assets||12||728,648||728,648|
|Investments||13||643,571||593,790|
|||||1,652,826||1,589,044|
|Current assets|||||||
|Inventory|||||2,226||
|Debtors||14|1,215,804||635,842||
|Cash at bank and in hand|||1,332,271||1,585,692||
||||2,548,075||2,223,760||
|Creditors|||||||
|Amounts<br>falling due within one year||15|(394,117)||(334,266)||
|Net current assets||||2,153,958||1,889,494|
|Total assets less current|liabilities|||3,806,784||3,478,538|
|Wildlife Trusts pension|liability|17||||(56,564)|
|||||3,806,784||3,421,974|
|Represented<br>by funds|||||||
|General||18,19||809,865||422,589|
|Designated||18,19||660,646||475,534|
|||||1,470,511||898,123|
|Restricted||18,19||1,627,114||1,887,225|
|Endowment||18,19||709,159||636,626|
|||||3,806,784||3,421,974|





## 

|||||2022|2021|
|---|---|---|---|---|---|
|STATEMENT OF CASH FLOWS||||||
|Cash Rows from operating|activities:|||||
|Net cash (used in)/provided|by operating||activities|||
|Cash flows from investing|activities:|||||
|Dividends<br>and interest||||23,076|20,870|
|Purchase of fixed assets||||(36,179)|(13,576)|
|Net cash (used in)/provided|by investing||activities|(13,103)|7,294|
|Change<br>in cash and cash equivalents||In the year||(253,421)|858,696|
|Cash and cash equivalents|brought forward|||1,585,692|726,996|
|Cash and cash equivalents|carried forward|||1,332,271|1,585,692|
|Recondliation<br>ofnet income to net cash|||flow from|||
|operating<br>activities||||||
|Net income for the year||||358,098|750,948|
|Adjustments<br>for:||||||
|Depreciation||||||
|Charges||||22,178|19,569|
|(Gains)/losses<br>on investments||||(49,781)|(110,657)|
|Dividends<br>and interest||||(23,076)|(20,870)|
|(Increase)/decrease<br>in inventory||||2,226|5,100|
|(Increase)/decrease<br>in debtors||||(579,962)|319,122|
|Increase/(decrease)in<br>creditors||||59,851|(56,287)|
|Pension contributions||||(29,852)|(15,523)|
|Donation ofheritage asset|||||(40,000)|
|Net cash (used In)/provided|by operating||activities|(240,318)|851,402|





## 

## 

|||||2022|2021|
|---|---|---|---|---|---|
|||||E|E|
|STATEMENT OF CASH FLOWS||||||
|Cash flows from operating|activities:|||||
|Net cash (used in)/provided|by operating||activities|(158,319)|884,245|
|Cash flows from investing|activities:|||||
|Dividends<br>and interest||||23,076|20,870|
|Purchase offixed assets||||(36,179|(13,576|
|Net cash (used in)/provided|by investing||activities|(13,103)|7,294|
|Change in cash and cash equivalents||in the year||(171,422)|891,539|
|Cash and cash equivalents|brought|forward||1,473,187|581,648|
|Cash and cash equivalents|carried forward|||1,301,765|1,473,187|
|Reconciliation ofnet income to net||cash|flow from|||
|operating<br>activities||||||
|Net income for the year||||303,068|769,396|
|Adjustments<br>for:||||||
|Depreciation<br>charges||||22,178|19,569|
|(Gains)/losses<br>on investments||||(49,781)|(110,657)|
|Dividends<br>and interest||||(23,076)|(20,870)|
|(Increase)/decrease<br>in inventory||||2,226|5,100|
|(Increase)/decrease<br>in debtors||||(635,687)|321,794|
|Increase/(decrease)<br>in creditors||||252,605|(44,564)|
|Pension contributions||||(29,852)|(15,523)|
|Donation of heritage asset|||||(40,000)|
|Net cash (used in)/prowled|by operating||activities|(158,319)|884,245|





