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2021-03-31-accounts

Page
Trustees'
annual
report (incorporating
the director's report)
Independent auditor's report to the members
Statement offinancial activities (including income and
expenditure account)
Statement offinancial position 12
Statement ofcash flows 13
Notes to the financial statements 14

Reference Reference and administrative and administrative and administrative details
Registered charity name Growing Space
Charity registration number 1071540
Company registration number 03378760
Principal office and registered 1 Lincoln Terrace
office Merthyr
Tydfil
South Wales
CF47 OTU
The trustees
BA Humphreys
R D Blair CBE
LC Evans
PELea
Company secretary William Peter Upham
Auditor Walter Hunter 8 Co Limited
Chartered
accountants
8 statutory auditor
24 Bridge Street
Newport
South Wales
NP20 4SF

2021 2020
Unrestricted Restricted
Note funds
F
funds Total
f
funds Total funds
Income and endowments
Donations
and legacies
Charitable
activities
5
6
26,524
50,648
1,050,091 26,524
1,100,739
3,581
1,817,787
Other trading
activities
Investment
income
7
8
27,057
191
27,057
191
48,356
184
Total income 104,420 1,050,091 1,154,511 1,869,908
Expenditure
Expenditure
on charitable
Other expenditure
activities 9,10
13
103,971
971,361
1,075,332

1,725,678
731
Total expenditure 103,971 971,361 1,075,332 1,726,409
Net income and net movement in funds 449 78,730 79,179 143,499
Reconciliation
offunds
Total funds brought
fonNard
240,753 290,009 530,762 387,262
Total funds carried forward 241,202 368,739 609,941 530,762

2021 2020
Note
Fixed assets
Tangible fixed assets 17 50,900 43,975
Current assets
Debtors 18 83,495 181,812
Cash at bank and in hand 592,744 436,616
676,239 618,428
Creditors: amounts falling due within one year 19 117,198 131,642
Net current assets 559,041 486,786
Total assets less current liabilities 609,941 530,761
Net assets 609,941 530,761
Funds ofthe charity
Restricted
funds
368,739 290,009
Unrestricted
funds
241,202 240,753
Total charity funds 23 609,941 530,762

Year ended 31 March 2021
2021
f
2020
Cash flows from operating activities
Net income 79,179 143,499
Adjustments
for:
Depreciation
oftangible fixed assets
11,733 11,269
Government
grant income
(19,821)
Other interest receivable
and similar income
(191) (184)
Interest payable
and similar
charges 306 270
Accrued expenses 4,120 2,194
Changesin:
Trade and other debtors 98,317 77,148
Trade and other creditors (18,563) 47,082
Cash generated
from operations
155,080 281,278
Interest paid (306) (270)
Interest received 191 184
Net cash from operating
activities
154,965 281,192
Cash flows from investing activities
Purchase oftangible assets (18,658) (19,047)
Proceeds from sale oftangible assets 1,231
Net cash used
in investing
activities
(18,658) (17,816)
Cash flows from financing activities
Government
grant income
19,821
Net cash from financing
activities
19,821
Net increase
in cash and cash equivalents
156,128 263,376
Cash and cash equivalents at beginning ofyear 436,616 173,240
Cash and cash equivalents at end ofyear 592,744 436,616

Donations
and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
f
Donations
Donations 6,703 6,703 3,581 3,581
Grants
Government
grant income
19,821 19,821
26,524 26,524 3,581 3,581
Charitable
activities
Unrestricted Restricted Total Funds
Funds Funds 2021
F F
Gwent Mental
Health Consortium
39,493 39,493
Woodland
Routes to Wellbeing
Lottery
Open Spaces Open Minds Lottery
Newport
City Council
34,020
60,203
68,224
34,020
60,203
68,224
Aneurin
Bevan University
Health Board —No More
Barriers 97,176 97,176
Caerphilly
CBC
4,737 4,737
WEFO 204,671 204,671
Aneurin
Bevan University
Buddies
Health Board —Travel 48,113 48,113
Aneurin
Bevan University
Health Board —Connecting
With Nature 100,000 100,000
Aneurin
Bevan University
Health Board —Taster
Sessions 170,000 170,000
Aneurin
Bevan University
Health Board —Creative
Arts 100,000 100,000
Aneurin
Bevan University
Health Board —Rainbow
Connectors 61,600 61,600
WCVA AIF Learn &Grow VMHE 30,854 30,854
Lloyds
Small Grants Receivable
and Other Income 50,648 31,000 31,000
50,648
50,648 1,050,091 1,100,739

