REGISTERED COMPANY NUMBER: 03798789 (England and Wales) REGISTERED CHARITY NUMBER: 1076428 Re rtoftheTru and Unaudlted inancial S men For The Y r Ended 3 June 2024 Abili Kingscott Dix Limfted Chartered Accountants Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 SEN
Enviro Abili Contents of the Financial Statements or The Year Ended 30 June 2024 Page Report of the Trustses 1 to 3 Independent Examlnerfs Report ststement of Flnanclal Actlvitie8 Balance Sheet 6 to 7 Notes to tha Flnanclal Statements 8 to 14 Detslled Statement of Flnanclal Actfvltles 15 to 16
Enviro Abili ort of the Trustees For The Year Ended 30 June 2024 The trustees who are also directors of the charity for the purposes of the Companie5 Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2024. The trustee5 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 Stan¢Jard 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 devekjp initiatives, which benefit. involve and provide opportunities to people from disadvantaged groups, the communiiy and the environment. Public benefit The truslees consider that they have complied with their duty to have due regard to the public benefft guidance when exercising any powers or duties to which the guidance 15 relevant. ACHIEVEMENT AND PERFORMANCE Charitsble activltles 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 ha8 a varied range of projects currently running.. Collecting waste from shops in town and processes into recycling. Industrial Recycling The Can Do Crew Helping maintain gardens, works with parish councils on clearing public rights of way and other odd jobs as requested. Restoring donated furniture and bicycle's to be resold. Also receiving donated books to resell. Allowing disadvantaged groups to hold evening social events, m8et others and become involved in the local community. Furniture and Bicycle Upcycling Leisure Link Project 'Tweety Treats, Birdseed Local birdseed sourced, packaged and sold. The charity also has a retail outlet in the town for Shop Mobilty where mobility aids can be hired by the general public for a small donation fee. Page 1
Enviro Abili Re ort of the Trustees For The Year Ende 30 June 2024 FINANCIAL REVIEW Financial position Our current tenancy at Model Farm continues and we remain immensely grateful to our landlord Simon Cutterfor his ongoing support which has allowed us to increase our range ofactivities at the 51te. Our new workshop space has allowed us to expand our'Take A Pe, project to work alongside another IcKal church who are looking to re home their pews. Our skilled volunteers will work alongside our seNice users, teaching them new skills, cutting the pews down to the required size, with the desired finish and Ihese will go on to be sold to the public, mainly the parishioners of that church. Any surplus from this project will be split equally betreen EnviroAbility and the church. A great example of how we work in a co-productive manner. Our targel of increasing numbers of paying users was achieved in the financial year but the less satisfactory performance of other income generdting parts of the charity partially offset the financial gains. Our SeNice Development Officer continues to widen our range of contacts within the care network in Herefordshire and we antipate a further increase in Servi user income during the coming year. Alongside the valued day opportunities offered to adults with disabilities we also now provide a 1-1 home help service to a person we support who, with our help and support, has moved into their own home. We provide service to this individual to ensure they are learning the necessary skills to be able to live independently. 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. We are pleased and thankful to have been chosen as our Town Mayorfs Charity of the year for 23-24. Alongside the Mayor we have been organising fundraisiiig events to raise funds for EnviroAbility. EnviroAlylity 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 aseS to be impressed by the enthusiasm and generosity of these volunteers who do so much for the people we support. 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 perfonnance from last year and setting in place the foundations for further growth. Reserves pollcy The trustees will endeavour to maintain re5eNes at a level that provides cov&r 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 seNices 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 20C6. Recruitment and appointment of new trustees Trustees are usually recruited from the local community. Newty appointed trustees are informally mentored by the chairman. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03798789 (England and Wales) Registered Charlty number 1076428 Page 2
Envlro Ablli ort of the Tr stees r The Year En ed 30 June 2024 Registered office The Factory Whitchurch Ross-on-wye Herefordshire HR9 6DF Trustees A J l 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 Company Secretary Miss T L James Independent Examiner P Murphy Kingscott Dix Limited Chartered Accountants Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 SEN Approve by order of the boar of tru8t8es on 27 November 2024 and signed on its behalf by: AJIL her- Trustee Page 3
