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2023-03-31-accounts

Reference and Administrative
Details
Trustees'
Report		 2to 14
Statement ofTrustees'
Responsibilities
Independent
Examiner's
Report
Statement ofFinancial Activities 17to 18
Balance Sheet 19
Cash Flow Statement 20
Notes to the Financial Statements 21 to 35

Trustees Mr DWoolcock
Mrs A Hales
Mr N Reynolds
Ms C Senni
Mr RVonk
Mr SMartin
Mr J Davenport
Charity Registration Number 800944
Principal Office Glanmor House
Hayle
Cornwall
TR274HB
Independent Examiner Francis Clark LLP
Lowin House
Tregolls Road
Truro
TR12NA
HSBC pic
250 High Street
Exeter
Devon
EX43PZ

Unrestricted Restricted Total
funds funds 2023
Note E E
Income and Endowments from:
Donations
and legacies		 364,390 30,895 395,285
Other trading
activities		 22,541 22,541
Investment
income		 3,061 3,06'l
Total Income 389,992 30,895 420,887
Expenditure
on:
Raising funds
Charitable
activities		 6 {3?,353)
~(471,154		 ~95,765} (37,353)
~566,919
Total Expenditure {508,507) (95,765) (604,272)
Net expenditure (118,515) (64,870) {183,385)
Gross transfers
between		 funds (72,828) 72,628
Net movement
in funds		 (191,143) 7,758
Reconciliation
of		 funds
Total funds brought forward 1,077,433 12,010 1,089,443
Total funds carried forward 20 886,290 19,768 906,058

Analysis ofth e com parative
 year ende d 31 March 2022
Unrestricted Restricted ~otal
funds funds 2022
Note E
Income and Endowments from:
Donations
and legacies		 372,109 154,929 527,038
Other trading
activities		 78,456 78,456
Investment
income		 216 216
Total Income 450,781 154,929 605,710
Expenditure
on:
Raising funds
Charitable
activities		 (58,349)
~(454,133		 ~203,069 (58,349)
~667,202}
Total Expenditure (512,462) (203,069) ~715,561)
Net movement
in funds		 (61,701) (48,140) (109,841)
Reconciliation
of		 funds
Total funds brought forward 1,139,134 60,150 1,199,284
Total funds carried forward 20 1,077,433 12,010 1,089,443

31 March 20 23
2023
Fixed assets
Intangible
assets		 6,525
Tangible assets 5,535
12,060 3,?57
Current assets
Stocks 12,459 16,230
Debtors 3,228 5,408
Cash at bank and in hand 895,749 1,085,454
911,436 1,107,092
Creditors: Amounts falling due within one year
Net current assets 893,998 1,085,686
Net assets 906,058 1,089,443
Funds ofthe charity:
Restricted income funds
Restricted funds 12,010
Unrestricted
income		 funds
Unrestricted
funds		 886,290 1,077,433
Total funds 20 906,058 1,089,443

Note
Cash flows from operating activities
Net cash expenditure (183,385) (109,841)
Adjustments
to cash flows		 from noncash items
Depreciation 3,030 1,996
Amortisation 2,175
Investment
income		 (3,061) {216)
{181,241) (108,061)
Working
capital adjustments
Decrease/(increase)
in stocks		 3,771 (3,510)
Decrease
in debtors		 2,180 96,151
(Decrease)/increase
in creditors		 (3,968) 2,806
Net cash flows from operating activities (179,258 12,614
Cash flows from investing
activities
Interest receivable
and similar		 income 3,061
Purchase of intangible
fixed assets		 13 (8,700)
Purchase oftangible
fixed assets		 14 (4,808) (766)
Net cash flows from investing activities (550)
Net decrease
in cash and cash equivalents		 (189,705) (13,164)
Cash and cash equivalents
at		 1 April 1,085,454 1,098,618
Cash and cash equivalents
at		 31 March 895,749 1,085,454

2
Income		 from donations and legacies
Unrestricted Restricted Total Total
Designated funds funds 2023 2022
E
Donations and legacies;
Donations from
individuals 14,671 197,0'l3 30,895 242,579 486,365
Legacies and bequests 142,718 142,718 31,750
Membership fees 9,988 9,988 8,923
14,6?1 349,719 30,895 395,285 527,038
3 Inco me from o th er trading activities
Unrestricted Total Total
funds 2023 2022
E F
Trading income;
Merchandise sales 78,456
4 Investment income
Unrestricted Total Total
funds 2023 2022
E K
Interest receivable and similar income;
Interest receivable on bank deposits 3,061 3,061 216

6
Expendit		 ure
 on charitable activities
Activity
undertaken Activity Total Total
directly support costs 2023 2022
F K K
Conservation Projects 397,134 397,134 410,083
Welfare Projects (including
Kiwa centre) 49,281 49,281 46,923
Education
and Literature		 32,027 32,027 78,904
Wages and Salaries 10,580 41,351 51,931 48,234
Insurance 2,991
Printing,
postage		 and
telephone 5,311 5,311 3,195
Sundry Expenses 9,849 9,849 20,391
Conferences and travel 1,431 1,431 2,545
Advertising
and promotion		 7,637 7,637 19,388
Accountancy fees 5,526 5,526 9,946
Bank interest and charges 1,587 1,587 4,760
Depreciation 5,205 5,205 1,996
Other fundraising costs 2,389
Consultancy 8,legal fees 5,457
489,022 77,897 657,202

