## **Annual Report**
**Including Trustees’ report and financial statements**
## **2021/22**
**Earthworks St Albans**
**Registered charity number 1067139**
**Company Limited by Guarantee 3307683**
## **Foreword**
## **Bianca Badham, CEO**
In a year where the global coronavirus pandemic continued to impact operations, we maintained and expanded our offer of purposeful activities in nature and green spaces. Balancing our responsibilities as a social care provider with our wider community identity, all the while maintaining an internally consistent approach to risk management, is no mean feat and has necessarily constrained some of our wider activities to maintain our core.
It has been a privilege to work alongside our dedicated staff and volunteers this year. The staff team have gone over and above to keep our Earthworkers connected and engaged and to find innovative ways to work within the social care sector’s Covid-19 restrictions,
expanding activities and opportunities to meet the need. Our incredible volunteer team have excelled in tending our gardens and maintaining our site as well as keeping smiles on the faces of our Earthworkers. Our trustees have steered the organisation through times of change and uncertainty and our Earthworkers have continued to be at the heart of Earthworks, making our eco-gardens the natural place to grow. Thank you to all.
## **James Burstow, Chair of Trustees**
The Board of Trustees are ultimately responsible for running Earthworks through Good Governance.
“Good governance is not a bureaucratic detail – it underpins the delivery of a charity’s purposes to the high standards expected by the public.” Head of Compliance Visits and Inspections at the Charity Commission
The Board of Trustees continues to grow and develop. In the year to March 2022, we said goodbye to Jess, who re-located out of the area. The Board benefited from Jess’s background in fundraising and valuable contribution to our finance subcommittee and we wish her well in her new adventures. We were delighted to welcome David Cole and Philip Leach this year. We continued to strengthen our team, supported by relaxation in Covid19 restrictions, which allowed us to meet face-to-face and get to know each other better.
All the actions identified in our 12-month strategy devised at the height of the pandemic in July 2020 were completed or had expanded into longer-term initiatives, such as our digital strategy. In 2021 we commenced the development of a new five-year strategy, for which the accompanying communication document is close to completion ready for publication. In conjunction with the staff, we have developed the following four strategic goals which are already being implemented and will secure the future of Earthworks during uncertain times.
1. We will continue to develop and deliver a high quality, innovative and person-centred Green Care service for adults with learning disabilities.
2. We will continue to develop and demonstrate environmentally sustainable practices in the stewardship of our site and the delivery of our activities.
3. We will expand our services to fulfil unmet needs in our local community, supporting a broader range of beneficiaries and growing our impact.
4. We will ensure our financial resilience and sustainability by enhancing our ways of working and pursuing initiatives and opportunities consistent with goals 1 – 3.
As always, my grateful thanks go to my fellow trustees, Bianca and all our hardworking staff, volunteers, Earthworkers and all supporters who help this wonderful charity to thrive. I am immensely proud that due to everyone’s commitment, dedication and hard work we survived the uncertainty of the pandemic and secured a new contract with HCC.
2
## **Legal and administrative information**
||||||
|---|---|---|---|---|
||**Earthworks St Albans**||||
||(A company limited by guarantee)||||
||**Charity number**|1067139|||
||**Company registraton number**|3307683|||
||**Address and registered ofce**|Earthworks|||
|||Hixberry Lane|||
|||St Albans|||
|||Herts|||
|||AL4 0TZ|||
||**Trustees**|James Edward Burstow|||
|||Carmen Nevado|||
|||Angela Pankhurst|||
|||Mary Elizabeth Webb|||
|||Peter Kordel|||
|||Nina Mai Vinther|Resigned 31/05/2022||
|||Jessica Moore|Resigned 29/06/2021||
|||Rebecca Sumner Smith|||
|||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 2022. 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.
3
## **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 problems.**
**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 fundraising success during any particular year, and so would allow the charity to continue its activities at the current level for some months. As at 31 March 2022, the actual reserves held exceed the 2021/2022 reserves policy, this is a cautious approach taken by the organisation due to projected income reductions post pandemic. 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, projects, and to ensure 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 2021). **Political and Charitable Contributions**
The company made no political or charitable contributions during the year.
4
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
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**
5
We support people with learning disabilities -
known as Earthworkers - alongside dedicated
volunteers to manage 3.5 acres of beautiful
eco-gardens in St Albans.
Together we grow produce and plants using
organic principles, and build wildlife habitats.
Our purposeful activity develops skills, builds
confidence. boosts health and wellbeing. We
champion social inclusion and sustainability.
EA"RTtIWORKk
People of all abilities learning
and working together
We use the recognised, evidence-based,
holistic model of social and therapeutic
horticulture in our provision of Green Care.
