AGM Report Audited Accounts 2023-2024
Contents Staffing Structure Committee Members Chair Persons Report CEO Report Key Services Recent Work and Future Vision Audited Accounts 2023/24
Registered Office: Community by Nature 40-42 Hertford Road Bootle L20 7DH Tel: 0151933 2363 Company Limited by Guarantee No.. 3030362 Reglstered Charity Number: 1050226 Website.. www.communit b nature.or Email: 1nfo@communitybynature.org.uk Aim: The charities maln alm is to improve the health, wellbeing and life chances of people and communities experlencing significant disadvantage in Sefton and across Liverpool City Region through community learning and support, play and forest school. Slgnificant Actlvltles: In order to achleve this aim we offer: Communlty training and support activities including youth activities Play and forest school sessions, events and programmes for children and young people Play and forest school training and support Back8round: Community by Nature (formerly Sefton Play Council) was established in March 1995 with the original aim of providing play support, training and resources for community groups working with children and young people in areas of disadvantage.
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Chair Persons Annual Report 2024 Welcome to our Annual General Meeting for 2024. Our focus this year has been supporting our community through the cost of living crisis as we witness local residents living with food and fuel poverty. It is a tribute to the amazing staff and volunteers of Community By Nature that we have embedded ourselves as an integral part of our local community and are able to offer this trusted critical support. We have had a tough year in accessing funding with many funding amounts being reduced due to unprecedented demand however as we look to the coming 12 months we remain stable and secure, and on behalf of the Board, I would like to take this opportunity to express our deepest gratitude to everybody involved in that process. I would also like to thank our funders for their support through the year in particular Children in Need, PH Holt, The Nation31 Lottery whose ongoing funding has been instrumental in ensuring our sustainability, as well as enabling us to offer tailored support services to our community through the cost of living crisis. I would like to thank all our visitors, learners, and the entire local community. Working together during this challenging financial period has highlighted the strength and depth of relationships that mean we are still able to provide such a high-quality service. We have done so much work with local children, whether its providing food and activities during school holidays, or the amazing Christmas with Santa days. All the groups that attend our centre help make it what it is, a beacon of light and support for everyone. And of course, none of these things could be achieved without our volunteers whose support is invaluable as our centre continues to develop and adapt to meet to local need at this difficult time, 1am also very Erateful to my fellow Board colleagues, who cornrnitted substantial time and energy to Community By Nature during the past year. It is much appreciated by all. Finally, Community By Nature is growing stronger all the time, due in no small way to our amazing staff team led by our CEO Kate Jameson. Never forget how amazing you als arel Thank you Jim Brett
CEOS Annual Report 2024 ThrouEhout this year our community centre is thriving as a trusted safe haven, offering essential and critical support for the most vulnerable people in our community who are living in food and fuel poverty as the cost-of-living crisis continues. Over the year, during all school holidays, we have provided play activities and trips out with a healthy meal at each session for loca I vulnerable children. Reacting to the rise in food a nd experiential poverty for children in Dur neighbourhood, we have increased our afterschool play and youth provision, offering activities, trips out and a healthy mea5 on additional term time evenings and weekends. We have facilitated a twice weekly warm hub offering advice on budgeting, benefits, keeping warm & reducing bills with free hot lunches to community members. Once again, this year we featured on North West tonight with a film demonstrating the impact of our continued support in the com m u nity through the cost of living crisis. This is excellent publicity which has helped us access funding. We conti n ue to facilitate a range of community activities including community learning programmes, social groups for resident5 Wlth mental health issues, large, themed family events, afterschool clubs, youth group5, residentials, parent and toddler groups, social group for young adult5 Wlth disabilities to develop skills and build in confidence and resilience. This year given the financial climate and demand we have found funding scarcer and more difficult to access. We received funding from PH Holt, Lottery and Sefton Council for our community activity and Child ren in Need for forest play activities and resid entials for vulnerable children in the community. All these funding streams remain invaluable to us. We have also been successful in accessing f urther funding from a range of external sources including th is year including Frank Rodgers foundation, the Police and Crime Commissioner, Violence Reduction Partnership. Thi5 year following the release of our UMU research report demonstrating the significa nt impact our forest school/outdoor learning projects have on the conf idence, resi lience, aspirations and life chances of young people, I was invited to present our research at two u niversity conferences in Liverpool. This ha5 hugely raised the profile of our forest school provision for young people. I would like to thank all our staff for their hard work over the past year, as well as our volunteers whose support is invalua ble. I would li ke to thank our committee for their va lued advice and support over the past 12 months. We have continued to strive to reach and support the most vulnera ble community members through this difficult fina ncial climate and have been extremely successful in doing so overthe past 12 months. Embedded in the heart of the local community our community centre is a hive of activity and essential support which is hugely va lued, respected and trusted by community members of all ages. We look at the future with optimism and enthusiasm as we expand our services and our reach. Kate Jameson- CEO.
