IRIS Accounts Production v23.3.0.418 Other Company accounts True false Pounds 1.4.22 31.3.23 31.3.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh078536982022-03-31078536982023-03-31078536982022-04-012023-03-31078536982021-03-31078536982021-04-012022-03-31078536982022-03-3107853698ns11:Originalns0:CharitableCompanyLimitedByGuarantee2022-04-012023-03-3107853698ns11:Original2022-04-012023-03-3107853698ns15:PoundSterlingns11:Original2022-04-012023-03-3107853698ns11:Original2022-03-3107853698ns11:Original2023-03-3107853698ns11:Originalns11:FRS1022022-04-012023-03-3107853698ns11:IndependentExaminationCharityns11:Original2022-04-012023-03-3107853698ns11:Originalns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-04-012023-03-3107853698ns11:Originalns11:FullAccounts2022-04-012023-03-3107853698ns11:Originalns11:CharitiesSORP2022-04-012023-03-3107853698ns11:Original2021-04-012022-03-3107853698ns11:Originalns16:EnglandWales2022-04-012023-03-3107853698ns11:Originalns11:RegisteredOffice2022-04-012023-03-3107853698ns11:Originalns0:Trustee32022-04-012023-03-3107853698ns11:Originalns0:Trustee12022-04-012023-03-3107853698ns11:Originalns0:Trustee42022-04-012023-03-3107853698ns11:Originalns0:Trustee52022-04-012023-03-3107853698ns11:Originalns0:Trustee62022-04-012023-03-3107853698ns11:Originalns0:Trustee22022-04-012023-03-3107853698ns0:Trustee7ns11:Original2022-04-012023-03-3107853698ns0:Trustee8ns11:Original2022-04-012023-03-3107853698ns11:Originalns0:Trustee92022-04-012023-03-3107853698ns11:Originalns0:Trustee102022-04-012023-03-3107853698ns0:Trustee11ns11:Original2022-04-012023-03-3107853698ns11:Originalns0:TotalUnrestrictedFunds2022-04-012023-03-3107853698ns11:Originalns0:TotalRestrictedIncomeFunds2022-04-012023-03-3107853698ns11:Originalns0:TotalUnrestrictedFunds2022-03-3107853698ns11:Originalns0:TotalRestrictedIncomeFunds2022-03-3107853698ns11:Original2021-03-3107853698ns11:Originalns0:TotalUnrestrictedFunds2023-03-3107853698ns11:Originalns0:TotalRestrictedIncomeFunds2023-03-3107853698ns11:Original2022-03-3107853698ns11:Originalns0:TotalUnrestrictedFundsns10:WithinOneYear2023-03-3107853698ns11:Originalns0:TotalRestrictedIncomeFundsns10:WithinOneYear2023-03-3107853698ns11:Originalns10:WithinOneYear2023-03-3107853698ns11:Originalns10:WithinOneYear2022-03-3107853698ns11:Originalns10:ComputerEquipment2022-04-012023-03-3107853698ns11:Original22022-04-012023-03-3107853698ns11:Original12022-04-012023-03-3107853698ns11:Original12021-04-012022-03-3107853698ns11:Originalns10:OwnedAssets2022-04-012023-03-3107853698ns11:Originalns10:OwnedAssets2021-04-012022-03-3107853698ns11:Originalns10:ComputerEquipment2022-03-3107853698ns11:Originalns10:ComputerEquipment2023-03-3107853698ns11:Originalns10:ComputerEquipment2022-03-3107853698ns11:Originalns10:WithinOneYear2021-03-31
REGISTERED COMPANY NUMBER: 07853698 (England and Wales)
REGISTERED CHARITY NUMBER: 1147477





REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

FOR

THE ARUN AND ROTHER RIVERS TRUST

THE ARUN AND ROTHER RIVERS TRUST

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4 to 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 20

THE ARUN AND ROTHER RIVERS TRUST (REGISTERED NUMBER: 07853698)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2023. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The object of the charity is to conserve, protect, restore and improve the rivers and streams of the Arun and Western Rother catchments and other rivers and tributaries in Sussex and elsewhere in the Environment Agency's South East region.The charity also aims to advance the education of the public and other organisations in understanding the river systems and the need for it's conservation.

Public benefit
The trustees have paid due regard to the Charity Commission's guidance on public benefit. The activities of the trust advance the environmental protection of the river catchment of the Arun and Western Rother rivers. It also advances the education of the public and all other organisations in the understanding of rivers and their catchments including their fauna, flora, bio-diversity, economic or social activity and the need for and benefits of conservation, protection, rehabilitation and improvement of aquatic environments.

