**REGISTERED COMPANY NUMBER: 03798789 (England and Wales) REGISTERED CHARITY NUMBER: 1076428**
## **Report of the Trustees and**
**Unaudited Financial Statements**
**For The Year Ended 30 June 2023**
**for**
**Enviro Ability**
Kingscott Dix Limited Chartered Accountants Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 5EN
**Enviro Ability**
## **Contents of the Financial Statements For The Year Ended 30 June 2023**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**|6|to|7|
|**Notes to the Financial Statements**|8|to|14|
|**Detailed Statement of Financial Activities**|15|to|16|
**Enviro Ability**
## **Report of the Trustees For The Year Ended 30 June 2023**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The principal activity of the company is to develop initiatives, which benefit, involve and provide opportunities to people from disadvantaged groups, the community and the environment.
## **Public benefit**
The trustees consider that they have complied with their duty to have due regard to the public benefit guidance when exercising any powers or duties to which the guidance is relevant.
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
The Charity sets up projects to provide people from disadvantaged groups a chance to get involved and back into work. These projects enable individuals who would not necessarily be ready for employment to build confidence and learn new skills, improving their chance of gaining employment.
The charity has a varied range of projects currently running:
|Industrial Recycling|Industrial Recycling|Collecting waste from shops in|town and processes into||
|---|---|---|---|---|
|||recycling.|||
|The Can Do Crew||Helping maintain gardens, works with parish councils on|||
|||clearing public rights of way and other odd jobs as requested.|||
|Furniture and Bicycle Upcycling||Restoring donated furniture and bicycle's to be resold. Also|||
|||receiving donated books to resell.|||
|Leisure Link Project||Allowing disadvantaged groups to hold evening social events,|||
|||meet others and become involved in the local community.|||
|'Tweety Treats' Birdseed||Local birdseed sourced, packaged and sold.|||
The charity also has a retail outlet in the town for Shop Mobility where mobility aids can be hired by the general public for a small donation fee.
Page 1
**Enviro Ability**
## **Report of the Trustees For The Year Ended 30 June 2023**
## **FINANCIAL REVIEW**
## **Financial position**
Our current tenancy at Model Farm continues and we remain immensely grateful to our landlord Simon Cutter for his ongoing support which has allowed us to increase our range of activities at the site.
Our target of increasing numbers of paying users was achieved in the financial year but the less satisfactory performance of other income generating parts of the charity partially offset the financial gains. The service development officer has widened our range of contacts within the care network in Herefordshire and we anticipate a further increase in service user income in the coming year.
Grant funding has been obtained from a variety of sources. We are particularly grateful for the local funders who regularly support and particularly those who have recognised that core funding, whilst not very exciting, is absolutely critical to organisations such as ours.
EnviroAbility continues to rely upon the dedication of not only its paid staff but to the dedicated volunteers who give their time and skills. The board never ceases to be impressed by the enthusiasm and generosity of these volunteers who do so much for the people we support.
We have been pleased to welcome Julian Hallett to the board of EnviroAbility as their experience in council procurement and the third sector has already proved invaluable.
In conclusion, EnviroAbility has succeeded in its mission to provide valued opportunities for disadvantaged people that are visible to the community, whilst at the same time considerably improving its financial performance from last year and setting in place the foundations for further growth.
## **Reserves policy**
The trustees will endeavour to maintain reserves at a level that provides cover for six months of overheads, should the charity's income streams be adversely affected.