What we offer..... Community Activities Community by Nature (CBN) offers a range of services and support for the local community including out of school play and forÈst school session5 and residentials for children. youth clubs, large community open day5, parent and toddler play sessions, youth Eroups for young people with disabilitie5. craft and social clubs. a family meal food take away, community warm hub social groups, a walking club, trips & outings. community gardening and growing and joinery and maintenance and a one pot cooking groups. Throughout the cost-of-living crisis we adapted our support to offer essential and critical support services (food, clothing) to meet the need5 of the most vulnerable in our community. All our activities and support services and are led by community need. During school holidays, we provide a full-time programme of play activities and trips out with a healthy meal at each session for local vulnerable children. Reacting to the rise in food and experlential poverty for children in our nelghbourhood, we have increased our afterschool play and youth provision, offeririg activities, trips out and food on addition31 term time evenings and weekends. TraTning Community by Nature offers a progression route for training from introductory community learning and play, forest school and youth programmes through to the National Open College Network INOCNI Level 1, 2 and 3 Nationally Acuedited Forest Leaders Awards. We also offer are thejohn Muir Environmental Awards which are nationally accredited awards focused on baslc environmental and conservation skills and knowledge and the Duke of Edinburgh Award5 for young people in Sefton on behalf ofsefton Youth Service. We have centre approval through NOCN for Certificate in Skills for Employment and Professlonal Developrnent- tailor made introductory learning programmes with flexibility to Incorporate forest
school. literacy and numeracy team building. personal progression, health and fitness 3nd much more. Further details of some of the training programmes we offer are as follows: Introduttion to Forest School {Level l) This programme introduces learners to the principles of forest School and provides insight into ba51C forest school activities. Level 2 Forest School Assistant Award This programme provides learners with the skills and knowledge to become a forest school assistant, assisting in the faci5itation of forest school activities and programmes. Level 3 Forest School Leaders Award This programme provides learners with the knowledge and skills to plan and facllitate forest school programmes and manage forest school sites. Playwork We offer a tallor made introductory 15-houf playwork level I programme which introduces practical play ideas, principles & practice, child centred play, building relationship5. Next year we plan to offer an Introductory Volunteering training programme accredited by Playwork Partnerships to upskill the growing number of volunteers who support our services, providing fu rther opportunity for personal progression. Workshops We offer a range of workshops including: Forest School Taster Session Fire Lighting Risk in Play Natural Arts Safeguarding Practical Forest School Programmes foi Chlldren & Young People We offer Forest school. an innovative educational approach to outdoor play and learning. The phi1050phy of forest school is to encourage and inspire children through positive outdoor experiences. Forest school consists of a series of outdoor activities which are physical, educational and conservational. Children and young people use full sized too15, play, learn boundarie5 of behaviour both physical and social. take risks and make mistake5. Our forest school sessions are fully Inclusive. Community by Natures forest school sessions aim to promote children and young peoples, self- esteem, independence, emotional resilience. team building and social skills. One of our objectives is to promote children and your)g peoples, interest in and enthusiasm for active outdoor play. Our forest School 5ession5 involve facilitating a range of activities including shelter building, team games.
tool use, building camp fires and outdoor cooking, woodland crafts, building rope structures etc. The forest school experiences we facilitate offer risk and challenge, capturing the interest and motivation of children and young peop5e. Our forest school sessions can be held on or off 51te, at one of our chosen local woodland venues. Sessionslprogrammes are available all year round for children from 3 years up to 16 year5. We can offer one off taster sessions or a forest school programme. We currently work in p2rtner5hip with primary and secondary schools delivering forest school programmes across Liverpool City Region. Re5identlals We also offer forest school and outdoor play re.sidentials for children and young people, held at a fantastic woodland setting in the Northwest. with log cabin accommodation and in the countryside in Skipton, in a larBe cottage situated in acres of woodland and green space. Team Buildln8 We offer team building workshops and residentials for workplaces. Our team building exercises are based around forest school activities and include building fires, outdoor cooking, rope structures, shelter building and more. Our team building workshops/residentials are held in one of our fantastic woodland outreach venues. All of our team building workshopslresidentials are tailored to meet the needs of the organisatlon. Room Hlre We have a large community room and large Iraining room and outdoor space avallable for hire for meetings, trainin8 etc. at a very competitive rate.