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|The rates used ar|e as follows:-|||||
|---|---|---|---|---|---|
|Freehold<br>building||496|per annum|straight|line basis|
|Shipping containers||1096|per annum|reducing|balance basis|
|Motor vehicles||2596|per annum|reducing|balance basis|
|Office equipment|and furniture|2596|per annum|reducing|balance basis|
|Other equipment||2596|per annum|reducing|balance basis|



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## 

||Unrestricted|Resticted|Endowment|Total|Total|
|---|---|---|---|---|---|
||funds|funds|funds|funds|funds|
|||||2022|2021|
|||||E|E|
|Membership|223,142|||223,142|211,815|
|Gifts|25,031|7,922||32,953|81,396|
|Legacies|40,078|||40,078|12,177|
|Core grant (SCC Parks, Woodlands<br>&Countryside)|20,000|||20,000|20,000|
|Other|5,115|||5,115||
||313,366|7,922||321,288|325,388|





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## 

## 

## 

|Grants|Unrestricted|Restrkted|Endowment|Total funds|Total funds|
|---|---|---|---|---|---|
||funds|funds|funds|2022|2021|
|||E||E|E|
|Biffa||16,415||16,415|1,103|
|Big Lottery Fund<br>—Project ID:||||||
|0010286525 (Natural||||||
|Neighbours)||105,815||105,815|97,465|
|Big Lottery Reaching||||||
|Communities<br>Fund<br>—URN||||||
|RC/5/010447906<br>(Wild at||||||
|Heart)||21,681||21,681|46,803|
|Charitable<br>Trusts||68,764||68,764||
|Countryside<br>Stewardship||36,352||36,352|36,712|
|Defra —Environment<br>Land||32,336||32,336||
|Management<br>Schemes||||||
|Doncaster<br>MBC|||||9,000|
|E.ON||10,064||10,064|22,664|
|Environment<br>Agency||30,000||30,000|20,000|
|Esmee Fairbairn|50,000|||50,000|75,000|
|FCC Communities<br>Foundation||74,182||74,182||
|Green Social Subscribing||53,100||53,100||
|Heritage<br>Fund||676,858||676,858|922,375|
|Higher Level Stewardship||32,418||32,418|31,817|
|Highways<br>England —Network||21,607||21,607||
|for Nature||||||
|Coronavirus<br>Job Retention||||||
|Scheme|223|||223|56,280|
|Landfill Tax||39,585||39,585||
|Linder Foundation||||||
|People's Postcode Lottery||82,190||82,190|76,000|
|Royal Society of Wildlife||||||
|Trusts||21,500||21,500|21,866|
|Rural Payments<br>Agency(BPS)|10,232|||10,232|13,077|
|SCC Parks and Countryside||17,000||17,000|18,000|
|Sheffield<br>City Region Mayoral||||||
|Combined<br>Authority||35,000||35,000|40,000|
|Veofia||34,220||34,220|61,106|
|Voluntary<br>Action Rotherham||||||
|Woodland<br>Trust||25,000||25,000||
|Yorkshire Water||26,000||26,000||
|Other|275|79,626||79,901|40,538|
||60,730|1,545,713||1,606,443|1,605,806|





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## 

## 

|Contracts|||Unrestricted|Restricted|Endowment|Totalfunds|Total funds|
|---|---|---|---|---|---|---|---|
||||funds|funds|funds|2022|2021|
||||6|6|6|6|6|
|Environment||Agency||95,001||95,001|33,009|
|E.on|||||||1,000|
|University|of Sheffield||||||3,200|
|Voluntary|Action Rotherham||||||2,100|
|Other contract income (inc||||41,189||1,077,072|477,480|
|Wildscapes||CIC)|1,035,883|||||
||||1,035,883|136,190||1,172,073|516,789|





