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2021-12-31-accounts

TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

A Company Limited by Guarantee | Registered Charity Number 1000977 | Registered Company Number 02550866 Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021 Page 1

CONTENTS

CASE STUDIES 3 – 4 TRUSTEES’ REPORT 5 – 15 INDEPENDENT AUDITOR’S REPORT 16 – 18 FINANCIAL STATEMENTS 20 – 22 NOTES TO THE FINANCIAL STATEMENTS 23 – 33

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20 – 22
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Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

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CASE STUDIES

Our impact is illustrated best through the narrating the stories of three individuals who with the support of Green Light Trust have managed to transform their lives.

Sam’s story

Adult mental health

Sam was referred through to Green Light Trust by Norfolk and Suffolk Mental Health Trust. Sam was a frequent user of the crisis support line and had been for over two years. Sam wasn’t in crisis but found themselves isolated and didn’t really know where to turn, so the support line was their go-to option.

Jane, one of Green Light Trust’s Participant Engagement Coordinators called Sam and introduced herself. They spent a period of 2 months talking on the phone, building trust and a positive relationship. Quite often Sam would state they had no will to live but they wanted to find that will again. The two months of conversation and small steps led to Sam coming out to visit us in the woods. Just a gentle walk and talk and we’d go from there.

When Sam arrived they were anxious, tearful and unsure of whether they even wanted to go on the walk, and was worried about other people and what people might think of them. Jane put Sam at ease and suggested a cup of tea to start. Over that cup of tea Sam started to relax and smile. They then suggested the walk so they could see a bit more. By the end of the visit Sam was signed up to a Adult Mental Health course. They only missed one session, enjoyed company of others and was really starting to make progress.

Towards the end of the course Sam was speaking about the glimmer of hope they could see and was looking and sounding much brighter. Sam is booked onto another course and through a personal budget Green Light Trust have been able to fund Your Life, Our Help to support Sam with other aspects of their life.

Not only has Sam’s life started to turn a corner, they have also stopped using the crisis line. This is incredible progress for Sam in a short space of time. Our journey with Sam continues.

James’ story

Young person with an Education and Health Care Plan (EHCP)

When James first referred himself to Green Light Trust his anxiety was at such an extreme that the only way he could communicate with us was via text message or email. James used everything he had to work through this and turn up for his first session at Green Light Trust.

Despite this crippling anxiety & depression James allowed himself to be supported by staff and other group members to return to the group each week and slowly became comfortable amongst other people again. James was clearly benefiting from this new connection with nature and his wellbeing began to improve, allowing him to get more from the sessions, and in-turn enabling him to feel part of the group community.

He spoke of sleeping better, his physical health improving, and a want to start taking care of himself again; these changes were visible from the outside too as his confidence and self-belief grew. He even got to a point where he was able to share his beliefs and life experiences with the group during one of the Earth sessions. He is adept at the practical skills he had learned with us and had started to support other group members in their work too, so the move from participant to volunteer seemed a smooth and natural progression for James who had clearly found his meaning and purpose in life again.

He worked hard on his addiction issues and has been open to feedback and support to further his journey with us. James is reliable, conscientious and a complete natural in his volunteering role at Green Light Trust and remains committed to improving himself daily.

The progress that James has made, his love for nature and the new life skills he has learned have rippled out to his loved ones, friends, and the wider community as he shares his new way of being with others.

James has grown immensely in a short space of time. He has pushed himself in areas where previously he would have given up, and despite the continued challenge of his mental health, he turns up for life now, is able to ask for help if he needs it and freely gives to others what was previously given to him.

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Alex’s story

Alex was mid-teens when we first met her in 2021. When first referred to Green Light Trust, Alex was in a mental health crisis with several serious conditions: self-harming, anorexia and depression. Alex had faced a number of traumatic situations including an abusive parent and the loss of a good friend to suicide. These events were setting back Alex’s recovery.

Alex felt unable to physically attend Green Light Trust due to anxiety and physical health. So, we started building a relationship from a distance by writing letters, and this is where their recovery started. Eventually we were able to visit Alex at home, first being outside, then talking through the doorway, and slowly we built up sufficient trust that Alex felt comfortable to say hello.

The relationship between Alex and their Wellbeing in Nature Facilitator blossomed from there. All of this engagement happened over 6 months, followed by a desire from Alex to attend a Green Light Trust session for just one hour. They built hour by hour, week by week. There were some setbacks during this period, however with expert Green Light Trust employee experience in dealing with the most challenging situations with patience, empathy and non-judgement, they secured trust each time to get them to return. They have engaged in meaningful, purposeful 1:1 support and have been able to put their creative flair to use in the studio space at Green Light Trust.

Currently Alex attends two days a week each week and absolutely loves it. Alex has grown in confidence, strength and is rebuilding their physical health by eating nutritious food.

The Green Light Trust team are planning for a September start to English and Maths tuition in order to get Alex’s education back on track. Alex has a keen interest in medicine for a future career, so we are using the natural environment to teach Alex about plants that are used in everyday medicines.

Throughout Alex’s time at Green Light Trust they have seen a lifesaving and future changing improvement in their mental and physical health. We have managed to catch Alex before they fell irretrievably, so that they can look forward to a future full of promise, as an educated young person.

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

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TRUSTEES’ REPORT

Chair’s report

After an amazing 2020 where Green Light Trust (Green Light Trust) stepped up in so many ways to support our beneficiaries during the Covid-19 pandemic, 2021 has seen us grow even more in both size and reach. Most importantly, it has seen us deepen our ability to change the lives of those we support through major improvements in their mental health.

