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2021-03-31-accounts

Annual Report

Including Trustees’ report and financial statements 2020/21

Earthworks St Albans

Registered charity number 1067139

Company Limited by Guarantee 3307683

Foreword

Bianca Badham, CEO

In what was a particularly challenging year globally, it has been a privilege to work alongside our Earthworkers, volunteers, trustees and staff to continue to connect as a community, despite the challenges of Covid-19.

This year we have seen the resilience of our

Earthworks community at its best and I’ve been blown away by the innovation, adaptability and personal resilience shown by all involved, as well as the considerable support received from individuals, local businesses and organisations in our wider

community. Our gardens have continued to nurture the wellbeing of our Earthworks community and digital innovations have brought the benefits of social and therapeutic horticulture and nature appreciation into the homes of those who could not be with us on site. We look forward to the year ahead, confident in the strength of our community to continue to grow through the pandemic and beyond.

James Burstow, Chair of Trustees

The Board has overall responsibility and accountability for everything Earthworks does. We ensure that Earthworks is well governed whilst doing what it was set up to do. The Charity Commission publish guidance on this topic known as The Charity Governance Code. Over the past few months, the Board have been working through a self-assessment exercise to establish what we do well and what we could do better.

Our 2019 three-year strategic plan set out what we wanted to do to improve Earthworks. This included items such as developing the new Constitution and improving financial systems. With the onset of the pandemic, we had to revise our priorities and in July 2020 we established a replacement 12-month strategy. This took the form of a new risk

register, financial scenario planning, the creation of a strong staffing structure, and a digital strategy. Work has progressed very well on the implementation of this plan.

For some time the Board had wanted to renew and update the Governing documents to reflect current legislation and best practice, allowing Earthworks to operate in a more efficient manner. We were very grateful to Niall McAlister and his colleagues at CMS Law who produced amended Articles of Association (Constitution) at no cost to Earthworks. Whilst this new Constitution dispenses with the need for an AGM, we will ensure that we continue to welcome engagement and input from staff, Earthworkers, volunteers and supporters in a meaningful way.

This year we have had quite a turnover of trustees. Leaving us were Gaynor Cashin, Christopher Eridani Ball, Alistair Holland (Treasurer), Philip Minor, and Pallavi Rose. We thank them all for their contribution to Earthworks, in some cases over many years.

We have been very fortunate in being able to recruit some excellent new trustees to maintain and improve the strength of the Board. We welcome Peter Kordel (Treasurer), Jess Moore, Rebecca Sumner Smith, and Nina Vinther.

As always, my thanks go to my fellow trustees who together form a strong team despite changes in membership, the wonderful staff who work so hard in very difficult circumstances, all volunteers, Earthworkers and supporters. Together we will maintain and enhance the wonderful spirit of Earthworks. It is an honour to be your Chair.

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Legal and administrative information

Earthworks St Albans (A company limited by guarantee) Charity number 1067139 Company registration number 3307683 Address and registered office Earthworks Hixberry Lane St Albans Herts AL4 0TZ Trustees James Edward Burstow Carmen Nevado Angela Pankhurst Christopher Derek Eridani Ball Resigned 18/08/2020 Philip David Minor Resigned 18/08/2020 Alistair David Holland Resigned 03/09/2020 Gaynor Anne Cashin Resigned 31/12/2020 Pallavi Rose Appointed 28/04/2020 Resigned 31/10/2020 Mary Elizabeth Webb Appointed 28/04/2020 Peter Kordel Appointed 03/09/2020 Nina Mai Vinther Appointed 10/11/2020 Jessica Moore Appointed 26/01/2021 Resigned 29/06/2021 Rebecca Sumner Smith Appointed 18/03/2021 Philip Royston Leach Appointed 19/07/2021 David Douglas Cole Appointed 23/09/2021 Accountants Morgan Rose 37 Marlowes Hemel Hempstead Herts HP1 1LD

The trustees present their report and the financial statements for the year ended 31 March 2021. The trustees, who are also directors of Earthworks St Albans for the purposes of company law and who served during the year and up to the date of this report are set out on page 3.