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## 

## 

|||Unrestricted|Restrkted|Endowment|Total funds|Total funds|
|---|---|---|---|---|---|---|
|||funds|funds|funds|2022|2021|
|3.Consolidated|income from|E|E|E|E|E|
|other trading activldes|||||||
|1imber sales||99,671|||99,671||
|Grazing||2,950|||2,950|4,800|
|Other||3,764|||3,764|10,339|
|||106,385|||106,385|15,139|



||||Unrestrkted|Restricted|Endowment|Total funds|Total funds|
|---|---|---|---|---|---|---|---|
||||funds|funds|funds|2022|2021|
|4.Consolidated||investment|E|E|E|E|E|
|income||||||||
|Interest receivable|||324|||324||
|Dividends|receivable||||22,752|22,752|20,870|
||||324||22,752|23,076|20,870|



||||||Unrestricted|Restrkted|Total funds|Total funds|
|---|---|---|---|---|---|---|---|---|
||||||funds|funds|2022|2021|
|5.Consolidated||expenditure||on raising|||||
|funds|||||||||
|Staff costs|||||86,408||86,408|71,840|
|Membership|publication||costs||22,957||22,957|16,626|
|Direct debit|fees||||6,800||6,800|7,344|
|Other|||||15,178||15,178|8,574|
||||||131,343||131,343|104,384|





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## 

||||||Unrestricted|Restricted|Endowment|Total funds|Total funds|
|---|---|---|---|---|---|---|---|---|---|
||||||funds|funds|funds|2022|2021|
|6.Consolidated||expenditure||on|E|E|E|E|E|
|charitable|activities|||||||||
|Biodiversity|and|Land||||||||
|Management|||||1,154,694|1,152,230||2,306,924|1,552,768|
|Community|Engagement||and|||||||
|Learning|||||69,782|412,899||482,681|361,549|
||||||1,224,476|1,565,129||2,789,605|1,914,317|



|||||Total funds|Total funds|
|---|---|---|---|---|---|
|||||2022|2021|
|7.Consolidated|support costs|||E|E|
|(induding<br>governance||costs)||||
|Staff costs||||217,936|207,577|
|Depreciation<br>(see note||11)||22,178|19,569|
|Governance<br>(see note 8)||||54,631|38,843|
|Information<br>Technology||||18,876|11,921|
|Insurance<br>&affiliation fees||||23,187|33,751|
|Light &heat||||4,629|4,445|
|Office costs||||5,468|16,151|
|Rent &rates||||12,011|13,161|
|Repairs &renewals||||21,975|6,614|
|Telephone<br>&fax||||1,756|2,105|
|Training||||2,161|2,529|
|vehicle costs||||10,473|6,962|
|Other||||8,031|7,458|
|||||403,312|371,086|
|||||Total funds|Total funds|
|||||2022|2021|
|8.Consolidated|governance||costs|E|E|
|Strategic management||costs||14,638|15,021|
|Audit charges||||5,620|5,100|
|Final salary pension scheme fees||||26,958|12,925|
|Statutory accounts preparation||||7,402|5,797|
|Other||||13||
|||||54,631|38,843|





## 

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## 

||2022|2021|
|---|---|---|
|9.Staff costs and numbers|E|E|
|Salaries and wages|L436,733|1,156,606|
|Employers'<br>national<br>insurance|107,018|79,989|
|Pension contributions:|||
|Wildlife Trusts Pension Scheme|26,958|17,200|
|Stakeholder<br>Pension Schemes|103,236|86,233|



|||||2022|2021|
|---|---|---|---|---|---|
|9.Staff|costs|and|numbers|No.|No.|
|Average|staff|headcount||80|69|
|||||2022|2021|
|10.Consolklated|||net Income for the|||
|year||||||
|The is stated||after|charging;|||
|Auditor's|remuneration:|||5,620|5,100|
|Depreciation||(see|note 11)|22,178|19,569|





