2023-03-31-accounts - Middlesbrough Environment City Trust Limited

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Management	Management	Committee	Cllr J Rostron
			V Cunningham
			LE Hammond
			BGlover
			KJ McMonagle
			JA Garside
			R K Mills
			SJ Granger
			Dr M Watson
			A L Rigg
			BCooper
			BTAraia
			C Dodds		(Appointed	9January 2023)
			L Papprill		(Appointed	27 February
					2023)
			C Maughan		(Appointed	13January
					2023)
Charity number			1070131
Company	number		03386853
Registered		office	Sandy Flatts	Lane
			Acklam
			Middlesbrough
			United Kingdom
			TS5 7YN
Auditor			Azets Audit Services
			Wynyard Park House
			Wynyard Avenue
			Wynyard
			United Kingdom
			TS22 5TB
Bankers			Co-operative	Bank
			PO Box250
			Skelmerdale
			Lancashire
			United Kingdom
			WN8 6WT
Solicitors			Middlesbrough	Council
			PO Box99A
			Town Hall
			Middlesbrough
			-United Kingdom
			TS1 2QQ

		Page
Trustees' report		1-9
Statement oftrustees'	responsibilities	10
Independent auditor's	report	11-13
Statement offinancial	activities	14
Balance sheet		15
Statement ofcash flows		16
Notes to the financial	statements	17-38

The following peopl	e	we	re trustees of MEC during the year	re trustees of MEC during the year	re trustees of MEC during the year	:	:
Cllr Julia Rostron			Lynne Hammond			Joe		McMonagle			Jeremy Garside
Val Cunningham			Samantha Granger		Russell	Mills				Brian Glover
Matt Watson			Lesley Rigg		Bini Araia					Cllr	Barrie	Cooper
Cllr Carolyn Dodds			(December 2022)
Catherine Maughan			(January 2023)
Laurissa Papprill (February 2023)
Cllr Ron Arundale			(Resigned November		2022)
Keith Lewis			(Resigned December		2022)
Director: Brian Simpson			from 1st May 2021
Registered Company		Number: 3386853
Registered Charity	Number: 1070131
Registered Office:			Sandy Flatts Lane,	Acklam, Middlesbrough,					TSS	7TN
Auditors:			Azets Audit		Services, Wynyard			Park House, Wynyard				Avenue,
			Wynyard,	Stockton-on-Tees,			TS22		5TB
Bankers:			The Co-operative Bank			pic,	Customer			Services, PO		Box 250, Skelmersdale.
			WN8 6WT

Structure, governance	Structure, governance	and management	and management
Governing Document
MEC is a company	limited	by guarantee	governed	by its Memorandum		and Articles ofAssociation	incorporated
13th May 1997.
Cllr J Rostron
V Cunningham
LE Hammond
BGlover
KJ McMonagle
KA Lewis				(Resigned	9December 2022)
JA Garside
R K Mills
SJGranger
Dr M Watson
RArundale				(Resigned	9 December 2022)
A L Rigg
BCooper
BTAraia
C Dodds				(Appointed	9January	2023)
L Papprill				(Appointed	27 February 2023)
C Maughan				(Appointed	13January 2023)

				Unrestricted	Restricted	Total	Total
				funds	funds
				2023	2023	2023	2022
			Notes	f		F
Income and endowments		from:
Donations and	legacies			144,664		144,664	141,710
Charitable activities				53,254	1,107,713	1,160,967	1,316,003
Investments				3,606		3,606	1,414
Other income							1,187
Total income				201,524	1,107,713	1,309,237	1,460,314
Charitable activities				182,140	1,127,072	1,309,212	1,395,962
Net incoming/(outgoing)		resources before
transfers				19,384	(19,359)	25	64,352
Gross transfers	between	funds		(77,800)	77,800
Net (expenditure)/income		for the year/
Net movement	in funds			(58,416)	58,441	25	64,352
Fund balances	at 1 April 2022			506,524	1,024,816	1,531,340	1,466,988
Fund balances	at 31 March 2023			448,108	1,083,257	1,531,365	1,531,340

