EA"RTHWORKk THE NATURAL PLACE TO GROW Annual Report Including Trustees, report and financial statements 2023/24 CP4 Earthworks St Albans Registered charity number 1067139 023n& GOLD MEMBER IEAD195yir&fjw,_ITTr Company Llmited by Guarantee 03307683 The Queen'sAward for Voluntsry Servlce
Foreword Bianca May (nee Badham). CEO A year of returning to our full identity, 2023-24 has seen the return of the last of our paused activities post-covid. It has been a pleasure to return our usual public events to the calendar, alongside new projects and collaborations. We've continued to grow opportunities for groups and individuals to get involved with Earthworks, activities and enjoy the benefi'ts of social and therapeutic horticulture in our eco-gardens. As we continue in our consolidation and growth phase, we operate in a challenging environment of rising costs of staffing, goods and services. This is alongside forecast income reduction from local authority commissioned services and a more competitive landscape for charity fundraising. Our journey towards diversification of services and funding is projected to see us operate at a loss for a significant period of our current 5-year strategy. This managed approach enables US to provide new initiatives with the resources they need to establish. Returning to our full scope of operations post-pandemic and diversifying to meet wider community needs Wlthout risking the quality of our core service delivery takes time and resources and investing in this now will ensure the future sustainability of the charity. The Board are investing in this process with a managed use of reserves projected over the coming years to enable operations to focus on consolidation and growth towards a sustainable future. James Burstow, Chair of Trustees May 2020-June 2024 Hoving joined the Board of Trustees in 2018, James Burstow stood down from his role os Chair and trustee in June 2024 ond remains a volunteer at Earthworks, events and on active port of our community. He reflected on the 2023-24 yeor and his tenure before his departure.. In continuing the implementatr'on of our five-year strategy12022 - 20271, we held two inspirational joint strategic meetings between staff and trustees. Joint working brings many benefits that add value to what we can all individually bring to Earthworks. We seem to be living through difficult times. Helen Stephenson, CEO of The Charity Commission recently stated the following.. "The role, value and importance of charities in our society continues to rise. The difference charities make in our communities and all of our lives is immeasurable, and it is growing. Our society needs large, well resourced, efficient and effective cancer research charities. And we need small, volunteer led organisations working in our communities that have no ambition to 'scale up, or grow." The Chair can be thought of as the conductor of an orchestra whose job it is to bring different talents together, to create a brilliant ensemble. I have endeavoured to meet the full expectations of trusteeship, as a steward of Earthworks, mission. Thank you so much to all the trustees {past and presentl, Bianca and staff with whom I have worked during my time as Chair, l am proud to have served this wonderful Charity as Trustee and Chair, and I look forward to seeing it continue to thrive through the joint hard work of Earthworkers, staff, volunteers, trustees and supporters. l am delighted that my successor as Chair wi15 be Philip Leach who many of you will already know as both a trustee and volunteer.
Legal and administrative information Earthworks St Albans IA company limited by guarantee) Charity number 1067139 Company registration number 03307683 Address and reglstered offlce Earthworks Hixberry Lane St Albans Herts AL4 OTZ Trustees James Edward Bur5tow Carmen Nevado Angela Pankhurst Mary Elizabeth Webb Peter Kordel Rebecca Sumner Smith Philip Royston Leach David Douglas Cole Judith Celia Olive Carruthers Appointed 19/0912023 Resigned 04106/2024 Resigned 2410912024 Re5isned 1910912023 Accountants Morgan Rose 37 Marlowes Hemel Hempstead Herts HPI ILD The trustees present their report and the financial statements for the year ended 31 March 2024. 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.
