2023-03-31-accounts - The Green Team

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REGISTERED CHARITY NUMBER: 1080247

Report of the Trustees and

Financial Statements

for the Year Ended 31 March 2023

for

The Green Team

SKS Bailey Group Limited Suite 32/33 Normany Gateway, Lysaghts Way, Scunthorpe North Lincolnshire DN15 9YG

The Green Team

Contents of the Financial Statements for the Year Ended 31 March 2023

		Page
Report of the Trustees	1	to	4
Independent Examiner's Report		5
Statement of Financial Activities		6
Statement of Financial Position		7
Notes to the Financial Statements	8	to	14
Detailed Statement of Financial Activities	15	to	16

The Green Team

Report of the Trustees for the Year Ended 31 March 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 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).

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. Further information is given in the attached Trustees Annual Report.

OBJECTIVES AND ACTIVITIES Objectives and aims

The charitable objects of the Green Team are:

For the benefit of elderly and disabled people in Goole and the surrounding area by the provision of a gardening service
To advance the education of persons in horticultural skills and practices by providing training.

In furtherance of these objects, and for the public benefit, the Green Team runs the following activities:

A low cost garden maintenance service, offered to elderly and disabled residents living within a ten mile radius of Goole which assists individuals to maintain their gardens when they are unable to do so themselves, reducing their stress, improving the quality of their lives by enabling their enjoyment of their gardens, supporting their safety and independence.

Volunteering opportunities to individuals aged over 16 with an interest in using or acquiring skills in horticulture, developing their life and social skills. Volunteers carry out the garden maintenance for elderly and disabled people, and volunteers tend the Phoenix Garden at the Lansdowne Road allotments in Goole and the West Park growing area. Volunteers benefit from the social contact and sense of inclusion from being part of our team. They benefit from participation in healthy outdoor activity which supports weight loss and a healthy heart.

Training opportunities for volunteers to learn horticultural skills are offered. They learn about gardening and horticulture and how it can improve their quality of life and even their job prospects.

Educational activities including a summer excursion for volunteers to visit gardens in Yorkshire, as well as workshops and activity days. Due to Covid these activities were curtailed during this financial period.

Public benefit

The trustees have had regard to the Charity Commission guidance on public benefit.

Social investments

The Charity, through its Trustees, owns the issued share capital of The Green Team Works CIC ("GTW"); registered in England under number 10840748. GTW is a social enterprise which provides goods and services to its clients on a commercial basis. It is proposed that any surplus profits generated by GTW will be gifted to the Charity. The Charity has charged management fees of £15,820 to GTW in 2023, and is owed £10,964 from GTW at the balance sheet date. This debt is unsecured.

Volunteers

The staff team recruit, support and coordinate a team of, currently, between 12 to 20 volunteers.

Page 1

The Green Team

Report of the Trustees for the Year Ended 31 March 2023

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The recovery from the Covid 19 pandemic continues, with an increase in gardening activity and Volunteer numbers, although these are not back to pre- pandemic levels. Many of our former Volunteers have not returned to the fold, however we are getting new Volunteers, many from new referrers. The numbers being referred from JCP have shown a noticeable reduction, however we have been advised that JCP has many new staff at the local office and they are slowly getting back to a more normalized service in their offices.

We have once again received many heart felt thanks from our gardening beneficiaries for the efforts of our Volunteers and staff.

The garden centre has had its first full year of operation and has been very well received by the Park users. Sterling work has been performed by our dedicated garden centre Volunteers, raising plants from seed, recycling shrubs and larger plants brought in by the gardening teams. Many of the park users have been impressed with the recycling process, which has saved many plants from being taken to the tip, as would have happened prior to having the garden centre facility.

Our regular gardening beneficiaries numbers have remained fairly constant at 106 plus the one off visits and our irregular regulars, however our waiting list for gardening has increased, this can only be addressed by an influx of Volunteers who want to work with the gardening teams. We are looking at ways to address this issue by making contact with new refers. The benefits of this policy will be hopefully felt in the coming year.

Staffing levels have been maintained this year and there are no changes in personnel.

FINANCIAL REVIEW

Going concern

The Trustees are of the view that the charity is a going concern and will remain so for the foreseeable future. Whilst continued funding is difficult to obtain, the Trustees believe that sufficient funding is, and will be, available for at least 12 months following their approval of these financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Charity constitution

The governing document was adopted on 9 November 1999, as amended on 14th March 2000, and on 25th September 2013 and on 10th October 2014.

Recruitment and appointment of new trustees

Trustees of the Green Team must be members of the charity, aged 18 or over. Members appoint a minimum 3 trustees, including the Officers at the Annual General Meeting each year.

Trustees may also appoint (co-opt) additional trustees who must retire with effect from the conclusion of the annual general meeting next after his or her appointment. But they are eligible for re-election at that meeting.

