OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

COMPANY NUMBER: 02313579 CHARITY NUMBER: 800655

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2021

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

INDEX TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

Page
1 Legal and Administrative Information
2 - 8 Report of the Trustees
9 Independent Examiner’s Report
10 Statement of Financial Activities
11 Balance Sheet
12 - 19 Notes to the Financial Statements

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

LEGAL AND ADMINISTRATIVE INFORMATION

The directors of the Charitable Company are its Trustees for the purpose of Charity law and throughout this report are collectively referred to as the Trustees.

Directors and Trustees

Simon Cooper James Hillage Julie Lloyd Barry McNulty Ryan Myint Jacqueline Ralph Mark Sawtell Antonia Scarr Angela Smith Sam Smith Natalie White

Programme Coordinator

Helen Meade

Company number: 02313579 Charity number: 800655 Registered Office Linklater Pavilion Railway Lane Lewes East Sussex BN7 2FG

Professional Advisors

Independent Examiner

VMR Anderson BA (Hons) FCA DChA Clark Brownscombe 2 St Andrews Place Lewes East Sussex BN7 1UP

Bankers

NatWest Bank 11 High Street Lewes East Sussex BN7 2ZX

Page: 1

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

The Trustees have pleasure in presenting their annual report and financial statements for the year ended 31st March 2021 which are also prepared to meet the requirements for a directors’ report and financial statements for Companies Act purposes.

Structure, Governance and Management Governing Document

The Railway Land Wildlife Trust Limited is a company limited by guarantee (Company registration number 02313579) and is registered as a charity (Charity registration number 800655). It is governed by its Memorandum and Articles dated 19th April 2013. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and “Accounting and Reporting by Charities: 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) (effective 1st January 2015).

Organisation

The Railway Land Wildlife Trust is governed by a Trustee Board which is responsible for setting policies and ensuring legality and good practice in accordance with the Articles of Association of the Trust, Companies Act 2006 and Charities Act 2011.

Objectives, activities and performance

The objects of the Trust are:-

Our Strategic Plan for 2018 – 2023 lays out four key strategic aims:

Activities during the period

Some wise person once said that ‘out of adversity comes opportunity’ and goodness knows that the year to March 2021, the period covered by this Annual Report, saw much adversity for many of us. However, we are pleased to say that it has also been a time of opportunity. The Trust has not just survived the lockdowns but, as this report shows, we have been able to:

Page: 2

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

We have only been able to do this because of our excellent team of Milly, Ellie and Ruth, so ably and enthusiastically led by Helen and supported by our wonderful volunteers. The Trustees are extremely indebted to their loyalty and hard work.

The challenges that face us, not just from the pandemic but even more fundamentally from climate change and diminishing biodiversity are immense. The trustees pleased to say that, as you can see, we are in a good position to play a significant part in supporting the Lewes community to tackle them.

Staffing

Our staff team has remained unchanged. After careful consideration it was decided that the Trust would take advantage of the furlough scheme for three of our four members of staff – Helen Meade (CEO), Milly Hawkins (Education Officer) and Ruth Collens (Admin Assistant) who were variously on furlough or part time furlough. Our Wellbeing Project Coordinator, Ellie Moulton, carried on working throughout the lockdowns, and her work provided invaluable support to many people.

Strategic outcome 4: Improve our Infrastructure and Resources

Wellbeing in Nature Project

Our Wellbeing in Nature project proved invaluable to many throughout the lockdowns. Below are Ellie’s reflections on the year, as well as some comments made by those taking part that show quite how significant the project was for them in challenging times.

The beginning of March 2020 saw one of our first Monday sessions of Wellbeing in Nature (WiN) and we were treated to a seal swimming in the Winterbourne Stream! The seal was successfully released into the sea in Newhaven after a dramatic rescue by East Sussex Wildlife Rescue & Ambulance Service (WRAS). More drama was to follow as we went into Lockdown, and we are proud to have been able to continue to run this project in slightly different ways than before. In the first week of lockdown the Wellbeing in Nature newsletter and a WhatsApp group were created to keep participants and volunteers connected to nature and to each other.