2021’s 45% increase in turnover from 2020, to over £1.5m, is reflective of the team’s hard work. It included an increase in fee-based services and grants. This growth has not come as a surprise to the Board as we observe the tangible impacts of The Trust’s work which is reflected in our ongoing support from the public and commissioners of services.

In 2021, the Board approved an ambitious strategic development plan that sees Green Light Trust establish equitable access to its services across Suffolk and Norfolk and look beyond the boundaries of East Anglia. At its core, Green Light Trust aims to address inequalities in society through its work, whilst also making a positive impact on the environments of which we are custodians. We are passionate about our care for the environment and the biodiversity crisis against the backdrop of the climate emergency, but our primary focus is on supporting those in our society who face the highest barriers and have least access to green space. We know that those individuals who are the most nature deprived derive the greatest benefit from the healing power of nature. We completed the National Lottery funded Confidence in Conservation project after eighteen months at the end of 2021. Following the successful culmination of the project we were delighted to receive glowing external validation of the biodiversity improvements at each of the four sites in Suffolk we actively managed for this scheme.

As we continue to develop, we will target those areas where individuals face the greatest inequalities and deprivation. We have always worked in partnership to do this, and we are fortunate to have verdant relationships with both RSPB and National Trust. This has allowed us to open three new sites in Norfolk in 2021/22 with others planned.

As a growing organisation we have recruited new members to the team, Lauren Shand joined early in 2021 as our first Operations Director as well as Tim Pons taking on a role as an Interim Finance Director. We now employ sixty-three staff, having grown the delivery and support teams since the start of 2021. The at ude, hard work and capabilities of this expanding team are critical to the successes that we have been able to deliver.

Close financial control and the support of core grants have allowed us to invest in the resources and staff that allow us to cope with our growth and prepare for our next leap forward. Our finance function has evolved and following an extensive

scoping project we look forward to implementing our new Customer Relationship Management system in 2022.

Lauren Shand and Bec Edgar worked with external support to conduct full employment and role benchmarking process. This has enabled us to recognise the value of our incredible colleagues through a full support package including wellbeing support and a clear progression route through regular structured performance reviews. This was key to enabling the recruitment of staff to deliver support to young people with Education Health Care Plans. We are already seeing phenomenal results from our work with young people, delivering life-changing outcomes.

We completed the delivery of our Green Recovery Challenge Fund work in Norfolk in early 2022, and equality and diversity work continue in partnership with Ipswich and Suffolk Council for Racial Equality and Community Praxis. This has seen us celebrate our diversity, and enabled us to identify ways in which we can be even more inclusive in our employment of staff, Board, volunteers and our support for our beneficiaries. I share Tom’s pride in the fact that 10-15% of our staff have come through our support programmes. I am proud to be part of a charity that walks its talk.

Our adult participant numbers have grown although we have overseen a planned reduction in numbers of Children and Young People supported. This has allowed us to significantly increase the intensity of support to both groups of beneficiaries. It is worth recognising that an increasing number of the participants that we are supporting are living with more complex challenges than we have seen previously, and they require more support to recover and move forward.

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with their lives. We know from our research with The University of Essex in 2020 that it takes at least 50 hours to develop a new habit and we have adapted our services to increase the effectiveness of our support.

The Board is delighted to see that Green Light Trust has continued to develop its relationships with corporate partners throughout 2021. In business, as in nature the most effective partnerships are those which are based on a symbiotic relationship. Being a partner, with Green Light Trust has never been about just the donations but in supporting businesses to realign their goals to have a positive impact on the environment in which they operate. We have seen a steady growth in the number of organisations taking part on a Green Light Trust team building day throughout 2021 which is pleasing as businesses return to the office and deal with the changes that the pandemic has made to officebased working. Team days have proved to be a positive introduction for businesses to the work of Green Light Trust as they can see first-hand the impact that a day in the woods has on collaborative working, team building, mental health and making a positive and meaningful contribution to the environment.

Significantly, we have seen support and endorsement from the health system in Suffolk with the Integrated Care System’s senior management coming together in person for the first time since the start of the pandemic in Frithy woods on one of our team building days.

In addition to the start of an NHS commissioned service for Neurodiverse Children and young people, we were approached to tender for adult provision. This service was awarded at the beginning of 2022 and is now up and running and delivering incredible results.

Over the last couple of years, we have developed the role of the Participant Engagement Coordinator (PEC) to provide wrap-around support for individuals. Our PECs are at the heart of Green Light Trust and drive the way we will continue to develop as an organisation. The personal contact and support provided by the PEC team are invaluable to participants – as

they begin to put their lives back on track – but also to public services in terms of budget savings. An example of this has been the services that Green Light Trust is providing in Suffolk to high volume users of the mental health crisis line. This usage dramatically impacts on the services capability to deal with the increasing demand and for many of its most prolific users is not intended to meet their ongoing needs. Through targeted, end-to-end support provided by the PECs, we are seeing many of those who we work with dramatically reduce their crisis call volumes. More significantly, we are seeing them move forward with their lives.

Whilst working in groups, we have a truly person-centred approach to the needs of individuals, including developing interpersonal skills to reduce loneliness and isolation. This is the reason our work is uniquely effective in transforming lives that the system finds most difficult to reach. As we work increasingly closely with statutory services in health, education, and social services we can already see how Green Light Trust contributes to the capacity required to support the growing wellbeing crisis.