Inde endent Examiner's Re ort to the Trustees of Enviro Abili Independent examiner's r8POrt to the trustees of Enviro Ability <'the Company,) I report to the charity trustees on my examination of the aGcounts of the Company for the year ended 30 June 2024. Responsibilities and basi8 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 accordan 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 examinats'on I have followed the D1ctionS given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examlner'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.. accounting records were not k8Pt in respect of the Company as required by Section 386 of the 20 Act,. or the accounts do not accord with those records," or 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 the accounts have not been prepared in accordance with the methods and principles of the Ststement of Recommended Practice for accountlng and reporting by charitie5 (applicable to Gharities preparlng their accounts in accordan with the Financial Reporting Standard applicable in Ihe UK and Republi¢ 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 underst8nding of the accounts to be reached. P Murphy Kingscott Dix Limited Chartered Accountants Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 SEN 27 November 2024 Page 4
Enviro Abili Statement of Financial Activities For The Year Ended 30 J 2024 30.6.24 Total funds 30.6.23 Total funds Unrestricted fund Restricted fund5 Notes INCOME AND ENDOWMENTS FROM t)onations and legacies 22,997 22,997 35,556 Charitable activ(ties Projects 140,570 140,570 128,885 Investment income 388 388 158 Total 163,955 163,955 164,599 EXPENDITURE ON Charitable actlvltles Projects 161,132 2,500 163,632 163,898 NET INCOMEI{EXPENDITURE) 2,823 (2,500) 323 701 RECONCIUATION OF FUNDS Total fijnds brought forward 53,988 2,500 56,488 55,787 TOTAL FUNOS CARRIED FORWARD 56,811 56,811 56,488 The notes fomi part of these financial statements Page 5
Enviro Abili Balance Sheet 30 June 2024 30.6.24 Total funds 30.6.23 Total funds Unrestricted fund Restricted funds Notes FIXED ASSETS Tangible assets Investments 9,760 9,760 16,334 9.761 9,781 16,335 CURRENT ASSETS Debtors Cash at bank and in hand 14,995 47,756 14,995 47,756 13,266 31,120 62,751 62,751 44,386 CREDITORS Amounts falling due within one year 10 (15,701) (15,701) (4.233) NETCURRENT ASSETS 47,050 47,050 40,153 TOTAL ASSETS LESS CURRENT LIABILITIES 56,811 56,811 56.488 NET ASSETS 56,811 56,811 56,488 FUNDS Unrestricted funds Restricted funds 56,811 53,988 2,500 TOTAL FUNDS 56,811 56,488 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keep8 accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 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. (b) The notes form part of these financial statements Page 6 continued...
Enviro Abili Balance Sheet- continued 30Ju 2024 These financial statements have been prepared in accordan 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 27 November 2024 and were signed on its behalf by.. AJILO er - Truslee The notes fomi part of these financial statements Page 7
Enviro Abili Notes to he Financial Statements For The Year Ended 30 June 2024 ACCOUNTING POLICIES Basis of preparing the financlal statements The financial statements of the charitable company, which is a public benefit entty under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effedive 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Slandard 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 con501idated financlal statements The financial statements contain infomation 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 Companie5 Act 2006 from the requirements to prepare wnsolidated financial statements. Incomlng resources All income is recognised in the Statement of Financial Activiiies 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. Legacles and grant incom8 are recognised on receipt or otherwise, if the charity has been notified of an impending distribution, the amount is known and receipt is expected. Tumover 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 ha5 been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed lo particular headings they have been allocated to activities on a basis consistent with the use of resourc85. Tanglble flxed 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 8S to write off the cost or valuation of assets le38 their residual values over their useful lives on the following bases.. Plant and machinery Motor vehicles Computer equipment The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value ofthe asset and is recognised in the Statement of Financial Activities. - 20% and 25Vo on cost 25./0 on cost - 250A on cost Related party exemption The charitable company has taken advantage of exemption, under the temis 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 Unrestrided funds can be used in accordan with the charitable objectives at the discretion of the trustees. Page 8 continued...
Enviro Abili Notes to the Financial Statements - ¢ontinued For The Year Ended 30 June 2024 ACCOUNTING POLICIES - continued Charltsble 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. Hir8 purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial AGtivities 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 temi 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. Flnanclal 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 concem 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 concem basis of accounting In preparing the finanGial statements. INVESTMENT INCOME 30.6.24 30.6.23 Deposit acGount interest 388 158 NET INCOMEIIEXPENDITURE) Net incomel{expenditure) is staled after chargingl(crediting)-. 30.6.24 30.6.23 Depreciation - owned assets Other operating leases 6,574 6,320 6,574 6,895 Page 9 continued...