Our work is person-centred and goals-based
focussing on co-production and skills
development. Through purposeful activity in
natural spaces we support and enable
Earthworkers to exercise choice and work
towards achieving their aspirations.
What is social and
therapeutic horticulture?
>" Three elements interact
to give multiple benefits:
activiti
Part of a group
Social contact
Inclusion
Sense of belonging
New skills
Sense of achievement
Re5pon5ibility
Confidence
atu
Psycholo8ical restoration
Reduced stress
Attentional capacity
Sense of calm and safety /
PL4C*
EA"RTtIWORKk
Throughout our 25+ years of practicing social and therapeutic horticulture {STH) we
have nurtured people of all ages and abilities including those with learning disabilities,
mental health problems, behavioural and emotional difficulties as well as those
wanting to develop transferable skills and volunteers looking to connect and share
thei r skills with others.
## **Our Earthworkers**
Earthworks provides up to 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 42 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 ‘Community Opportunities’ through Hertfordshire County Council’s Adult Care Services (HCC ACS).
## **Changes to our service commissioning**
This year we have secured a new contract with Hertfordshire County Council to provide community opportunities for adults with Care Act-eligible needs. Most of our Earthworker placements are directly commissioned by HCC, with the minority using Direct Payments to access Earthworks. The new Community Opportunities Framework is the outcome of HCC’s review of community commissioning. The tender process was paused at the onset of the Covid-19 pandemic and resumed early 2021. The new contracts are in place from October and replace all existing arrangements. There is an increase in service requirements, monitoring and reporting for providers and changes to the way individuals can find and access services.
The new contract standardises the rates that HCC pays Community Opportunities service providers, for Earthworks this represents a significant income reduction. The changes to rates paid for existing Earthworker placements have not yet been applied by HCC and these pending changes have informed our strategic development, reserves policy and fundraising strategy.
8
## **Earthworker Support and Covid-19**
We continue to provide Covid-safe working environments for Earthworkers, staff and volunteers. In September HCC reduced the social distancing requirement in Community Opportunity care settings from 2m to 1m, allowing us to return to our larger group sizes and whole day attendance.
We continue to follow the testing and infection prevention /control requirements of HCC, who have provided support and guidance to providers through commissioning managers and their partnership with Hertfordshire Care Providers Association.
## **Our Volunteers**
Earthworks is supported by volunteers in a range of roles across the organisation, including as trustees, site-based volunteers, events / markets volunteers and expert consultants.
Our volunteers give generously of their time, energy and talents and are the backbone of Earthworks.
For National Volunteers’ Week our Earthworkers recorded and shared videos celebrating our volunteers and the valuable work they do to keep our site looking beautiful and our charity running smoothly. Thank you!
## **Our Staff**
Earthworks employs a small team of staff to meet the operational needs of the organisation. Bianca Badham has remained in post as CEO and Kate Mackay as Fundraising Development Manager. In June 2021 Stephen Pike stepped down from his Deputy CEO role to spend time with his young family and further develop his photography career. We were delighted to retain Steve in a part-time coordinator role three days per week.
This year Steve Shelley joined Michele Seymour and Angelina Jenkins in the coordinator team and Susi Williams continued her induction period in her support worker role, having joined us in March 2021. The Earthworker support team continued to innovate and adapt to the challenges presented by the pandemic and in the context of continued local authority Covid-19 restrictions for Community Opportunity care settings.
In November we welcomed Lisa Reed to the team as Administrative and Financial Assistant. Lisa joins us in the office onsite three days per week and enjoys connecting with our Earthworkers alongside her administrative responsibilities.
9
## **Community**
Unfortunately our planned schedule of events remained on pause for 2021-22 due to the impact of the Covid-19 pandemic. To ensure consistency in our approach to risk mitigation across our organisation, the local authority Covid-19 requirements for adult social care settings informed our decision to pause our on-site public events where these may have been permitted under wider public restrictions.
## **Farmers market stall**
We’re delighted to have returned to the St Albans farmers market on the second Sunday of each month following a break due to the pandemic.
## **Feastival Charity Funfair**
We ran a very popular hook-a-duck activity as part of the charity funfair at the St Albans Food and Drink Festival in September.
## **Earthworks’ slow video**
For Sustfest, Earthworks shared a “slow video”, showcasing the sights and sounds of the Earthworks eco-gardens to promote wellbeing through nature.
## **Round Table Santa’s sleigh**
After an initial technical hitch, our regular Chiswell Green route with St Albans Round Table’s sleigh was on the road and enjoyed by residents and volunteers alike.