Our work over the past year.... With increased demand for essential and critical community services (food 2nd clothing) as the cost- of-living crisis continues. the past 12 months have been busy and challenging. We have facilitated foodlactivity programmes during all school holidays for vulnerable children in our community funded by Sefton Councils Healthy Activitles Fund, providing a 2-course meal, play activities and trip5 out for up to 50 chlldren who attend daily, all of which have been hugely successful. Activitie5 included forest play, master chefs, mobile zoo and trips to Knowsley Safari Park, climbing wall, Christmas Pantomime in Liverpool and much more. In response to the rise in food and experiential poverty for children in our neighbourhood. we increased our afterschool play and youth provision, offering activities, trips out and healthy meals on additional term time evenings and weekends. As part of our essential services. we facilitated a twice weekly welcome hub offering a hot meal and a warm welcoming space for our vulnerable community members to meet. At our welcorne space hub, community member5 participated in preparingi cooking and enjoying a one pot nutritious hot meal as well as accesslng advice on budgeting, benefits. saving energy etc, again supporting our community through the c05t-of-living crisis. Our extensive and high-quality community support services led to our Charity featuring on Northwest tonight. with a film demonstrating the impact our continued support has had on our local the community. This feature, being excellent publicity in demonstratin8 the value of our community services, has helped us access funding. Our Communlty Centre is now thriving with a ran8e of community activitie5 for vulnerable community members including social groups for residents with mental health issues, craft, cooking, joinery, gardening and knitting groups, large community events, out of school and holiday clubs, youth 8roups, weekend residentials for children, parent and toddler groups, social group for young adults wlth disabilities. Last year we facilltated four forest schoolloutdoor play residentials for vulnerable children and young people from our community who would not otherwise have gone on ho5iday. Staylng in the countryside In Skipton, in a large cottage situated in acres of woodland and green space, children enjoyed swimmin8 In the outdoor pool and looking after farm animals on site, waterfall trails as well as forest school activities. We continue to work in partnership with other local support services (YMCA Nightingale Residential Centre for adult5 recovering from mental health issues, youth provision, Early He5p Teams) facilitating comrnunity support activity, community learning and confidence building pro8rammes as well as social groups and trips out. Feedback demonstrated this support has had Immense Impact on social and emotional wellbeing. We have a large bank of community volunteers including some fa nta5tic young mentors who support us to plan and facilitate community activities and events. Our young mentors participate at all levels in the Charity including at Trustee level. As we head towards Christmas we have a range of Christmas events planned includinE Breakfast and Tea with Santa, community Christmas meals catered for by the Charity Food For Thought, a trip to the pantomime in Liverpool and a Christma5 show at the story house in Chester. In addition, following a hugely successful Christmas grotto event last year we have planned a biEger and better version once again this year. As in previou5 year5 we will be open over Christma5 to support the vu Inerable residents and families in our community.
Commlssions We continue to be commissioned directly by local primary schools for forest school programmes and are continuing our Mersey Forest commission leading on a community project to maintain the woodland at Griffin wood in St Helens. This 15 a 12-week project- one day per week and is an on- going contract. We plan to work on further larger sc31e bids with Merseyforest who view us as their primary delivery partner forest school projects. Forest School Training We are continuing to deliver level 3 forest school training programmes at regular intervals and have undertaken several commissions to deliver the level 3 programme for organisations and cluster groups including CRAFT in Manchester. Kirkby Sch¢)ols Partnership. UMU Research Following UMUS research and final reports on the impact of our forest school project on young people's social and emotional development, with findings demonstrating significant Impact in the confidence, resilience. motivation and aspirations of young people, thls year I was invited to present our research at two unlversity conferences in Liverpool. This hugely raised the profile of our forest school provision for young people aiid ha5 already generated further interest in our forest school programmes for disengaged young people. Bulldlng Developments We are continually developing our community centre in partnership with the local comrnunity. In the past 12 months we have further developed the indoor space and have plans and fundSng in place to fu rther develop our outdoor forest school site in Ihe new year in partnership with the local community. A very blg thank you to our funders and supporters In 2023-2024 .... Chlldren in Need PH Holt Sefton Council Liverpool Council WEAIESF Community Learning Fund Lottery- Community Fund Cash for Kids Frank Rodgers Foundation
Our Alms for 2025 To continue to develop community activity and service5 at our centre in partnership with local residents according to current need and expand the reach of our charity To continue to seek opportunities for long term sustainability particularly by applying for larger scale, longer term funding for creative community SUPPOTt services. To continue developing and promoting our forest school training including our level 3 forest school training programme, developing forest School skills workshops To review our vision, alms and objective5 and our constitutionlmemorandum to ref lect developments in vision, aims and objectives To continue to develop the physical space Ix•th indoors and outdoors at our cornmunlty centre in partnership with the local community and our service users.
