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Cleeve Common Trust

Charitable Purposes in Connection with Cleeve Hill Common

Charity No. 900131

Report and Financial Statements for the period 1 April 2020 to 31 March 2021

Contents:
Trustees’ Report	2 - 11
Independent Examiner’s Report	12
Statement of Financial Activities	13
Balance Sheet	14
Notes to the Financial Statements	15 - 19

Cleeve Common Trust Annual Report 2020-21

Trustees Report for the period 1 April 2020 to 31 March 2021

The Trustees present their report and financial statements for the Charity for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 and comply with the Charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014.

Reference and Administrative Details

Trustees

The Trustees were greatly saddened by the death in November 2020 of Mrs A Hollaway, a longstanding Board member and Tewkesbury Borough Councillor. The Trustees who served during the year and up to the date of this report are: Colonel (Retired) P A Robson (Chairman) Mr R Stayt (Vice-Chairman) Cllr C Agg – trusteeship shared with Miss S West Mrs A Hollaway – until November 2020 Mr C Howes Mrs S Hughes Mr A Jowitt Ms K Licence Mr A Robinson Mrs P Thornton Miss S West – trusteeship shared with Cllr C Agg Mr S Wheeler Dr D Willingham

Clerk

Mr M Bates

Advisers

Mr R East Mr P Lightfoot

Principal Office

Parish Office, Church Road, Bishops Cleeve, Cheltenham, GL52 8LR

Independent Examiners

Brunswick Business Services, 9 Carrol Grove, Springbank, Cheltenham, GL51 0PP

Bankers

Lloyds Bank plc, 130 High Street, Cheltenham, GL50 1EG

Solicitors

Christopher Davidson Solicitors LLP, 2-3 Oriel Terrace, Oriel Road, Cheltenham, GL50 1XP

Cleeve Common Trust Annual Report 2020-21

Structure, Governance and Management

The body of Conservators which manages Cleeve Common was established by Act of Parliament, The Commons Regulation (Cleeve) Provisional Order Confirmation Act (1890). The Charity, Charitable Purposes in Connection with Cleeve Hill Common (No, 900131), is an unincorporated association registered on 14 September 1989, which took the Act as its governing document. The working name of the Charity was changed to Cleeve Common Trust in June 2017.

All Trustees are appointed by local Borough and Parish Councils in accordance with the 1890 Act with the exception of Colonel (Retired) P A Robson, who has a place on the Board of Trustees by virtue of being a Lord of the Manor[1] , and Mr A Jowitt, who is the representative of a Lord of the Manor. In addition, the Board co-opts advisers (Mr R East and Mr P Lightfoot), who are not trustees of the Charity.

The Trust contracts with a clerk, a ranger service, a conservation officer and a community engagement officer in order to deliver its activities and maintains an office in the Bishops Cleeve Community Centre. The Clerk administers the Charity on behalf of the Trust and liaises with official bodies, local residents, councillors, landowners, farmers and users of the Common. This workforce has remained stable and reliable during a difficult year.

Activity relating to governance of the Charity this year was dominated by our response to the COVID19 pandemic and negotiation of a new 125-year Licence for playing golf on the Common, to run in parallel with a lease from Tewkesbury Borough Council for the clubhouse site adjoining the Common. Following a review of the Reserves and Investment policies, the Trustees made substantial marketbased and cash investments to improve the return on reserve funds.

Objectives

The objectives of the Charity are:

Management of Cleeve Common in accordance with the Commons Regulation (Cleeve) Provisional Confirmation Order Act 1890.
Conservation of Cleeve Common’s unimproved limestone grassland and other habitats.
Facilitation and management of outdoor recreation on Cleeve Common.
Provision of education on the natural habitat.

Activities

Public Benefit. When planning activities for the year the Trustees have considered the Charity Commission’s guidance on public benefit.

Management . The Trust facilitates the use of the Common by commoners with grazing rights on the 1965 Register of Common Land for register Unit CL20. It also manages Unit CL293 on which there are no grazing rights.