The Green Team advertises widely for trustees. An application form is used requiring potential trustees to outline their skills and interests and the contribution they can make to The Green Team. Potential trustees are required to supply two independent references. All trustees are given a copy of the constitution and directed to information from the Charity Commission on trustee responsibilities and duties. Trustee induction is arranged for new trustees.

Organisational structure

The trustee board meets monthly to direct and lead the Charity and ensure it meets its charitable objects for the public benefit, and operates within its constitution and the law. The Trustees are responsible for the strategic direction of the charity and set policy for its operation.

The trustees employ staff to whom they delegate day to day responsibility for the operation and administration of the Charity. The staff team recruit, support and coordinate a team of between 40 and 45 volunteers.

Page 2

The Green Team

Report of the Trustees for the Year Ended 31 March 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Related parties

The following payments were made to Goole Town Council. Brian Robertson is employed as the Town Clerk for Goole Town Council.

£112.42 Allotment Rental at Lansdown Rd (The Phoenix Garden)

£5,306.17 Rental of Training Room and growing area at West Park, Goole

£411.12 for payroll services.

£85.68 for Supplies and materials of Gardening

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees have ensured that controls are in place to manage major risks to the charity. Financial controls are in place to safeguard the charity's funds. Health and safety procedures and risk assessments are in place to safeguard the charity's staff and volunteers and clients, and to protect the charity from the risks of litigation. Insurance policies covering employers' liability, office contents, vehicles and equipment are in place an up to date. Arrangements are in place to cover staff absence and minimize interruptions to services.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1080247

Principal address

The Pavilion West Park Shaftesbury Avenue Goole East Riding DN14 6UU

Trustees

B Beck-Taylor J Kitchen B Robertson B Cavanagh G M Caldicott (appointed 15/7/2022)

Independent Examiner

BEN SOULBY SKS Bailey Group Limited Suite 32/33 Normany Gateway, Lysaghts Way, Scunthorpe North Lincolnshire DN15 9YG

Staff

David Gibbins CEO Cheryl Price Development Officer Anthony Perrett Gardening Supervisor Robert Gravil Assistant Garden Supervisor Yvonne Wood Bookkeeper Part Time

Page 3

The Green Team

Report of the Trustees for the Year Ended 31 March 2023

Approved by order of the board of trustees on 20 December 2023 and signed on its behalf by:

B Cavanagh - Trustee

Page 4

Independent Examiner's Report to the Trustees of The Green Team

Independent examiner's report to the trustees of The Green Team

I report to the charity trustees on my examination of the accounts of The Green Team (the Trust) for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

BEN SOULBY

SKS Bailey Group Limited Suite 32/33 Normany Gateway, Lysaghts Way, Scunthorpe North Lincolnshire DN15 9YG

20 December 2023

Page 5

The Green Team

Statement of Financial Activities for the Year Ended 31 March 2023

Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2,302 Charitable activities Incoming resources from charitable activity 131,469 Other income - Total 133,771 EXPENDITURE ON Charitable activities Costs of charitable activities 136,240 Support Cost 2,658 Total 138,898 NET INCOME/(EXPENDITURE) (5,127) Transfers between funds 10 10,259 Net movement in funds 5,132 RECONCILIATION OF FUNDS Total funds brought forward 4,067 TOTAL FUNDS CARRIED FORWARD 9,199	Restricted fund £ - 15,000 - 15,000 355 - 355 14,645 (10,259) 4,386 10,614 15,000	2023 Total funds £ 2,302 146,469 - 148,771 136,595 2,658 139,253 9,518 - 9,518 14,681 24,199	2022 Total funds £ 8,875 77,276 11,486 97,637 121,645 2,254 123,899 (26,262) - (26,262) 40,943 14,681

The notes form part of these financial statements

Page 6

The Green Team

Statement of Financial Position 31 March 2023

Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 5 20,146 - Social investments 6 2 - 20,148 - CURRENT ASSETS Stocks 7 5,000 - Debtors 8 11,586 15,354 Cash at bank and in hand 730 3,907 17,316 19,261 CREDITORS Amounts falling due within one year 9 (28,265) (4,261) NET CURRENT ASSETS (10,949) 15,000 TOTAL ASSETS LESS CURRENT LIABILITIES 9,199 15,000 NET ASSETS/(LIABILITIES) 9,199 15,000 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS	2023 Total funds £ 20,146 2 20,148 5,000 26,940 4,637 36,577 (32,526) 4,051 24,199 24,199 9,199 15,000 24,199	2022 Total funds £ 28,192 2 28,194 5,250 20,201 9,415 34,866 (48,379) (13,513) 14,681 14,681 4,067 10,614 14,681

The financial statements were approved by the Board of Trustees and authorised for issue on 20 December 2023 and were signed on its behalf by:

B Cavanagh - Trustee

The notes form part of these financial statements

Page 7

The Green Team

Notes to the Financial Statements for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

FINANCIAL REPORTING STANDARD 102 - REDUCED DISCLOSURE EXEMPTIONS

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

INCOME

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.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 33.33% on cost and 20% on cost Fixtures and fittings - 20% on cost Motor vehicles - 33.33% on cost Computer equipment - 33% on cost

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

The charity is exempt from tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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.