REGIsfKRED COMPANY NuBER. OJ030361 (England and Wales) REGisfERED CHARITY NUMBER: 1050226 llllau4iled Fin IAI Stai tsfor rEndcd31 M. b20 B Nakn Lirni V & R Accountancy S¢rviees Li7nitcd Chartered Cetlified Accountants Croptots House Forniby Mcrseysxde L37 4AQ
ture Limited ntents of th Fin8ticial Statcmcnts fort cRr Ellded 3 arch 202 Pag¢ Report of thc TnJsl¢e5 I to 3 hvlependertt ExAmin&s RepDrt Slatcmcnt of Financi Activiti¢8 Balance Sheet Notes lo Ib¢ Finan¢ipl Ststemenls 7 10 12 Detailed st&tonnt of Financial A¢livitie5 13 14
CotnmunÈ B Nature Limited the Tn]stees for the Ycar Ended 31 Moreh 2024 ThE trustees who 4r¢ also directors ofthe ch8rity for the Pu0¢5 of the CompaDiG4 A¢t 2006, prcsent their report willi the fin8ucial statements of the tharity for Ihc year ended 31 March 2024. The Inte£S have adopted thc PTOViSiOllS of Aecout]ting RepDrting by Chariliu.. Ststcmcnt of Recommended Praclicc applicable to charities preparing iheir accouuls in &ccoi'daDce with the Financtal Rq)orting Standard applicible in the UK and Republic ofireland (FRS 102) (¢ffcctiv¢ l January 20191 OlllECTIVES AND AcfiviTIES Objectives and alms Th¢ cl)aritics main aim is to en11cC the wellbeing and life ch&nces of childrcn 8nd adults in arcas of deprivation in Sefton and surrounding loc#1 authorities by encourdwng participation in community l¢aming and support, play and forest school. Slgnificant aetmtles Thc charity strives lo achieve ils aim by providing the following services: - Play and forest school sessions. events and progrnmmes forchildrcll oDd young people. Play and forcsl s¢hool trainin¥ aTKI support. - Community training support activities including youtb 8ciiviIi&s. The ¢rn5tees have ferred to the guidaDre wntaincd in the Charity Commission's general guidanLY on public benefit when reviewing it's aims and obj¢¢liv¢s. ACHIEI VEMENT AND PERFORMANCE Charitable actlvidej The charity is grateful for the efforts of its volunteers who are involvcd in all Swvice provision. It 1$ e5tim8led that over 2,000 volunteer hours wet¢ provided during the year. The charity oifetS ttxining and progression opportunities to volunteers. FINANCIAL REVIEW PriDclpAI funding sourceg The priticipal funding sources grants from exlenwl fidIng bodirs, local authorities and &88ociateil local government agenLies together with in¢ome gcnernled from play and forest hry)] provisioty community support 8ervices, trainin room hir¢ and other charttable Mclivilics, Resetves polley Th¢ tDJstees have reviewed the reseTves of the charity. tricled R 8) to provid¢ funds which can be designated 10 8p¢eific PTojecls to ¢n8blc these projttts to b¢ Undertaken at short notice,. and b) to cover adTni9tr9¢1on fund raising and support costs wiilM)Ut which thc thrity Uld not fiction. The th8lee4 ¢on8ider it pnmlcnt that UtrICted reserves should be suffi¢ienl a) to avoid the Dece&sily of reali5ing fixed &sscts hdd for the cbarity's w and b) lo cover 3 molltbs administration, fund Taising and sUPPOrt costs. The trustccs conlinue to rnonitor and review reseTh¢s, continua51y sceking to identify and develop op]x)rtuTritics for new sources of income. Desi aled F The tsle¢S have coJ]sideted it pn]dent lo set asidc an amount that would provide for the Contrac21 redulldancy liabilities and 3 months operational cosls to coytr the ¢ontractual Dotice of jundancY prAiod for employees in the ev¢nt that thu¢ was a decaSe or withdrawal of in¢ome. Page I
omniLUIL ature Limilcd rt of the Tnjste for the Year Ended 31 Marcb 2024 I UTURE DEVELOPi¥IENTS The trustees have consid¢red continuity of the chotity for a period of12 months from th¢ date of approving thE accounts. Operational and ¢è&h flow activity is reviewed and Lnonitored by the board of truste on a regu]ar bllsis and with new sourc¢s of fllndin8 SCWTcd, the InteeS arc confid¢th of ensuring cotttinued provisTOll of the ScrviS provided by ibc Charity. The charity will continuc to d¢v¢lop its core a¢livities particularly its comrnunity. play and forest school PTovision and training. The ttvslees 3md management continue to sk and devclop opportwiities io work with similar organis&tiolls to expand ils aclivitics tIOughOut the Ioc81 area. STRUCTURL GOVERNANCE AND WAGEMENT GDvcrnlnE docuinont The cbarsty is controlled by its goveming docum1, a deed of Én( And ¢onstitules a limited company, limited by guarantee, as defined by the Compani&8 Acl 2006. Reerullment and ippolntment of nejy trustfes Applications for trusteeship are sought by adVertiSETnl. A truslc¢ is appointed at a gera1 meeting having b? rcco]nm¢nded by a serving trnstee aDd appropri&te notice Io Tuunb¢rs eli8ible lo vote has been given. A simple rnajority of mernbcrs eligibl¢ lo vote is required to apwfyint a InLgtee. Al the fitsl Annual General Me¢ting all the ttteS retired from otTiee and werc rc-clt¢d if they wisheil lo continue. At every Subsequent