The first newsletters aimed to reach people who were shielding, isolated and anxious - as well as for community groups and GP surgeries to update on their services. They included ways for people to maintain their connection to the natural world by themselves. We had conversations about poor mental health while sharing green and wellbeing activities to try out at home. Soon the WiN community grew to include ecologists and zoologists explaining about the life cycles of amphibians and invertebrates, helping people identify their nature finds. People sent in amazing photographs and observations of the changing seasons from their windows and daily walks. Gardeners and wildflower experts shared tips for rewilding gardens and increasing biodiversity. We continued to encourage people to stay in good physical shape and use their minds creatively by including contributions from yoga and art teachers exploring ideas for things to do at home that would also support people’s mental health. Throughout this time the WhatsApp group, one to one emails and phone calls supported people who were experiencing poor mental health and signposted them to different organisations that could help.

Page: 3

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

During lockdown people were making the most of their time outside, the importance of accessing green spaces on our doorsteps was highlighted across the country and introduced a new audience to the therapeutic impact that nature can have. The newsletter enhanced people’s knowledge about different habitats and the amazing biodiversity of the Railway Land. It encouraged people to access this beautiful local space, offering a positive next step of the journey to good mental health.

From June 2020 and when restrictions allowed us to, we provided one to one and group walks to members of the community who were experiencing isolation and experiencing poor mental health - people came from all over East Sussex. The group is open to all adults – we accept self-referrals and referrals from social prescribers, local voluntary organisations, therapists, green therapeutic groups, support workers, carers and family and friends. We adapted to our existing participant base as well as new people and saw an increase in referrals made by Social Prescribing workers reflected in engaging new participants coming along for the first time. New project activities were designed to meet this demand in covid-secure ways. We committed to outreach and networking throughout the year when possible as we recognised this is the best way to engage those hardest to reach and facing the greatest barriers. We explored ways to set up a dementia walking group and easy access walking group and increased the number of one-to- one walks to introduce nature connection to people who felt unsafe walking in a group and needed a gentle reintroduction to being out and about.

We have a strong volunteer and participant group and welcome people with lived experience of poor mental health, many of whom move through the project from participant to volunteer and back again. People who had similar mental health diagnoses gave others advice online, through the Whatsapp group, by the phone and on the walks: people who had lost loved ones gave each other support. People felt that they were part of a supportive community group - friendships have been made and continue within the project and outside of it. The message that it was okay to not be okay and that there was someone to talk to and/or share signposting ideas was a lovely, unexpected outcome.

Some quotes from participants:

A - I’m so excited for the coming year, when I feel, for me anyway, the journey starts anew. I can’t thank you and the nature at Railway Land enough for keeping me afloat throughout this strange and difficult year we’ve had (and there have definitely been a lot of ‘sinking’ moments). But next year I’ll be so much stronger and better

B - Lovely to walk around the Railway Land today. Beautifully fresh, clean air, playful Robins and children enjoying the huge puddles. Thank you for the connection, I needed it

C - I really love receiving the newsletter. It helps me to feel connected to you all and I am fascinated by all the beautiful photographs of how the land is changing - especially the water levels and the growth of fungi. The links you send give me so much insight into what else is going on in the outside world.

D - The walks in nature have really helped me in a dark time.

E - The Railway Land’s wellbeing project has been a godsend, having arrived in Lewes during lockdown with a partner in poor mental health. Well organised, non-intrusive and positive support.

Strategic Aim 2: Get more local people involved with the Trust Strategic Aim 3: Provide inspirational and innovative learning activities and events

Page: 4

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

Schools’ Education Programme

4 6 8 project

With schools closed for much of the year, our usually busy programme of school visits drew to an abrupt halt. Although we managed to squeeze in some visits in the autumn of 2020 – mainly as part of the 4 6 8 project - many schools decided not to hold off-site visits and so it was a quiet period in that respect.

However, the lull in school visits presented us with the opportunity to diversify the support we give to schools and to review our schools programme overall.

One excellent piece of work that came out of this, was the Green Careers for All set of videos and the learning resources that accompany them. These videos involved interviews with all sorts of people working in the green sector - our ‘Green Champs’ ranging from organic farmers, ecologists and wildlife project officers; to renewable energy companies and engineers on the Rampion windfarm. The aim of the project was to give secondary and tertiary pupils a greater insight into what working in the environmental sector might entail and to give it a human face. Y8 pupils from Seaford Head School responded with further questions they would like to ask our Green Champs, and this resulted in a second set of videos drilling down further into some people’s roles and the motivations that had led them to the work they do.