At the core of our success is the time we give people to build the relationships required for them to move forward with their lives. The Board is pleased to see that this is also applied to our staff as we invest in the systems and support required to develop them as well as keep them safe and well.

2022 is already developing into another momentous year for Green Light Trust, the beneficiaries we support, and the stunning green spaces we manage and improve. Our work in Norfolk continues to gather pace and expand as the team grows to build on our successes.

Signed on behalf of the Board

Caroline Bixby Chair of Trustees

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

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The Trustees, who are also directors for the purposes of company law, present their report and the financial statements of the Charity for the year ended 31 December 2021.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011, Companies Act 2006 and 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 published in October 2019.

Reference and Administrative Details

Registered charity name . . . . . . . . . . . . . . . . . . . . . . . . . . . Green Light Trust Charity registration number . . . . . . . . . . . . . . . . . . . . . . . . 1000977 Company registration number . . . . . . . . . . . . . . . . . . . . . . 02550866 Registered office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Foundry, Bury Road, Lawshall, Suffolk IP29 4PJ Patron . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mark Pendlington

Governing body

The governing body is the Board of Trustees, the Board comprises:

Chair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Caroline Bixby Vice Chair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Douglas Field

(appointed 15 Dec 2020, elected 15 Jun 2021) Jason Joseph (resigned 15 Jun 2021)

Treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Jane Crumpton-Taylor Trustees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Louisa Brewster

David Farrow Simon Isaac Jules Pretty (resigned 29 April 2021) Mark Pritchard Clare Rose

Senior personnel

Day-to-day management of the Charity is delegated by Board to the senior personnel which comprise: Chief Executive . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tom Brown Operations Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lauren Shand (appointed 19 Apr 2021) Head of Partnerships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ciara Scallon (appointed 1 Dec 2021) Mandy Horne (resigned 30 Nov 2021) Finance Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alison Bone Marketing & PR Manager . . . . . . . . . . . . . . . . . . . . . . . . . . Jane Mohan (appointed Oct 2021) Human Resources Manager & Company Secretary . . . . . Rebecca Edgar

Principal professional advisers

Bankers: The Co-Operative Bank

Business Customer Services PO Box 250 Skelmersdale WN8 6WT

Auditor: Lovewell Blake LLP Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

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Objectives, activities and public benefit

The objectives of the Charity are to:

The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit, ‘Charities and Public Benefit’. Green Light Trust’s charitable purpose is enshrined in its objectives; it delivers its public benefit through its network of Community Wild Spaces (most of which are freely accessible to the public), its own woodlands and education centre and through the provision of expert advice.

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In delivering against the objectives, the charitable activities fall into one of two categories:

1. Supporting wellbeing

Supporting the wellbeing of people from all backgrounds and experiences to rebuild, reawaken or refocus their lives through the power of nature. We believe in the power of Green Care – the idea of the environment being a useful and advantageous tool in the care of us all in society.

Many a health professional or academic professor will these days confirm the merits of outdoor activities and being ‘closer to nature’ when it comes to creating benefits for our wellbeing. It is this concept which runs through all that we do, helping us continually develop programmes and partnerships which emphasise the power of our natural world.

Our work delivers practical and social based interventions, which support people across all walks of life, no matter their background, their aspirations, or their previous experiences of nature and the environment. We operate in several woodlands and green spaces, in which we teach about conservation and ecology, while supporting individuals and groups with their own unique health and wellbeing journey.

2. Building community capacity

Building community capacity is best described by way of example. Forest School (FS) is a widely adopted initiative that offers all learners regular opportunities to achieve and develop confidence and self-esteem through hands-on learning experiences in a woodland or natural environment with trees. It ties in with many areas of the National Curriculum and broadly, there are two ways to deliver a FS programme. The first is to employ a FS practitioner who can deliver the programme. The second is to train existing personnel to become practitioners … this is where Green Light Trust comes in. The Charity provides expert tuition for both level 2 (assistant) and level 3 (leader) FS qualifications. This in conjunction with the ongoing development of these practitioners’ skills is building capacity in the community.

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Achievements, challenges and future plans

A summary of the achievements, challenges and future plans referred to elsewhere in this report is set out below.

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Future plans 2022
Achievements 2021 Challenges
and beyond
Beneficiaries Increased the depth and length of Recording quantitative The continued geographical
support to all of our beneficiaries and qualitative beneficiary expansion of our services
by providing longer interventions. information to promote the to meet our vision. Our
Working towards all interventions provision of service without expansion into Norfolk will
being over 50 hours. 73% of all adult impacting negatively on continue with the hope of
programmes met this threshold. the wellbeing gains of our securing additional funding
Increased the amount of adults beneficiaries. to develop this provision
further.
supported by 20% (796). With 70 of Recording accurate
these supported through our new intervention lengths across The implementation of a
provision in Norfolk. all programmes to reflect CRM system across all of
the significantly increased our work following scoping
A planned reduction in numbers of
intensity of support in 2021 and 2022. This will
CYP supported to 766 from 1308,
required to support the allow for accurate reporting
allowing for significant increases
increasing complexity of and increased ability to
in the depth of support and
needs in our beneficiaries. demonstrate our impact.
targeting those with the highest
needs. Including increases in the
amount of direct referrals onto our
new Education Health Care Plan
programme in Suffolk from the local
authority. These individuals getting
a minimum of 570 hours of guided
support.
Staff Completed a benchmarking exercise Recruiting high calibre staff Identify a package within
across the entire organisation. in some key areas when in Green Light Trusts current
Introducing a new pay scale with competition with packages pay structure which enables
clear progression for all staff to move in the health system. the trust to recruit the
along through a performance review professional staff required to
process. deliver its evolving services.
Grow our own, succession
Introduced an employee support and
benefits package. This includes access planning and career
development.
to a counselling service.
Finances Income and unrestricted funds The need to update the Identify sources of funding
increased again with support secured current digital finance which allow the trust to
towards the strategic development of management package invest in its development
the charity. to support our growth whilst also looking towards
and changes already the opportunities identified
Through the recruitment of an
Interim Finance Director significant implemented. in our strategic development
plan.
change projects commenced. These
are allowing the Trust to better
forecast income and allocate costs to
relevant funding.
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Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