Annual General Mceting, third of Ihe tnLStees 8re subJ¢¢l to retireCl by rolalion. TNslees see for & Ihr¢e year period and [tY be re-elcct¢d for 8 fiher 3 years. Org#nls•donAI itruetsre The numbcr of ttwsl¢¢s shall not be less th&n thrffj and until oth¢rwise detemiined by a Genernl Meeting mIr than 10. The truslccs meet six timey a year to review sttategy and perfornMn¢¢, lo look at budgets Bnd finances fftnd operating plans of the Charity. Inductton and tr81nln£ of Dew truste¢s New lThslee5 receive inforniation packs about the charity showing the previous years fuwncial stalemenls. various offi¢ds reports, busin¢ss plans and otg8nis8lional structur¢. Ttusiees will obtain training by ¢xp¢rience of vArious funclioD*I Committee meeiing8. Wlder network Thc charity contill5 lo play an active part in all aspects play and forest school provision for children aDd yovng people of play and fOst School training in the local Area. In addilion the charity fa¢ililale5 8 range of communily SUPPDrt services for the loeRI neighboUrh(L Rtsk manmgement Thc truslecs have a duty lo identify and review the risks lo whicb the cl)arity is exposed and kn ¢nsurc appTopriate ontrols are in pla¢¢ to provide re48onAble 8ssuranc¢ against fraud and er. The tnJstKs bave reviewed the controls in Pl and #re sati6ficd that the risk% rnenlioned above are minimise(L REFERENCE AND ADMINISTRATIVE DETAILS Regfstered Company ttmmber 03030362 (England and W8le5) Reg15tered Charlty number 1050226 Reglstered offiee 4042 Hertford Road Boolle Merseyside L20 7DH Pagc 2
Communil B Nature Limit Drt of (he Truslc for the Year Ended 31 March 2024 Triistees JDBrett D Egan Mrg C A Morgans (resigned 4.5.23) K O'Bi'icn J Webb Ms R Knight Ms A FaTrell (appointed 26.4.2J) Comp#ny Secretary Mr% C: A Morgans Independent Exftmitier V & R Account8n¢y Services Limiied Chartercd Certified A¢countants Croplon House Thre¢ Tuns Lane Forn]by Merseysidc L37 4AQ Sollcltor& BIHck Norrnan 67n I Coronation RoAd Cr05by l.iv¢tpool L23 5RE Banktry HSBC B8DkPIc 107 Stanley Road Bootle Livery)ool L20 3DX Approved by order of ihc both of trustecs on 13 Nov¢mber2024 and xigned on its b¢hglf by: J D Br¢tt- TTUStee Page 3
de]Lt ExamineFs rttotheT teesof CoinmuDi B NatUTe Limited Indepeudent examlner's report to the trustees of C•mmumity By Nature Limited ('the CompAny'l I rcport to the charity ttwtees on my examination of the aecowits of the Company theyear ended 31 March 2024, Responsibilities qlld bas1$ of report As the charity's tNsle¢s of the Company (d also its direclors for the pUoseS of wmpany law) you ale respoDsibJe for Ihe prepayation of the accol¢8 in accordAllce with the requircm¢nts of the Compathies Act 2006 ('the 2006 Act,). Hoving satisfied myself that thc a¢counts of th¢ Company are not required lo be audhted undcr Part 16 of the 2006 Act and are eligible for independent examinalion, I report ITh respeet of my examination of your durity's accounts as conied out undcr Section 145 of the Charities Act 2011 (%he 2011 Act.). tn carrying out my exaJDination I hav¢ followed the Dircctions given by the Charity Comtijission UDd¢r Section 14515) (b) of the 2011 Act. Indepeudent ei¥n)Iner'$ statement I have eompleted my exarninalion. l ¢onfllm that no mattern have come to my attcntion in comection with thc examination gsving me cAuse lo believe: accounting iecords were not kept in respect of the Cowy as required by SeLtion386 of the 20D6 Acl. or th¢ accounts do not aword with thos¢ records. or tbe A¢colts do not comply with the a¢counting ttqulrem¢t of Section 396 of the 2006 Act oth¢r than any requirement th81 the accounts give a tTue and fair view which is noi a rnatter considered a5 part of an independent eXalallon. or the accounts have not prepad in 8exordanc¢ with the methods and principles of the Statemcnt of Reeommendcd Practice for Rccounling aod TCEM)ning by charities (applicable lo cl)ariti¢s preparinbi their aOUnt& ID aCcordce witb Ihc Financial Reporting StaTMlard applicable in the UK and Rcpublic Df Ire1]d (FRS 102)). I liave no con¢erns and Iwve come across no other mattcrs in conn¢¢lion with the examination to which attentiwi Should be drawn in this report in ord¢r lo enable a proper u[e[Snd]Ij ofthc accounts lo be reaEhed. G J Rw)unens FCCA V & R Aecowitsncy Services LiTS]iled Chth¢red Certifi¢d AccourttAnts Croploii House Three Tun5 Lane Forn)by M¢rseyside L37 4AQ 13 November 2024 Page 4
Communi B Nature Limit S¢aieinent of Financial etivities the Y&qr Ended 31 March 2024 31.3.24 Total 31.3.23 Total Ullrestricted RestTiCtcd fikllds fidS Notes INCOME, AND ENDOWMENTS FROM DoThations and legacies 235 235 1,052 Charitable activities Play and forest schwl provision 44.381 200.943 245.324 209,569 Olber trading aetivities Inv¢slmenl income 2.942 568 2.942 568 3,683 138 Total 48.126 2(N),943 249.069 214,442 EXPENDITURL ON Charltable attldeS Play and forest school provisiot) 11.512 220.937 232.449 247.285 NET INCOMEI(EXPENDITURE) 36.614 (19,994) 16,620 (32,843) REI c.oNcfLtATION OF FUP4DS Total fvnds brought fon¥ard 70,859 46.187 117,046 149.889 TOTAL fiufws CARIUED FORWARD lQ7.473 26.193 133,666 117.046 The notes fomi part of the8c financial stat¢ents Pw5