ACHIEVEMENT AND PERFORMANCE
During the period grants totalling £358,951 (2022: £196,959) all of which were restricted in nature. The detailed annual report is attached as an appendix to the accounts.

FINANCIAL REVIEW
Reserves policy
It is the policy of the Trust to maintain the free reserves of the Trust at a level to provide sufficient funds to cover management, administration and support costs. At 31st March 2023 the Trust had funds of £401,286 of which £344,214 were of a restricted nature.

FUTURE PLANS
It will be the continued policy of the Trust to develop and maintain the existing activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, the Memorandum and Articles of Association dated 18th November 2011, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
Trustees are appointed by the Board in accordance with the Memorandum and Articles of Association.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07853698 (England and Wales)

Registered Charity number
1147477

Registered office
Barlavington Estate Office
Dye House Lane
Duncton
Petworth
West Sussex
GU28 0LF

THE ARUN AND ROTHER RIVERS TRUST (REGISTERED NUMBER: 07853698)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2023


Trustees
S P C Anstruther Director
C Baker Director
D Brown Director
Dr A M Whitbread Director
Dr M J Willing Director
R W R Hammond Director
J Whiting Director
J C Archer Director (resigned 6.2.2023)
S P Simmonds Director
D A Green Director
D J Cooper (appointed 28.7.2023)

Independent Examiner
James Angus Burnett ACA
Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

Approved by order of the board of trustees on 20th September 2023 and signed on its behalf by:





C Baker - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE ARUN AND ROTHER RIVERS TRUST


Independent examiner's report to the trustees of The Arun and Rother Rivers Trust ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2023.

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 statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








James Angus Burnett ACA

Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

Date: .............................................

THE ARUN AND ROTHER RIVERS TRUST

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31ST MARCH 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 39,317 358,954 398,271 198,664

Investment income 3 77 - 77 -
Total 39,394 358,954 398,348 198,664

EXPENDITURE ON
Charitable activities 4
Non-specific project costs 26,977 - 26,977 17,919
Riverfly project - - - 60
Ford & Brooklands Farms - - - 211
Project Development Consultant - - - 1,622
Barnham Rife Community Project - 60 60 90
Rother Valley Farmers Group Facilitation Fund - 495 495 14,990
Arun Water Environment Grant - 23,148 23,148 21,420
Rother Valley Farmers Group Soil Health Project - 13,998 13,998 -
Petersfield and Rother Environment Project - 2,668 2,668 52,877
Floodplain Meadows - 401 401 2,232
ARC Geographical Information Systems/CABA
Data Training

-

-

-

25
Arun & Western Streams Catchment Partnership
River Lod

-

-

-

4,399
Stedham Mill - - - 1,369
Arun & Western Streams Catchment Partnership
Climate Report

-

-

-

2,323
Rother Valley Farmers Group & Southern Water
Pesticides Project

-

-

-

4,134
Aldingbourne Rife - 13,386 13,386 11,840
Liss Natural Flood Management - - - 4,120
River Ems - 23,573 23,573 4,764
Ambersham - River Rother Fish Passage Project - 12,525 12,525 16,441
Arun & Western Streams Catchment Partnership
Water Environment Improvement Fund
2021-2022


-


-


-


8,606
Arun & Western Streams Catchment Partnership
Catchment Management Plan

-

8,690

8,690

1,680
Sussex Black Poplar - 1,786 1,786 2,392
Catchment Systems Thinking Cooperative Demo
Plus

-

5,680

5,680

560
Catchment Systems Thinking Cooperative - 6,741 6,741 -
Arun & Western Streams Catchment Partnership
- Water Environment Improvement Fund
2022-23


-


8,837


8,837


-
Ems Biodiversity Net Gain River Survey - 8,132 8,132 -
River Ems 2023 - 1,150 1,150 -
Total 26,977 131,270 158,247 174,074

THE ARUN AND ROTHER RIVERS TRUST

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31ST MARCH 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   

NET INCOME 12,417 227,684 240,101 24,590
Transfers between funds 14 12,684 (12,684 ) - -
Net movement in funds 25,101 215,000 240,101 24,590

RECONCILIATION OF FUNDS
Total funds brought forward 31,971 129,214 161,185 136,595