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Purpose and Aims

Our charity’s purposes - consistent with the objects contained in the company’s constitution - are to:

Benefit the public by fostering communities and inclusion.

Focus on those with learning disabilities or mental health issues.

Provide learning and meaningful work opportunities in horticulture and land-based skills at our 3.5 acre eco site and in the wider community.

The aims of our charity are to use green care to nurture people to develop skills, build confidence, boost health and wellbeing and promote inclusion.

Structure, Governance and Management

Earthworks is a registered charity and a company limited by guarantee. It has a Board of Trustees that is responsible for the overall governance and strategic direction of the charity, its financial health, the probity of its activities and developing the organisation’s aims, objectives and goals in accordance with the charity’s memorandum and articles of association and legal guidelines. The Board uses the Charity Governance Code for small charities to ensure good governance.

The current Board is made up of volunteers with a range of different backgrounds, professional experience and expertise to enable the Board to govern effectively. Trustees are all volunteers and receive no payment. Nominations for Trustees are made to the Board for approval. Trustees are supported through an induction programme and Earthworks welcomes local applicants from the community and encourages people from diverse backgrounds to join the Board.

Trustee meetings are held approximately every 6-8 weeks. The CEO attends the Board meetings, contributes progress reports and work with Trustees on the strategic plan. The Board delegates operational responsibilities to the CEO. Our service users (Earthworkers) and volunteers are able to contribute their ideas and feedback at quarterly Project Group Meetings.

Results

The results for the year are set out in the statement of financial activities on page 17. The trustees consider the net movement of funds to be satisfactory.

Equal Opportunities

As responsible employers, the trustees have approved a number of policies relating to equal opportunities, health and safety. These policies are reviewed at least annually.

Reserves Policy

The trustees have agreed a policy whereby funds not committed or invested in tangible fixed assets held by the company should be maintained at a level sufficient to pay staff costs for one calendar year. This policy allows for a possible reduction in income, as well as a lack of fund-raising success in any particular year, and so would allow the charity to continue its activities at the current level for some months. The trustees will review the policy annually.

Risk Review

The trustees have considered the risks to which the charity is exposed, and have established systems for mitigating those risks. External risks have been minimised by the adoption of an ongoing monthly review and appraisal policy, which includes a policy for securing funds from a wide range of sources. Internal risks are minimised by implementing procedures for authorising transactions and projects, and for ensuring consistent delivery for all operational aspects of the charity. The trustees will review these procedures periodically.

Related Party Transactions

There were no related party transactions during the year (none in 2020).

Political and Charitable Contributions

The company made no political or charitable contributions during the year.

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Safeguarding

Safeguarding the Earthworks operation is a governance priority for the Trustees. The Earthworks CEO Bianca Badham is the designated Safeguarding lead. Our fundamental belief is that everyone at Earthworks - our Earthworkers, staff, volunteers and our visitors - has the right to feel safe and protected from any kind of abuse. We review our safeguarding policy and training plan annually.

Public Benefit Disclosure

The Board has referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. The trustees refer to public benefit throughout this report.

Statement of trustees' responsibilities

The trustees (who are also directors of Earthworks St Albans for the purpose of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company law requires the trustees to prepare financial statements for each financial year which 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 proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption.

On behalf of the board

Peter Kordel Treasurer/Trustee

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About Earthworks

The Natural Place to Grow

Earthworks St Albans is a charity which offers Social and Therapeutic Horticulture and nature-based activities for people with learning disabilities. Our work and our eco-gardens nurture people to develop skills, build confidence, boost health and well-being and promote inclusion.

Earthworks provides day opportunities for people with learning disabilities, who are known as Earthworkers. Earthworkers, volunteers and staff learn and work together to manage 3.5 acres with a focus on sustainability, organic horticulture and traditional countryside skills. Our site encompasses ornamental gardens, allotment market gardens, a heritage orchard, woodland, pond habitats, wildflower meadow and polytunnel, all centred around our oak-framed eco-building.