Conservation. The Trust has undertaken conservation in accordance with its agreement with Natural England in order to preserve the natural environment of the Common, so that future generations will enjoy at least the same sense of space and tranquillity, with the diversity of plant and animal life, as do today's visitors. These activities have included:

1 There are Lords of the Manor for Southam and Bishop’s Cleeve.

Cleeve Common Trust Annual Report 2020-21

Grazing of the grassland.
Scrub clearance.
Conservation of the flora and fauna.
Maintenance of the archaeological and geological features.

Outdoor Recreation.

• The Trust seeks to promote physical health and mental well-being by enabling recreational use of the Common by myriad users including walkers, runners, cyclists, horse riders, dog walkers, golfers and kite flyers. The value of this activity came to the fore during the pandemic, as reported in the Achievements section below.

In normal times, the Trust facilitates use of the Common for organised events including
sponsored walks and runs, orienteering exercises and cycle rides, as well as activities by local schools, youth groups and other not for profit organisations. Regrettably, most of these events had to be cancelled during the reporting period.

Education. The Trust normally runs a programme of events on the Common for families and a few for adult audiences, facilitates school educational visits and delivers illustrated talks to local groups. Circumstances prevented most of this activity this year.

Commercial. The following commercial activities have taken place:

Golf Course . The playing of golf on the Common continued sporadically, as permitted under
Government regulations for outdoor activity. The golf licence annual income of £25,000 was however preserved. During the second half of the year, the Trust negotiated a long-term licence with new operators of the Golf Club, as described more fully in the Achievements section below.
Filming. Only one small scale production took place attracting a fee of £100.

• Hacking Licences . The Trust licences horse riders to use areas of the Common that are not public rights of way. As a result of curtailment of normal equestrian events, 106 hacking licences were issued – approximately twice the previous norm – generating an income of £3785.

Professional Dog Walking. The year also brought an unexpected rise in applications for
commercial dog walking licences: 10 were issued, compared with 6 in the previous year, realising an income of £1005.

• Assistance to Butterfly Conservation . Butterfly Conservation again requested loan of the cattle herd to graze the adjacent Prestbury Hill Butterfly Reserve, which is part of the same SSSI as Cleeve Common. This activity is beneficial to the Common because it improves the quality of adjacent grassland and brought in an income of £3,000.

Contribution of Volunteers. Volunteers have contributed to the work of the Charity in a number of ways:

Voluntary Wardens . Volunteer wardens continued to visit the Common regularly to assist the rangers by checking livestock and boundaries, picking up litter, reporting antisocial activities and engaging with visitors.
Grassland Monitoring Volunteers . Grassland monitoring volunteers were still able to support the Conservation Officer in carrying out grassland condition assessment.

Cleeve Common Trust Annual Report 2020-21

Events Volunteers. Event volunteers supported the Community Engagement Officer in the delivery of the small number of educational events that were possible during the year.
Work Parties. Monthly volunteer work parties were instigated at the start of 2020, but the succession of lockdowns meant that only 3 work sessions were possible during the reporting period.

Achievements and Performance

Impact of the COVID-19 Pandemic

When the country went into lockdown in late March because of the Coronavirus pandemic, the number of visitors to Cleeve Common rose sharply as other recreational and leisure facilities closed down. As the Common is Open Access land, it remained open throughout the year, with an estimated 2 to 3-fold increase in the number of visitors. For many, the availability of the Common’s access to nature and wide-open spaces for walking, running, cycling or horse-riding provided a huge boost, not only for physical health but also for mental well-being during a stressful time.

During the first quarter of the year, this influx of visitors did cause some problems, notably a shortage of parking, the need to avoid clustering of visitors at main entrances, a fire risk from disposable barbecues, litter and anti-social behaviour, which strained our limited ranger resource. As the summer progressed and restrictions were eased, usage of the Common returned to more normal (but still elevated) levels. The winter lockdowns did not trigger a similar spike in visitor numbers, although as usual the two periods of snowfall certainly did.