			2023		2022
		Notes	f
Fixed assets
Tangible assets		12		34,027		16,739
Current assets
Debtors		13	53,143		123,351
Cash at bank and in	hand		1,556,712		1,519,416
			1,609,855		1,642,767
Creditors: amounts	falling due within
one year		14	(112,517)		(128,166)
Net current assets				1,497,338		1,514,601
Total assets less current liabilities				1,531,365		1,531,340
Income funds
Restricted funds		16		1,083,257		1,024,816
Unrestricted funds
Designated funds			210,720		69,762
General unrestricted	funds		237,388		436,762
				448,108		506,524
				1,531,365		1,531,340

				2023		2022
			Notes	f.		E
Cash flows from operating		activities
Cash generated from operations			20		54,663		130,912
Investing	activities
Purchase	oftangible fixed assets			(28,095)		(19,399)
Proceeds	from disposal oftangible fixed
assets				7,122
investment	income received			3,606		1,414
Net cash	used in investing	activities			(17,367)		(17,985)
Net cash	used in financing	activities
Net increase in cash and cash equivalents					37,296		112,927
Cash and	cash equivalents	at beginning	ofyear		1,519,416		1,406,489
Cash and	cash equivalents	at end of	year		1,556,712		1,519,416

			Unrestricted	Unrestricted
			2023	2022
Other Sundry	Income		9,264	9,710
Middlesbrough	Council - Salaries (Donation	in Kind)	135,400	132,000
			144,664	141,710

Summary
					Restricted	Unrestricted	Total	Total
							2023	2022
Income for Encouraging		the Prudent		Use ofResources	504,608		504,608	443,172
Income for Promoting	Healthy Lifestyles				343,356		343,356	252,860
Income for Encouraging		Greater Use		ofSustainable
Transport					132,091	39,630	171,721	175,136
Income for Contributing		to Physical	Environmental
Improvements					33,873		33,873	91,990
Income for Education	and Awareness			Raising	93,785	13,624	107,409	352,845
					1,107,713	53,254	1,160,967	1,316,003
					Restricted	Unrestricted	Total
							2022
Income for Encouraging		the Prudent		Use ofResources	443,172		443,172
Income for Promoting	Healthy Lifestyles				252,860		252,860
Income for Encouraging		Greater Use		ofSustainable
Transport					114,326	60,810	175,136
Income for Contributing		to Physical	Environmental
Improvements					91,990		91,990
Income for Education	and Awareness			Raising	339,119	13,726	352,845
					1,241,467	74,536	1,316,003

Charitable activities	Charitable activities						(Continued)
Income for Encouraging		the Prudent	Use of
Resources
				Restricted	Unrestricted	Total	Total
						2023	2022
						f	f
BEIS(Big Energy Saving		Network)					6,491
Staying Put Eco Grant				540		540
Middlesbrough	Council (Fuel Vouchers)						31,601
Warm Homes				13,093		13,093	39,353
Redress				76,514		76,514	106,374
Climate Action	Programme			404,461		404,461	259,353
Big Local Fuel	Vouchers			10,000		10,000
				504,608		504,608	443,172
				Restricted	Unrestricted	Total
						2022
						f
BEIS(Big Energy Saving		Network)		6,491		6,491
Middlesbrough	Council (Fuel Vouchers)			31,601		31,601
Warm Homes				39,353		39,353
Redress				106,374		106,374
Climate Action	Programme			259,353		259,353
				443,172		443,172

Charitable activities						(Continued)
Income for Promoting	Healthy Lifestyles
			Restricted	Unrestricted	Total	Total
					2023	2022
						F
You've Got This (Type 2	Diabetes)					55,000
Public Health (Lifestyle Choice)			114,255		114,255	118,943
Sustainable Food Cities			39,558		39,558	21,958
Roots and Branches
You've Got This			8,211		8,211	(13,759)
Ageing Better Middlesbrough		(Food and Friendship)
YGT Expenses						2,000
Grow your own at Home
FIG Slowcookery
Boro Active Explorers			23,267		23,267	22,851
Virtual EcoShops						2,106
Food Emergency Grants
Tees Hub Eco Shop Online		Dashboard	31,536		31,536	24,756
Rooted in Nature			39,734		39,734	19,005
Growing Active YGT			66,795		66,795
YGTAdministrator			20,000		20,000
			343,356		343,356	252,860
			Restricted	Unrestricted	Total
					2022
You've Got This (Type 2	Diabetes)		55,000		55,000
Public Health (Lifestyle Choice)			118,943		118,943
Sustainable Food Cities			21,958		21,958
Roots and Branches
You've Got This			(13,759)		(13,759)
Ageing Better Middlesbrough		(Food and Friendship)
YGT Expenses			2,000		2,000
Grow your own at Home
FIG Slowcookery
Boro Active Explorers			22,851		22,851
Virtual EcoShops			2,106		2,106
Food Emergency Grants
Tees Hub Eco Shop Online		Dashboard	24,756		24,756
Rooted in Nature			19,005		19,005
			252,860		252,860