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 incluslon. • 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. We aim 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 associatr'on 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 meetin85 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 & Gardeners) 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 linancial activities on page 15. 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 will review the policy annuallv. 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 operational costs for one year. Thi5 amounts to £237k, after applying an inflationary uplift Irpi at 31 Mar'24} to the year's costs. Reserves provide funds for working capital (receiving income later than costs are incurred), and essential replacement and refurbishment of fixed assets. They also provide funding for costs in the event of needin8 to $18nificantly change or curtail our service offering due to major contract changes. Importantly, our reserves also provide for strategic investment. The combination of cost inflation, recent income reduction, and a challenging fu ndraising environment, results in a forecast that Earthworks will run a deficit for the next two years. Our reserves allow us to bear deficit while staff work on developing new and diverse income streams which are consistent with our strategy and will allow the company to cover its costs going forward. As at 31 March 2024. the actual reserves are £266k1£281k at 311031231 which exceeds the stated reserves policy by £29k. The trustees feel this is appropriate given the level of uncertainty, and our ambition to carry out further refurbishment and replacement of assets where our fundraising falls short of requirements. 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 2024). Political and Charitable Contributions The company made no political or charitable contributions during the year. Safeguarding Safeguarding the Earthworks operation is a governance priority for the Trustees. The Earthworks CEO Bianca May 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 lawl 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 trustee5 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 h'nancial 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 Korde , Treasurernrustee
.wi {. Who we are 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 ski Ils, builds confi'dence, boosts health and well-being. We champion social inclusion and sustainability. We use the reco8nised, 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. Vision: the future we aspire to create People of all abilities learning and working together in nature. Mission: our role creating that future Empowering people to connect with the natural world, each other and the wider community through social and therapeutic horticulture and nature-based activities. Values: the heart of our approach Our work is person-centred, and as such Earthworks has always worked to create an inclusive and welcoming environment. Earthworks is a compassionate organisation which holds sustainability as a core aim.
Our Strategic Plan 2022-2027: an overview Our five-year plan wa5 developed against the backdrop of the global pandemic, a period of great challenge to everyone - and especially for the most vulnerable of us in society. Yet, despite the challenges there is much to celebrate. Throughout this period we have seen the incredible resilience of our Earthworks community, and been humbled by the considerable support we have received from individuals, local businesses and organisations in our wider community. Our garden5 have continued to nurture the wellbeing of our Earthworkers, staff and volunteers alike, 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. As we look to our next five years, we do so confident in the strength of our community to continue to grow through the pandemic and beyond. We see the coming years as a period of both rejuvenation and growth, building on the success of our existing work to support an even wider group of those who could benefit from Earthworks, support. In line with our organisational values, our Earthworkers are co-creators in this planning, and through regular meetings have a strong say in which projects we undertake. This is just one way ensure we are most effectively meeting the needs of the populations we exist to support. We hope to do so for many years to come. In line with our value5, our strategy was developed inclusively and collaboratively, involving key groups in our communlty. Thls strategy builds on prevlous strateglc planning undertaken by the Earthworks team and board. It was developed through a series of conversations and workshops in 2021 and 2022, including contributions from Earthworkers, staff, volunteers and trustees. In developing our strategy, we airned to create something clear, concise, accessible, useful, actionable, realistic, and uniquely ours. Our Goals In order to achieve our vision and mission, we have identified the following strategic goals for the period April 2022 to March 2027 Consolidation and rejuvenation Goal I.. We will continue to develop and deliver a high quality, innovative and per- son-centred Green Care service for adults with learning disabilities. Goal 2: We will continue to develop and demonstrate environmentally sustainable practices in the stewardship of our site and the delivery of our activities. Growth and development Goal 3: We will expand our services to fulfil unmet needs in our local community, supporting a broader range of beneficiaries and growing our impact. Goal 4: We will ensure our financial resilience and sustainability by enhancing our ways of working and pursuing initiatives and opportunities consistent with oalsl-3.
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 41 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 Herffordshire County Council's Adult Care Services (HCC ACS). 14 Our Gardeners Earthworks provides social and therapeutic horticulture opportunities for people known as Gardeners who, unlike Earthworkers, do not have Care Act-eligible needs for supported activities. Our Gardeners might have acquired brain injuries, autism, mental ill-health or wellbeing needs and benefit from supported opportunities to enable connection with themselves and others in nature. Gardeners are supported within our Growing Together and Garden Club projects to experience the benefits of social and therapeutic horticulture. Our Gardeners report experiencing community, belonging and acceptance, with one Gardener describing Earthworks as'a safe space with kind people where I can make mistakes and get back up and continue"
Our Volunteers Earthworks is supported by volunteers in a range of roles across the organisation, including as trustees, support volunteers, events / markets volunteers, skills-based volunteers and expert consultants. We also benefit from the support of corporate volunteer days, whereby local businesses offer the time, enthusiasm and skills of their team members to support in our gardens or in a skills-based capacity. Our volunteers give generously of their time, energy and talents and are the backbone of Earthworks. During Volunteers, Week 2023 we thanked our dedicated volunteers for their considerable contributions to Earthworks and for the difference they make in the lives and experiences of our Earthworkers and Gardeners. We offered our thanks with handmade cards created by our Earthworkers and an appreciation board to celebrate the contributions of this team of wonderful individuals. Our Staff Earthworks employs a small team of staff to meet the operational needs of the organisation. The CEO is supported by a team of dedicated and experienced staff members to manage, deliver and grow our services. In June 2023 we welcomed Liz McElroy into the new role of Care and Support Manager. As a horticultural therapist with over a decade of experience leading social and therapeutic horticulture services in Hertfordshire, Liz will be developing our Earthworker services to meet the changing needs of individuals as well as developing opportunities for new groups as we continue to build our social and therapeutic horticulture offers in the local community. Liz 15 SUPPOrted in delivering our services by a team of coordinators who bring a range of skills and experience to support our beneficiaries.