Business continuity planning at the onset of the pandemic instigated measures to minimise the risk of the Charity’s activities contributing to the spread of the virus in the operations team and to enable management of the Common to continue in the event that team members became incapacitated. The Trustees are pleased to report that no members of the Workforce or regular Volunteers were affected, management of habitats and grazing animals met the normal high standards and a series of upgrades to infrastructure were successfully delivered.

As noted above, many volunteers were able and willing to continue to support the small Workforce team, with some adjustments to working practices. Habitat monitoring went ahead as normal, although training sessions had to be conducted on a one-to-one basis rather than as a group activity. Species monitoring of reptiles, birds and moths was able to continue as before as this is a solo activity. Volunteer work parties resumed towards the end of the year and, all being well, will now continue each month.

Regrettably, our planned programme of events on the Common and wider educational activities was drastically curtailed. When restrictions were eased in the summer and early autumn, we were able to run a couple of Family Fun Fridays with social distancing measures in place. Promotion of these events via social media and our website, with on-line booking, continued to work successfully.

In contrast, the year saw a significant increase in use of social media channels both by the Trust to disseminate public service and conservation-related information and by members of the public to share their photographs, comments and questions.

Golf Course Licence

In September Tewkesbury Borough Council gave notice to terminate the Licence for golf on the Common on 31 March 2021, owing to the insolvency of the Golf Club operator. The public

Cleeve Common Trust Annual Report 2020-21

announcement of this triggered a flurry of interest and concern in the press and social media, and approaches from a number of parties wishing to preserve the historic golf course.

The Trustees considered carefully whether or not the long-term interests of Cleeve Common were best served by hosting a golf course. On the one hand, the tradition of golf on the Common goes back nearly 130 years and Is part of the social heritage of the area; it is a recreational pursuit enjoyed by many local people and visitors; the golf clubhouse potentially offers visitor amenities that could not be provided otherwise and the licence fee provides the Trust with a substantial and stable revenue stream. On the other hand, the golf course requires different grassland management from the rest of the Common that may detract from the overall conservation objective of the Trust and imposes limitations on how other visitors can use parts of the Common.

The Trust’s decision was in favour of golf continuing if a suitable new operator could be found. Working jointly with Tewkesbury Borough Council, we embarked on a formal tendering and selection process for the Lease of the Golf Club site (which the Council owns) and the Licence to play golf on the Common. The outcome was a new 125-year Licence agreement with the successful bidder, which was signed at the end of the reporting period. The terms of the Licence ensure that the Golf Club operator abides by the conditions laid down in the Management Plan agreed with Natural England and the rights of other visitors to enjoy the Common. In addition to a financial settlement that links part of the fee to turnover on the Golf Club site, the Licence also makes provision for the Trust to utilise elements of the new clubhouse, once it is redeveloped, as office space and a display area.

The Golf Club came under new management by the Cotswold Hub Co. on 1 April 2021. The Trust had built a good rapport with their management team during the negotiating period and we look forward to a fruitful partnership.

Management

Ranger Service.

The Charity’s ranger service has provided 7 day a week cover in order to: manage livestock;
carry out conservation and maintenance on the Common; and engage with visitors.
The rangers responded to a number of emergencies involving members of the public; and they
maintained a sound working relationship with the police and other emergency services to provide local knowledge and on-the-spot assistance.

Grazing Rights. The Trust supports the traditional rights of commoners to graze stock on the Common by ensuring that the land is securely fenced and by monitoring sheep and lambs for signs of illness or injury. The Trust has renewed existing licences for grazing rights that are not in use by commoners.

Infrastructure .

• The primary requirement is to maintain a secure perimeter to the Common to contain grazing animals, while allowing ready access by the public on foot, wheelchair, cycle or horse. This is achieved through a rolling programme of major re-fencing work by a local contractor and ad hoc repairs to gates, stiles and fences by the rangers. Major tasks this year included replacement of the cattle grid and re-modelling of the main entrance by the Golf Clubhouse site and installation of four self-closing bridleway gates elsewhere on the Common boundary.