With a stall at the monthly St Albans farmers’ market where we sell our produce and open days and workshops throughout the year, Earthworks engages the wider community to champion inclusivity, learning and sustainable living.

Earthworks as a Green Care provider

People of all abilities learning and working together towards a greener future

Green Care is an umbrella term for interventions that use structured nature-based approaches to work with clients who have a defined need. In Green Care interventions the practitioner, the individual and the natural environment contribute to the positive changes experienced through meaningful activity.

Examples of Green Care interventions include Social and Therapeutic Horticulture, Care Farming, Animal Assisted Therapy and Ecopsychotherapy.

Green Care interventions provide a quality service that is both effective and cost effective in that they provide multiple outcomes simultaneously with the interaction of the three elements – nature, social and meaningful activities (Dr Rachel Bragg, Care Farming UK).

What is Social and Therapeutic Horticulture (STH)?

“Social and therapeutic horticulture is the process of using plants and gardens to improve physical and mental health, as well as communication and thinking skills. It also uses the garden as a safe and secure place to develop someone's ability to mix socially, make friends and learn practical skills that will help them to be more independent.” Thrive (www.thrive.org.uk)

At Earthworks our staff practitioners are multi-skilled, having a working knowledge of social care and horticulture / land-based

skills. Earthworkers are supported to meet their aims as well as overcome difficulties and problems in a holistic way, improving general well-being. In this ‘helping role’ our practitioners do not provide formal psychotherapy or counselling.

Horticultural therapy is distinct from Social and Therapeutic Horticulture in that it centres around a predefined clinical goal, similar to occupational therapy.

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STH and Nature-Based activities at Earthworks

Our therapeutc actvites take place in a natural environment, harnessing people’s nature afnity with well researched benefts on health and well-being.

Key components of the theories behind what we do at Earthworks

Our actvites are interactve, experiental and stmulatng and have many atributes in common with paid

Active and interactive – plants, people and nature

an Earthworker rather than a ‘service user’

Productivity in an environment that is not pressured

Opportunity for Earthworkers to take home and eat the produce from their individual plots

Valuing people by meetng the needs of the individual, ofering choice and control.

Social skills development

A sense of connection

Working with people of different ages and abilities for a common purpose

Engagement with the local community

Routine, structure and a sense of belonging

Having a say and being heard —engagement in the development of Earthworkers e.g. project group meetings

The person-centred approach originates in humanistic psychotherapy with the work of Carl Rogers in the 1950s. This approach centres around the concept of individuals’ innate “actualising tendency”, a drive towards fulfilment of their personal possibilities and relies on three core

Empathy – to feel, sense and experience the world from another’s perspective, understanding their personal meanings without judgement

– Unconditional positive regard to fully accept individuals and their experience of the world

Congruence – to be genuine or “real”

Individualised outcomes – goals met / distance travelled for an individual

Collective outcomes – project / programme evaluation

Health, social, educational, developmental

In the person-centred approach the individual is the expert; we provide the environment and support to help people achieve their aspirations.

The person-centred approach in social care emphasises choice and control. Care is personalised, coordinated and enabling, with the person at the centre treated with dignity, compassion and respect.

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Our Earthworkers

Earthworks provides 60 regular weekly placements for adults with learning disabilities across the week. Some individuals attend more than one placement per week, with Earthworks currently supporting 43 individuals. Referrals to Earthworks can be made by prospective Earthworkers, their carers or social care professionals, with the placements being commissioned under the umbrella of ‘day opportunities’ through Hertfordshire County Council’s Adult Care Services (HCC ACS).