TOTAL FUNDS CARRIED FORWARD 57,072 344,214 401,286 161,185

THE ARUN AND ROTHER RIVERS TRUST (REGISTERED NUMBER: 07853698)

BALANCE SHEET
31ST MARCH 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 10 268 - 268 75

CURRENT ASSETS
Debtors 11 14,038 57,942 71,980 45,978
Prepayments and accrued income 1,577 - 1,577 1,387
Cash at bank 46,861 300,812 347,673 166,261
62,476 358,754 421,230 213,626

CREDITORS
Amounts falling due within one year 12 (5,672 ) (14,540 ) (20,212 ) (52,516 )

NET CURRENT ASSETS 56,804 344,214 401,018 161,110

TOTAL ASSETS LESS CURRENT
LIABILITIES

57,072

344,214

401,286

161,185

NET ASSETS 57,072 344,214 401,286 161,185
FUNDS 14
Unrestricted funds 57,072 31,971
Restricted funds 344,214 129,214
TOTAL FUNDS 401,286 161,185

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


THE ARUN AND ROTHER RIVERS TRUST (REGISTERED NUMBER: 07853698)

BALANCE SHEET - continued
31ST MARCH 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 20th September 2023 and were signed on its behalf by:





C Baker - Trustee





R W R Hammond - Trustee

THE ARUN AND ROTHER RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related 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 resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Computer equipment - 25% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


THE ARUN AND ROTHER RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


2. DONATIONS AND LEGACIES
2023 2022
£    £   
Donations 39,320 1,705
Grants 358,951 196,959
398,271 198,664

Grants received, included in the above, are as follows:

2023 2022
£    £   
Portsmouth Water 24,920 15,000
Environment Agency 29,990 99,375
Southern Water Services Limited 54,434 23,043
South Downs National Park Authority - 11,635
DEFRA - 22,527
Natural England - 5,940
Rural Payments Agency 36,145 -
The Woodland Trust - 2,869
Brighton & Hove City Council - 16,570
United Utilities 213,462 -
358,951 196,959

3. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest 77 -


THE ARUN AND ROTHER RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


4. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 5) note 6) Totals
£    £    £   
Non-specific project costs 2,098 24,879 26,977
Barnham Rife Community Project - 60 60
Rother Valley Farmers Group
Facilitation Fund

495

-

495
Arun Water Environment Grant 19,057 4,091 23,148
Rother Valley Farmers Group Soil
Health Project

13,998

-

13,998
Petersfield and Rother Environment
Project

2,668

-

2,668
Floodplain Meadows 401 - 401
Aldingbourne Rife 1,214 12,172 13,386
River Ems 17,640 5,933 23,573
Ambersham - River Rother Fish Passage
Project

9,906

2,619

12,525
Arun & Western Streams Catchment
Partnership Catchment Management
Plan


8,100


590


8,690
Sussex Black Poplar 1,354 432 1,786
Catchment Systems Thinking
Cooperative Demo Plus

799

4,881

5,680
Catchment Systems Thinking
Cooperative

685

6,056

6,741
Arun & Western Streams Catchment
Partnership - Water Environment
Improvement Fund 2022-23


1,491


7,346


8,837
Ems Biodiversity Net Gain River
Survey

8,132

-

8,132
River Ems 2023 1,150 - 1,150
89,188 69,059 158,247


THE ARUN AND ROTHER RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


5. DIRECT COSTS OF CHARITABLE ACTIVITIES
2023 2022
£    £   
Consultancy fees 8,610 44,701
Workshop and meeting expenses - 120
Project costs 78,040 106,056
Travel & mileage 2,538 3,055
89,188 153,932

6. SUPPORT COSTS
Governance
Management costs Totals
£    £    £   
Non-specific project costs 22,449 2,430 24,879
Barnham Rife Community Project 60 - 60
Arun Water Environment Grant 4,091 - 4,091
Aldingbourne Rife 12,172 - 12,172
River Ems 5,933 - 5,933
Ambersham - River Rother Fish Passage
Project

2,619

-

2,619

Arun & Western Streams Catchment
Partnership Catchment Management Plan

590

-

590

Sussex Black Poplar 432 - 432
Catchment Systems Thinking Cooperative
Demo Plus

4,881

-

4,881

Catchment Systems Thinking Cooperative 6,056 - 6,056
Arun & Western Streams Catchment
Partnership - Water Environment
Improvement Fund 2022-23


7,346


-


7,346


66,629 2,430 69,059

Support costs, included in the above, are as follows:

Management
Barnham Arun
Non-specific Rife Water
project Community Environment Aldingbourne
costs Project Grant Rife
£    £    £    £   
Wages 10,697 60 4,018 11,428
Pensions 785 - - 356
Insurance 1,612 - - -
Office costs 2,264 - - 388
Advertising 90 - - -
Administration support 2,600 - - -
Subscriptions 586 - - -
Bank charges 83 - - -
Carried forward 18,717 60 4,018 12,172

THE ARUN AND ROTHER RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


6. SUPPORT COSTS - continued

Management - continued

Barnham Arun
Non-specific Rife Water
project Community Environment Aldingbourne
costs Project Grant Rife
£    £    £    £   
Brought forward 18,717 60 4,018 12,172
Bookkeeping 2,444 - - -
Loan charges 100 - 73 -
Training - - - -
Recruitment 1,024 - - -
Depreciation of tangible and
heritage assets

164

-

-

-

22,449 60 4,091 12,172
Arun &
Western
Ambersham Streams
- River Catchment
Rother Partnership
Fish Catchment Sussex
Passage Management Black
River Ems Project Plan Poplar
£    £    £    £   
Wages 5,752 2,414 48 429
Pensions 181 85 2 3
Insurance - - - -
Office costs - - 540 -
Advertising - - - -
Administration support - - - -
Subscriptions - - - -
Bank charges - - - -
Bookkeeping - - - -
Loan charges - - - -
Training - 120 - -
Recruitment - - - -
Depreciation of tangible and
heritage assets

-

-

-

-

5,933 2,619 590 432

THE ARUN AND ROTHER RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


6. SUPPORT COSTS - continued

Management - continued

2023 2022
Arun &
Western
Streams
Catchment
Partnership
Catchment - Water
Systems Catchment Environment
Thinking Systems Improvement
Cooperative Thinking Fund Total Total
Demo Plus Cooperative 2022-23 activities activities
£    £    £    £    £   
Wages 4,459 5,589 5,503 50,397 -
Pensions 148 193 193 1,946 -
Insurance - - - 1,612 1,119
Office costs - - - 3,192 1,479
Advertising - - 1,650 1,740 170
Administration support - - - 2,600 11,810
Subscriptions - - - 586 -
Bank charges - - - 83 93
Bookkeeping - - - 2,444 1,858
Loan charges - - - 173 198
Training - - - 120 1,360
Recruitment 274 274 - 1,572 -
Depreciation of tangible and
heritage assets

-

-

-

164

75

4,881 6,056 7,346 66,629 18,162
Governance costs
2023 2022
Non-specific
project Total
costs activities
£    £   
Independent examiner's fees 2,430 1,980


THE ARUN AND ROTHER RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 164 75

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2023 nor for the year ended 31st March 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2023 nor for the year ended 31st March 2022.


9. STAFF COSTS

No employees received emoluments in excess of £60,000

10. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st April 2022 1,049
Additions 357
At 31st March 2023 1,406
DEPRECIATION
At 1st April 2022 974
Charge for year 164
At 31st March 2023 1,138
NET BOOK VALUE
At 31st March 2023 268
At 31st March 2022 75


THE ARUN AND ROTHER RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 57,942 27,494
Due from projects in deficit 14,038 18,484
71,980 45,978

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other loans (see note 13) - 20,000
Trade creditors 2,304 11,854
Social security and other taxes 1,056 -
Other creditors 323 -
Due to general fund 14,039 18,484
Accrued expenses 2,490 2,178
20,212 52,516

13. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year on demand:
Other loans - 20,000


THE ARUN AND ROTHER RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


14. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.23
£    £    £    £   
Unrestricted funds
General fund 14,933 22,844 8,809 46,586
Operating Funds 17,038 (10,427 ) 3,875 10,486
31,971 12,417 12,684 57,072
Restricted funds
Ford & Brooklands Farms 18,658 - - 18,658
Barnham Rife Community Project 3,090 (60 ) - 3,030
Rother Valley Farmers Group Facilitation
Fund 2018-2021

3,625

(495

)

-

3,130
Arun Water Environment Grant (12,593 ) 12,998 (405 ) -
Rother Valley Farmers Group Soil Health
Project

-

2,937

-

2,937
Petersfield and Rother Environment Project 8,288 (2,668 ) (5,620 ) -
Floodplain Meadows 1 (401 ) 400 -
ARRT Appeal Launch Fund 2,000 - - 2,000
ARC Geographical Information
Systems/CABA Data Training