## 

## 

## 

|||||||||Plant and||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||Freehold|building|equipment|||Total||
|11.Tangible assets|- group||and parent|||6||6||||
|As at 1April 2021||||||510,168||191,423||701,591||
|Additions||||||||36,179||36,179||
|As at 31March 2022||||||510,168||227,602||737,770||
|Depreciation:||||||||||||
|As at 1April 2021||||||306,594||128,391||434,985||
|Charge for the year||||||2,211||19,967||22,178||
|As at 31March 2022||||||308,805||148,358||457,163||
|Net book value:||||||||||||
|As 31March 2022||||||201,363||79,244||280,607||
|As 31March 2021||||||203,574||63,032||266,606||
|12.Heritage assets|- group||and parent|||||||||
|Heritage assets include||Greno Woods, Low||Spring Wood and Springwood|||Lane, ancient||woodland|held to conserve||
|the habitats ofwildlife||and|the environment|generally.||||||||
|Viridor Credits and|National||Heritage<br>Memorial||Fund have|legal charges|over|Greno Woods which||will only|be called|
|upon ifthe land is sold||or transferred.||||||||||
|Five year summary|ofheritage asset transactions:|||||||||||
||||||2022||2021||2020|2019|2018|
||||||||||f|6||
|Cost brought<br>forward|||||728,648|||688,648||688,648|629,968|
|Additions<br>in year|||||||||||58,680|
|Cost carried forward|||||728,648|728,648||688,648||688,648|688,648|





## 

## 

## 

|||Listed|
|---|---|---|
|||investments|
|13.Fixed asset investments|-parent and group||
|Market value|||
|As at 1April 2021||593,790|
|Additions<br>at cost|||
|As at 31March 2022||593,790|
|Net increase on revaluation|as at 31March 2022|49,781|
|As at 31March 2022||643,571|
|As at 31March 2021||593,790|



|||||Group||Parent||
|---|---|---|---|---|---|---|---|
|||||2022|2021|2022|2021|
|14.Debtors|||||||6|
|Trade debtors||||473,867|258,506|105,192|8,326|
|Amounts|due by subsidiary||company|||476,215|301,995|
|Grants<br>in|arrears|||688,157|330,839|688,157|330,839|
|Other debtors||||53,780|46,497|53,780|46,497|
|||||1,215,804|635,842|1,323,344|687,657|
|||||Group||Parent||
|||||2022|2021|2022|2021|
|15.Creditors||||||||
|Amounts|falling due within||one year|||||
|Trade Creditors||||168,972|50,590|161,972|50,290|
|Amounts|due to subsidiary||company|||180,619|2,501|
|Taxation|and social security|||137,215|161,929|160,648|164,026|
|Accruals|and deferred|income||87,930|121,747|87,530|121,347|
|||||394,117|334,266|590,769|338,164|





## 

## 

## 

## 

|16.Deferred income|16.Deferred income|||
|---|---|---|---|
|At 1April|2021||17,000|
|Released|to income|in the year|(17,000)|
|Deferred|in the year|||



|||Group||Parent||
|---|---|---|---|---|---|
|17.Provisions|and liabilities|2022|2021|2022|2021|
|Wildlife Trusts|Pension (see Note 21)|||||
|At 1April 2021||56,564|87,922|56,564|87,922|
|Provision<br>in the year||(29,606)|(14,158)|(29,606)|(14,158)|
|Release in the|year|(26,958)|(17,200)|(26,958)|(17,200)|
|As at 31March|2022||56,564||56,564|



## 

|||Balance at|Movement<br>in|Movement<br>in||Balance at|
|---|---|---|---|---|---|---|
|||31March|resources|resources||31March|
|||2021|Incoming|Outgoing|Transfers|2022|
||||E|E||E|
|General funds||422,589|1,543,400|(1,341,936)|185,812|809,865|
|Designated|funds|475,534||(13,883)|198,995|660,646|
|||898,123|1,543,400|(1,355,819)|384,807|1,470,511|
|||Balance at|Movement<br>In|Movement<br>in||Balance at|
|||1April|resources|resources||31March|
|||2020|Incoming|Outgoing|Transfers|2021|
||||E|E||E|
|General funds||400,835|895,723|(777,448)|(96,521)|422,589|
|Designated|funds|425,581||(61,008)|110,961|475,534|
|||826,416|895,723|(838,456)|14,440|898,123|