The lack of parking continues to be a concern and, as noted above, came to the fore during
lockdown. We have taken measures to prevent, or at least deter, illegal parking on the SSSI-

Cleeve Common Trust Annual Report 2020-21

protected grassland while working closely with the Council and new management of the Golf Club to make the best use of available parking there for all visitors, not just golfers.

Illegal and Antisocial Activity.

• Incidents of off-road motorbikes being driven on the Common continued throughout the year, despite the best efforts to prevent them by the rangers in conjunction with the local police. An illegally driven 4x4 vehicle caused lasting damage to one of the golf greens in early 2021.

• Dog waste is a perennial issue during the winter months when there are no sheep on the Common. The large quantity of such waste collected from our bins around the Common suggests that many dog walkers act responsibly by picking up after their dogs, but regrettably there are still many who do not, posing a health risk to grazing animals and human visitors.

Conservation

Countryside Stewardship Agreement . The Trust continued to deliver its obligations under its Higher Tier Countryside Stewardship Agreement. The results from the grassland monitoring show that the Common is still under-grazed in places when measured against the indicators of success. A Natural England condition monitoring survey of the SSSI placed two units into Unfavourable Recovering condition due to under-grazing (the inclusion of ‘recovering’ acknowledges that plans are in place to tackle the issue).

Cattle. The Trust’s herd of cattle reduced from 25 to 18 and then increased back up to 22 towards the end of the reporting period. The ageing black Galloways were replaced with young Belted Galloways purchased locally. The young herd is proving much more mobile and able to graze steeper slopes. The herd retained TB–free status throughout the period. The cattle were on the Common for most of the year with two months spent grazing the adjoining Butterfly Conservation Reserve.

Sheep. The rangers provided support to four commoners who exercised their rights to graze sheep on the Common and two local farmers who were invited to turn out sheep on the Common to boost grazing numbers. During the grazing season from April to November sheep numbers were variable, peaking at around 1,300 in late summer. Dog attacks on sheep still occurred on the Common but thankfully were lower this period, which could be as a result of improved signage.

Heathland Management. Grazing and gorse cutting were carried out in the heathland parts of the Common in line with the Countryside Stewardship Agreement.

Scrub Management . The rangers, a contractor and volunteers undertook scrub clearance during the winter in line with the Countryside Stewardship Agreement. Follow-up work was done on previously cut areas to help them return to grassland.

Management of Historic Features. All archaeological work was postponed due to the pandemic.

Flora and Fauna. The following activities have been carried out by the Conservation Officer and volunteers:

• Working with the Cotswolds Conservation Board’s Glorious Cotswold Grassland Project to overseed 3 hectares of semi-improved non-SSSI grassland with wildflower seed harvested from a nearby farm.

Condition assessments on all 46 of the Common’s grassland monitoring areas, training
volunteers in methods and species identification to support this task and continuing to engage after the surveys by feeding back results.

Cleeve Common Trust Annual Report 2020-21

• Monitoring existing and translocated colonies of the critically endangered red hemp-nettle has provided evidence of ongoing success of the seed translocation. Surveying of the rare Musk Orchid and Frog Orchid to provide a baseline for repeatable monitoring surveys.

• Monitoring, alongside a consultant specialist, the rare mosses Tortella densa, Abietinella abietina, Aloina rigida a nd Atrichum angustatum . In the case of Tortella densa this monitoring informs our grazing strategy and for the other species it will tell us whether translocations have been successful and therefore whether they are worth repeating. So far signs are encouraging.

• Surveys of reptiles, particularly the adder, for which Cleeve Common is an important stronghold. Adder numbers have declined nationally but at present there is no evidence to suggest that the population on the Common is falling.

• Surveys for Rugged Oil-beetle which recorded the species for the first time on the Common. It is nationally scarce and listed as a Species of Principal Importance under Section 41 of the Natural Environment and Rural Communities Act.

• Gathering species records from local amateur naturalists and internet sources to build up a better picture of the range and distribution of species on the Common.

Leading a guided walk for University of Gloucestershire students under the educational
exemption to Covid-19 group meeting rules.