The videos are on our website and are well worth a watch at www.railwaylandproject.org/green-careers Trustees and staff also took advantage in the lull in visits to review the 4 6 8 project, the circular curriculum project designed by Dr John Parry in 2016. While many aspects of the project have been a great success, feedback from schools suggested that they really wanted the experiential, outdoor learning to be maximised and for curriculum links to be clearer.

This led to a revamp of the programme – now called Lewes Outdoor Learning (LOL) – which was launched in March 2021.

The change in working practices that the pandemic brought for many schools has also brought new partnerships and initiatives to the Trust, such as running ‘forest school’ sessions at Western Road Primary School. So while it has been a difficult and disturbing year, there have been positive outcomes for the education programme and we are in a good position to provide ongoing, high quality environmental education to local schools as well as those further afield.

Strategic Aim 2: Get more local people involved with the Trust Strategic Aim 3: Provide inspirational and innovative learning activities and events

Events

Events did not feature a great deal in this year but we did manage to run a few apple pressing sessions – all outdoors and luckily with clement weather. Supported as usual by a fantastic crew of volunteers, we pulped and juiced for two days flat and produced over 400 litres of juice. Also in September was Darren Bedser’s Artwave installation in the signal box, which was transformed into a magical space with his intriguing wooded sculptures.

Strategic Aim 2: Get more local people involved with the Trust

Page: 5

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

Linklater Pavilion, the Signal Box and Chilly Brook

Both the Linklater Pavilion and the Signal Box were spruced up during lockdown. The upstairs rooms in the Linklater have been given a lick of paint, leaving it looking bright and fresh.

Renovations to the signal box were completed, with the last of the rotten timbers replaced, the shutters improved to make them easier to open, and a key safe installed so the Friends of the Railway Land can enjoy using the signal box whenever they like.

The ditches on the water meadows are ideally dredged on a 7 year cycle to prevent them from silting up and to maintain the water habitats there. Having secured funding through the Community Infrastructure Levy, we were able to get some of the ditches between Chilly Brook and the water meadows belonging to LDC dredged, the scrapes on Chilly Brook renewed and enlarged, and new scrapes established on LDC’s meadow.

Strategic Aim 4: Improve our infrastructure and resources

Partnerships

Our key partnership remains with Lewes District Council, who we work closely with on the management and use of the nature reserve. During this period LDC were going through a restructure, as well as providing emergency assistance to the Specialist Advisors, Chris Bibb from LDC has been providing support for the management of the Railway Land, and this has been hugely appreciated by all.

Although we were unable to meet partners face to face during this period, it was nonetheless a productive time in building and strengthening partnerships with other organisations. One partnership that really flourished is between ourselves, Common Cause Co-operative, Wildflower Lewes, Lewes Urban Arboretum, Lewes Swift Supporters and LDC. Collectively we worked up a project proposal for the Lewes Wildlife Mosaic. We are seeking funding for this project now, which aims to engage people and organisations across the town and enable them to build stepping stones of wildlife habitat, and to coordinate voluntary opportunities and wellbeing support over three years.

Other broader partnerships that the Trust has been involved with, include the development phase of the Changing Chalk project, led by the National Trust and funded by the National Lottery Heritage Fund, and the Ouse Valley CARES project which also started its development phase, funded by the Climate Action Fund.

Strategic Aim 1: Increase our influence with key stakeholders

Trustees

We were fortunate to recruit a new Trustee in this period, Ryan Myint. Ryan is a practicing solicitor, so his direct expertise is legal. He has also served as a charity trustee before, so brings experience of strategic oversight and governance.

He joins our other Trustees, namely Jim Hillage (then Chair), Mark Sawtell, (Treasurer), Sam Smith, Angie Smith, Barry McNulty, Simon Cooper, Toni Scarr, Natalie White, Jackie Ralph and Julie Lloyd.

Strategic Aim 4: Improve our infrastructure and resources

Page: 6

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

Volunteers

We missed all our volunteers greatly during this year, and it was always good to hear from them and how they were faring during the lockdowns. We are looking forward now to re-invigorating our volunteer programme and hoping to welcome people back to events ‘in real life’ both at the Linklater Pavilion and on the Railway Land!

Public Benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives.