## 

## 

## 

|Restrfcted|funds:|||||||
|---|---|---|---|---|---|---|---|
||||Balance at|Movement<br>in|Movement<br>in||Balance at|
||||31March|resources|resources||31March|
||||2021|Incoming|Outgoing|Transfers|2022|
|||||E|E|||
|Support functions|||360,534|50,675|(29,764)|(148,866)|232,579|
|Community|Engagement|and Learning|213,781|420,954|(383,135)|(30,459)|221,141|
|Biodiversity|and Land Management||1,312,910|1,218,196|(1,152,230)|(205,482)|1,173,394|
||||1,887,225|1,689,825|(1,565,129)|(384,807)|1,627,114|
|Endowment|fund||636,626|72,533|||709,159|
||||Balance at|Movement<br>in|Movement<br>in||Balance at|
||||1April|resources|resources||31March|
||||2020|Incoming|Outgoing|Transfers|2021|
|||||E|E|||
|Support functions|||332,729|289,589|(70,542)|(191,242)|360,534|
|Community|Engagement|and Learning|164,980|381,758|(288,410)|(44,547)|213,781|
|Biodiversity|and Land Management||805,099|1,086,887|(800,425)|221,349|1,312,910|
||||1,302,808|1,758,234|(1,159,377)|(14,440)|1,887,225|
|Endowment|funds||525,967|131,527|(20,868)||636,626|



## 

|||Balance at|Movement<br>In|Movement<br>in||Balance at|
|---|---|---|---|---|---|---|
|||31March|resources|resources||31March|
|||2021|Incoming|Outgoing|Transfers|2022|
||||E|E|||
|General funds||358,001|1,488,460|(1,340,087)|183,873|690,247|
|Designated|funds|475,534||(13,883)|198,995|660,646|
|||833,535|1,488,460|(1,353,970)|382,868|1,350,893|





## 

## 

## 

## 

|Unrestricted|funds:|||||||
|---|---|---|---|---|---|---|---|
||||Balance at|Movement<br>In|Movement<br>in||Balance at|
||||1April|resources|resources||31March|
||||2020|Incoming|Outgoing|Transfers|2021|
|||||E|E|||
|General funds|||317,799|909,287|(772,564)|(96,521)|358,001|
|Designated|funds||425,581||(61,008)|110,961|475,534|
||||743,380|909,287|(833,572)|14,440|833,535|
|Restricted|funds:|||||||
||||Balance at|Movement<br>in|Movement<br>in||Balance at|
||||31March|resources|resources||31March|
||||2021|Incoming|Outgoing|Transfers|2022|
|||||E|E||E|
|Support functions|||360,534|50,675|(29,764)|(148,866)|232,579|
|Community|Engagement|and Learning|213,781|420,954|(383,135)|(30,459)|221,141|
|Biodiversity|and Land Management||1,312,910|1,218,196|(1,154,169)|(203,543)|1,173,394|
||||1,887,225|1,689,825|(1,567,068)|(382,868)|1,627,114|
|Endowment|funds||636,626|72,533|||709,159|
|Restricted|funds:||Balance at|Movement<br>in|Movement<br>in||Balance at|
||||1April|resources|resources||31March|
||||2020|Incoming|Outgoing|Transfers|2021|
||||E|E|E|E|E|
|Support functions|||332,729|289,589|(70,542)|(191,242)|360,534|
|Community|Engagement|and Learning|164,980|381,758|(288,410)|(44,547)|213,781|
|Biodiversity|and Land Management||805,099|1,086,887|(800,425)|221,349|1,312,910|
||||1,302,808|1,758,234|(1,159,377)|(14,440)|1,887,225|
|Endowment|funds||525,967|131,527|(20,868)||636,626|