## **FUTURE PLANS**
EnviroAbility will look to continue to increase the number of paying service users which will allow us to continue to widen our range of services and support to those most in need in our community and, at the same time, improve our long-term financial security and sustainability.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Recruitment and appointment of new trustees**
Trustees are usually recruited from the local community. Newly appointed trustees are informally mentored by the chairman.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
03798789 (England and Wales)
## **Registered Charity number**
1076428
## **Registered office**
The Factory Whitchurch Ross-on-Wye Herefordshire HR9 6DF
Page 2
**Enviro Ability**
## **Report of the Trustees For The Year Ended 30 June 2023**
## **Trustees**
A J I Lowther Engineer Mrs M M Mellor Director Mrs D J Terry Human Resources Manager D Humble Director D Hatch Director A B F Lowther Director J T Hallett Director (appointed 1.1.23)
## **Company Secretary**
Miss T L James
## **Independent Examiner**
P Murphy Kingscott Dix Limited Chartered Accountants Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 5EN
Approved by order of the board of trustees on 10 November 2023 and signed on its behalf by:
A J I Lowther - Trustee
Page 3
## **Independent Examiner's Report to the Trustees of Enviro Ability**
## **Independent examiner's report to the trustees of Enviro Ability ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2023.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
P Murphy
Kingscott Dix Limited Chartered Accountants Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 5EN
10 November 2023
Page 4
## **Enviro Ability**
## **Statement of Financial Activities**
## **For The Year Ended 30 June 2023**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
35,556
**Charitable activities**
Projects
128,885
Investment income
2
158
**Total**
164,599
**EXPENDITURE ON**
**Charitable activities**
Projects
163,782
**NET INCOME/(EXPENDITURE)**
817
**RECONCILIATION OF FUNDS**
Total funds brought forward
53,171
**TOTAL FUNDS CARRIED FORWARD**
53,988|Restricted
funds
£
-
-
-
-
116
(116)
2,616
2,500|30.6.23
Total
funds
£
35,556
128,885
158
164,599
163,898
701
55,787
56,488|30.6.22
Total
funds
£
25,760
117,262
6
143,028
166,397
(23,369)
79,156
55,787|
|---|---|---|---|
The notes form part of these financial statements
Page 5
## **Enviro Ability**
## **Balance Sheet**
## **30 June 2023**
|Unrestricted
Restricted
fund
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
7
16,334
-
Investments
8
1
-
16,335
-
**CURRENT ASSETS**
Debtors
9
13,266
-
Cash at bank and in hand
28,620
2,500
41,886
2,500
**CREDITORS**
Amounts falling due within one year
10
(4,233)
-
**NET CURRENT ASSETS**
37,653
2,500
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
53,988
2,500
**NET ASSETS**
53,988
2,500
**FUNDS**
11
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|30.6.23
Total
funds
£
16,334
1
16,335
13,266
31,120
44,386
(4,233)
40,153
56,488
56,488
53,988
2,500
56,488|30.6.22
Total
funds
£
10,852
1
10,853
15,338
44,565
59,903
(14,969)
44,934
55,787
55,787
53,171
2,616
55,787|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 6
continued...
**Enviro Ability**
## **Balance Sheet - continued 30 June 2023**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 10 November 2023 and were signed on its behalf by:
A J I Lowther - Trustee
The notes form part of these financial statements
Page 7
**Enviro Ability**
## **Notes to the Financial Statements**
## **For The Year Ended 30 June 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
## **Preparation of consolidated financial statements**
The financial statements contain information about Enviro Ability as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
## **Incoming resources**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Cash donations are recognised on receipt. Legacies and grant income are recognised on receipt or otherwise, if the charity has been notified of an impending distribution, the amount is known and receipt is expected.
Turnover is measure at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and machinery - 20% and 25% on cost Motor vehicles - 25% on cost Computer equipment - 25% on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the Statement of Financial Activities.
## **Related party exemption**
The charitable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Charitable funds**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Page 8
continued...
**Enviro Ability**
## **Notes to the Financial Statements - continued**
## **For The Year Ended 30 June 2023**
## **1. ACCOUNTING POLICIES - continued**
## **Charitable funds**
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **Financial instruments**
The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **Going concern**
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||
|---|---|---|
||30.6.23|30.6.22|
||£|£|
|Deposit account interest|158|6|
|**NET INCOME/(EXPENDITURE)**|||
|Net income/(expenditure) is stated after charging/(crediting):|||
||30.6.23|30.6.22|
||£|£|
|Depreciation - owned assets|6,574|6,394|
|Other operating leases|6,895|14,274|
## **3. NET INCOME/(EXPENDITURE)**
Page 9
continued...
**Enviro Ability**
## **Notes to the Financial Statements - continued For The Year Ended 30 June 2023**
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
During the year, no trustees received any remuneration or benefits in kind (2022: £nil).