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Community We were delighted to be able to return to our full programme of community activities in 2023-24 following the removal of the final Covid-19 restrictions in care and support services in December 2022. We were well supported by the local community when we re- launched our annual Spring Open Garden, Summer Fair, Winer Fair and willow wreath making workshops as well as our one-off SustFest Eco-Gardens Open Evening. Annual Open Days Our Open Garden, Summer Fair and Winter Fair were well attended, wlth families engaging in our Big Bug Hunt, enjoying refreshments in the gardens and perusing our plants and crafts for sale. Eco-Gardens Community Open Evening In collaboration with The Cobbled Kitchen, for SustFest 2023 we welcomed visitors to the gardens for a mindful evening of ephemeral art creation, alongside a sustainable cooking Q&A. Eco-Gard41n5 i.'Ilhfitt Op•n Evenlng iOD4LE Willow wreath making workshops We were delighted to re-start our wreath- making workshops in 2023, welcoming individuals to create hand-woven and decorated wreaths to celebrate sustainable practices and traditional skills. St Albans GreenArt Trail A selection of photographs taken in our gardens by Earthworkers and Gardeners were selected for the GreenArt Trail, with images displayed around the town by the St Albans Arts Team. io
Earthworks on Wheels The Earthworks on Wheels project enables our Earthworkers to demonstrate and further develop their gardening skills in the community. This year the teams have been maintaining the grounds at Salisbury Lane Tennis Club, as well as supporting local homelessness charity, Open Door, by renovating their gardens. In this second year of our partnership with Salisbury Lane Tennis Club, their chairman has reported:"It is a pleasure to see the Earthworkers team here once a week and the enjoyment they gain from the Club environment and their work maintaining our grounds. The landscape environment at STC is key to the character and otmosphere of the Club which reinforces the importance of Earthworks, role with us." TM* 14ATUIIAL PLACI TO 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. These co-production forums are co-chaired by Earthworkers and continuously developed to meet the needs of our groups in sharing their contributions. In March 2024 we were successful in securing a Hertfordshire County Council User Voice Grant to further develop these forums through the purchase of display screen equipment alongside a wider re-development project. CP4 HCPA Gold Membership In 2023-24 Earthworks achieved Hertfordshire Care Providers Association (HCPA) Gold Membership, demonstrating a commitment to leadership development and quality assurance. 23nl GOLD MEMBER Inspection framework: PAMMS'Good' As a provider on Herts County Council's (HCC) Community Opportunities Framework, Earthworks now receives an annual inspection using the East of England PAMMS (Provider Assessment and Market Management Solution) monitoring system. Earthworks received our PAMMS inspection in July 2023 and achieved a 'Good' rating. Earthworks strives for continuous improvement and development of our care and support services and works closely with HCC commissioners, monitoring officers and representatives to understand the changing landscape of care and support and to develop our services to meet the needs of individuals. li
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 us to continue to nurture Earthworkers and expand our offer to new user groups this year. Communlty St Albans Cathedral Fireworks Corporates Grant funders - Taylor Walton - Abbey Mission Round Table St Albans Harpenden Golf Club - Rotary Club of Verulamium Gardeners, Forum St Albans Hardy Plant Society Common People Indie Nights Masonic Lodges: Romeland & St Nicholas The Bi8 Half I ndividuals, challenge events i - Samuel Ryder Academy St Albans Folk Festival - St Bartholomew's RC Church - Hertswood Rotary Selectaglaze St Albans Olstrict Councll Intelligent People Hertfordshire County Councll Tony Gee Locality budget grants Hertfordshire Garden Centre Hertfordshire Comrnunity l Foundation Nottcutts St Albans -AXAXL The Nelghbourly Charitable Trust Moore Kingston Smith Coca-cola -MFG - The Co-op Premier Foods - The Childwick Trust - Wickes ,J'" Harpenden Golf Club Charity of the Year Earthworks is delighted to be selected as the Oct 2023 - Sept 2024 Captains, charity of the year for Harpenden Golf Club. The Club were keen to partner with Earthworks as a local charity that shares their values of sustainability and wellbeing through time spent outdoors and engaging in social activities. Although the central fundraising total will not be transferred until the end of the partnership, the members, direct donations have already benefited the Earthworks community, enabling progression of accessibility developments in our Market Garden. We have been bowled over by the support of Harpenden Golf Club's members and we are looking forward to working further with the Club, Captains and members throughout the year. 12