Community Engagement

Memorials. The Memorial Programme enables local people to install a memorial plaque to a loved one on a Cotswold stone wall surrounding a prominent single beech tree, in return for a donation. A record number of 15 applications were received during the year and the Memorial Wall is now almost full. The Trustees are considering ways in which the scheme may be continued.

Education. As noted above, it was only possible to run a small number of events on the Common and no wider educational activities this year.

Social Media. Facebook remains our most used social media platform, though Instagram is becoming more popular in line with general trends. Twitter appeals particularly to birders and other naturalists and remains a useful way to engage with and see what similar organisations are doing. Statistics show that our Facebook posts still regularly reach over 1,000 people directly. Often posts are then shared and may reach between 4,000 and 20,000 people.

Signage. The new sheep attack signs appear to have been successful, with dog attacks on sheep down from over 20 to 3 in the 2020 grazing season. This year we designed and produced new gate signs for main entrances to the Common to offer a uniform and consistent message to anyone visiting, with explicit ‘Do’ or ‘Do Not’ messaging. The signs also give information on Cleeve Common Trust and how people can support our work.

Website. The new website was launched in early 2020 to provide easily accessed information about visiting the Common and its features. It is also now the primary route for applications for the Memorial Programme, hacking licences, general enquiries, volunteering and e-Newsletter sign-up.

E-news. The e-Newsletter is well received and its circulation continues to rise. It is a good way to engage with people who want to know more detail about Cleeve Common.

Cleeve Common Trust Annual Report 2020-21

BBC Broadcast. A programme about Cleeve Common was recorded for BBC Radio 4’s ‘Open Country’ series in July and broadcast nationally in September. Members of the Workforce, a commoner and visitors described the many aspects of the Common’s ecology, history, farming and recreation.

Financial Review

The Trustees met regularly to consider the Charity’s activities in order to ensure that it was properly meeting its stated objectives and to consider ways in which it could improve its governance and outputs.

Funding

The principal sources of funding for the Charity for this period were:

The Countryside Stewardship (CS) Agreement with Natural England, which came into effect on 1 January 2017.
Basic Payment Scheme (BPS) under the Common Agricultural Policy from the Rural Payments Agency.
Licence fees from Tewkesbury Borough Council for use of the Common for golf.
Donations from individuals, notably through the Memorial Programme.

The Trustees are pleased to report that the financial position at 31 March 2021 was sound, with a net incoming resource for the year of £1,775, representing 1% of total income. An increase of £28,795 in the Charity’s investments has been included in the financial statement. The overall increase in the Charity’s funds was therefore £30,570.

The Charity did not suffer a financial impact due to the COVID-19 pandemic, since the majority of funding is from Government grants and the golf course licence. Although income from events on the Common was reduced by nearly 90% compared to the previous year, this was more than compensated by an increase in revenue through the Memorial Programme and slightly lower Ranger service costs as most two-person tasks had to be suspended.

Risk

The Trust maintains a risk register, which is reviewed regularly by the Board and Executive group. Mitigations are in place against the major risks.

Finance . The following financial risks have been identified:

The forthcoming changes to the agriculture and environment payment schemes. The new
Environment Land Management (ELM) schemes will replace both the CS Agreement and BPS, which will be phased out over the coming years. The scale of payments under ELM is not yet known, but the Trustees anticipate a substantial fall in grant income in the coming years.

• Golf Course Income . While the new licence agreement for playing golf on the Common noted above is a major step forward in securing a stable long-term income, there remains a small risk that the new operators will exercise a break clause during the next 5 years if they cannot obtain planning permission to develop the clubhouse site in a way that would be financially viable.

Cleeve Common Trust Annual Report 2020-21

Staffing. The very small size of the Charity’s core Workforce (amounting to 3.25 full time equivalent posts) means that it is critically dependent on a few key individuals. The Trustees continue to explore a number of options to address this risk. At the operational level, the business continuity plan developed in response to the pandemic can be applied in other short-staffing eventualities.

Health & Safety . Further progress has been made to develop a comprehensive H&S system, with risk assessments for standard tasks and a robust monitor/review process to support the objectives set out in the top-level H&S policy. The updated policy will be fully implemented during the following financial year.