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Future plans 2022
Achievements 2021 Challenges
and beyond
Public Our social media presence has Ensuring the messaging Produce a marketing plan that
profile evolved and testing several about Green Light Trust, our allows Green Light Trust to
approaches has helped us refine services and our impact are ensure that it focuses it key
how to deliver a product which correctly positioned for each messages and marketing efforts
reflects the quality of our work. of our stakeholder groups. on key areas which will ensure
Our profile has grown that Green Light Trust delivers
significantly locally and is on its growth plans.
growing in Norfolk after being a
part of some key PR campaigns
in the region.
Partnership Our role as conveners of When working with partners As we further develop Green
partnerships to ensure our the quality of the partners Light Trust’s exciting partnership
target beneficiaries get the we choose to work with has delivery model we must ensure
support most suitable to them a direct reflection on us as a we are able to recruit the
has evolved and grown. Having charity. It is vitally important breadth of diversity within other
led on several successful that we have methods of quality organisations to make
partnerships focused funds we ensuring we can sample and the model work.
have established and evolved a influence the quality of these
A new role to manage these
novel model which is now seen partners. Agreements must
more complex projects has been
as an exemplar by progressive be in place and rigorous identified and once funding
commissioners in the region. enough to protect both
allows will be
reputation and financial recruited to.
stability of the charity.
We can act as sector leaders
and positively influence the
behaviours of our peers
to better serve our target
beneficiaries.
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Further details on the activities for the year are included in the Chair’s report and on our website: www.greenlighttrust.org.

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Volunteers

We receive welcome support from our volunteers who dedicate their time, experience and energy to help us achieve all that we do. In addition to the voluntary Trustees, general volunteers carry out a variety of support roles across all areas including the delivery of activities and professional support for senior personnel. In total, the Charity benefited from over 2,026 volunteer hours in 2021. Many volunteers have progressed through our work to support the wellbeing of people, with volunteering acting as an important stage in their recovery journey.

Fundraising

The Charity does not actively raise funds from the general public. Fundraising activity is predominately driven by working closely with grant funders to enable the delivery of the two activities described above. Further funding is provided by course participants, whether these are held outdoors in Community Wild Spaces or indoors in the classroom environment.

Financial report

The Trustees are pleased to report another strong financial performance in 2021 with both income and expenditure higher and a further strengthening of the balance sheet and unrestricted funds position.

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Income

Total income grew by £462k to reach £1,501k. The two main sources of income are grants and fees for services with additional amounts from trusts, corporates and commercial trading.

Grants, corporates and trusts increased by 39% to reach £823k. Grants at £582k is the most significant element of this category and performance exceeded 2020 by £88k thanks in large part to the Heritage Lottery Fund, Suffolk Community Foundation and Suffolk Council. Trust income was also up from £66k to £233k primarily due to large donations by the Diana Emeney Trust and the Linbury Trust. However, corporate donations reduced from £33k to £9k.

Fees for services received to fund participants on the many courses that we run is a key source of unrestricted funds. These courses have been developed and proven through previous grant funded provision which in several cases are now funded directly by individuals or partner organisations. Income in this area was up 52% increasing from £411k to £626k.

Expenditure

Total charitable expenditure in 2021, at £1,294k increased by £512k on 2020. Within this we support the wellbeing of participating beneficiaries and help to build capacity in the community.

Our main activities support the development of adults and young people who are facing struggles in their lives. For example, our woodland minds programme delivers courses for up to 12 participants at a time with mental health issues. These courses are delivered in a woodland environment for a day each week over a 12-week period. The bulk of expenditure is on the skilled staff who work with these groups with two delivery staff supporting these participants. Typically, there are at least three of these groups operating on any given day, with other staff delivering in schools.

Simplistically, expenditure falls into two main types: staff costs and spend on the facilities, infrastructure and consumables used in the provision of activities. Staff costs account for around 72% of total expenditure. Maintaining a satisfactory ratio of staff to course attendees is vital to ensure a safe, secure and fulfilling experience for beneficiaries and staff alike. Recruiting and retaining experienced and skilled staff of a high calibre is paramount to the on-going success of the Charity. Expenditure to provide the facilities necessary for our activities is minimised as we use our own woodland reserves and we work closely with like-minded organisations with similar natural facilities such as the National Trust and the RSPB. The infrastructure required includes the cost of our minibuses to transport participants to woodland work areas and the land management tools and equipment. Finally, consumables cover a myriad of items that are essential to our work including training materials and food and drink that are prepared and consumed by course attendees.

Funds and financial reserves

The Charity holds financial reserves to support future activities: At 31 December 2021, restricted funds were £360k and unrestricted funds were £460k.