Unrestricted Restricted Total Funds
Funds Funds 2020
E
Gwent Mental Health Consortium 1,057,973 1,057,973
Woodland Routes to Wellbeing Lottery 34,362 34,362
Open Spaces Open Minds Lottery 69,155 69,155
Newport City Council 204,000 204,000
Newport City Homes 47,700 47,700
Aneurin
Bevan University
Health Board 159,893 159,893
Caerphilly CBC 6,367 6,367
WEFO 53,716 53,716
ReCover 6,994 6,994
WCVA AIF Learn 8 Grow VMHE 104,293 104,293
Small Grants Receivable and Other Income 73,334 22,533
128,028 1,689,759 1,817,787

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
E
Gardening 7,624 7,624 25,447 25,447
Fundraising events 716 716
Shop income 19,433 19,433 22,193 22,193
27,057 27,057 48,356 48,356

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
Bank interest receivable 191 191 184 184

Unrestricted Restricted Total Funds
Funds Funds 2021
E
Head Office 66,655 2,584 69,239
Aneurin Bevan University Health Board -Travel
Buddies 15,342 15,342
Aneurin Bevan University Health Board - No More
Barriers 64,348 64,348
Aneurin Bevan University Health Board - Connecting
With Nature 65,920 65,920
Newport City Council 94,061 94,061
Aneurin Bevan University Health Board -Taster
Sessions 135,600 135,600
Aneurin Bevan University Health Board - Creative
Arts 65,893 65,893
Newport City Homes
Aneurin Bevan University Health Board - Rainbow
Connectors 33,769 33,769
WCVA 54,712 54,712
Lloyds 12,000 12,000
Caerphilly
County
Borough Council
5,775 5,775
Gwent Mental
Health
Consortium 66,971 66,971
WAG Communities
for Work Innovation
Fund 30,000 30,000
Melin 4,162 4,162
WEFO 204,757 204,757
Mental Health
Navigators
17,466 17,466
Open Spaces Open Minds Lottery 62,684 62,684
Woodland
Routes to
Wellbeing 34,617 34,617
Support costs 37,316 700 38,016
103,971 971,361 1,075,332
Unrestricted Restricted Total Funds
Funds Funds 2020
F F
Head Office 26,460 14,115 40,575
Aneurin Bevan University Health Board - Travel
Buddies 5,582 165,082 170,663
Aneurin Bevan University Health Board - No More
Barriers
Aneurin Bevan University Health Board - Connecting
With Nature
Newport City Council 195,570 195,570
Aneurin Bevan University Health Board -Taster
Sessions
Aneurin Bevan University Health Board - Creative
Arts
Newport City Homes 23,123 23,123
Aneurin Bevan University Health Board - Rainbow
Connectors

WCVA 48,909 48,909
Lloyds
Caerphilly
County Borough Council
Gwent Mental Health Consortium
1,049,199 1,049,199
WAG Communities
for Work Innovation
Fund
Melin
WEFO 53,497 53,497
Mental Health Navigators
Open Spaces Open Minds Lottery
Woodland
Routes to Wellbeing
78,970
33,283
78,970
33,283
Support costs 31,887 31,889
87,052 1,638,625 1,725,678