Data Protection. Although the Trust holds only a minimal amount of personal information, rarely extending beyond individuals’ contact details, Trustees are conscious of the requirements of GDPR and have appropriate safeguards in place. The wider issues of integrity and availability of information have been addressed through the use of cloud storage and careful control of access permissions.

Reserves Policy

The level of reserves takes account of anticipated future income and its volatility, the environment, the risks faced by the Charity and the levels of known liabilities. The reserves are intended to provide for contingencies, to absorb setbacks, to mitigate risks and to be able to take advantage of change and opportunities. Reserves enable the Trust to fund unexpected expenditure or shortfalls in income, support working capital requirements and meet its liabilities as they fall due, as well as to underpin achievement of its plans and budgets.

The primary purpose of the Charity is conservation which, by its very nature, is undertaken with a longterm view. Consequently, reserves need to be able to support activities into the medium term, in order to allow for any plans to be adjusted.

The Charity’s reserves comprise net current assets (excluding restricted or designated funds) plus investment assets. The reserves are set at a level that will sustain the Charity for a minimum period of three years in order to continue its charitable and conservation activities should income fall short of expectations.

The balance regarded as free reserves at 31 March 2021 was £339,844. In addition, the Charity held £202,700 in designated funds, set up to cover expenditure that will not be covered by anticipated income over the next 3 years; a further £27,162 is tied up in tangible fixed assets and livestock.

Trustees’ Responsibilities in relation to the Financial Statements

The Charity’s Trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Charity’s Trustees to prepare financial statements for each 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 the financial statements, the Trustees are required to:

Select suitable accounting policies and then apply them consistently.
Observe the methods and principles in the applicable charities SORP.

Cleeve Common Trust Annual Report 2020-21

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 business.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the charities governing document. They are also responsible for safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the Trustees on 21 July 2021 and signed on their behalf by:

P A Robson

Colonel (Retired) P A Robson Chairman

Cleeve Common Trust Annual Report 2020-21

Independent Examiner's Report to the Trustees

I report on the accounts of Cleeve Common Trust for the year ended 31 March 2021, which are set out on pages 13 to 19.

Respective Responsibilities of Trustees and Examiner

The Charity's Trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”). The Charity's Trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the Charities Act.
To follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act.
To state whether particular matters have come to my attention.

Basis of Independent Examiner's Statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no material matters have come to my attention, which gives me cause to believe that in any material respect:

The accounting records were not kept in accordance with section 130 of the Charities Act; or
The accounts did not accord with the accounting records; or
The accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

D Lilleywhite

David Lillywhite Brunswick Business Services 9 Carrol Grove Springbank Cheltenham

Cleeve Common Trust Annual Report 2020-21

GL51 0PP

Statement of Financial Activities for the year ended 31 March 2021


	Unrestricted		Restricted	Designated	Total	Total
	Note	Funds	Funds	Funds	2021	2020

Incoming Resources

Donations		20,932	-	-	20,932	11,016
Charitable activities	2	134,334	-	-	134,334	122,691
Bank interestreceived		1,545	-	-	1,545	2,819
Other income	3	76	-	-	76	716
		_	_____	_____	_	_

		£156,887	-	-	£156,887	£137,242
		_	_____	_____	_	_


Resources Expended

Charitable activities	4	127,371	-	14,765	142,136	121,938
Charitymanagement	5	12,076	-	900	12,976	11,778
		_	_____	______	_	_

		£139,447	-	£15,665	£155,112	£133,716
		_	_____	______	_	_

Net incoming/(expended) resources		17,440	-	(15,665)	1,775	3,526

Gains/(losses) on Investments		28,795	-	-	28,795	(2,157)
Transferbetween funds		(60,755)	-	60,755	-	-
Total funds broughtforward		381,526	-	157,610	539,136	537,767
		_	_____	_	_	_

Total funds carried forward		£367,006	-	£202,700	£569,706	£539,136
		_	_____	_	_	_