The financial reserves policy is to maintain reserves, defined as net current assets, of between 12 and 16 weeks of expenditure. At year end, the unrestricted net current assets totalled £416k representing 16 weeks of expenditure. The Trustees monitor financial performance and projections throughout the year to ensure adherence to the policy.

At year end, a review of income received in advance of it being spent was carried out. This resulted in income of £413k (2020: £272k) being deferred; this amount is included in the cash reserves and is reported within creditors. The grants and fees that made up this amount were considered by Trustees to be performance related whereby courses for specific beneficiaries must be delivered before full entitlement of the funds passes to the Charity.

Financial Summary

The Trustees are pleased to report an increase in income, expenditure and the closing fund balances for 2021. The financial position has strengthened over the past year due to the continued support of funders, the Charity’s ability to be flexible in how it delivers support to beneficiaries and the ongoing adaptability and resilience of its professional staff and volunteers.

With this backdrop, the Trustees are able to plan and invest with confidence as they aspire to further grow the delivery of services to our beneficiaries in line with our Vision and Values.

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Structure, governance and management

Governing document

The Green Light Trust is a charitable company limited by guarantee (registered charity number 1000977; company number 02550866) and is governed by its Memorandum and Articles of Association.

Trustee appointment, induction and training

Trustees are appointed by the Board for a term of three years and are eligible to be reappointed for one further term of three years. In exceptional circumstances the Board may appoint a Trustee for a third term of up to three years. The Chair and Chief Executive Officer are responsible for ensuring the Trustees have appropriate induction and training. No Trustee receives remuneration or other benefit for their work for the Charity.

Organisational structure and arrangements for setting pay and remuneration of key management personnel

Board sets policy and is responsible for the conduct of the Charity’s affairs and for ensuring it operates in accordance with its Memorandum and Articles of Association. The Charity operates two committees with specific roles, each reporting directly to the Board. The Board and the Committees meet four times each year.

The Finance Committee reviews financial policies, performance, the financial plan and the internal and external audit processes. Finance Committee comprises Jane Crumpton-Taylor (Committee chair) and David Farrow; it is attended by Tom Brown (CEO), Tim Pons (Interim Finance Director) and Alison Bone (Finance Manager).

The Governance and Human Resources Committee oversees staff and volunteer policies including remuneration and health and safety. It also considers the overall approach to risk management with oversight of a detailed risk register. The Committee is responsible for assessing the skills and experience of the current Trustees and understanding any skill gaps to be addressed. Remuneration of senior personnel is reviewed and set by this Committee by reference to the external environment, organisational performance and affordability. Governance and Human Resources Committee comprises Mark Pritchard (Committee chair), Caroline Bixby and Clare Rose; it is attended by Tom Brown (CEO) and Rebecca Edgar (Company Secretary).

Risk Management

The Trustees are responsible for identifying and managing the major risks facing the Charity. The Trustees review risk in its broadest sense and consider anything that might alter or undermine the capacity of the Charity to fulfil its charitable objectives. A risk register is maintained and reviewed on an annual basis and covers the following areas:

Following the most recent review, Trustees confirmed that they are satisfied with the risks assessed and where appropriate agreed further mitigating actions, ownership and timeframes.

During the year, specific and noteworthy risks that were identified included the potential for loss of key staff and the ongoing impacts of the Covid-19 pandemic on the charity’s ability to fund and deliver its services. Specific measures to mitigate these risks have been undertaken to include:

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Statement of Trustees’ responsibilities

The Trustees (who are also directors for the purposes of company law) are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure

that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

Small company provisions

This report has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006.

The Trustees’ annual report was approved on 29th June 2022 and signed on behalf of the Board of Trustees by:

Caroline Bixby Chair of Trustees

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2021

Opinion

We have audited the financial statements of Green Light Trust (the ‘charity’) for the year ended 31 December 2021 which comprise the statement of financial activities (including income and expenditure account), balance sheet, statement of cash flows and the related notes, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Trustees report, other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the Trustees’ report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 16

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement, the Trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 17

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory framework that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and Employment law.

As a result of performing the above, we did not identify any key audit matters related to the potential risk of fraud or non-compliance with laws and regulations. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or noncompliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mark Proctor FCA DChA (Senior Statutory Auditor)

For and on behalf of Lovewell Blake LLP Chartered accountants & statutory auditor Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 18

4 T li Green LlghtTrustTru￿eeS, Annual Report & Accounts for the Year Ended 31 December 2021 Page 19

FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an INCOME AND EXPENDITURE ACCOUNT ) for the year ended 31 December 2021

Notes Unrestricted
funds		 Restricted
funds		 Total
2021		 Total
2020
£ £ £ £
Income
Voluntary income:
Donatons 10,867 11,391 22,258 14,051
Grants, corporates & trusts 3 215,385 608,474 823,859 592,631
Total voluntary income 226,252 619,865 846,117 606,682
Commercial trading 14,551 – 14,551 ,969
Investment income and interest ,165 – ,165 ,878
Proft on sale of fxed assets – – – ,200
Covid-19 job retenton scheme grant 13,371 – 13,371 18,579
Charitable actvites: Fees for services 626,480 – 626,480 411,362
Total income 880,819 619,865 1,500,684 1,038,670
Expenditure 4
Cost of raising funds:
Generatng voluntary income 43,691 – 43,691 43,434
Commercial trading 2,685 – 2,685 1,381
Total cost of raising funds 46,376 – 46,376 44,815
Charitable expenditure 621,546 672,822 1,294,368 782,856
Total expenditure 667,922 672,822 1,340,744 827,671
Net income/(expenditure) before transfer of funds 212,897 (52,957) 159,940 210,999
Transfers between funds 15 (41,934) 41,934 – –
Net movement in funds and net income/
(expenditure)		 170,963 (11,023) 159,940 210,999
Reconciliaton of funds:
Total funds brought forward 288,859 371,115 659,974 448,975
Total funds carried forward 459,822 360,092 819,914 659,974

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 23 to 33 form part of these accounts.