1,200

-

-

1,200
Stedham Mill 191 - - 191
Aldingbourne Rife 74,195 (13,386 ) - 60,809
Liss Natural Flood Management 1,880 - - 1,880
Arun & Western Streams Catchment
Partnership - Water Environment
Improvement Fund 2020-21


7,610


-


(7,610


)


-
Ambersham - River Rother Fish Passage
Project

9,267

2,465

(500

)

11,232
Sussex Black Poplar 3,108 (1,786 ) - 1,322
River Ems 4,016 (13,572 ) 9,556 -
Arun & Western Streams Catchment
Partnership - Catchment Management Plan

4,844

(8,690

)

3,846

-
Catchment Systems Thinking Cooperative
Demo Plus

(560

)

156,771

(1,777

)

154,434
Arun & Western Streams Catchment
Partnership - Water Environment
Improvement Fund 2021-2022


394


-


(394


)


-
Catchment Systems Thinking Cooperative - 44,270 (1,940 ) 42,330
Arun & Western Stream Catchment
Partnership - Water Environment
Improvement Fund 2022-23


-


6,163


(6,163


)


-
Ems Biodiversity Net Gain River Survey - 1,788 - 1,788
River Ems 2023 - (1,150 ) - (1,150 )
Southern Water/ Arun & Western Streams
Catchment Partnership

-

37,500

(2,077

)

35,423
Western Streams Water Quality Testing - 5,000 - 5,000
129,214 227,684 (12,684 ) 344,214
TOTAL FUNDS 161,185 240,101 - 401,286

THE ARUN AND ROTHER RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 39,397 (16,553 ) 22,844
Operating Funds (3 ) (10,424 ) (10,427 )
39,394 (26,977 ) 12,417
Restricted funds
Barnham Rife Community Project - (60 ) (60 )
Rother Valley Farmers Group Facilitation
Fund 2018-2021

-

(495

)

(495

)
Arun Water Environment Grant 36,146 (23,148 ) 12,998
Rother Valley Farmers Group Soil Health
Project

16,935

(13,998

)

2,937
Petersfield and Rother Environment Project - (2,668 ) (2,668 )
Floodplain Meadows - (401 ) (401 )
Aldingbourne Rife - (13,386 ) (13,386 )
Ambersham - River Rother Fish Passage
Project

14,990

(12,525

)

2,465
Sussex Black Poplar - (1,786 ) (1,786 )
River Ems 10,001 (23,573 ) (13,572 )
Arun & Western Streams Catchment
Partnership - Catchment Management Plan

-

(8,690

)

(8,690

)
Catchment Systems Thinking Cooperative
Demo Plus

162,451

(5,680

)

156,771
Catchment Systems Thinking Cooperative 51,011 (6,741 ) 44,270
Arun & Western Stream Catchment
Partnership - Water Environment
Improvement Fund 2022-23


15,000


(8,837


)


6,163
Ems Biodiversity Net Gain River Survey 9,920 (8,132 ) 1,788
River Ems 2023 - (1,150 ) (1,150 )
Southern Water/ Arun & Western Streams
Catchment Partnership

37,500

-

37,500
Western Streams Water Quality Testing 5,000 - 5,000
358,954 (131,270 ) 227,684
TOTAL FUNDS 398,348 (158,247 ) 240,101


THE ARUN AND ROTHER RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.4.21 in funds funds 31.3.22
£    £    £    £   
Unrestricted funds
General fund 14,082 (2,049 ) 2,900 14,933
Operating Funds - (7,321 ) 24,359 17,038
14,082 (9,370 ) 27,259 31,971
Restricted funds
Riverfly project 451 (60 ) (391 ) -
Ford & Brooklands Farms 18,869 (211 ) - 18,658
Project Development Consultant 4,832 (1,622 ) (3,210 ) -
Barnham Rife Community Project 1,878 1,212 - 3,090
Rother Valley Farmers Group Facilitation
Fund 2018-2021

4,385

(125

)

(635

)

3,625
Arun Water Environment Grant (16,657 ) 4,064 - (12,593 )
Rother Valley Farmers Group Soil Health
Project

2,664

2,936

(5,600

)

-
Petersfield and Rother Environment Project (11,862 ) 21,573 (1,423 ) 8,288
Floodplain Meadows (368 ) 219 150 1
ARRT Appeal Launch Fund 2,000 - - 2,000
ARC Geographical Information
Systems/CABA Data Training