Cleeve Common Trust Annual Report 2020-21

Balance Sheet at 31 March 2021

		Note	2021	2020
Fixed assets

Tangible assets		6	11,932	16,934
Investments		7	288,552	9,757
			______	______

			300,484	26,691
			______	______

Current assets

Livestock			15,230	9,600
Debtors		8	2,010	107,437
Cashat bankandin hand:
	Current account		12,243	4,130
	Deposit accounts		258,787	405,692
	Cash		156	116
			_	_

			288,426	526,975

Current liabilities

Creditors duewithinone year		9	19,204	14,530
			_	_

Net current assets			269,222	512,445
			_	_

Total assets less current liabilities			£569,706	£539,136
			_	_



Represented by:

Restrictedfunds			-	-
Unrestrictedfunds		10	569,706	539,136
			_	_

Net Funds			£569,706	£539,136
			_	_



Approved by theTrustees on 21July2021and signed ontheirbehalfby:


P A	Robson

Colonel(Retired)P A Robson
Chairman

Cleeve Common Trust Annual Report 2020-21

Notes to the Accounts for the year ended 31 March 2021

1 Accounting Policies

Basis of Accounting. The accounts have been prepared under the historical cost convention and in accordance with the provisions of the Statement of Recommended Practice (FRS 102) - Accounting and Reporting by Charities, the Charities Act and relevant accounting standards.

Change in Basis of Accounting. There has been no change to the accounting policies since last year.

Changes to Previous Accounts. No changes have been made to accounts for previous years.

Tangible Fixed Assets for use by Charity. These are capitalised if they can be used for more than one year and are shown on the balance sheet at cost less depreciation. Depreciation is calculated to write off the cost of the fixed assets on a reducing balance basis at the rate of 25% per annum.

Listed Investments. Listed Investments are shown on the balance sheet at their mid-market value.

Unlisted Investments. Unlisted Investments are shown on the balance sheet at their estimated market value.

Livestock. Livestock are valued at the lower of cost or net realisable value.

Recognition of Incoming Resources. These are included in the Statement of Financial Activities (SoFA) when:

the charity becomes entitled to the resources
the trustees are virtually certain they will receive the resources; and
the monetary value can be measured with sufficient reliability.

Incoming Resources with Related Expenditure. Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the SoFA.

Grants and Donations. Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

Investment Income. Investment income is included in the SoFA when receivable.

Liability Recognition. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Cleeve Common Trust Annual Report 2020-21

2	Income from charitable activities	2021	2020

	Rural PaymentsAgency grants	89,021	89,423
	Golfcourselicence	25,000	25,000
	Medialicences	100	50
	Hackinglicences	3,785	1,575
	Horse traininglicences	-	540
	Dogwalkinglicences	1,005	560
	Grazing	3,000	3,000
	Sale of livestock	12,276	1,958
	Events	147	585
		_	_

		£134,334	£122,691
		_	_



3	Other income

	Wayleaves	56	56
	Miscellaneous	20	660
		___	___

		£76	£716
		___	___



4	Expenditure on charitable activities

	Rangers' fees	48,565	50,891
	Conservationconsultancyfees	16,775	20,916
	Educationconsultancyfees	7,000	6,000
	Clerk'sfees	8,312	6,210
	Livestockcosts	8,515	5,542
	General maintenance	1,908	1,741
	Fencing and gates	17,100	10,462
	Infrastructure	-	1,859
	Scrub clearance	-	1,272
	Washpoolproject	215	-
	Electricity	311	539
	Water	1,106	1,519
	Vehicle expenses	8,616	8,263
	Educationandinformation	3,646	1,716
	Legal fees	15,065	-
	Depreciationoftangiblefixed assets	3,981	5,648
	Loss/(profit) ondisposaloftangiblefixed assets	1,021	(640)
		_	_

		£142,136	£121,938
		_	_

Cleeve Common Trust Annual Report 2020-21

5	Expenditure on charity management	2021	2020

	Clerk'sfees	8,188	6,210
	Officerent	397	1,586
	Insurance	1,134	1,057
	Telephone, postage and stationery	956	775
	Legal fees	900	-
	Accountancyfees	675	675
	Sundry expenses	726	1,475
		______	______

