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.
>/..

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