nee Sheet 31 March 2024 31.3.24 Totsl fimds 31.3.23 Total fijrkds Unrestrictcd Rcstri¢ted fijnds Not&% FIXEI D ASSETS Tangible asset$ 10 8,682 18.193 26.875 33,149 CURRENT ASSETS Debtors Cosh at b9 and in hand li 15.246 84,505 15.246 92.505 3,916 81.052 99.75] 8.000 107,751 84,968 CREDITORS Aniounts falling due within on¢ ye8f 12 (960) (960) (1,071) NET CUIiRENT ASSETS 98.791 8.000 106,791 83,897 TOTAL ASSETS LKSS CURRENT LtkBtLITIES 107,473 26,193 133.666 117,046 ASSETS 107.473 26,193 133,666 117.046 FUNDS Unrestricted funds Restricted fijnds 13 107.473 26,193 70,859 46.187 TOTAI, FUNDS 133.666 117.046 The ch8rilablc ¢ompany 18 entitled tsTr ex¢mption from audit under Seclion 477 of the Companies Act 2006 for the year endcd 31 March 2024. Thc membcTS hav¢ not required the company lo obtoin an &udit of its financial stat¢menL8 for Ihe ye&r ended 31 March 2024 in &c¢ord&nce with Scction 476 of the Companies Acl 2006. The tru81ees acknowledge their responsibilities for (a) ensurillg that the ch&ritablc ¢ompany keeps aecountittg tbat cornply with Seclions 386 and 387 of the Comp8niL¥ Act 2006 and prqwring fUn(la1 slalements which give a true and fair view of Hie state of uffairs of the clmritable company as at th¢ end of e&ch fUnCIal year and of its surplus or dcficit for each financial year in accordance with tb¢ requirements of Sections 394 and 395 and which othcnvise comply with thc requirements of the Companies AGt 2(HJ6 r¢latiThg to financial st*ements. so far 8pplicAble to the chlble cornpY. (b) These fillcIal ststcm¢nts have been prepar¢d in accordan¢¢ with the pfovisions applicablc ¢0 ¢h&Lltabl¢ companies subject lo the 8m811 comp8lli¢5 Tegim The finan¢i81 statemcnts werc approv¢d by the Board of Trustees and authorised for i&8ue on 13 N0mber 2024 and wer¢ signed on its behalf by: J D Brett- Tnsslce The notes forni part of these financial stst¢ments Pagc 6
Community Natt Lin)ited Nolcs to the Financ 41 StateJnLts for thc Ycar Finded 31 MarGh 2024 ACCOUNTING POLICIES BA51s of prepariuE ihe finanelal statemeDts The FanCIal statements of the charitsble company, wbicb is a public beDefii eniity undcr FRS I02. have been prq)arcd in accordBDce with thc ChaTilies SORP (FRS 102) 'Ac£ounting aiid Rq)Drting by Charities.. Stslement of Recothrncnded PTa¢tice applicable to clwities pffpaEing tbeir accounts in accordonce with the f4inancial Rcporting Standard applicable in the UK and Rcpubli¢ of treLand (FRS 102) (effective l Jonuary 2019),, Financial Reporting Standard 102 'The Financial RewlnE Sthndard Bpplicablc in the UK and Republic Df Irelaiid, and the Companie$ Act 21kn. The financial slatements have beell prepared under the hL8torical c()st convcntion. IrLcome All income i& recognised in the Statcmeot of FiEhan¢iAI Activities once tlic cb8rity has entitlement to tb¢ fiwd5, it is probabl¢ that the incoine will be reccived and tlie amount can be mcosllred reliably. Eipelldlture Ligbilities reco]sed as expenditw¢ as 0 8s the 8 legal or cou51tudive obligation committing Ib charity to ihat cxpenditure, it is probable tha¢ a tTansfer of onoMiC benefils will b¢ required in settlemenl and the amount of the obligation can be MSUred Tclijbly. ExpcndiliuE is accoiinted for on gn accruals basis attd ha% been classified under hcad4ngs that aggregate all cosi r¢lalcd to th¢ category. Where costs ¢annot be directly attributed lo particulyr heading8 they have be¢n allocated to a¢tivilies on a basi8 consislcnl with Ihc use of resourccs. Tangffiblc fixed assets D¢prccialion is provided at Ihe following anllual rale5 iti order io wrst¢ off each ass¢t over its eslimaied useful lif¢. Play equiptllenl Fixllw¢s and fittin8S Motor veht¢les Offic¢ equipment 200/0 on co81 I/0 on cost 10/0 on cost TaxAtlon The charity is cxempt from coq>oration lax on its charithble aciivities. ruDd Rccouniln Unre&trided funds ¢an be uyed in accordAnce wilh ihc cbgrilable obie¢tive5 Bt the discretion of thc trustees. Restricted tknjds can only bc used for pariicular restricted pwposes withiti the Dbje¢ts of the charity. Restrictions ar15e when specified by the donor or wheth fillvls are raised for particulortejtricted purposes. Further ¢xpl&oatioD of the nature and purtM)se of each fumd is includd in the notes to the fiftancial slatcments. Pension coyt5 and other ptsst-retlrement benellts The charitable company Opera1 a defined contribution pe$lOn schemc. ContTibvtions payable to the chatitable companVs pcllsion scheme are charged to the Statcment of Fin•n¢ial Activitics in the pcriod to wbich they relate. PxEe 7 continucd...