Earthworker Support and Covid-19

Many people with learning disabilities experience health inequalities and are at high risk from Covid-19. Throughout March 2020, increasing numbers of Earthworkers opted to stay at home and stay safe and did not attend Earthworks. As the community infection rate rose and when lockdown began, we took the difficult decision to close our site to Earthworkers and volunteers, effective from 23 March 2020. Although lockdown was a difficult time for our Earthworkers, their families and carers, Earthworks’ staff rose to the challenge of adapting our services to support Earthworkers remotely at home.

With our Stay at Home and Grow project, funded by HCF’s Coronavirus Relief Fund, we delivered growing packs to Earthworkers at home and supported activities through daily virtual tea breaks, postcards from our gardens, weekly phone calls and journaling projects .

Our activities maintained a sense of purpose, learning, community, and social interaction during a stressful and isolating time, and were celebrated by Earthworkers, carers and families.

To enable a safe return to site in June and July 2020, we secured funding and support to adapt our site and services. We installed additional sheltered work spaces, hand wash sinks and sanitiser stations and adhered to strict Covid-19 policies and procedures including 2m social distancing and increased cleaning and hand hygiene. We sectioned the site into three work zones and purchased pinch point mirrors and individual issue items.

In line with the 2m social distancing requirements in care

services, we adapted to offer Earthworkers half a day at Earthworks in place of their usual whole days and worked in 1:2 support ratios to ensure social distancing and safe shared use of the site.

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Our Volunteers

Earthworks is supported by volunteers in a range of valuable roles across the organisation, including as trustees, site-based volunteers, events / markets volunteers and expert consultants.

This year our volunteers adapted to new ways of Covidsafe working and were instrumental in getting our site back up and running after the first Government lockdown and keeping the Earthworks spirit alive. With the dedicated attention of our volunteers, the allotment gardens have never looked better! We would like to express our appreciation to the wonderful volunteers who give their time, skills and expertise to empower us to improve the Earthworker experience, develop the site and grow as an organisation.

Our Staff

Earthworks employs a small team of staff to meet the operational needs of the organisation. In May 2020 Stephen Pike stepped down from his Joint Project Leader role and we restructured, appointing Bianca Badham as CEO and Stephen Pike as deputy CEO. Kate Mackay has continued in post as Fundraising Development Manger, successfully navigating the pandemic’s impact on the fundraising environment.

Our Earthworker support staff have adapted and innovated to continue to provide high quality support to our Earthworkers through a difficult year, working outdoors in all weathers, keeping to strict infection control measures and keeping our site and activities running throughout the pandemic. Coordinators Michele Seymour and Angelina Jenkins have

remained in post and we have said goodbye to Harriet Stebbens, who relocated out of the area in December. Harriet originally joined Earthworks as a placement student before returning to employment at Earthworks in 2017. We were able to bid her a fond farewell at our virtual Christmas party.

Due to the impact of the pandemic, our Placement Project Workers Kira and Elizabeth left Earthworks a couple of months early at the end of May, achieving their “year in industry” award as part of their undergraduate studies.

In October we welcomed Steven Shelley to our staff team. Steve is a longstanding member of our Earthworks community, having previously served as a trustee and more recently as a volunteer on site, we are delighted to welcome Steve in the new capacity of Support Worker.

In March we welcomed Susi Williams to the staff team as a Support Worker. Susi is a longstanding associate of Earthworks through her work with disability groups in St Albans, we look forward to bringing her wealth of experience in learning disability engagement to the team.

Recruitment of administrative support was paused due to the unknown financial landscape as we navigated the pandemic, with administrative tasks being undertaken within the wider staff team.

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Events

Unfortunately the planned schedule of events to celebrate our 25th year was paused due to the pandemic and restrictions on gatherings. In order to celebrate with our community we accelerated digital developments and took many of our events online.

Virtual Open Garden

In May, our Virtual Open Garden took the place of our usual in-person event. The virtual event created a buzz on social media, and generated donations. The day included a virtual tour, and two videos about Earthworks, created by Earthworkers and Deloitte staff as part of our partnership with Deloitte. Also on the bill were performances from the Purple All Stars and Alison MacFarlane and friends, videos from Earthworks staff about how to grow pea shoots, and take part in No Mow May, and messages of support from the local community.