10
## **Climate action planning**
Earthworkers, staff and volunteers are together developing a Climate Action Plan for Earthworks.
Climate change is now a very real threat. Evidence shows that more vulnerable people and those with a disability are likely to be more disadvantaged as a result, and that the voice and contribution of all is important. We already work sustainably, but a Climate Action Plan will work towards Earthworks being a climate-zero organisation.
In March we ran climate action workshops to provide a space in which people can learn about climate change, discuss how they feel about it, celebrate the positive actions we already take, and generate ideas for further action in the
areas of: energy, transport, food, waste, what we buy, and what we sell or give. Suggestions include reviewing our heating options, promoting use of public transport, a ‘healthy lunchbox for you and the planet’, sourcing non-plastic plant pots, water re-use in toilet flushing, and developing a purchasing and procurement policy that emphasises sustainable and ethical.
The next phase of the project is to prioritise actions and begin to put them into practice.
## **Permaculture practices**
To repurpose the waste materials generated in our gardens, we have been introducing new permaculture practices.
Our Earthworkers, volunteers and staff have built a beautiful dead hedge alongside our wildflower meadow. Created from pruned branches, our dead hedge forms an attractive barrier, as well as habitats for diverse wildlife.
Hugelkultur involves placing sticks and branches to compost down beneath topsoil, in order to grow plants on top. We have repurposed some of our waste wood into these hill-beds in our market garden rather than creating a bonfire, this avoids releasing carbon particulates into the atmosphere.
11
## **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.
This year we have developed these by moving away from arbitrary quarters and now hold seasonal meetings to help connect the activities and opportunities to the season and better support Earthworkers to understand and engage with the seasonality of our work.
## **The Queen’s Green Canopy**
Earthworkers have planted a Hertfordshire-native apple tree for The Queen's Green Canopy, part of Her Majesty's Platinum Jubilee celebrations.
A team of Earthworkers were involved at every stage of the planting including: digging a nice deep hole; adding mycorrhizal fungi to help establish strong
healthy roots; planting it firmly with a stake for support; putting up a protective guard to deter pests; and mulching to suppress weeds.
At a later date we will add a plaque so that everyone will know we planted it for the Jubilee as part of the Queen's Green Canopy.
## **Earthworks e-newsletter**
As part of our digital developments, we launched a new e-newsletter this Autumn to keep our supporters up-to-date and to share stories of interest from Earthworks. This has proven to be popular and has enabled our wider community to continue to enjoy images and stories from site, keeping connected while we have not been running our usual open days.
Anyone can sign up to our newsletter from our website.
12
The Big Give Christmas Challenge 2021
An Earthworks first and a rousing successl
The Big Give Christmas challenge is a match-funding campaign where public donations
are matched first by pledges collected by the charity before the campaign and then by a
Big Give Champion trust or foundation.
Engaging our community
With the pandemic preventing us from
welcoming the public to our eco-
gardens, we collected snapshots of our
Earthworkers in the gardens as well as
quotes sharing an achievement they
were proud of or something they
enjoyed doing at Earthworks. We
shared these portraits with the
community using a range of networks
and channels.
t>.4 one donatlon
eBIgGiv* Twice the impact
FULLOW
phone ca115
Social media
leaflet crop
NEWS
website
rneletter
How much was raised?
Big Give
Champion
£1.000
ouf ¢amPèiVtohdP
eèrthv¢0rkeTswU1ISknkh¢lBb
g3rdert5 IAidtsy30Tr40¥¢mb•rto
Pledges
£1.000
Donations
£4.165
EARTHWQRKÈ
be DOUBIEP.
48 donors
Total donations: £6,165 ,
Gift Aid: £760
We raised
£154%
of our
target!
rth
rks has gl*•
meth
onfldeThte
express Myself yfiek.t
am feellng worr
The funds raised will help Earthworks continue to develop
our eco-gardens and enable our Earthworkers to flourish. We
were able to make a Christmas gift to each Earthworker of a
pair of thick tog-rated socks to help them keep warm and
stay comfortable at Earthworks during colder months.