Income for Encouraging	Income for Encouraging	Greater Use ofSustainable	Greater Use ofSustainable
Transport
				Restricted	Unrestricted	Total	Total
						2023	2022
			'
Department for Transport		(Bikeability)		73,231		73,231	81,147
Local Sustainable Transport			Fund (BikeAcademy)	16,885		16,885	28,871
Stockton Pedestrian	Training				6,030	6,030	28,380
Hartlepool Pedestrian	Training				33,600	33,600	32,430
Local Sustainable Transport			Fund (Redcar)
Shopmobility income				5,745		5,745	4,058
Dr Bike Service							250
Hartlepool Bikeability				16,620		16,620
Stockton Bikeability				19,610		19,610
				132,091	39,630	171,721	175,136
				Restricted	Unrestricted	Total
						2022
Department for Transport		(Bikeability)		81,147		81,147
Local Sustainable Transport			Fund (BikeAcademy)	28,871		28,871
Stockton Pedestrian	Training				28,380	28,380
Hartlepool Pedestrian	Training				32,430	32,430
Local Sustainable Transport			Fund (Redcar)
Shopmobility income				4,058		4,058
Dr Bike Service				250		250
				114,326	60,810	175,136

Income for Contributing
Improvements
	Restricted	Unrestricted	Total	Total
			2023	-2022
			f	f
Gardening Services	20,200		20,200	17,516
Green Shoots				68,080
ESFGrowing to Work	13,673		13,673	6,394
	33,873		33,873	91,990
	Restricted	Unrestricted	Total
			2022
Gardening Services	17,516		17,516
Green Shoots	68,080		68,080
ESFGrowing to Work	6,394		6,394
	91,990		91,990

Income for Education	Income for Education	Awareness	Raising
				Restricted	Unrestricted	Total	Total
						2023	2022
						F	F
National Lottery Community		Fund (One	Planet
Pioneers)
Training income					13,624	13,624	13,726
OPP Income							58,146
Nutritional Standards	(UNICEF)
Big Local Expenses				81,353		81,353	91,353
Jellystone Park Expenses				(3,172)		(3,172)	3,172
CommUNITY Actions				5,290		5,290	73,693
Kick Start Programme				10,314		10,314	112,755
				93,785	13,624	107,409	352,845
				Restricted	Unrestricted	Total
						2022
National Lottery Community		Fund (One	Planet
Pioneers)
Training income					13,726	13,726
OPPlncome				58,146		58,146
Nutritional Standards	(UNICEF)
Big Local Expenses				91,353		91,353
Jellystone Park Expenses				3,172		3,172
CommUNITY Actions				73,693		73,693
Kick Start Programme				112,755		112,755
				339,119	13,726	352,845