Annual celebration and AGM

Our annual celebration and AGM moved online this year. The event was very well attended and enabled us to reach those who might not have been able to attend in person. Alongside our Earthworks community and supporters, we were delighted to be joined by the High Sherriff of Hertfordshire. We shared photo and video content depicting developments and highlights from the previous year, which brought the unique Earthworks spirit to the virtual event.

Earthworks Marathon

Staff, volunteers and Earthworkers set out to walk in their homes, gardens and parks to contribute to an entire marathon, and, together, ended up walking the equivalent of more than two marathons! This event was a great way to stay active during lockdown, and to raise much-needed funds for Earthworks. Thank you to everyone who walked, supported each other, and sponsored our walkers.

Earthworker and Volunteer Parties

Our Halloween and Christmas parties moved to Zoom this year. Earthworkers, volunteers and staff enjoyed the usual fancy dress and festive elements of these celebrations and the jokes segment proved to be a firm favourite at both! At the Christmas party we were able to share a sing-a-long introduced by Santa, who also presented the 2020 achievement certificate to Earthworkers. Individuals received their certificates and gifts back on site or via doorstep visit.

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Polar Bear Plunge Sustainable Icy Bucket Challenge

Earthworks’ annual challenge event, the Polar Bear Plunge, rose to the challenge of lockdown and invited supporters to celebrate the New Year by plunging at home in a Sustainable Icy Bucket Challenge. To ensure sustainability, water use could be offset by foregoing a shower, but many supporters chose to plunge in ice-topped rainwater – including Daisy Cooper MP, and one experienced swimmer even plunged in the river.

Young veteran plunger Stanley won the Plunge’s fancy dress competition. After his trip to Australia to see relatives was cancelled, he decided to plunge in his holiday clothes and sunglasses! Stanley won £100, sponsored by Affinity Water, but bravely offered the funds back to this year’s Plunge charities.

The Plunge raised a total of £968.70 plus Gift Aid. As this year’s guest charity, Youth Talk received 30% of this income. A huge thank you to all who kept the Polar Bear Plunge spirit alive in lockdown, whether you plunged, sponsored someone to plunge, or shared the social media posts! If you would like to follow the Plunge, you can find our social media accounts at www.polarbearplunge.org.uk

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Project Group Meetings

Our quarterly Project Group Meetings are an opportunity for everyone at Earthworks to record their contributions, share ideas and help shape the development of Earthworks. We adapted and ran these virtually on Zoom during lockdown and in small groups when back on site.

----- Start of picture text -----
This year we have progressed these PGM ideas:
Sponsored Getting back to New “better”
walk site safely toilets
----- End of picture text -----

Our new flushing toilets

Bunting: adding colour

to social distancing

In the summer we appealed to the local community to support our Covid -19 site adaptations by donating bunting. We received an

incredible response and used the bunting to create work zones in our gardens. We would like to thank everyone who contributed and brought some colour to our social distancing.

Following requests in our Project Group Meetings for improved toilet facilities we developed a twophase plan for replacing our old, inefficient composting toilets with a flushing alternative that would still be true to our sustainability ethos.

Grants from the Screwfix Foundation, HCF and the Neighbourly Charitable Trust, alongside donations from supporters, all contributed to funding phase one of our new toilets build, connecting us with the mains sewerage system and upgrading our existing toilet block with new units and plumbing, which was completed in early 2021. Thank you to everyone who supported this much-needed and exciting project!

Watch this space for phase two, which will include the addition of a rainwater flushing system!

Hertfordshire Care Awards

On Friday 20 November HCPA’s Hertfordshire Care Awards were live broadcast on YouTube. The efforts of staff and care services across the county were recognised and a heartfelt video of Earthworkers

thanking the staff team for their support was included in the celebrations. Earthworks’ Hertfordshire Care Award recognises the hard work and dedication of our wonderful staff team during the pandemic.