		£12,976	£11,778
		______	______



6	Tangible fixed assets	Vehicles and
			equipment

	Cost
	At1 April 2020		112,200
	Additions		600
	Disposals		(18,587)
			______

	At 31 March 2021		£94,213
			______

	Depreciation
	At1 April 2020		95,266
	Chargeforthe year		3,981
	Eliminated ondisposals		(16,966)
			______

	At 31 March 2021		£82,281
			______

	Net book value
	At1 April 2020		£16,934
			______

	At 31 March 2021		£11,932
			______

Cleeve Common Trust Annual Report 2020-21

7	Investments	Listed	Unlisted
		Investments	Investments	Total
	Valuationat1 April 2020	-	9,757	9,757
	Additions	250,000	-	250,000
	Gains	28,795	-	28,795
		_	_____	_

	Valuationat 31 March 2021	£278,795	£9,757	£288,552
		_	_____	_



	UnlistedInvestments comprise aholding of DefraEntitlements,whicharerequired to claim BasicPayment
	Scheme grants. Thevalue ofthe claim for 2020was £20,740.

	The Charityholds 89 entitlements bought asfollows: 42 in 2015,17 in 2017and 30in 2018. Thevalue ofth
	entitlementsis calculatedfromthe estimatedmarketvalue per Entitlement,which willdecrease tozero as
	theBPS schemeis phased out overthe period2021to2027.

	ListedInvestments comprise aholding of 1,346AccumulationUnitsinthe COIFCharitiesInvestmentFund
	managed by CCLA FundManagersLtd. Thevalue oftheholdingis calculatedfromthemidmarketvalue at
	31 March 2021.



8	Debtors
			2021	2020

	Trade debtors		2,010	107,437
			_	_



9	Creditors due withinone year

	Trade creditors		18,529	13,855
	Accruals		675	675
			______	______

			£19,204	£14,530
			______	______

Cleeve Common Trust Annual Report 2020-21

----- Start of picture text -----
10 Unrestricted funds Balance at Balance at
1 April Gains on 31 March
2020 Income Expenditure Investments Transfers 2021
General unrestricted funds 381,526 156,887 (139,447) 28,795 (60,755) 367,006
Designated funds 157,610 - (15,665) - 60,755 202,700
_ _ _ _ __ _
£539,136 £156,887 (155,112) £28,795 - £569,706
_ _ __ _ _ _
Designated funds
The Trustees have designated funds of £202,700 at the year end for various expenditure that they anticipate
will not be covered by expected income in the near future:
Capital equipment replacement 70,000
Conservation projects 28,000
Infrastructure projects 83,700
Governance review 21,000
_
£202,700
_
11 Transactions with trustees
The trustees received no remuneration or payment of expenses.
12 Fees for examination of the accounts 2021 2020
Independent examiner's fees for reporting on the accounts £600 £600
_
Other fees paid to the independent examiner £75 £75
___
----- End of picture text -----

2021-03-31-accounts

Cleeve Common Trust

Trustees Report for the period 1 April 2020 to 31 March 2021

Reference and Administrative Details

Trustees

Clerk

Advisers

Principal Office

Independent Examiners

Bankers

Solicitors

Structure, Governance and Management

Objectives

Activities

Outdoor Recreation.

Achievements and Performance

Impact of the COVID-19 Pandemic

Golf Course Licence

Management

Ranger Service.

Infrastructure .

Illegal and Antisocial Activity.

Conservation

Community Engagement

Financial Review

Funding

Risk

Reserves Policy

Trustees’ Responsibilities in relation to the Financial Statements

P A Robson

Independent Examiner's Report to the Trustees

Respective Responsibilities of Trustees and Examiner

Basis of Independent Examiner's Statement

Independent Examiner's Statement

D Lilleywhite

GL51 0PP

Statement of Financial Activities for the year ended 31 March 2021

Balance Sheet at 31 March 2021

Notes to the Accounts for the year ended 31 March 2021

1 Accounting Policies