Total	Unrestricted
	funds
2023	2022
	1,187

		Encouraging	Promoting	Encouraging	Contributing	Education,	Gover-	Total	Total
		prudent use	healthy	sustainable	to physical	awareness	nance	2023	2022
		ofresources	lifestyles	transport	envrronment	raising
			6	6		f
Staff costs		122,516	192,627	101,362	28,226	96,308	130,620	671,659	807,278
Depreciation	and impairment	850		475	370	1,473	516	3,684	5,985
Grants payable			1,330			7,042		8,372	35,894
Payments to	partners	232,776	36,855		12,247			281,878	211,282
Other staff costs		2,738	6,098	3,078	95	1,978	774	14,761	28,695
Volunteer and trainee costs		30	28		5,501		30	5,589	8,104
Promotion and information		869	1,429	1,302		244	544	4,388	7,063
Consumables		12,058	7,138	953	1,760	16,960	1,770	40,639	26,026
Materials		575	6,842	442	625	5,664	1,260	15,408	20,268
Contractors		89,505	23,768	3,931	4,871	25,317	237	147,629	100,986
Other project	costs	3,256	3,788	8,347	1,446	5,623	2,070	24,530	63,833
Project support costs		16,730	29,867	18,485	1,265	2,894	6,159	75,400	67,257
Accountancy	fees	1,792	6,459	4,127		750	2,147	15,275	12,789
		483,695	316,229	142,502	56,406	164,253	146,127	1,309,212	1,395,962
Analysis by	fund
Unrestricted	funds			27,227		8,786	146,127	182,140
Restricted funds		483,695	316,229	115,275	56,406	155,467		1,127,072
		483,695	316,229	142,502	56,406	164,253	146,127	1,309,212

		Encouraging	Promoting	Encouraging	Contributing	Education,	Gover-	Total
		prudent use	healthy	sustainable	to physical	awareness	nance	2022
		ofresources	lifestyles	transport	environment	raising
		E	8	8	6
Staff costs		128,453	160,999	106,432	86,202	197,352	127,840	807,278
Depreciation	and impairment	354	2,373	2,850	154	254		5,985
Grants payable						35,894		35,894
Payments to	partners	158,185	13,193		28,567	11,337		211,282
Other staff costs		2,227	4,378	6,876	5,754	8,540	920	28,695
Volunteer and trainee costs		106			7,947	51		8,104
Promotion and information		1,093	2,182	549	714	2,467	58	7,063
Consumables		1,125	3,447	3,219	3,919	13,407	909	26,026
MaterIals		1,539	4,064	301	5,322	8,969	73	20,268
Contractors		44,998	21,011	5,723	17,684	11,230	340	100,986
Other project	costs	44,837	1,836	4,413	2,476	3,260	7,011	63,833
Project support costs		12,241	16,280	12,144	4,386	12,944	9,262	67,257
Accountancy	fees	2,599	1,251	3,494	810	810	3,825	12,789
		397,757	231,014	146,001	163,935	306,515	150,238	1,395,460
Analysis by	fund
Unrestricted	funds			29,472		1,098	201,164	231,734
Restncied funds		282,932	455,852	53,633	38,040	141,182		971,639
		282,932	455,852	83,105	38,040	142,280	201,164	1,203,373

	2023	2022
		E
Grants to institutions:
- N.O. Junior Soccor		250
-White Feather project		250
-J Pierre		100
-Youth Focus		34,344
-Trinity Youth Project		250
- Pavillion Play Group		250
- BackAlley Makeover		100
- Senior Over 50s Club		250
- R Green		100
- Trinity Youth	2,542
- Trinity Centre	500
- Ecoshop set up	1,330
—North Ormesby School	3,000
- North Ormesby FC	500
- NORAC	500
	8,372	35,894

The average monthly nu	mber ofemployees during the year	was:
		2023	2022
		Number	Number
Seconded staff		3	3
Project staff		31	39
		34	41
Employment costs		2023 f	2022
Seconded staff (donation	in kind)	135,400	132,000
Wages and salaries		495,553	618,789
Social security costs		22,514	34,100
Other pension costs		18,192	22,389
		671,659	807,278

Tangible fixed asset	s
			Plant and equipmentf
Cost
At 1 April 2022				79,264
Additions				28,095
Disposals				(17,819)
At 31 March 2023				89,540
Depreciation and impairment
At 1 April 2022				62,526
Depreciation charged	in the year			3,684
Eliminated in respect	ofdisposals			(10,697)
At 31 March 2023				55,513
Carrying amount
At 31 March 2023				34,027
At 31 March 2022				16,739
Debtors
			2023	2022
Amounts falling due	within one year:		f.	f
Trade debtors			49,513	34,820
Prepayments and accrued income			3,630	88,531
			53,143	123,351
Creditors: amounts	falling due within one year
		Notes	2023f	2022 f
Other taxation and social security			6,970	9,449
Deferred income				10,000
Trade creditors			7,527	12,284
Other creditors			49,606	49,048
Accruals			48,414	47,385
			112,517	128,166