Activities
undertaken Grant funding Total funds Total fund
directly ofactivities Support costs 2021 2020
Head Office 69,239 25,907 95,146 67,829
Aneurin
Bevan
University
Health
-Travel Buddies
Board 15,342 86 15,428 170,663
Aneurin
Bevan
University
Health Board
- No More Barriers
64,348 14 64,362
Aneurin
Bevan
University
Health
Board
-Connecting
With
Nature 65,920 65,920
Newport
City Council
94,061 94,061 195,570
Aneurin
Bevan
University
Health
- Taster Sessions
Board 135,600 135,600
Aneurin
Bevan
University
Health
-Creative Arts
Board 65,893 65,893
Newport
City Homes
23,123
Aneurin
Bevan
University
Health Board
- Rainbow Connectors
WCVA
33,769
54,712
33,769
54,712
48,909
Lloyds 12,000 12,000
Caerphilly
County
Borough Council
5,775 5,775
Gwent Mental
Health
Consortium 35,614 31,357 66,971 1,049,199
WAG
Communities
for
Work Innovation Fund 30,000 30,000
Melin 4,162 4,162
WEFO 204,757 600 205,357 53,497

Mental
Health
Navigators 17,466 17,466
Open Spaces Open
Minds Lottery 62,684 62,684 78,970
Woodland
Routes to
Wellbeing 34,614 34,614 33,283
Governance
costs
11,412 11,412 4,635
1,005,956 31,357 38,019 1,075,332 1,725,678
11. General fund
General Fund
f
Total 2021 Total 2020
Finance costs 306 306 87
Governance
costs
11,412 11,412 9,008
Support costs - Consultancy 26,301 26,301 22,792
38,019 38,019 31,887
12. Analysis ofgrants payable
2021
f
2020
Grants to institutions
Monmouthshire Mind 9,277 130,757
Newport
Mind
5,960 148,287
Inside Out 45,000
Hafal 4,200 137,388
Torfaen & Blaenau Gwent Mind 5,960 201,088
Caerphilly
Mind
5,960 117,495
Newport
City Council
140,000
31,357 920,015
Total grants 31,357 920,015
13. Other expenditure
Other expenditure
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 f Funds
f
2020
Loss on disposal oftangible fixed
assets held for charity's own use 731 731

Net income
Net income is stated after charging/(crediting):
2021 2020
Depreciation
oftangible
fixed assets
11,733 11,269
Loss on disposal oftangible fixed assets 731
Fees payable for the audit ofthe financial statements 4,744 4,635

Staff costs
The total staff costs and employee benefits for the reporting period are analysed
as
follows:
2021
f
2020
Wages and salaries 671,899 538,571
Social security costs 51,585 37,541
Employer contributions to pension plans 13,177 9,621
736,661 585,733
full-time eq uivalent
empl

oyees
during t
he y ear is analysed as follows:
2021 2020
No. No.
Number of management and administrative staff 4 4
Number of staff engaged on charitable activities 37 28
41 32

17. Tangible fixed asset s
Plant and Fixtures and Motor
machinery fittings vehicles Equipment Total
F E
Cost
At 1 April 2020 44,054 3,152 21,868 11,967 81,041
Additions 6,834 2,205 9,619 18,658
At 31 March 2021 50,888 5,357 21,868 21,586 99,699
Depreciation
At 1 April 2020 22,324 1,282 8,478 4,982 37,066
Charge for the year 5,794 513 3,347 2,079 11,733
At 31 March 2021 28,118 1,795 11,825 7,061 48,799
Carrying
amount
At 31 March 2021 22,770 3,562 10,043 14,525 50,900
At 31 March 2020 21,730 1,870 13,390 6,985 43,975
18. Debtors
2021 2020
Prepayments
and accrued income
Other debtors
10,949
72,546
8,673
173,139
83,495 181,812
19. Creditors: amounts falling due within one year
2021 2020
Trade creditors 60,380 100,730
Accruals and deferred income 54,462 29,010
Social security and other taxes 2,356 1,902
117,198 131,642


plans was f1
Government
3,177(2020:f9,621).
grants
3,177(2020:f9,621).
grants
The amounts recognised
in the financial statements
for government grants are as follows:
2021
2020
Recognised in income from donations and legacies:
Government grants income 19,821