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FARTIIWOEKS EA"RT+IWORKk Donate at: www.earthworksstalbans.co.uk Or text EARTHWORKS to 70085 to donate £5 Texts cost £5 plus one standard rate message. 13

Thank you to our community

We are grateful for the support of many organisations and individuals in our wider community. Thank you all for supporting Earthworks at a time when we are most needed, but which has been especially difficult for so many.

Community fundraising Corporates Grant funders Round Table Deloitte Abbey Mission St Albans Friends of the Earth Tony Gee Hertfordshire Community Radio Verulam Morgan Sindall Foundation Neighbourly Charitable Trust Lewis and Rhys Wynne and Blackdog friends Tesco’s Carriers for Causes Affinity Water Sandridge WI Screwfix Foundation Aylett Nurseries Cranbourne Masonic Lodge St Albans District Council Ember Designs Soroptimist International St Herts Valley Clinical The Print Shop Albans Commissioning Group Total Legacy Care Councillor Dreda Gordon Charities Aid Foundation Waitrose & the John Lewis Purple All-Stars Colney Heath Parish Council Partnership Alison MacFarlane and friends Hertfordshire County Council John O’Connor PayPal Giving Fund Ye Olde Fighting Cocks Carpenter’s Nursery Smallford Farm Shop

Deloitte Five Million Futures Partnership

Deloitte continue to have a huge impact for Earthworks. Local staff from the St Albans raised an incredible £2,850 through creative virtual fundraising including a 12 Days of Christmas competition, and a further £2,500 was donated from Deloitte’ central team. Earthworks was able to take advantage of a free coaching session through We Are Futures, and Deloitte’s pro bono work helped to establish our Gift Aid claiming system, which will continue to have a positive financial impact into the future.

In 2021/22, our partnership is looking forward to a Deloitte staff member riding for Earthworks in the Ride Across Britain, further Christmas fundraising and digital pro bono work.

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Lewis and Rhys Wynne and friends challenge

In February, supporters Lewis and Rhys Wynne and their friends in St Albans and Germany were supposed to be on a trip to St Albans’ twin town Worms in Germany. Instead, together they ran or cycled the equivalent distance of their return tip (926 miles), raising funds for Earthworks. They smashed their original target of £1,000, reaching a final £2,664 plus Gift Aid. Huge thanks to everyone involved for their incredible effort and support, which was a huge encouragement to us all as well as having a practical impact.

Christmas Campaign

Our Christmas campaign was a great success, raising just under £2,000, and partly match-funded by Affinity Water. These donations were especially appreciated at such a difficult time for all. Thank you to everyone who supported this campaign.

Looking Forward

As we move into the 2021-22 year, the coronavirus pandemic continues to present all charities with unanticipated and unprecedented challenges. Our Board and senior leadership have re-prioritised the elements of our strategic plan to account for the changing external environment. We will continue to work reflectively and responsively towards our strategic aims of developing the Earthworker experience, supporting and developing our workforce and improving our governance. Alongside unexpected challenges, we anticipate a number of exciting opportunities this year, many catalysed by the pandemic. We look forward to further developing our digital strategy, diversifying beneficiary opportunities and working with HCC to develop our social care services under the new framework agreement for community opportunities.

Our Earthworkers are valuing their time spent onsite engaging in activities, however while coronavirus restrictions remain in place we are unable to welcome the general public to the site. We will continue to engage remotely and virtually in innovative and novel ways, to share the magic of Earthworks with those who cannot be with us. To make the most of this please follow us on social media.

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Annual Accounts

For the year ended 31st March 2021

Accountants' report to the trustees on the unaudited financial statements of Earthworks St. Albans.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Earthworks St. Albans for the year ended 31 March 2021 which comprise the statement of financial activities, the statement of changes in equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practicing member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/ en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Earthworks St. Albans, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Earthworks St. Albans and state those matters that we have agreed to state to the board of directors of Earthworks St. Albans as a body, in this report in accordance with the ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Earthworks St. Albans and its board of directors as a body for our work or for this report.