			2023	2022
				E
Other	deferred	income		10,000

				2023f	2022
Deferred	income is included		within:
Current	liabilities				10,000
Movements in the year:
Deferred	income at 1 April 2022			10,000	10,000
Released from previous		periods		(10,000)
Deferred	income at 31	March	2023		10,000

The income funds of	the		charity	include	restricted	funds comprising	funds comprising	the following	unexpended	balances of
donations and grants	held		on trust	for specific purposes:
						Movement in funds
				Balance at 1		Incoming	Resources		Transfers	Balance at 31
				April 2022		resources	expended f			March 2023 f
Encouraging the Prudent		Use of
Resources					264,864	504,608		(483,695)	18,292	304,069
Promoting Healthy Lifestyles					438,648	343,356		(316,229)	8,902	474,677
Encouraging Greater	Use		of
Sustainable Transport					148,752	132,091		(115,276)	24,832	190,399
Contributing to Physical
Environmental Improvements					6,161	33,873		(56,405)	17,776	1,405
Education and Awareness			Raising		166,391	93,785		(155,467)	7,998	112,707
Total Restricted Funds					1,024,816	1,107,713	(1,127,072)		77,800	1,083,257
Unresticted funds
General funds					436,762	148,270		(146,127)	(201,516)	237,389
Designated Funds:
-Premises fund
-Education and Awareness			Raising		18,301	13,624		(8,786)	59,710	82,849
-Encouraging Greater	Use		of
Sustainable Transport					51,461	39,630		(27,227)	64,006	127,870
Total funds					1,531,340	1,309,237	(1,309,212)			1,531,365

						Movement in funds	Movement in funds
					Balance at 1	Incoming	Resources	Transfers	Balance at 31
					April 2021	resources	expended		March 2022
					f.	f.		f.
Encouraging the Prudent	Use of
Resources					172,351	443,172	(397,757)	47,098	264,864
Promoting Healthy Lifestyles					423,241	252,860	(231,013)	(6,440)	438,648
Encouraging Greater Use		of
Sustainable Transport					154,273	114,326	(119,063)	(784)	148,752
Contributing to Physical
Environmental Improvements					71,954	91,990	(163,934)	6,151	6,161
Education and Awareness		Raising			146,275	339,119	(301,724)	(17,279)	166,391
Total Restricted Funds					968,094	1,241,467	(1,213,491)	28,746	1,024,816
Unresticted funds
General funds					443,965	144,311	(150,239)	(1,275)	436,762
Designated Funds:
-Premises fund
-Education and Awareness			Raising		9,368	13,726	(4,793)		18,301
-Encouraging Greater Use		of
Sustainable Transport					45,561	60,810	(27,439)	(27,471)	51,461
Total funds					1,466,988	1,460,314	(1,395,962)		1,531,340
Analysis ofnet assets between				funds
							Restricted Unrestricted		Total
							funds	funds
Fund balances at 31 March			2023	are	represented by:
Tangible assets							19,048	14,979	34,027
Current assets/(liabilities)							1,064,209	433,129	1,497,338
							1,083,257	448,108	1,531,365


Analysis ofnet assets between	funds				(Continued)
			Restricted	Unrestricted	Total
			funds	funds
Fund balances at 31 March 2022	are represented	by:
Tangible assets			16,739		16,739
Current assets/(liabilities)			1,008,077	506,524	1,514,601
			1,024,816	506,524	1,531,340

	2023	2022
	f
Within one year	6,914	6,000
Between two and five years	27,200	24,000
In over five years	30,000	30,000
	64,114	60,000

The remun	eration of key management personnel is as	follows.
		2023	2022
		F	f
Aggregate	compensation	189,943	185,279

20	Cash generated from	operations				2023	2022
							F
	Surplus for the year					25	64,352
	Adjustments for:
	Investment income recognised in statement			offinancial	activities	(3,606)	(1,414)
	Depreciation and impairment oftangible		fixed assets			3,684	5,985
	Movements in working	capital:
	Decrease in debtors					70,208	38,420
	(Decrease)/increase in	creditors				(5,648)	23,569
	(Decrease) in deferred	income				(10,000)
	Cash generated from	operations				54,663	130,912
21	Analysis ofchanges	in net funds
	The charity had no debt during the year.