Community Engagement Project As part of our community engagement project ahead of our next round of Garden Clubs, we have been collaborating with local groups within our community to understand the range of wellbeing and health needs that individuals and groups experience. We aim to learn how we can adapt our offer to engage a wider scope of individuals through our Garden Clubs and other cornmunity offers. Garden CILA EARTIIWQRLI SHARE YOUR THOUGHT Looking Forward Moving into the 2024-25 year we have a number of exciting projects planned to support our Earthworkers and Gardeners in achieving their aspirations and in working towards our strategic goals. We will be rolling out our My Voice, Our Earthworks project, investing in our display screen equipment and improving our systems and processes for co-production and goal setting & monitoring. This will run alongside an education and co-creation project, installing a new forest garden in line with feedback from our Project Group Meetings. We will be putting the learning in place from our community engagement project and look forward to adjusting our Garden Clubs to meet further need in our community. We will be concluding our allotment renovations early in 2024, with the fi'nal installation of rubber grass matting, to ensure the space is accessible year-round. We are planning habitat renovation works in and around our wildlife pond, taking a sensitive approach to balance aesthetics and safety alongside wildlife conservation and ecosystem health. In 2025 Earthworks will celebrate our 30th year of people of all abilitie5 learning and working together in nature. We are looking forward to scoping ideas with our Earthworkers, Gardeners, volunteers and staff to develop initiatives that celebrate Earthworks internally and with our wider community. We will be developing a space in our gardens to mark this anniversary and continue to improve our facilities for those who will benefit from Earthworks both now and in years to come. 13
Annual Accounts For the year ended 31st March 2024 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 2024 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 explanatr'ons 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 approva 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 07116 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 directors {who also act as trustees for the charitable activities of Earthworks St Albansl 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. ,,I,,i. reys Morgan Rose Chartered Account¥nts #nd Stlltutory Auditors 37 Marlowes Hemel Hempstead Herts, HPI ILD 14
Statement of financial activities (incorporating the income and expenditure account) For the year ended 31 March 2024 Unrestricted Restricted 2024 2023 funds funds Total Total Note5 Incoming resources Incoming resources from generating funds: Voluntary income 20,106 40,667 60,774 77,098 Activities for generating funds 140,415 140,415 138,325 Investment income 5,031 5,031 2,980 Total Incoming resources 165,552 40,667 206,220 218,403 Resources expended Purchases 2,147 5,218 7,366 6,591 Staff costs 167,411 21,798 189,209 193,017 Establishment costs 3,659 2,402 6,061 6,970 Motor and travelling expenses 2,387 523 2,909 1,510 Accountancy fees 3,713 3,713 3,642 Legal and professional fee5 1,632 1,632 984 Communications and IT 1,219 162 1,381 1,363 Other office expenses 4,508 1,596 6,104 6,964 Depreciation and impairment 618 7,962 8,580 15,522 Total resources expended 187,295 39,661 226,955 236,562 Net income l {expense) for the year {21,742} 1,007 120,736) 118.1581 Total funds brought forward 299,017 22,666 321,683 339,842 Total funds carried forward 277,274 23,672 300,947 321,683 15