1,225

(25

)

-

1,200
Arun & Western Stream Catchment
Partnership River Lod

4,436

(4,399

)

(37

)

-
Stedham Mill 1,560 (1,369 ) - 191
Arun & Water Streams Catchment
Partnership Climate Report

4,200

(2,323

)

(1,877

)

-
Rother Valley Farmers Group & Southern
Water Pesticides Project

(575

)

575

-

-
Aldingbourne Rife 99,035 (11,840 ) (13,000 ) 74,195
Liss Natural Flood Management (1,320 ) 3,200 - 1,880
Fisheries Improvement Plan 150 - (150 ) -
Arun & Western Streams Catchment
Partnership - Water Environment
Improvement Fund 2020-21


7,610


-


-


7,610
Ambersham - River Rother Fish Passage
Project

-

9,267

-

9,267
Sussex Black Poplar - 3,108 - 3,108
Ems Restoration Plan - 13,390 (13,390 ) -
River Ems - (4,764 ) 8,780 4,016
Arun & Western Streams Catchment
Partnership - Catchment Management Plan

-

(1,680

)

6,524

4,844
Catchment Systems Thinking Cooperative
Demo Plus

-

(560

)

-

(560

)
Arun & Western Streams Catchment
Partnership - Water Environment
Improvement Fund 2021-2022


-


3,394


(3,000


)


394
122,513 33,960 (27,259 ) 129,214

THE ARUN AND ROTHER RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


14. MOVEMENT IN FUNDS - continued
TOTAL FUNDS 136,595 24,590 - 161,185

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund - (2,049 ) (2,049 )
Operating Funds 8,548 (15,869 ) (7,321 )
8,548 (17,918 ) (9,370 )
Restricted funds
Riverfly project - (60 ) (60 )
Ford & Brooklands Farms - (211 ) (211 )
Project Development Consultant - (1,622 ) (1,622 )
Barnham Rife Community Project 1,302 (90 ) 1,212
Rother Valley Farmers Group Facilitation
Fund 2018-2021

13,256

(13,381

)

(125

)
Arun Water Environment Grant 25,777 (21,713 ) 4,064
Rother Valley Farmers Group Soil Health
Project

16,934

(13,998

)

2,936
Petersfield and Rother Environment Project 50,973 (29,400 ) 21,573
Floodplain Meadows 11,637 (11,418 ) 219
ARC Geographical Information
Systems/CABA Data Training

-

(25

)

(25

)
Arun & Western Stream Catchment
Partnership River Lod

-

(4,399

)

(4,399

)
Stedham Mill - (1,369 ) (1,369 )
Arun & Water Streams Catchment
Partnership Climate Report

-

(2,323

)

(2,323

)
Rother Valley Farmers Group & Southern
Water Pesticides Project

4,709

(4,134

)

575
Aldingbourne Rife - (11,840 ) (11,840 )
Liss Natural Flood Management 7,320 (4,120 ) 3,200
Ambersham - River Rother Fish Passage
Project

25,708

(16,441

)

9,267
Sussex Black Poplar 5,500 (2,392 ) 3,108
Ems Restoration Plan 15,000 (1,610 ) 13,390
River Ems - (4,764 ) (4,764 )
Arun & Western Streams Catchment
Partnership - Catchment Management Plan

-

(1,680

)

(1,680

)
Catchment Systems Thinking Cooperative
Demo Plus

-

(560

)

(560

)
Arun & Western Streams Catchment
Partnership - Water Environment
Improvement Fund 2021-2022


12,000


(8,606


)


3,394
190,116 (156,156 ) 33,960
TOTAL FUNDS 198,664 (174,074 ) 24,590

THE ARUN AND ROTHER RIVERS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


14. MOVEMENT IN FUNDS - continued


Where grants are received for specific projects those monies are allocated to a restricted fund against which all relevant expenditure is charged.

Transfers between funds

On closure of a project any surplus or deficit in funds of less than £250 are transferred to or from the general fund. Where the surplus or deficit is greater than £250 the board of trustees decides on how to proceed with the balance. Many donors recognise the contribution made by volunteers and trustees at no financial cost to the Trust enabling the Trust to divert matched grant funding to a more general purpose.

Funds in deficit
Grants for River Ems 2023 have been confirmed, but are paid for in arrears of expenditure. Bank reserves from the general fund are used to finance the short term deficit on these projects.

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2023.