Thank you to all those who donated to the campaign or
contributed to the pledge pot and to our Champion match-
funder The Reed Foundation.
earthwork
ahi5.¢0.k1thQb1S8WÉ
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**
- St Albans Lodge
- Verulam Lodge
- Harpenden Lions
- ST Columba’s College
- Radlett Community Composting
- St Albans Feastival Funfair
- St Albans Chamber of Commerce - Virgin Money Virtual London Marathon
- St Albans Cathedral Fireworks
- Hertfordshire Masonry
- Round Table
- Rotary Club
- Verulam Golf Club
- Cobbled Kitchen
- St Albans Girls School
- St Albans churches—adopt a plant event - Deloitte Ride Across Britain - Passport to Leisure
## **Corporates**
- Deloitte
- Tony Gee
- Blackdog
- Waitrose & the John Lewis Partnership
- Ye Olde Fighting Cocks
- Carpenter’s Nursery
- Amazon (employee nomination)
- Blessed Earth CIC
- RO Group
- Work for Good small business partners - TK Maxx
- Nottcutts St Albans
## **Grant funders**
- Abbey Mission
- Neighbourly Charitable Trust
- St Albans District Council
- Hertfordshire County Council
- PayPal Giving Fund
- Mistra Trust
- Locality budget grants
- The Reed Foundation
- Arnold Clark Community Fund
- Childwick Trust
- Chapman Trust
## **Deloitte Five Million Futures**
Deloitte continue to have a huge impact for Earthworks in the sixth and final year of the partnership. As well as local office fundraising, Deloitte’s central team donated £5,000 towards the cost of running Earthworks.
This year Deloitte have offered digital skills development through the Digital Connect project, as well as project management training to help build capacity in our team to increase our impact.
Deloitte’s pro bono project this year is to facilitate the redevelopment of our website and extends into our 2022-23 year where our partnership will close. A huge thank you to all at Deloitte for their continued support.
14
## **Virgin Money Virtual London Marathon**
For the first time, Earthworks secured places in the Virgin Money Virtual London Marathon. On 3 October, Earthworks supporter Rhys and Earthworkers Jack and Jonathan completed the marathon for Earthworks! A huge thank you to the trio for their incredible fundraising for Earthworks, and thanks to everyone who supported them to achieve this incredible challenge.
## **Looking Forward**
Moving into the 2022-23 year we have a number of exciting projects planned to support our Earthworkers in achieving their goals and aspirations and in working towards our strategic goals (outlined on page 2).
We have been successful in securing funding for pilot projects that will extend our reach to new service user groups, offering social and therapeutic horticulture opportunities for those who do not have Care Act eligible needs.
In the coming year we will be introducing digital innovations including redesigning our website to improve accessibility and implementing a mobile care management system to streamline our care and support management.
We have secured funding to employ an additional support worker for the year, releasing time in our coordinator team to drive our new initiatives forward. We look forward to growing the team to meet our current and future needs.
Although we continue to experience Covid-19 restrictions in our operations as a commissioned community opportunities service, we anticipate that these will reduce throughout 2022 and into 2023, allowing us to return to offering off-site gardening work and our popular parties and gatherings in the gardens. We are looking forward to planning the return of our onsite corporate volunteering opportunities and public open days., we can’t wait!
15
## **Annual Accounts**
## **For the year ended 31st March 2022**
## **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 2022 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**
16
**Statement of financial activities (incorporating the income and expenditure account)**
## **For the year ended 31 March 2022**
|**Notes**
**Unrestricted**
**funds**
**£**
**Incoming resources**
Incoming resources from generatng funds:
Voluntary income
2
69,584
Actvites for generatng funds
3
157,704
Investment income
4
71
**Total incoming resources**
227,360
**Resources expended**
Purchases
1,757
Staf costs
6
150,288
Establishment costs
5,980
Motor and travelling expenses
2,167
Accountancy fees
3,625
Legal and professional fees
350
Communicatons and IT
1,567
Other ofce expenses
4,936
Depreciaton and impairment
15,805
**Total resources expended**
186,475
**Net income / (expense) for the year**
40,885
Total funds brought forward
263,459
**Total funds carried forward**
304,344|**Restricted**
**funds**
**£**
38,043
-
-
38,043
419
24,057
-
-
-
-
-
684
8,480
33,640
4,402
31,095
35,497|**2022**
**Total**
**£**
107,627
157,704
71
265,402
2,176
174,345
5,980
2,167
3,625
350
1,567
5,619
24,285
220,115
45,287
294,554
339,841|**2021**
**Total**
**£**
94,012
156,824
102|
|---|---|---|---|
||||
250,938|
||||
4,605
161,628
6,594
1,968
4,122
1,628
1,901
11,467
21,072|
||||
214,986|
||||
35,952
258,602|
||||
294,554|
17
## **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**|**2022**
**£**
**£**
28,118
15,973
298,295
314,268
(2,545)
311,723
339,841
35,497
304,344
339,841|**2021**
**£**
**£**
46,846
1,512
255,923
257,435
(9,727)
247,708
294,554
31,095
263,459
294,554|**2021**
**£**
**£**
46,846
1,512
255,923
257,435
(9,727)
247,708
294,554
31,095
263,459
294,554|
|---|---|---|---|
||||294,554|
||||31,095
263,459|
||||294,554|
**Trustees statements required by the Companies Act 2006 for the year ended 31 March 2022**
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 2022.