## 

## 

## 

## 

||||||Total funds|
|---|---|---|---|---|---|
||Unrestricted|Designated|Restrkted|Endowment|2022|
||funds|funds|funds|funds||
|Fixed assets||334,193|675,062|643,571|1,652,826|
|Net current assets|809,865|326,453|952,052|65,588|2,153,958|
|Less long term liabilities||||||
|Net assets|809,865|660,646|1,627,114|709,159|3,806,784|
||Unrestricted||Restrkted|Endowment|Total funds|
||funds||funds|funds|2021|
|Fixed assets||320,192|675,062|593,790|1,589,044|
|Net current assets|479,153|155,342|1,212,163|42,836|1,889,494|
|Less long term liabilities|(56,564)||||(56,564)|
|Net assets|422,589|475,534|1,887,225|636,626|3,421,974|
|19.Analysis ofnet assets between||||||
|funds - Parent||||||
||Unrestricted|Designated|Restricted|Endowment|Total funds|
||funds|funds|funds|funds|2022|
||||||E|
|Fixed assets||342,488|666,767|643,571|1,652,826|
|Net current assets|690,247|318,158|960,347|65,588|2,034,340|
|Less long term liabilities||||||
||690,247|660,646|1,627,114|709,159|3,687,166|





## 

## 

## 

||Unrestricted|Designated|Restricted|Endowment|Total funds|
|---|---|---|---|---|---|
||funds|funds|funds|funds|2021|
||||E|E|E|
|Fixed assets||320,192|675,062|593,790|1,589,044|
|Net current assets|414,565|155,342|1,212,163|42,836|1,824,906|
|Less long term liabilities|(56,564)||||(56,564)|
|Net assets|358,001|475,534|1,887,225|636,626|3,357,386|



## 

||Group||Parent||
|---|---|---|---|---|
|Equipment|2022|2021|2022|2021|
|Amount<br>falling due:|||||
|Within one year|14,689|2,491|14,689|2,491|
|In the second to fifth years|7,754|623|7,754|623|



|||Group||Parent||
|---|---|---|---|---|---|
|Property||2022|2021|2022|2021|
||||E|E|E|
|Amount|falling due:|||||
|Within one year||9,700|8,000|9,700|8,000|
|In the second to fifth years||19,400|24,000|19,400|24,000|



## 



## 

## 

## 

|Principal assumptions||||
|---|---|---|---|
|||At|At|
|||31March 2022|31March 2021|
|||er annum|r annum|
|Discount rate||2.696|2,0%|
|Retai(Prices<br>Index<br>(RPI) Inflation||3.696|3.49(i|
|Consumer<br>Prices Index (CPI)|inflation|2.8%|2.69(i|
|Future increases to deferred|pensions|2.896|2.6%|
|Rate of increase to pensions|in payment:|||
|Fixed 596pa||||
|RPI max 596pa||3.496|3.29o|
|||Males: 9696ofS3PA<br>Females: 9596of|Males: 969f of 53PA<br>Females: 9594of|
|||53PA||
|Mortality (before and after retirement)||CMI 2020 with a<br>long term rate of<br>improvements<br>of<br>L2596 pa; Initial<br>addition to mortality<br>improvements<br>of<br>0.59Iand w2020 of<br>15%|53PA<br>CMI 2019with a<br>long term rate of<br>improvements<br>of<br>L2596 pa; Initial<br>addition to mortality<br>improvements<br>of<br>0.5%|
|||Members are|Members are|
|||assumed to take 2596|assumed to take 259(|
|||oftheir pension<br>as|oftheir pension as|
|Cash commutation||tax free cash subject<br>to HMRC restrictions,|tax free cash subject<br>to HMRC restrictions,|
|||using cash|using cash|
|||commutation<br>factors|commutation<br>factors|
|||currently<br>in force.|currently<br>in force.|
|Life expectancy ofa male aged 65at the Balance Sheet Date||22.4|22.7|
|Life expectancy ofa male aged 65 in 20 years from the Balance<br>Sheet date||23.7|24.0|
|Life expectancy of a female aged 65at the Balance Sheet Date||24.9|25.0|
|Life expectancy of a female aged 65 in 20 years from the<br>Balance Sheet Date||26.3|26.4|