Respective responsibilities of the trustees and auditors

As described in the statement of trustees' responsibilities the company's trustees (who also act as directors for the charitable activities of Earthworks St. Albans) are responsible for the preparation of the accounts, and they consider that the company is exempt from an audit. It is our responsibility to carry out procedures designed to enable us to report our opinion.

Stephen Humphreys

Morgan Rose Chartered Accountants and Statutory Auditors 37 Marlowes Hemel Hempstead Herts, HP1 1LD

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Statement of financial activities (incorporating the income and expenditure account)

For the year ended 31 March 2021

Notes
Unrestricted
funds
£
Incoming resources
Incoming resources from generatng funds:
Voluntary income
2
35,743
Actvites for generatng funds
3
156,824
Investment income
4
102
Total incoming resources
192,669

Resources expended
Purchases
1,415
Staf costs
6
146,110
Establishment costs
6,594
Motor and travelling expenses
1,919
Accountancy fees
4,122
Legal and professional fees
1,628
Communicatons and IT
1,013
Other ofce expenses
1,771
Depreciaton and impairment
17,652
Prior year adjustment
(81,245)
Total resources expended
100,980

Net income / (expense) for the year
91,690
Total funds brought forward
171,769
Total funds carried forward
263,459		 Restricted
funds
£

58,269

-

-

58,269



3,192

15,518

-

49

-

-

888

9,696

3,419

81,245

114,008



(55,739)

86,834

31,095		 2021
Total
£

94,012

156,824

102

250,938



4,607

161,628

6,594

1,968

4,122

1,628

1,901

11,467

21,071

-

214,988



35,951

258,603

294,554		 2020
Total
£

48,991

168,313

489

217,793


5,722

178,292

5,806

3,002

3,368

408

3,277

8,428

20,503

-

228,806


(11,013)

269,616

258,603

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Balance Sheet

As at 31 March 2021

Notes
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
Creditors: amounts due within one year
10
Net current assets

Net assets
Funds
11
Restricted income funds
Unrestricted income funds
Total funds		 2021

£
£
46,846
1,512
255,923
257,435
(9,727)

247,708
294,554

31,095
263,459
294,554		 2020

£
£

42,138
27,475
190,940
218,415
(1,950)


216,465

258,603


86.834

171,769

258,603		 2020

£
£

42,138
27,475
190,940
218,415
(1,950)


216,465

258,603


86.834

171,769

258,603
258,603
86.834
171,769
258,603

Trustees statements required by the Companies Act 2006 for the year ended 31 March 2021

In approving these financial statements as trustees of the company we hereby confirm:

(a) that for the year stated above the company was entitled to the exemption conferred by section 477 of the Companies Act 2006 ;

(b) that no notice has been deposited at the registered office of the company pursuant to section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 31 March 2021.

(c) that we acknowledge our responsibilities for ensuring that the company keeps proper accounting records which comply with the requirements of the Act with respect to accounting records and the preparation of financial statements and

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with FRS102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

The financial statements were approved by the board 24th November 2021 and signed on its behalf by

Peter Kordel Treasurer / Trustee

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Notes to financial statements for the year ended 31 March 2021

1. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

1.1 Basis of accounting

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 (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

1.2 Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.

Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.

Income from investments is included in the year in which it is receivable.