(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 on 27 September 2022 and signed on its behalf by
**Peter Kordel Treasurer / Trustee**
18
**Notes to financial statements for the year ended 31 March 2022**
## **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 including the farmers market activity. 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 - 20% straight line Plant and machinery - 33% straight line Fixtures, fittings and equipment - 33% straight line Motor vehicles - 25% straight line
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**Notes to financial statements for the year ended 31 March 2022**
**2. Voluntary income**
|**Unrestricted**
**funds**
**£**
Donatons
63,553
Grants receivable
6,031
69,584
**3. Actvites for generatng funds**
**Unrestricted**
**funds**
**£**
Fundraising events
-
Earthworker fees
155,539
Site sales
461
Farmers market
1,704
Miscellaneous income
-
157,704
**4. Investment income**
**Unrestricted**
**funds**
**£**
Bank interest receivable
71
71
**5. Net incoming resources for the year**
Net incoming resources is stated afer charging:
Depreciaton and other amounts writen of tangible|**Restricted**
**funds**
**£**
-
38,043
38,043
**Restricted**
**funds**
**£**
-
-
-
-
-
-
**Restricted**
**funds**
**£**
-
-
fxed assets|**2022**
**Total**
**£**
63,553
44,074
107,627
**2022**
**Total**
**£**
-
155,539
461
1,704
-
157,704
**2022**
**Total**
**£**
71
71
**2022**
**£**
24,285|**2021**
**Total**
**£**
35,743
58,269|
|---|---|---|---|
||||
94,012|
||||
**2021**
**Total**
**£**
1,892
152,372
550
133
1,876|
||||
156,824|
||||
**2021**
**Total**
**£**
102|
||||
102|
||||
**2021**
**£**
21,072|
20
**Notes to financial statements for the year ended 31 March 2022**
## **[6. Employees ]**
|**Employment costs**
Wages and salaries
Other costs
No employee received emoluments of more than £60,000.
|**2022**
**£**
172,797
2,342
175,140
|**2021**
**£**
160,625
1,785|
|---|---|---|
|||
162,410|
||||
## **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:|||
|---|---|---|
||**2022**|**2021**|
||**Number**|**Number**|
|Employees|6.7|6.3|
## **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 2021
Additons
At 31 March 2022
**Depreciaton**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book values**
At 31 March 2022
At 31 March 2021|**Land and**
**buildings**
**freehold**
**£**
215,352
-
215,352
187,543
13,020
200,564
14,788
27,809|**Plant and**
**machinery**
**£**
30,693
-
30,693
30,663
30
30,693
-
30|**Fixtures,**
**ftngs and**
**equipment**
**£**
33,070
5,557
38,627
19,995
6,150
26,145
12,482
13,075|**Motor**
**vehicles**
**£**
29,152
-
29,152
23,219
5,085
28,304
848
5,932|**Total**
**£**
308,267
5,557|
|---|---|---|---|---|---|
||||||
313,823|
||||||
261,421
24,285|
||||||
285,706|
||||||
28,118|
||||||
46,846|
21
**Notes to financial statements for the year ended 31 March 2022**
|**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 2022 as represented by:
Tangible fxed assets
8,708
Current assets
298,181
Current liabilites
(2,545)
304,344|**2022**
**£**
15,973
**2022**
**£**
595
-
1,950
2,545
**Restricted**
**funds**
**£**
19,410
16,087
-
35,497|**2021**
**£**
1,512|
|---|---|---|
|||
**2021**
**£**
7,777
-
1,950|
|||
9,727|
|||
**Total**
**funds**
**£**
28,118
314,268
(2,545)|
|||
339,841|
22
**Notes to financial statements for the year ended 31 March 2021**
## **12. Unrestricted funds**
||**At 1 April**
|**Incoming**
|**Outgoing**|**At 31 March**|
|---|---|---|---|---|
||**2021**|**resources**|**resources**|**2022**|
||**£**|**£**|**£**|**£**|
|Unrestricted funds|263,459|
227,360|(186,475)|
304,344|
## **13. Restricted funds**
||**At**|**1 April**
|**Incoming**
|**Outgoing**|**At**|**31 March**|
|---|---|---|---|---|---|---|
|||**2021**|**resources**|**resources**||**2022**|
|||**£**|**£**|**£**||**£**|
|Restricted funds||31,095|
38,043|
(33,640)||35,497|
## **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.
23
**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**
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