REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31ST MARCH 2023 |
FOR |
THE ARUN AND ROTHER RIVERS TRUST |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
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 |
Registered Charity number |
Registered office |
THE ARUN AND ROTHER RIVERS TRUST (REGISTERED NUMBER: 07853698) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST MARCH 2023 |
Trustees |
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 |
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 |
Total |
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 |
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 |
Transfers between funds | 14 | 12,684 | (12,684 | ) | - | - |
Net movement in funds |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 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 |
CURRENT ASSETS |
Debtors | 11 |
Prepayments and accrued income |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 12 | ( |
) | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 14 |
Unrestricted funds | 31,971 |
Restricted funds | 129,214 |
TOTAL FUNDS | 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 |
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 | - |
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 |
Grants |
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 |
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 |
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 |
Additions |
At 31st March 2023 |
DEPRECIATION |
At 1st April 2022 |
Charge for year |
At 31st March 2023 |
NET BOOK VALUE |
At 31st March 2023 |
At 31st March 2022 |
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 |
Due from projects in deficit | 14,038 | 18,484 |
12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Other loans (see note 13) |
Trade creditors |
Social security and other taxes |
Other creditors |
Due to general fund | 14,039 | 18,484 |
Accrued expenses |
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 |
12,417 |
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 |
227,684 | ( |
) |
TOTAL FUNDS | 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 | ) |
( |
) | 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 |
( |
) | 227,684 |
TOTAL FUNDS | ( |
) | 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 |