Plans for Future Periods

The Trust aims to: Increase and consolidate income from hire of the Linklater Pavilion, recruiting people and organisations to the ‘Friends of the Railway Land’ membership scheme, running paid for activities such as holiday clubs, and holding fundraising events.

Financial review

Total incoming resources for the year amounted to £107,699 (2020: £94,087). Total resources expended amounted to £84,226 (2020: £97,652). Net surplus for the year amounted to £23,473 (2020: Deficit £3,565).

Recruitment and appointment of trustees

In accordance with the Articles of Association Trustees are elected by the membership. Half of the Trustees are required to retire annually by rotation and may offer themselves for re-election. Any Trustee co-opted by the Trustee Board during the year are required to stand for re-election at the next Annual General Meeting (AGM). When considering co-opting, the Trustee Board has regard to the requirements of any specialist skills needed.

Risk management

The Trustees acknowledge their responsibility to manage risk and have a risk strategy in place which comprises:-

Page: 7

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

Trustees’ responsibilities

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable laws and regulations.

Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and the incoming resources and application of resources, including the net income or expenditure of the Company for the period. In preparing those financial statements, the Trustees are required to:-

The Trustees must, in determining how amounts are presented within items in the income and expenditure account and balance sheet have regard to the substance of the reported transaction or arrangement in accordance with generally accepted accountancy principles or practice.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

By order of the Board:

………………………. M Sawtell - Trustee

Date:

Page: 8

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

I report on the financial statements of the charity for the year ended 31st March 2021, which are set out on pages 10 to 19.

Responsibilities and basis of report

As the charity’s trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (the ‘2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s report

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

I 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.

Victoria Anderson BA (Hons) FCA DChA Chartered Accountant Clark Brownscombe Date: 2 St Andrews Place Lewes, East Sussex, BN7 1UP

Page: 9

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2021

Note
Unrestricted
Funds
2021
Restricted
Funds
2021
£
£
INCOME FROM
3
Donations and legacies
16,393
-
Charitable activities
57,371
31,142
Other trading activities
2,778
-
Investments
15
-
TOTAL
76,557
31,142
EXPENDITURE ON
4
Raising funds
456
-
Charitable activities
59,123
24,647
TOTAL
59,579
24,647
Net movement in funds
16,978
6,495
Fund balances at 31st March 2020
692,814
14,401
Fund balances at 31st March 2021
709,792
20,896		 2021
Total
£

16,393
88,513
2,778
15
107,699
456
83,770
84,226
23,473
707,215
730,688		 2020
Total
£
8,204
79,332
6,458
93
94,087
2,262
95,390
97,652
(3,565)
710,780
707,215

The detailed 2020 comparative statement of financial activities is reported in note 2.

The notes form part of these financial statements

Page: 10

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

BALANCE SHEET AS AT 31ST MARCH 2021 COMPANY NUMBER 02313579

Note
FIXED ASSETS
Tangible fixed assets
7
CURRENT ASSETS
Debtors
8
Cash at bank
CREDITORS:Amounts falling due within one year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS
Restricted Funds
11
Unrestricted Funds
12		 2021
£
2,373
101,442
103,815
(4,931)
£
631,804
98,884
730,688
20,896
709,792
730,688		 2020
£
645,089
6,321
60,955
67,276
(5,150)
62,126
707,215
14,401
692,814
707,215

The company is entitled to exemption from audit conferred by Section 477 of the Companies Act 2006 for the year ended 31st March 2021.

The members have not required the company to obtain an audit of its financial statements in accordance with Section 476 of the Companies Act 2006.

The trustees confirm that they are responsible for:

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved on behalf of the Board of Trustees on

……………………..

M Sawtell - Trustee

The notes form part of these financial statements

Page: 11

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

1. Accounting policies

a. Basis of Accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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, effective 1 January 2019), hereafter referred to as the Charities SORP (FRS 102).

The Railway Land Wildlife Trust Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. However, there are no judgements or assumptions that have a significant risk of causing material adjustment.

b. Funds Held

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes.

c. Income

All income is included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.

Page: 12

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

d. Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

e.

Fixed Assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition.