Coinmunit tj Nature Lim tc to the Financial Si.atements- continlled for the Yeai. Elided 31 March 2024 DOIYATIONS AND LECACIES 31.3.24 31.3.23 Donations 235 1,052 OTHER TRADING AcfiviTIES 31.3.24 31.3.23 Room hire income Catering income Other income 2,942 2.573 790 320 2.942 3,683 1Tr4VESTMEIYT If4COME 31,3.24 31.3,23 Deposit account int¢Kst 568 138 INCOME FROM CHARITABLE AcrtVITIKS 31.3.24 31.3.23 Activity Play amd ftyest school provision Play and forest school provision Forest school training Grants 44,381 200,943 25.300 184,269 245,324 209,569 GllIS ¢c)ved, included in the abov4 av¢ as follow8: 31.3.24 31.3.23 Sefton CVS Steve Morgan Foundation BBC Children tn Nced 8.500 9.(M)O 17.412 61.220 14.919 19,9110 25.OCrtl 68,065 8,000 Nalion81 Lotlery PFI Holl Foundation 23 Comn)unity Foundation Holiday aod Activitie5 Food Progrdmmc Asda Ford Platinum Jvbil¢¢ Fund m¢eyStde Youth Association FIank Rogers LiYerpoo5 Environment Fund Community found&lion Seftoll Council Police Crime Fvad 24,988 33,000 300 2,950 500 31.500 2,250 14,988 14,650 20,000 200,943 184,209 Page 8 Continued...
BNalllre Limited Note to the Financial Sthiements- 01 the Year ]ded 31 MaT¢h 2024 ntinu SUPPORT COSTS General support costs GovemaDLe costs FinAThce Totaly Play and forest school provision 92 30.797 2,160 33,049 NET INCOW(EXPENDrruRE) Net incomel(expeThditure) is $t•ted afterch8rgln(¢reditlg). 31.3.24 31.3.23 Depreciation- owned assets 6274 6,275 TRUSTEES, REMUNE, RATION AND BEIYEFITS There were no tNsteu' retnuner8tion or other benefits for the y(*r ¢ndcd 31 March 2024 nor for thc year cnded 31 MaTch 2023. Trllstee8' tzpenses There w¢re no trustees, expenses paid for Ihc y¢8r ended 31 March 2024 nor for th¢ y¢Jr eDded 31 March 2023. STAFF COSIS The averag¢ monthly number of employees during the ye8r was as follows: 31.3.24 31.3.23 Charitable a¢livilies M8ttaEemeDI and administration No employees received ernoluments in excess of £60,000. io. TANGIBLE FIXCD Assls Fixr¢S and fitting8 Play equipmeol Motor vehicles Off(ce ¢quipment Tot818 COST At l April 2023 and 31 Ma 2024 19,464 37.221 25.990 67,182 149,857 DEPRECIATiof4 At l April 2023 Charge for year 19.464 26.493 3,228 5.198 2.599 65,553 447 116.708 6,274 At 31 Marcb 2024 19,464 29,721 7,797 66,000 122,982 NET BOOK VALUK At 31 March 2024 7.500 18.193 1,182 26,875 At 31 March 2023 10,728 20.792 1,629 33,149 Page 9 continued...
CotDmuni.tLBLNature - continued forthe Year Inded 31 March 2024 ii. DEBTORS: AMOUNTS FALLING DUK WITHIN ONE YEAR 31.3.24 31.3.23 Trade debtors Othcr debtors 520 3,396 10,646 15,246 3.916 12. CREI DITORS: AMOUNTS FALLING DUE THIN ONE YEAR 31.3.24 31.3.23 TrF4de credito Accruals and defwred income 900 960 960 1.071 J3. OVEM&Nr r¢UNDS Ncl movement in fidS At 31.3.24 Ai 1.4.23 Unrc5trlcted funds General fimd 70,859 36,614 107,473 Restrieled fund5 BBC Children lrt Need National LAJttery PH Holt FouAdauoTh Holiday A¢livities and Food Progrnrnme 43.207 2,980 (25.014) (2,980) 4,000 4,000 18,193 4,000 4,000 46.187 (19,994) 26,193 TOTAL FUNDS 117.046 16,620 133,666 Page 10 COTLtinued...