Balance Sheet A5 at 31 March 2024 2024 2023 Notes Fixed assets Tangible assets 11,158 17,529 Current assets Debtors 16,163 18,990 Cash at bank and in hand 275,576 287,115 291,739 306,105 Creditors: amounts due within one year 10 11,950) (1,950) Net current assets 289,789 304,155 Net assets 300,947 321,683 Funds 11 Restricted income funds 23,672 22,666 Unrestricted income funds 277,274 299,017 Total funds 300,947 321,683 Trustees statements requlred by the Companies Act 2006 for the year ended 31 March 2024 In approving these financial statements as trustees of the company we hereby confirm: lal that for the year stated above the company was entitled to the exemption conferred by section 477 of the Companies Act 2006; Ibl that no notice has been deposited at the registered office of the company pursuant to sertion 476 of the Com- panies Act 2006 requesting that an audit be conducted for the year ended 31 March 2024. Icl 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 finan- cial statements and These h'nancial 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 26111/2024 and signed on its behalf by Peter Kordel Treasurer / Trustee 16
Notes to financial statements for the year ended 31 March 2024 Accounting policies The principal accounting policies are summarised below. The accounts'ng policies have been applied consistently throughout the year and the preceding year. 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 IFRS 102) (effective I January 2019) - {Charities SORP {FRS 1021). 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. 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 quantih'ed with reasonable accuracy. The following specih'c 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 sep4ices 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 fi'xed 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. 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. Tangible fixed assets and depreciation Tangible fi'xed assets are stated at cost sess accumulated depreciation. Depreciation 15 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 17
Notes to financial statements for the year ended 31 March 2024 2. Voluntary income Unrestrirted funds Restricted funds 2024 2023 Total Total Donations 19,606 19,606 41,158 Grants receivable 500 40,667 41,167 35,941 22,106 40,667 60,774 77,098 3. Activities for generating funds Unrestricted funds Restricted funds 2024 2023 Total Total Earthworker fees 130,085 130,085 134,179 Fundraising events 5,228 5,228 Site sales 802 802 442 Farmers market 2,313 2,313 2,189 Miscellaneous income 1,987 1,987 1,514 140,415 140,415 138,325 4. Investment income Unrestricted funds Restrirted funds 2024 Total 2023 Total Bank interest receivable 5,031 5,031 2,980 5,031 5,031 2,980 5. Net incoming resources for the year 2024 2023 Net incoming resources is Stated after charging: Depreciation and other amounts written off tangible fixed assets 8,580 15,522 18
Notes to financial statements for the year ended 31 March 2024 Employees Employment costs 2024 2023 Wages and salaries 188,150 190,076 Other costs 1,059 2,941 189,209 193,017 No employee received emoluments of more than £60,000. Number of employees The average monthly numbers of employees durin8 the year, calculated on the basis of full-time equivalents, was as follows: 2024 2023 Number Number Employees 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 flxed assets Land and Plant and Flxtures, machinery fittlngs and equipment Motor Total buildings freehold vehicles Cost At l April 2023 215,352 30,693 43,560 29,152 318,757 Additions 2,209 2,209 At 31 March 2024 215,352 30,693 45,769 29,152 320,966 Depreciation At l April 2023 208,084 30,693 33,299 29,152 301,228 Charge for the year 2,491 6,088 8,579 At 31 March 2024 210,575 30,693 39,387 29,152 309,807 Net book values At 31 March 2024 4,777 6,381 11,158 At 31 March 2023 7,268 10,261 17,529 19
Notes to financial statements for the year ended 31 March 2024 9. Debtors 2024 2023 Trade debtors 16.163 18,990 10. Credltors: amounts falllng due wlthin one year 2024 2023 Trade creditors Other taxes and social security Accruals and deferred income 1,950 1,950 1,950 1,950 11. Analysls of net assets between funds Unrestrlrted funds Restrlcted Total funds funds Fund balances at 31 March 2024 as represented bv: Tangible fixed assets 671 10,485 11,156 Current assets 278.553 13,187 291,741 Current liabilities {1,950) (1,950} 277,274 23,672 300,947 20
Notes to financial statements for the year ended 31 March 2024 12. Unrestricted funds At l April 2023 Incoming resources Outgoing At 31 March resources 2024 Unrestricted funds 299,017 165,552 (187,2951 277,274 13. Restricted funds At l April 2023 Incomlng resources Outgoing At 31 March resources 2024 Restricted funds 22,666 40,667 {39,661) 23,672 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. 21
fART+tWQRKI Earthworks St Albans, H6¥berry Lane, St Alban5. Hertlordshir• AL4 OTZ www.earthworksstslbans.co.uk 01727 847311 Reilrtered charlty number 1067139 Company Umlted by Guarantee 03307683 Registered with FR FUNDRAISING REGULATOR 22