## 

## 

## 

## 

|The major|cat|eg|ori|es ofScheme assets as a percentage of|total Scheme assets are:||
|---|---|---|---|---|---|---|
||||||At|At|
||||||31March|31March|
||||||2022|2021|
|UK Equities|||||4.7%|4.3%|
|Overseas|Equities||||31.5%|29.9%|
|Diversified|Growth|||Funds|23.0%|23.5%|
|UK Government|||Fixed Interest Bonds||12.5%|14.396|
|UK Government|||Index Linked Bonds||15.396|14.796|
|UK Corporate||Bonds|||8.696|9.796|
|Property|||||2.596|2.1%|
|Cash|||||1.996|1.5%|
|Total||||||100.096|



||||||At|At|
|---|---|---|---|---|---|---|
||||||31March|31March|
||||||2022|2021|
|Fair value ofScheme|assets||||737,613|699,584|
|Present value ofdefined benefit||obligation|||673,867|756,148|
|Approved<br>adjustment|to eliminate||asset value||(63,746)||
|Defined benefit asset/(liability)||recognised||in balance sheet||(56,564)|



## 

||||||At|At|
|---|---|---|---|---|---|---|
||||||31March|31March|
||||||2022|2021|
||||||Es||
|Current service||cost|||||
|Administration||expenses|||6,629|11,141|
|Past service|costs including||curtailments||||
|Effect ofsettlements|||||||
|Recognised|In|arriving at operating||profit|6,629|11,141|
|Interest on|the|net defined|benefit|liability|805|1,784|
|Total recognised<br>In the Profit and||||Loss account|7,434|12„i925|





## 

## 

## 

## 

||||||At 31March 2022|At 31March 2021|
|---|---|---|---|---|---|---|
|Actual return<br>on Scheme assets|—gains and||(losses)||28,779|102,732|
|less: amounts<br>included<br>in net interest on the net defined<br>liability||||benefit|13732|13392|
|Remeasurement<br>gains and (losses)|||||||
|Return on Scheme assets excluding||interest income|||15,047|89,340|
|Remeasurement<br>gains and (losses)|||||||
|actuarial<br>gains and (losses)|||||75410|73505|
|Remeasurement<br>gain/(loss)<br>recognised<br>Income||in|Other Comprehensive||90,458|15,836|
|Changes<br>in the present value of|the defined benefit obligation||||||
||||||At 31March 2022|At 31March 2021|
|Present value ofdefined benefit|obligation||at beginning|ofperiod|756,148|681,468|
|Benefits paid including<br>expenses|||||(28,037)|(25,142)|
|Current service cost|||||||
|Administration<br>costs|||||6,629|11,141|
|Interest cost|||||14,537|15,176|
|Remeasurement<br>(gains) and losses|||||||
|actuarial(gains)<br>and losses|||||(75,410)|73,505|
|Employee contributions|||||||
|Past service costs including<br>curtailments|||||||
|Effect ofsettlements|||||||
|Present value ofdefined benefit|obligation||at end of period||673,867|756,148|



|Changes<br>in the fair value ofassets|||||
|---|---|---|---|---|
||||At 31March 2022|At 31March 2021|
||||Es|Es|
|Fair value ofScheme assets at beginning||of period|699,584|593,546|
|Interest income|||13,732|13,392|
|Remeasurement<br>gains and (losses)|||||
|- Return on scheme assets excluding|interest income||15,047|89,340|
|Contributions<br>by Employer|||37,286|28,448|
|Employee contributions|||||
|Benefits paid including<br>expenses|||28 037|2<br>142|
|Fair value ofScheme assets at end of|period||737,613|699,584|





## 

## 

## 

|Projected total|expense recognised|expense recognised|in Profit and Loss account||
|---|---|---|---|---|
|||||Year to 31March|
|||||2023|
|||||Es|
|Current service|cost||||
|Administration|expenses|||6,629|
|Past service costs including||curtailments|||
|Effect ofsettlements|||||
|Recognised<br>in arriving at operating|||profit|6,629|
|Interest on the|net defined|benefit|liability|(2,069)|
|Total recognised|in the Profit and Loss account|||4,560|



|||2022|2021|
|---|---|---|---|
|22.Related party transactions|||E|
|Goods and services acquired|from The|||
|Green Estate Limited||||



##