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 20

BALANCE SHEET

as of 31 December 2021

Notes Notes 2021 2021 2020
£ £
Fixed assets: 9
Woodland reserves 312,170 262,170
Other tangible assets 43,354 25,781
Total fxed assets 355,524 287,951
Current assets:
Debtors 10 77,638 69,938
Short-term cash 881,852 650,794
Total current assets 958,790 720,732
Current liabilites
Creditors: amounts falling due within one year 11 (494,400) (348,709)
Net current assets 464,390 372,023
Total assets less current liabilites 819,914 659,974
Long term liabilites
Creditors: amounts falling due in more than one year – –
Net assets 819,914 659,974
Funds of the charity
Unrestricted funds 459,822 288,859
Restricted funds 360,092 371,115
Total funds 15 819,914 659,974

These financial statements were approved by the board of Trustees on 29th June 2022 and signed on behalf of the Trustees by:

Caroline Bixby

Chair of Trustees

Company registration number: 02550866

The notes on pages 23 to 33 form part of these accounts.

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 21

CASH FLOW

for the year ended 31 December 2021

Cash fows from operatng actvites:
Net cash provided by operatng actvites
Cash fows from investng actvites:
Purchases of fxed assets
Proceeds from disposal of Other tangible assets
Changes in cash and cash equivalents
Cash and cash equivalents at start of year
Cash and cash equivalents at end of year
Analysis of cash and cash equivalents:
Short-term cash
Cash and cash equivalents
Reconciliaton of net income to net cash fow from operatng actvites
Net income for year
Adjustments for:
Depreciaton of Fixed assets
Proceeds from disposal of Other tangible assets
Increase in debtors
Increase in creditors
Net cash infow provided by operatng actvites		 2021
2020
£
£
305,388
332,631
(75,030)
(19,250)
–
,200
230,358
313,581
650,794
337,213
881,152
650,794
881,152
650,794
881,152
650,794
159,940
210,999
7,457
4,046
–
,(200)
(7,700)
(11,600)
145,691
129,386
305,388
332,631

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 22

NOTES TO THE FINANCIAL STATEMENTS

1. Charity information

The Green Light Trust is a charitable company limited by guarantee and is governed by its Memorandum and Articles of Association. It is registered as a company at Companies House (number 2550866) and as a charity in England and Wales (number 1000977). The address of the registered office is The Foundry, Bury Road, Lawshall, Suffolk, IP29 4PJ.

2. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of preparation

The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Green Light Trust meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Fund accounting

Unrestricted funds comprise general funds and designated funds. General funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are those which are to be used in accordance with specific restrictions of the donors or which have been raised by the Charity for particular purposes.

Income

Income is included in the Statement of Financial Activities when the Charity is legally entitled to the income, the receipt is probable, and the amount can be quantified with reasonable accuracy. If these conditions are not met, then the income is deferred.

Donations are recognised in the Statement of Financial Activities when they are received by the Charity. Fees for services and Grants received in advance of the associated work being carried out are deferred only when the donor has imposed preconditions on the expenditure of resources.

Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party.

No amounts are included in the financial statements for services donated by volunteers.

Going concern

Having considered future plans and forecasts including a review of financial reserves as detailed in the Trustees’ report, the Trustees believe it appropriate to prepare the accounts on a going concern basis and no material uncertainties exist.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Charity’s accounting policies, Trustees are required to make judgements, estimates, and assumptions about the carrying values of assets and liabilities. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period to which they relate.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable from the bank.

Expenses and liabilities

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

All expenditure is accounted for on an accruals basis and is recognised when there is a legal or constructive obligation to pay. Expenditure including irrecoverable VAT has been classified under headings that aggregate all costs related to the category. Costs have been attributed to the particular headings to which they relate.

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 23

Tangible fixed assets and depreciation

Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition.

Depreciation is provided at the annual rate of 25% for motor vehicles and equipment, fixtures and fittings in order to write off assets over their estimated useful life of 4 years. No depreciation charge is made during the year of purchase.

The Freehold land and buildings are carried at valuation and Storage facilities are held at cost; neither are depreciated.

Assets are reviewed annually for impairment. Any amounts arising are charged to the Statement of Financial Activities in the period in which the impairment occurs.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

Green Light Trust is a charity within the meaning of Section 506 (1) of the Taxes Act 1988. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied to exclusively charitable purposes.

Pension

All employees are entitled to join a defined contribution scheme. The charity contribution is restricted to the contributions disclosed in Note 8.

