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|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|
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|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|
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||||||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|
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|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|
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|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|
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||||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|
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|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|
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|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|
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|||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|
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|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|
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|2023|2022|
|---|---|
|5,526|9,946|
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|||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|||
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|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|
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|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|
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|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|
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|||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|
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|||||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|