## **Trustees' expenses**
During the year, no expenses were reimbursed to or waived by any trustees. (2022: £nil).
## **Other transactions**
During the year, accountancy fees of £960 were paid on behalf of the charity by A J Lowther (2022: £960).
## **5. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Management
Project Workers
No employees received emoluments in excess of £60,000.
**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
25,760
**Charitable activities**
Projects
117,262
Investment income
6
**Total**
143,028
**EXPENDITURE ON**
**Charitable activities**
Projects
166,397
**NET INCOME/(EXPENDITURE)**
(23,369)
**RECONCILIATION OF FUNDS**
Total funds brought forward
76,540
**TOTAL FUNDS CARRIED FORWARD**
53,171|30.6.23
1
5
6
Restricted
funds
£
-
-
-
-
-
-
2,616
2,616|30.6.22
2
7
9
Total
funds
£
25,760
117,262
6
143,028
166,397
(23,369)
79,156
55,787|
|---|---|---|
Page 10
continued...
## **Enviro Ability**
## **Notes to the Financial Statements - continued**
## **For The Year Ended 30 June 2023**
**7. TANGIBLE FIXED ASSETS**
|**7.**|**TANGIBLE FIXED ASSETS**||||||||
|---|---|---|---|---|---|---|---|---|
|||Plant and||Motor||Computer|||
|||machinery||vehicles||equipment||Totals|
||||£|£||£||£|
||**COST**||||||||
||At 1 July 2022|68,830||45,156||4,271||118,257|
||Additions|11,709|||-|347||12,056|
||At 30 June 2023|80,539||45,156||4,618||130,313|
||**DEPRECIATION**||||||||
||At 1 July 2022|65,254||38,518||3,633||107,405|
||Charge for year||3,236|2,959||379||6,574|
||At 30 June 2023|68,490||41,477||4,012||113,979|
||**NET BOOK VALUE**||||||||
||At 30 June 2023|12,049||3,679||606||16,334|
||At 30 June 2022||3,576|6,638||638||10,852|
|**8.**|**FIXED ASSET INVESTMENTS**||||||||
|||||||||Shares in|
|||||||||group|
|||||||||undertakings|
|||||||||£|
||**MARKET VALUE**||||||||
||At 1 July 2022 and 30 June 2023|||||||1|
||**NET BOOK VALUE**||||||||
||At 30 June 2023|||||||1|
||At 30 June 2022|||||||1|
||There were no investment assets outside the UK.||||||||
||The company's investments at the balance sheet||date in the|share capital of companies include the|||||
||following:||||||||
||**Enviroability Trading Limited (09643304)**||||||||
||Registered office:||||||||
||Nature of business: Dormant||||||||
|||%|||||||
||Class of share:|holding|||||||
||Ordinary||100||||||
|||||||30.6.23||30.6.22|
|||||||£||£|
||Aggregate capital and reserves||||||1|1|
During the year, the subsidiary company's turnover and expenditure was £nil and £nil (2022: £nil and £nil respectively).
Page 11
continued...
## **Enviro Ability**
## **Notes to the Financial Statements - continued For The Year Ended 30 June 2023**
|**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments and accrued income
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Social security and other taxes
Accruals and deferred income
**11.**
**MOVEMENT IN FUNDS**
At 1.7.22
£
**Unrestricted funds**
General fund
53,171
**Restricted funds**
Leisure Link Project
2,616
**TOTAL FUNDS**
55,787
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
164,599
**Restricted funds**
Leisure Link Project
-
**TOTAL FUNDS**
164,599|30.6.23
30.6.22
£
£
10,326
11,232
2,940
4,106
13,266
15,338
30.6.23
30.6.22
£
£
827
899
3,406
14,070
4,233
14,969
Net
movement
At
in funds
30.6.23
£
£
817
53,988
(116)
2,500
701
56,488
Resources
Movement
expended
in funds
£
£
(163,782)
817
(116)
(116)
(163,898)
701|
|---|---|
Page 12
continued...