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 24

3. Grants, corporates and trusts

3. Grants, corporates and trusts
Grants
Corporates
Trusts
Total grants, corporates and trusts
Major receipts during the year include:
Grants:
Sufolk Community Foundaton
Heritage Lotery Fund
Sufolk County Council
Natonal Lotery Community Fund
East Sufolk Council
West Sufolk Council
Norfolk Community Foundaton
Norfolk County Council
Great Yarmouth Borough Council
Babergh & Mid Sufolk District Council
Total grants
Corporates
Trusts
Diana Emeney Trust
Linbury Trust
Ernest Cook Trust
Frank Jackson Foundaton
The Peter Sowerby Foundaton
Tuixen Foundaton
The Clothworkers Foundaton
The Kerrison Trust
Seckford Foundaton
A L A Green Charitable Trust
Other trusts
Total trusts		 2021
2020
£
£
581,880
493,715
8,849
33,275
233,130
65,641
823,859
592,631
2021
2020
£
£
200,350
267,168
171,738
52,013
118,664
12,750
83,668
97,983
6,960
4,000
,500
–
–
36,899
–
14,841
–
5,561
–
2,500
581,880
493,715
2021
2020
£
£
8,849
33,275
2021
2020
£
£
100,000
–
70,000
–
18,510
–
15,000
25,000
12,100
–
10,000
–
–
10,000
–
7,500
–
5,000
–
5,000
7,520
13,141
233,130
65,641

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 25

4. Total expenditure

4. Total expenditure
Cost of raising funds:
Generatng voluntary income
Commercial trading
Total cost of raising funds
Charitable expenditure
Total expenditure		 Direct costs
Support costs
2021
2020
Total
Total
£
£
£
£
42,104
1,587
43,691
43,434
2,685
–
2,685
1,381
44,789
1,587
46,376
44,815
1,245,393
48,975
1,294,368
782,856
1,290,182
50,562
1,340,744
827,671

5. Support costs

5. Support costs
Cost of raising funds:
Charitable expenditure
Total expenditure		 Premises
Management &
Administraton
Governance
2021
2020
Total
Total
£
£
£
£
£
,218
,931
,438
1,587
2,942
6,723
28,725
13,527
48,975
49,610
6,941
29,656
13,965
50,562
52,552

Support costs are included in the expenditure reported in the Statement of Financial Activities and have been allocated on the basis of salary percentage. The cost allocation includes an element of judgement as the Charity has had to consider the cost and benefit of detailed record keeping and calculations.

Governance includes audit fees, legal advice for Trustees and the costs associated with constitutional and statutory requirements such as Trustees’ meetings. Fees including VAT paid to the auditor in the year related wholly to statutory audit fees of £8,130 (2020: £8,523).

6. Net income / (expenditure)

Net income / (expenditure) is stated afer charging / (creditng):
Proft on sale of fxed assets
Depreciaton
Operatng lease costs		 2021
2020
£
£
–
,(200)
7,457
4,046
2,891
1,291

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 26

7. Staff

The average number of employees during the year was 49 (2020: 31). The average number of full-time equivalent were 39.2 (2020: 23.3).


(2020: 23.3).
Staf numbers by actvity:
Cost of raising funds
Charitable actvites
Total staf		 2021
2020
£
£
1.2
1.2
38.0
22.1
39.2
23.3

Total staff

The nature of work undertaken by staff traverses the above categories; therefore, the allocation includes an element of judgement.

Staf costs:
Remuneraton
Natonal Insurance
Pension contributons
Total staf costs		 2021
2020
£
£
882,305
562,040
64,151
29,981
15,422
11,392
961,878
603,413

No employees received emoluments in excess of £60,000 (2020: nil). Total emoluments for senior personnel amounted to £214,721 (2020: £148,104). The Charity Trustees do not receive any employee benefits.

No Trustee received any remuneration or reimbursement of expenses (2020: £nil).

8. Pension

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. Contribution payable by the charitable company in the year amounted to £15,422 (2020: £11,392). Pension contributions of £3,790 (2020: £2,845) were payable to the fund at the balance sheet date and are included in creditors.

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 27

9. Fixed assets
Valuaton / Cost:
As at 1 January 2021
Additons
Disposals
As at 31 December 2021
Depreciaton:
As at 1 January 2021
Charge for the year
Disposals
As at 31 December 2021
Net book amount:
As at 31 December 2021
As at 31 December 2020
Net book amount:
Woodland reserves:
Freehold land & buildings
Storage facilites
Other tangible assets
Motor vehicles
Equipment, fxtures and ftngs		 Woodland reserves
Other tangible assets
Total
Freehold land
& buildings
Storage facilites
Motor vehicles
Equipment,
fxtures & ftngs
2020
£
£
£
£
£
246,064
16,106
12,294
31,928
306,392
50,000
–
17,293
7,737
75,030
–
–
–
–
–		 Woodland reserves
Other tangible assets
Total
Freehold land
& buildings
Storage facilites
Motor vehicles
Equipment,
fxtures & ftngs
2020
£
£
£
£
£
246,064
16,106
12,294
31,928
306,392
50,000
–
17,293
7,737
75,030
–
–
–
–
–		 Woodland reserves
Other tangible assets
Total
Freehold land
& buildings
Storage facilites
Motor vehicles
Equipment,
fxtures & ftngs
2020
£
£
£
£
£
246,064
16,106
12,294
31,928
306,392
50,000
–
17,293
7,737
75,030
–
–
–
–
–		 Woodland reserves
Other tangible assets
Total
Freehold land
& buildings
Storage facilites
Motor vehicles
Equipment,
fxtures & ftngs
2020
£
£
£
£
£
246,064
16,106
12,294
31,928
306,392
50,000
–
17,293
7,737
75,030
–
–
–
–
–		 Woodland reserves
Other tangible assets
Total
Freehold land
& buildings
Storage facilites
Motor vehicles
Equipment,
fxtures & ftngs
2020
£
£
£
£
£
246,064
16,106
12,294
31,928
306,392
50,000
–
17,293
7,737
75,030
–
–
–
–
–
296,064
16,106
29,587		 39,665
381,422
–
–
–
–
–
3,073
–
–
–		 18,441
18,441
4,384
7,457
–
–
–
–
3,073		 22,825
25,898
296,064
16,106
26,514		 16,840
355,524
246,064
16,106
12,294		 13,487
287,951
2021
2020
£
£
296,064
246,064
16,106
16,106
312,170
262,170
26,514
12,294
16,840
13,487
43,354
25,781
355,524
287,951

Under the cost model the value of the above freehold land and buildings would have been £339,490 (2020: £289,490).