Communi ature Limilcd Notes to the r. ckal St tcrnents- continued for the Y¢ar Ended 31 March 2024 13. MOVEMENT FUNDS- eontiDued Netmovun¢nt in fimd& included in the above a as follow& Jncoming resources Resources Movement cxpendcd in fimds Unrestrlcted funds General fund 48.126 (11,512) 36.614 Reslrlcted funds BBC Childrcn InN¢ed WEAIESF National Lottery Pl.1 Holt f4oundalion Holiday Aelivities and Food Programme Sefton CVS Frank Rogers Liveryool Environment Fund Merseysid¢ Yoiith Assciation Sefton Council Community FoundRlion Poli¢e Crimc Fulld {25,Ol4) (25.000) (71.045) (4.000) (27,500) (8.500) (5.000) (14,988) (2,250) (20,000) {14,650) (2,990) (25,014) 25,000 68.065 8,000 ji.soo 8,5 (2.980) 4.000 4.000 14.988 2,250 20.000 14,650 2.990 2(Kl,943 (220.937) (19,994) TOTAL FUNDS 249.069 (232,449) 16.620 Compar*tlves for moycment In (und8 N¢t niovem¢nt in fijnds Al 31.3.23 At 1.4.22 Unrcstri¢led funds Gencrdl fijnd 85,884 (15.025) 70,859 Re$tricled fullds Steve Morgan Foundatio BBC Clulthcn In N¢cd Youth Endowment Fund Nation&1 Loltery PH Ilolt Foundation 23 Community Foundation C8sh4Kid3 6,692 28,599 1&504 {6.692) 14.608 (16,504) 2,980 (9,240) (1,470) {1.500) 43,207 2,980 9240 1.470 1.500 64,005 (17.818) 46,187 TOTAL FUNDS 149.889 (32.843) 117.046 PaEell ¢ontinu¢d...
Communi B Naturc Limited otes lo ihc Findn I Sfatemcnls- foi. the Year Endcd 31 March 2024 ontinue 13. MOVEMENT IN FUNDS- tonllnued Ci)mp4ralivc nel movement in fithds. included in the aix)vc are as follows.. Incoming re8oiJrces Rcsowres xpendcd Movement in fu]Jds Unrestrlct¢d fllnds General fund 30.173 (45,198) (15.025) Rutrictcd fund8 Steve Morgan Foundalion BBC Cliildren l¢iNeed Youth Endowjnenl Fund 17.412 61,220 (24.104) (46.612) (16,504) (14,919) (17,0001 (9,240) (26,458) (1,500) (33,000) {300) (2.950) (9,000) (500) (6,692) I4,608 {16,504) 14,919 19,980 National LDttery PH Holl Foundation 23 Cummunity Foundation Cosh4Kids Holiday Activities and Food Programme Asda 2,980 (9,240) (1,470) (I,soo) 24.988 33,000 3(K) 2,950 Sefton CVS Platinum Jubil¢¢ fiund 500 184269 (202,087) (17,818) TOTAL FUNDS 214.442 (247,2851 (32.843) 14. RLI LATED PAR'fY DISCLOSURES Tl)ere were no r¢lat¢d party trwjsactions for the Ye8r¢lld 31 m?h 2024. Page 12
B Naturc Li ctsil¢ tstement of Financial Act viti for the Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND Ef4DOWMCI NTS Donations legrdcie Don4LIio 235 1,052 Other tradlng actlTAties Room hirc income C&terillg illcotne Otbei itLcom¢ 2.942 2.573 790 320 2.942 3,683 Investment Ineome Deposit account intu&4t 568 138 Charlt4ble activitleg Forest school training Grants 44,381 200,943 25,300 184269 245,324 209,569 Tot41 incoming regourcts 249,069 214.442 EXPENDITURE Chorllxble AedvitleB Wages Social security Pensions Rates and watcr Insurance Lighi and hcat Project cxpcn8es FO91 school ¢xp¢nses sS1Onal staff Training costs 93,982 3,525 5.344 1,171 7,434 12,663 25,936 6.160 40,081 3,104 111,688 4,891 5,733 1,303 7,393 30,276 1,707 28.965 1,312 199,400 199,912 Support cost8 Flnance Bank ¢harges 92 93 Gelleral support cSt5 Volunteer expenses Motor and trav¢1 expeDS& Tclcphone Postsgc alkd 5t&tionery CaiTied forward 1,849 8.043 1,19l 6,689 916 1,119 9,915 2,293 l2,885 This page does not fomi part of the statutory financial st2tements Page 13
ommuIii B Natur¢ Limited Detdiled tate¥nEnt of Financial A for the Year Endcd 31 March 2024 vities 31.3.24 31.3.23 General support Costs Brought forward Catcring Cleaning Repairs knd teWaIS Sulldries Depreckation of tangible fixed tksscts 12.885 9,915 3,199 3.317 6,129 2.191 6,275 17.1101 2.086 6.275 30,797 41.520 GtsvernAiice rosts Profcs8ionol f¢e$ AccDuntsncy fees Legal fccs 1,2 960 1,200 960 2,100 5.760 Total resour¢es expendcd 232,449 247.285 Net IncomeJ(cxpcndltur¢) 16,620 (32,843) This paEe doe5 1)ot fomi partof th¢ ststutory financial statements Page 14