Depreciation is provided on all tangible fixed assets at rates calculated to write off cost less residual value over their expected useful economic lives as follows:

Freehold Land - none Pavilion building - over the length of the lease Fixtures, fittings and equipment - 5 years straight line

f. Debtors

Trade debtors and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid. Accrued income and tax recoverable are included at the best estimate of the amounts receivable at the balance sheet date.

g. Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

h. Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

i. Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The costs of the defined contribution scheme are included with the associated staff costs and are allocated to charitable activities. The charity participates in the NEST pension scheme in accordance with meeting auto enrolment responsibilities.

j. Going Concern

There are no material uncertainties concerning the charity’s ability to continue as a going concern.

Page: 13

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

2. Comparative Statement of Financial Activities

2.
Comparative Statement of Financial Activities
Unrestricted
Funds
2020
Restricted
Funds
2020
£
£
INCOME FROM
Donations and legacies
8,204
-
Charitable activities
34,088
45,244
Other trading activities
6,458
-
Investments
93
-
TOTAL
48,843
45,244
EXPENDITURE ON
Raising funds
2,262
-
Charitable activities
60,503
34,887
TOTAL
62,765
34,887
Net movement in funds
(13,922)
10,357

Fund balances at 1st April 2019
706,736
4,044
Fund balances at 31st March 2020
692,814
14,401
3.
Income
Unrestricted
Funds
2021
Restricted
Funds
2021
Total
2021
£
£
£
Donations and legacies
Donations and Gift aid
11,460
-
11,460
Membership fees
4,933
-
4,933
16,393
-
16,393
Charitable activities
Children’s activities and school visits
3,335
-
3,335
Hire of Linklater Pavilion
4,634
-
4,634
Grants
-
31,142
31,142
Pandemic aid
49,402
-
49,402
57,371
31,142
88,513
Other trading activities
Fundraising events
515
-
515
Electricity feed in tariff
2,133
-
2,133
Sundry income
130
-
130
2,778
-
2,778
Investments
Bank interest received
15
-
15
Total income
76,557
31,142
107,699		 2020
Total
£
8,204
79,332
6,458
93
94,087
2,262
95,390
97,652
(3,565)
710,780
707,215
2020
£
3,830
4,374
8,204
17,274
28,498
33,560
-
79,332
3,863
2,595
-
6,458
93
94,087

Page: 14

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

4. Expenditure

Unrestricted
Funds
2021
£

Raising funds
Event costs
456
Charitable activities
Cost of charitable activities
526
Grant related costs
-
Property costs
6,903
Overhead salaries and wages
32,685
Light, heat and power
481
General insurance
1,565
Marketing and communication
1,476
Administration costs
898
Depreciation
13,285
Donation to Madagascar project
-
Independent examination fee
1,304
59,123
Total expenditure
59,579
5.
Staff Costs
Wages and salaries
Pension costs		 Restricted
Funds
2021
Total
2021
£
£
-
456
-
526
22,696
22,696
-
6,903
1,951
34,636
-
481
-
1,565
-
1,476
-
898
-
13,285
-
-
-
1,304
24,647
83,770
24,647
84,226
2021
£
44,095
897
44,992		 2020
£
2,262
4,028
17,138
14,166
36,022
2,537
1,509
2,380
1,331
14,030
1,031
1,218
95,390
97,652
2020
£
47,122
897
48,019

The average number of employees during the year was 4 (2020: 3). No employees received remuneration in excess of £60,000 p.a.

The key management personnel of the company comprise the trustees and the Programme Coordinator. The total employee benefits of the key management personnel were £20,447 (2020: £21,630).

No remuneration was paid to any of the Trustees during the year. During the year no expenses were reimbursed to any Trustee.

Page: 15

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

6. Net income

Net income is stated after charging:
Depreciation

Independent examiners remuneration
 2021
£
13,285
1,304		 2020
£
14,030
1,218

7. Fixed Assets

Freehold
Land
Pavilion
Building
Fixtures,
Fittings
and
Equipment
£
£
£
Cost
At 1st April 2020 and 31st March 2021
3,530
757,547
36,056
Depreciation
At 1st April 2020
-
118,046
33,998
Charge for the period
-
12,638
647
At 31st March 2021
-
130,684
34,645
Net Book Value
At 31st March 2021
3,530
626,863
1,411
At 31st March 2020
3,530
639,501
2,058		 Total
£
797,133
152,044
13,285
165,329
631,804
645,089

There is a legal charge dated 13 November 2012 in favour of Viridor Credits in respect of the building known as “The Linklater Pavilion”. This was a condition of the funding provided by Viridor Credits to ensure compliance with the Land Communities Fund (LCF) Regulations and is designed to ensure the “The Linklater Pavilion” remains in compliance in terms of the management of LCF funded assets only.

