annual report and accounts 2012 - RSPB

RSPB trustees’ report and accounts 2011-12
Financial statements
Consolidated statement of financial activities
for the year ended 31 March 2012
INCOME AND EXPENDITURE
Note
Unrestricted(
funds(
£’000(
Restricted(
funds(
£’000(
Endowment(
funds(
£’000(
2012)
Total(
£’000(
INCOMING RESOURCES
Voluntary income (
Membership subscriptions and donations 2 35,524) 3,491) -( 39,015) 39,205(
Grants, corporate and trusts 3 1,207) 26,831) (1,208) 26,830) 29,666)
Legacies 4 26,008) 1,030) -) 27,038) 27,489)
_______ _______ _______ _______ _______)
Total voluntary income 62,739) 31,352) (1,208) 92,883( 96,360)
Activities to generate funds (
Commercial trading 20,413( -) -) 20,413) 20,933)
Investment income and interest 5 200( 163( 13( 376) 528)
Incoming resources from charitable activities
(
Fees and grants for services 1,984) -) -) )11,984( 2,196)
Land and farming income 1,766) 1,231) -) 2,997) 1,606)
Events and media sales 829)
_______)
-)
_______)
-)
_______)
829)
_______)
672)
_______)
Total income from charitable activities 4,579( 1,231) -) 5,810) 4,474)
Other income
) )
Net gains on disposals of fixed assets 5 195)
_______)
-)
_______)
-)
_______)
195)
_______)
224)
_______)
Total incoming resources 88,126) 32,746) (1,195) 119,677) 122,519)
_______) )_______) )_______) )_______) )_______)
RESOURCES EXPENDED (
Cost of generating funds (
Costs of generating voluntary income 13,033) -) -) 13,033) 11,236)
Costs of activities to generate funds (inc cost of goods) 17,304) -) -) 17,304) 17,218)
Investment management costs 43)
_______)
9)
_______)
9)
_______)
61)
_______)
54)
_______)
Total cost of generating incoming resources 30,380) 9) 9) 30,398) 28,508)
Net resources available for charitable purposes 57,746) 32,737) (1,204) 89,279( 94,011)
Charitable revenue expenditure (
Conservation on RSPB nature reserves 15,007( 14,272( -) 29,279( 28,860)
Conservation – research, policy and advisory 21,632( 12,548( -) 34,180( 33,722)
Education and communication 12,684( 885( -) 13,569( 13,257)
Membership services and enquiries ))4,072(
_______)
-)
_______)
-)
_______)
4,072)
_______)
3,949)
_______)
Total charitable revenue expenditure 53,395) 27,705) -) 81,100) 79,788)
Governance costs 483)
_______)
Total resources expended 6 84,258)
_______)
-)
_______)
27,714)
_______)
-)
_______)
9)
_______)
483)
_______)
111,981)
_______)
2011)
Total)
£’000)
498)
_______)
108,794)
_______)
NET MOVEMENT IN FUNDS BEFORE TRANSFERS 3,868( 5,032) (1,204) 7,696) 13,725)
Transfers (
Gross transfers between funds 18 1,422)
(1,422)
_______)
-(
_______)
-)
_______)
-)
_______)
_______)
NET MOVEMENT IN FUNDS BEFORE OTHER
RECOGNISED GAINS / (LOSSES) 5,290( 3,610( (1,204) 7,696( 13,725)
Other recognised gains / (losses) (
Movement in value of investment assets 11 100( 9( 27( 136( 855)
Actuarial loss on pension scheme 22 (16,192)
_______)
-)
_______)
-)
_______)
(16,192)
_______)
(1,198)
_______)
(10,802) 3,619( (1,177) (8,360) 13,382)
Reconciliation of funds
Total funds brought forward )37,091(
_______)
94,139)
_______)
3,312)
_______)
134,542)
_______)
121,160)
_______)
TOTAL FUNDS CARRIED FORWARD 26,289)
_______)
97,758)
_______)
2,135)
_______)
126,182)
_______)
134,542)
_______)
All the above results arise from continuing activities. Notes 1 to 22 form an integral part of these accounts.
22 www.rspb.org.uk