Unrestricted
funds
At At
1 April 2020 Income Expenditure
31
March 2021
F
General funds 240,753 104,420 (103,971) 241,202
At
At 31 March 202
1 April 2019 Income Expenditure 0
F
General funds 148,387 180,148 (87,783) 240,753
Restricted funds
At At
1 April 2020 Income Expenditure
31
March 2021
F
Gwent Mental Health Consortium 27,477 39,493 (40,255) 26,715
Woodland
Routes to Wellbeing
Lottery
Open Spaces Open Minds Lottery
Newport
City Council
30,023
35,314
56,206
34,020
60,203
68,224
(64,617)
(62,684)
(94,061)
(574)
32,833
30,369
WAG Communities
Innovation
Fund
for Work 46,196 (30,000) 16,196
WCVA AIF 55,385 30,854 (54,712) 31,527
Melin 4,162 (4,162)
Mental
Health
Navigators
17,466 (17,466)
Aneurin
Bevan University
Health Board
- No More Barriers
Caerphilly
County
Borough Council
WEFO
1,869
15,693
218
97,176
4,737
204,671
(64,348)
(5,775)
(204,757)
34,697
14,655
132

Aneurin
Bevan
University Health Board
-Travel Buddies 48,113 (15,342) 32,771
Aneurin
Bevan
University Health Board
-Connecting
With Nature
100,000 (65,920) 34,080
Aneurin
Bevan
University Health Board
-Taster Sessions 170,000 (135,600) 34,400
Aneurin
Bevan
University Health Board
-Creative Arts 100,000 (65,893) 34,107
Aneurin
Bevan
University Health Board
- Rainbow Connectors 61,600 (33,769) 27,831
Lloyds 31,000 (12,000) 19,000
290,009 1,050,091 (971,361) 368,739
At At
1 April 2019 Income Expenditure 31 March 2020
F F F F
Gwent Mental Health Consortium 27,235 1,057,974 (1,057,732) 27,477
Woodland
Routes to Wellbeing
Lottery 28,944 34,361 (33,282) 30,023
Open Spaces Open Minds Lottery 45,130 69,155 (78,971) 35,314
Newport
City Council
47,777 204,000 (195,571) 56,206
WAG Communities
for Work
Innovation
Fund
46,196 46,196
WCVA AIF 104,293 (48,908) 55,385
Melin 4,162 4,162
Mental Health Navigators 17,466 17,466
Aneurin
Bevan
University Health Board
- No More Barriers 12,639 159,893 (170,663) 1,869
Caerphilly
County Borough Council
9,326 6,367 15,693
WEFO 53,716 (53,498) 218
Aneurin
Bevan
University Health Board
-Travel Buddies
Aneurin
Bevan
University Health Board
-Connecting
With Nature
Aneurin
Bevan
University Health Board
- Taster Sessions
Aneurin
Bevan
University Health Board
- Creative Arts
Aneurin
Bevan
University Health Board
- Rainbow Connectors
Lloyds
238,875 1,689,759 (1,638,625) 290,009

24. Analysis of net a sse ts between funds
Unrestricted Restricted Total Funds
Funds Funds 2021
Tangible fixed assets
Current assets
50,900
27,952
531,089 50,900
559,041
Net assets 78,852 531,089 609,941
Unrestricted Restricted Total Funds
Funds Funds 2020
Tangible fixed assets
Current assets
43,975
24,321
462,465 43,975
486,786
Net assets 68,296 462,465 530,761
25. Analysis ofchanges in net debt
At
At 1 Apr 2020 Cash flows 31 Mar 2021
F
Cash at bank and in hand 436,616 156,128 592,744