10. Debtors

Trade debtors
Prepayments & accrued income
Total debtors		 2021
2020
£
£
26,329
50,103
51,309
19,835
77,638
69,938

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 28

11. Creditors

11. Creditors
Amounts falling due within one year:
Accruals
Deferred income
Trade creditors
PAYE & Natonal Insurance
Other creditors
Total amount falling due within one year		 2021
2020
£
£
29,322
30,979
412,524
271,512
21,737
31,939
24,266
11,045
6,551
3,234
494,400
348,709

12. Capital commitments

As at 31 December 2021 there were no outstanding capital commitments (2020: £49,079).

13. Deferred income

Movement in the year:
Balance at 1 January
Amount released to income
Amount deferred in the year
Balance at 31 December		 2021
2020
£
£
271,512
193,663
(271,512)
(193,663)
412,524
271,512
412,524
271,512

Income of £412,524 (2020: £271,512) was deferred in the year; this amount comprised Grants and Fees for services where the Trustees consider the related performance will take place in future.

14. Operating leases

14. Operatng leases
Equipment, fxtures & ftngs:
Less than 1 year
2 to 5 years
Total operatng leases		 2021
2020
£
£
2,912
3,022
8,736
11,249
11,648
14,271

Lease payments of £2,891 (2020: £1,291) were charged to the Statement of financial activities in the year.

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 29

15. Statement of funds

15. Statement of funds
Unrestricted funds
Restricted funds:
Woodland reserves
Other tangible assets
Charitable actvites
Total restricted funds
Total funds		 Total funds
1 January 2021
Income
Expenditure
Transfers
Total funds 31
December 2021
£
£
£
£
£
288,859
880,819
(667,922)
(41,934)
459,822
262,170
–
–
50,000
312,170
–
15,992
–
(15,992)
–
108,945
603,873
(672,822)
7,926
47,922
371,115
619,865
(672,822)
41,934
360,092
659,974
1,500,684
(1,340,744)
–
819,914

All of the Charitable activities restricted funds above relate to particular projects and are expected to be expended over the coming years.

Transfers between unrestricted funds and restricted funds during the year related to the following.

16. Analysis of net assets between funds

Asset type:
Woodland reserves
Other tangible assets
Current assets
Current liabilites
Net assets		 Unrestricted funds
Restricted funds
Total funds 31 December 2021
£
£
£
–
312,170
312,170
43,354
–
43,354
581,562
377,228
958,790
(165,094)
(329,306)
(494,400)
(1,340,744)
360,092
819,914

17. Analysis of changes in net debt

At 1 January 2021 Cashfows At 31 December 2021
£ £ £
Cash at bank and in hand 650,794 230,358 881,152

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 30

18. Related party transactions

During the year, the following related party transactions took place:

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 31

19. Comparative statements

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 December 2020

Notes
Income
Voluntary income:
Donatons
Grants, corporates & trusts
3
Total voluntary income
Commercial trading
Investment income and interest
Proft on sale of fxed assets
Covid-19 job retenton scheme grant
Charitable actvites: Fees for services
Total income
Expenditure
4
Cost of raising funds:
Generatng voluntary income
Commercial trading
Total cost of raising funds
Charitable expenditure
Total expenditure
Net income/(expenditure) before transfer of funds
Transfers between funds
Net movement in funds and net income/(expenditure)
Reconciliaton of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
funds
Total
2020
£
£
£
14,001
,50
14,051
106,216
486,415
592,631
120,217
486,465
606,682
,969
–
,969
,878
–
,878
,200
–
,200
18,579
–
18,579
410,462
900
411,362
551,305
487,365
1,038,670
43,434
–
43,434
1,381
–
1,381
44,815
–
44,815
351,269
431,587
782,856
396,084
431,587
827,671
155,221
55,778
210,999
20,577
(20,577)
–
175,798
35,201
210,999
113,061
335,914
448,975
288,859
371,115
659,974

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 32

19. Comparative statements – continued

Statement of funds
Unrestricted funds
Restricted funds:
Woodland reserves
Charitable actvites
Total restricted funds
Total funds		 Total funds
1 January 2020
Income
Expenditure
Transfers
Total funds 31
December 2020
£
£
£
£
£
113,061
551,305
(396,084)
20,577
288,859
256,564
–
–
5,606
262,170
79,350
487,365
(431,587)
(26,183)
108,945
335,914
487,365
(431,587)
(20,577)
371,115
448,975
1,038,670
(827,671)
–
659,974
Analysis of net assets between funds
Asset type:
Woodland reserves
Other tangible assets
Current assets
Current liabilites
Net assets		 Unrestricted funds
Restricted funds
Total funds 31 December 2020
£
£
£
–
262,170
262,170
25,781
–
25,781
408,509
312,223
720,732
(145,431)
(203,278)
(348,709)
288,859
371,115
659,974

Green Light Trust Trustees’ Annual Report & Accounts for the Year Ended 31 December 2021

Page 33

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