Enviro Abili Notes to the Financial Statements- continued For The Year Ende 30 June 2024 TRUSTEES. REMUNERATION AND BENEFITS During the year, no trustees received any remuneration or benefits in kind {2023: £nil). Trustees. expenses During the year, no expenses were reimbursed to or waived by any trustees. (2023.. £nil). Other transactions During the year, accountancy fees of £960 were paid on behalf of the charity by A J LoW(her (2023: £960). STAFF COSTS The average monthly number of employees during the year was as follows.. 30.6.24 30.6.23 Management Project Worker8 No employees received emolument5 in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 35,556 35,556 Charitable activitles Projects 128,885 128,885 Investment income 158 158 Totsl 164,599 164,599 EXPENDITURE ON Charitable actlvltles Projects 163,782 116 163,898 NET INCOMEI{EXPENDITURE) 817 1116) 701 RECONCILIATION OF FUNDS Total funds brought forward 53,171 2,616 55,787 TOTAL FUNDS CARRIED FORWARD 53,988 2,500 56,488 Page 10 continued..
Enviro Ablli Notes to the Financial Statements - continued For The Year Ended 30 June 2024 TANGIBLE FIXED ASSETS Plant and machinery Motor vehicles Computer equipment Totsls COST At 1 July 2023 and 30 June 2024 80,539 45,156 4,618 130,313 DEPRECIATION At 1 July 2023 Charge for year 68,490 3,236 41,477 2,959 4,012 379 113,979 6,574 At 30 June 2024 71,726 44,436 4,391 120,553 NET BOOK VALUE At 30 June 2024 8,813 720 227 9,760 At 30 June 2023 12,049 3,679 606 16,334 FIXED ASSET INVESTMENTS Shares in group undertakings MARKETVALUE At 1 July 2023 and 30 June 2024 NET BOOK VALUE At 30 June 2024 At 30 June 2023 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.. Enviroabllity Tradlng Limited (09643304) Registered office.. Nature of business., Dormant Class of share.. Ordinary holding 100 30.6.24 30.6.23 Aggregate capital and reserves During the year, the subsidiary company's turnover and expenditure was £nil and £nil (2023: £nil and £nil respectively). Page11 continued...
Enviro Abili Notes to the Financial Statements - continued For The Year Ended 30 une 2024 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.6.24 30.6.23 Trade debtors Prepayments and accrued income 10,370 4,625 10,326 2,940 14,995 13,266 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.6.24 30.6.23 Social security and other taxes Accruals and d8ferred Income 966 14,735 827 3,406 15,701 4,233 11. MOVEMENT IN FUNDS Net movement In funds At 30.6.24 At 1.7.23 Unrestricted funds General fund 53,988 2,823 56.811 Restrlctad funds Leisure Link Project 2,500 (2,500) TOTAL FUNDS 56,488 323 56.811 Net movement in funds, included in the above are as follows.. Incoming resources Resou3 expended Movement in funds Unrestrlcted funds General fund 163,955 (161,132) 2,823 Restrlcted funds Leisure Link Project (2,500) (2,500) TOTAL FUNDS 163,955 {163,632} 323 Page 12 continued...
Enviro Abili Notes to the Financial Statements- continued F rTheYe r Ended 30 June 2024 11. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds At 30.6.23 At 1.7.22 Unrestricted funds General fund 53,171 817 53,988 Restricted funds Leisure Link Project 2,616 (116) 2,500 TOTAL FUNDS 55,787 701 56,488 Comparative net movement in funds, Included in the above 8re as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 164,599 (163,782) 817 Re5trfcted funds Leisure Link Project (116) 1116) TOTAL FUNDS 164,599 (163,8981 701 Restrlcted funds Leisure Links Pro'ec 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. Unrestrlcted funds The unrestricted funds of the charlty may be applied for any charitable purpose at the discretion of the trustees. 12. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 30 June 2024. Page 13 continued...
Enviro Abili Notes to the Financial Statements - continued For The Year Ended 30 June 2024 13. UMITED BY GUARANTEE The company is a private company limited by guarantee and consequently does not have share capitsl. Each of the members is liable to contribute an amunt not exceeding £10 towards the assets of the company in the event of liquidation. 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 Foundation The Rhododendron TrL5St Ros8-On-VVye Town Council Page 14