8. Debtors

Trade debtors
Other debtors
Prepayments		 2021
£
795
650
928
2,373		 2020
£
2,085
1,004
3,232
6,321

Page: 16

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

9. Creditors: Amounts falling due within one year

reditors: Amounts falling due within one year
Trade creditors
Other taxes and social security costs
Other creditors
Accruals and deferred income		 2021
£
1,329
1,240
1,112
1,250
4,931		 2020
£
-
1,561
697
2,892
5,150

10. Analysis of Net Assets between Funds

Unrestricted
Funds
Restricted
Funds
£
£
Fixed assets
645,089
-
Current assets
52,875
14,401
Creditors: amounts falling due within one year
(5,150)
-

692,814
14,401
nalysis of Net Assets between Funds (Prior year)
Unrestricted
Funds
Restricted
Funds
£
£
Fixed assets
645,089
-
Current assets
52,875
14,401
Creditors: amounts falling due within one year
(5,150)
-

692,814
14,401		 Total
Funds
2021
£
645,089
67,276
(5,150)

707,215
Total
Funds
2020
£
645,089
67,276
(5,150)

707,215		 Total
Funds
2020
£
645,089
67,276
(5,150)
707,215
Total
Funds
2019
£
659,119
57,298
(5,637)
710,780

Analysis of Net Assets between Funds (Prior year)

11. Restricted Funds

At 31st
1st April Income Expenditure March
2020 2021
£ £ £ £
Chalk Cliff Trust 1,400 - - 1,400
Sussex Community Foundation 2,943 2,400 (3,433) 1,910
Ernest Kleinwort Charitable Trust 5,000 - (2,500) 2,500
Sussex Downs National Park - 2,780 (2,780) -
Lloyds Enable 3,382 - (3,382) -
Ninevah Trust - 2,400 (400) 2,000
Active Access 1,676 - - 1,676
Postcode Lottery - 16,364 (7,498) 8,866
Southover Manor General - 3,000 (456) 2,544
CIL - 4,198 (4,198) -
14,401 31,142 (24,647) 20,896

Page: 17

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

Restricted Funds (Prior year)

1st April
2019

£
Ernest Cook Trust
1,710
Chalk Cliff Trust
2,334
Sussex Community Foundation
-
Ernest Kleinwort Charitable Trust
-
Sussex Downs National Park
-
Lloyds Enable
-
University of Sussex
-
Active Access
-
Lewes Town Council
-

4,044		 Income
Expenditure
At 31st
March
2020
£
£
£
-
(1,710)
-
2,600
(3,534)
1,400
4,460
(1,517)
2,943
5,000
-
5,000
1,500
(1,500)
-
13,430
(10,048)
3,382
2,900
(2,900)
-
2,870
(1,194)
1,676
800
(800)
-
33,560
(23,203)
14,401

Chalk Cliff Trust and The Sussex Community Foundation - for additional support for people experiencing poor mental health to access the outdoors.

Ernest Kleinwort Charitable Trust – for the dredging of the ditches on the wet meadows and the installation of a new pond dipping platform.

Sussex Downs National Park – for the Green Careers for All resources.

Lloyds Enable and Postcode Lottery – to fund the Wellbeing in Nature project.

Nenevah Trust – to subsidise school visits as part of the 4, 6, 8/ Lewes outdoor learning project.

Southover Manor General Educational Trust - for learning resources for the 4 6 8 / Lewes Outdoor learning project.

CIL – for improvements to the wet meadows and signal box.

12. Unrestricted funds

General
Unrestricted funds (Prior year)
General		 At 1st
April
2020
Income
Expenditure
£
£
£
692,814
76,557
(59,579)
At 1st
April
2019
Income
Expenditure
£
£
£
706,736
48,843
(62,765)		 At 31st
March
2021
£
709,792
At 31st
March
2020
£
692,814

Page: 18

THE RAILWAY LAND WILDLIFE TRUST LIMITED (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

1 3. Statutory Information

The Company is a private company, limited by guarantee. Members have a liability not exceeding £1 each in the event of a winding up. The company is registered in England and Wales and the registered number and registered office address can be found on the Legal and Administrative information page.

14. Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes.

Page: 19