Restricted Designated General Total funds Total funds
fund Fund Fund 2023 2022
37,185
ACPR 51,135 51,135 42,434
BTMA 13,349
ABC-L 4,963
PS-L 3,200
CIN-WT 3,544
EKCT 7,500 7,500 9,340
FHP-AP 4,960 4,960 22,437
GIT-WT 6,981
IFF-L 7,040 7,040 11,698
INDO 7,519
WAP 4,000
WAP-L 4,500
335
WBFF 24,002 24,002 31,587
BZ-HY 1,396 1,396
HYMA (4,822) (4,823)
IFAW 3,258 3,258
51 51
TBPA 125
Designated project 2,797 2,797
General conservation
projects		 299,134 299,134 207,014
95,203 2,797 299,134 39?,134 410,083

Staffcosts during the year were:
Wages and salaries 114,275 95,377
Social security costs 3,686 3,058
Pension costs 1,918 '1,843
119,8?9 100,278

2023 2022
5,526 9,946

Total
Cost
At 1 April 2022 2,662 2,662
Additions 8,700 8,700
At 31 March 2023 11,362 11,362
Amortisation
At 1 April 2022 2,662 2,662
Charge for the year 2,175 2,175
At 31 March 2023 4,837 4,837
Net book value
At 31 March 2023

14Tangible fixed assets
Land and Furniture and Iwotor
buildings equipment vehicles Total
F
Cost
At 1 April 2022 173,905 57,017 2,695 233,617
Additions 1,308 3,500 4,808
At 31 March 2023 1?3,905 6,195 238,425
Depreciation
At 1 April 2022 171,317 2,695 229,860
Charge for the year 1,411 875 3,030
At 31 March 2023 172,728 56,592 3,5?0 232,890
Net book value
At 31 March 2023 1,177 1,733 2,625 5,535
At 31 March 2022 2,588 1,169 3,757
15Stock
2022
Stocks 16,230
2023 2022
E
Trade debtors 575 575
Prepayments 2,653 4,833
3,228 5,408

17Creditors: amounts
falling due within one year
2023 2022
Trade creditors 6,549 5,523
Other taxation and social security 3,905 5,665
Other creditors 1,182 2,082
Accruals 5,802 8,136
17,438 21,406

20 Funds
Balance at Balance at
1 April Incoming Resources 31 INarch
2022 resources expended Transfers 2023
Unrestricted funds
General
Unrestricted income fund 1,Q77,433 375,321 (489,145) (77,319) 886,290
Designated
Designated Fund 14,671 ~19,362 4,691
Total unrestricted funds 1,077,433 389,992 {508,507) (72,628) 886,290
Restricted funds
ACPR 3,796 2,533 {51,697) 45,368
IFF-L 7,040 (7,040)
ECPA 65 65
FHP-AP (4,960) '1,118
HYMA 4,823 4,823
KAKA {52)
EKCT 7,600 {7,500)
PACO 867
NECF-AG 9,870 9,870
BZ-HY 4,118 {1,396) 2,722
TBPA (125)
KTPN 65
LOVE 238
IFAW (3,258) 3,268
CIN-WT (558)
WBFF {24,0Q2) 24,002
Total restricted funds 12,010 30,895 ~95,765) 72,628
Total funds 1,089,443 420,887 {604,272) 906,058

Balance at
1 April
2021		 Incoming
resources		 Transfers
E
Unrestricted funds
General
Unrestricted income fund 1,139,134 450,781 (512,482) 1,077,433
Restricted
ACPR 17,962 28,268 {42,434) 3,796
ARAM 37,185 (37,185)
BTMA 14,353 8,336 (13,34S} (9,340)
IFF-L 4,289 14,446 (11,695) 7,040
ECPA 65 65
FHP-AP 22,437 (22,437)
KAKA 52
EKCT (9,340) 9,340
CIN-WT 3,544 (3,544)
PACO
GIT-WT (6,981)
TBPA
WBFF 31,587 (31,587)
INDO 7,519 (7,519)
ABC-L 4,963 (4,963)
PS-L 3,200 (3,200)
VVAP-L 4,500 (4,500}
KTPN 400 (335)
VVAP 4,000 {4,000}
Total restricted funds 60,150 154,929 (203,069) 12,010
Total funds 1,199,284 605,710 ~(715,561 1,08S,443

Total funds
Unrestricted Restricted at 31 March
funds funds 2023
Tangible fixed assets 12,060 12,060
Current assets 891,668 19,768 911,436
Current liabilities 17,438
Total net assets 886,290 19,768 906,058
Unrestricted Total funds
funds Restricted at 31 March
General funds 2022
F
Tangible fixed assets 3,757 3,757
Current assets 1,095,082 12,010 1,107,Q92
Current liabilities (21,406) (21,406)
Total net assets 1,Q77,433 12,010 1,089,443