**Enviro Ability**
## **Notes to the Financial Statements - continued**
## **For The Year Ended 30 June 2023**
## **11. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|At 1.7.21
£
**Unrestricted funds**
General fund
76,540
**Restricted funds**
Leisure Link Project
2,616
**TOTAL FUNDS**
79,156
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
143,028
**TOTAL FUNDS**
143,028|Net
movement
At
in funds
30.6.22
£
£
(23,369)
53,171
-
2,616
(23,369)
55,787
Resources
Movement
expended
in funds
£
£
(166,397)
(23,369)
(166,397)
(23,369)|
|---|---|
## **Restricted funds**
## Leisure Links Project
Funds were sought for our Leisure Links project, which aims to provide social events and gatherings for disadvantaged groups to gain confidence within the local community.
## **Unrestricted funds**
The unrestricted funds of the charity may be applied for any charitable purpose at the discretion of the trustees.
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 June 2023.
## **13. LIMITED BY GUARANTEE**
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £10 towards the assets of the company in the event of liquidation.
Page 13
continued...
**Enviro Ability**
## **Notes to the Financial Statements - continued For The Year Ended 30 June 2023**
## **14. GRANTS**
During the year the charity recieved grants from the following organisations to support our multiple projects:
E F Bulmer Benevolent Fund Garfield Weston The Eveson Trust
Page 14
## **Enviro Ability**
## **Detailed Statement of Financial Activities For The Year Ended 30 June 2023**
|Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
9,085
-
Grants
26,471
-
35,556
-
**Investment income**
Deposit account interest
158
-
**Charitable activities**
Pews
-
-
Can Do Crew
21,060
-
Industrial Recycling
3,045
-
Sir Grow-A-Lot
-
-
Employee Support
61,209
-
Shop Recycling
20,284
-
Furniture
4,053
-
Shop Mobility
1,520
-
Overross and Bikes
7,195
-
Bookshop
3,311
-
Miscellaneous
600
-
Birdseed
6,608
-
128,885
-
**Total incoming resources**
164,599
-
**EXPENDITURE**
**Charitable activities**
Plant and machinery
3,236
-
Motor vehicles
2,959
-
Computer equipment
379
-
6,574
-
**Support costs**
**Management**
Wages
115,701
-
Other operating leases
6,895
-
Rates and water
787
-
Insurance
3,123
-
Light and heat
2,453
-
Telephone
1,631
-
Sundries
2,470
116
Repairs and Renewals
1,237
-
Carried forward
134,297
116|30.6.23
Total
funds
£
9,085
26,471
35,556
158
-
21,060
3,045
-
61,209
20,284
4,053
1,520
7,195
3,311
600
6,608
128,885
164,599
3,236
2,959
379
6,574
115,701
6,895
787
3,123
2,453
1,631
2,586
1,237
134,413|30.6.22
Total
funds
£
17,302
8,458
25,760
6
1,195
26,595
3,441
17
43,074
18,585
6,927
1,600
5,960
3,445
169
6,254
117,262
143,028
894
5,207
293
6,394
106,629
14,274
929
2,332
4,003
1,304
(61)
1,570
130,980|
|---|---|---|
This page does not form part of the statutory financial statements
Page 15
## **Enviro Ability**
## **Detailed Statement of Financial Activities For The Year Ended 30 June 2023**
|Unrestricted
Restricted
funds
funds
£
£
**Management**
Brought forward
134,297
116
Motor Expenses
6,618
-
Furniture
1,563
-
Industrial Recy
2,419
-
Sir Grow-A-Lot
694
-
Can Do Crew
3,348
-
Bike
120
-
Bird Seed Project
3,543
-
Leisure Link Expenses
32
-
Grants expended
1,350
-
Pension costs
1,662
-
155,646
116
**Finance**
Bank charges
602
-
**Governance costs**
Accountancy and legal fees
960
-
Total resources expended
163,782
116
**Net (expenditure)/income**
817
(116)|30.6.23
Total
funds
£
134,413
6,618
1,563
2,419
694
3,348
120
3,543
32
1,350
1,662
155,762
602
960
163,898
701|30.6.22
Total
funds
£
130,980
6,772
3,786
3,049
1,764
4,894
160
4,518
-
1,491
1,629
159,043
-
960
166,397
(23,369)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 16