1.3 Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

1.4 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Land and buildings - 10/20% straight line Plant and machinery - 33% straight line Fixtures, fittings and equipment - 33% straight line Motor vehicles - 25% straight line

19

Notes to financial statements for the year ended 31 March 2021

2. Voluntary income

Unrestricted
funds
£
Donatons
35,743
Grants receivable
-
35,743


3. Actvites for generatng funds
Unrestricted
funds
£
Fundraising events
1,892
Earthworker fees
152,372
Site sales
550
Farmers market
133
Miscellaneous income
1,877
156,824


4. Investment income
Unrestricted
funds
£
Bank interest receivable
102
102


5. Net incoming resources for the year
Net incoming resources is stated afer charging:
Depreciaton and other amounts writen of tangible		 Restricted
funds
£

-

58,269

58,269


Restricted
funds
£

-

-

-

-

-

-


Restricted
funds
£

-

-


fxed assets		 2021
Total
£

35,743

58,269

94,012


2021
Total
£

1,892

152,372

550

133

1,877

156,824


2021
Total
£

102

102


2021
£
18,263		 2020
Total
£

35,954

13,037

48,991

2020
Total
£

8,991

154,315

2,061

2,304

642

168,313

2020
Total
£

489

489

2020
£

20,503

20

Notes to financial statements for the year ended 31 March 2021

6. Employees

Employment costs
Wages and salaries
No employee received emoluments of more than £60,000.
 2021
£
161,628

 2020
£

178,292

Number of employees

The average monthly numbers of employees during the year, calculated on the basis of full-time equivalents, was as follows:

equivalents, was as follows:
2021 2020
Number Number
Employees 6.3 8

7. Taxation

The charity’s activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.

8. Tangible fixed assets

Cost
At 1 April 2020
Additons
At 31 March 2021
Depreciaton
At 1 April 2020
Charge for the year
At 31 March 2021
Net book values
At 31 March 2021
At 31 March 2020		 Land and
buildings
freehold

£
202,894
12,458
215,352

176,824
10,719
187,543

27,809
26,070		 Plant and
machinery

£

30,693

-

30,693



30,663

-

30,663



30

30		 Fixtures,
ftngs and
equipment

£

22,556

10,514

33,070



17,535

2,459

19,995



13,075

5,021		 Motor
vehicles

£

29,152

-

29,152



18,135

5,085

23,220



5,932

11,017		 Total

£

285,295

22,972

308,267


243,157

18,263

261,421


46,846

42,138

21

Notes to financial statements for the year ended 31 March 2021

9. Debtors
Trade debtors

10. Creditors: amounts falling due within one year
Trade creditors
Other taxes and social security
Accruals and deferred income

11. Analysis of net assets between funds
Unrestricted
funds
£
Fund balances at 31 March 2021 as represented by:
Tangible fxed assets
22,642
Current assets
250,544
Current liabilites
(9,727)
263,459		 2021
£
1,512


2021
£
7,777
-
1,950
9,727


Restricted
funds
£

24,204

6,891

-

31,095		 2020
£

27,475

2020
£

-

-

1,950

1,950

Total
funds
£

46,846

257,435

(9,727)

294,554

22

Notes to financial statements for the year ended 31 March 2021

12. Unrestricted funds

At 1 April
 Incoming
 Outgoing At 31 March
2020 resources resources 2021
£ £ £ £
Unrestricted funds 171,769
192,669		 (100,980)
263,459

The incoming resources figure contains a prior year adjustment to correct the unrestricted funds balance. This has been identified from the implementation of a new accounting system which has given greater transparency on the outstanding unrestricted funds. This adjustment is to the allocation of funds as restricted/unrestricted and has no impact on the organisation’s total funds.

13. Restricted funds

At 1 April
 Incoming
 Outgoing At 31 March
2020 resources resources 2021
£ £ £ £
Restricted funds 86,834
58,269		 (114,008) 31,095

The outgoing resources figure contains a prior year adjustment to correct the restricted funds balance. This has been identified from the implementation of a new accounting system which has given greater transparency on the outstanding restricted funds.

14. Company limited by guarantee

Earthworks St Albans is a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

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Earthworks St Albans, Hixberry Lane, St Albans, Hertfordshire AL4 0TZ

www.earthworksstalbans.co.uk

01727 847311

Registered charity number 1067139

Company Limited by Guarantee 3307683

Font: Copyright © 2018 by Jakob Fischer / pizzadude.dk. All rights reserved.

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