DONATED GOODS

The charity received donated seeds and plants during the year and its employees and volunteers cultivated these into saleable goods. The closing stock represents the estimated value of these goods at the balance sheet date with the equivalent income being shown as Donated seeds, plants, etc.

continued...

Page 8

The Green Team

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES - continued

EXEMPTION FROM PREPARATION OF CONSOLIDATED ACCOUNTS

The Charity does not prepare consolidated accounts.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

3. STAFF COSTS

Wages and salaries The average monthly number of employees during the year was as follows: Employees No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 8,874 Charitable activities Incoming resources from charitable activity 62,576 Other income 11,486 Total 82,936 EXPENDITURE ON Charitable activities Costs of charitable activities 110,334 Support Cost 2,254 Total 112,588 NET INCOME/(EXPENDITURE) (29,652) Transfers between funds (4,874) Net movement in funds (34,526)		2023 £ 106,153 106,153 2023 5 Restricted fund £ 1 14,700 - 14,701 11,311 - 11,311 3,390 4,874 8,264		2022 £ 111,228 111,228 2022 6 Total funds £ 8,875 77,276 11,486 97,637 121,645 2,254 123,899 (26,262) - (26,262)

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 9

The Green Team

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

4. COMPARATIVES FOR THE STATEMENT OF RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 5. TANGIBLE FIXED ASSETS Plant and machinery £ COST At 1 April 2022 and 31 March 2023 21,030 DEPRECIATION At 1 April 2022 9,532 Charge for year 3,838 At 31 March 2023 13,370 NET BOOK VALUE At 31 March 2023 7,660 At 31 March 2022 11,498 6. SOCIAL INVESTMENTS MARKET VALUE At 1 April 2022 and 31 March 2023 NET BOOK VALUE At 31 March 2023 At 31 March 2022	FINANCIAL ACTIVITIES - continued Unrestricted Restricted Total fund fund funds £ £ £ 38,593 2,350 40,943 4,067 10,614 14,681 Fixtures and Motor Computer fittings vehicles equipment Totals £ £ £ £ 2,725 14,995 5,176 43,926 569 1,512 4,121 15,734 545 2,999 664 8,046 1,114 4,511 4,785 23,780 1,611 10,484 391 20,146 2,156 13,483 1,055 28,192 Other investments £ 2 2 2	Total funds £ 40,943
		14,681

The investment relates to the cost of the charity's shares in The Green Team Works CIC.

continued...

Page 10

The Green Team

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

7. STOCKS

Stocks
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
The Green Team Works CIC
Other debtors
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
10.
MOVEMENT IN FUNDS
Net
movement
At 1.4.22
in funds
£
£
Unrestricted funds
General fund
4,067
(5,127)
Restricted funds
Restricted
10,614
14,645
TOTAL FUNDS
14,681
9,518
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
133,771
Restricted funds
Restricted
15,000
TOTAL FUNDS
148,771

2023
2022
£
£
5,000
5,250
2023
2022
£
£
15,572
18,571
10,964
-
404
1,630
26,940
20,201
2023
2022
£
£
2,224
1,400
24,165
32,748
6,137
14,231
32,526
48,379
Transfers
between
At
funds
31.3.23
£
£
10,259
9,199
(10,259)
15,000
-
24,199
Resources
Movement
expended
in funds
£
£
(138,898)
(5,127)
(355)
14,645
(139,253)
9,518

continued...

Page 11

The Green Team

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

		Net	Transfers
		movement	between	At
	At 1.4.21	in funds	funds	31.3.22
	£	£	£	£
Unrestricted funds
General fund	38,593	(29,652)	(4,874)	4,067
Restricted funds
Restricted	2,350	3,390	4,874	10,614
TOTAL FUNDS	40,943	(26,262)	-	14,681

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Restricted TOTAL FUNDS	Incoming resources £ 82,936 14,701 97,637	Resources Movement expended in funds £ £ (112,588) (29,652 (11,311) 3,390 (123,899) (26,262	Resources Movement expended in funds £ £ (112,588) (29,652 (11,311) 3,390 (123,899) (26,262
			(26,262

A current year 12 months and prior year 12 months combined position is as follows:

		Net	Transfers
		movement	between	At
	At 1.4.21	in funds	funds	31.3.23
	£	£	£	£
Unrestricted funds
General fund	38,593	(34,779)	5,385	9,199
Restricted funds
Restricted	2,350	18,035	(5,385)	15,000
TOTAL FUNDS	40,943	(16,744)	-	24,199

continued...

Page 12

The Green Team

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Restricted TOTAL FUNDS			Incoming resources £ 216,707 29,701 246,408	Resources expended £ (251,486) (11,666) (263,152)	Movement in funds £ (34,779) 18,035 (16,744) Carried forward £

	Brought forward	Incoming resources	Resources expended	Funds transfers
	£	£	£	£
UNRESTRICTED FUNDS
General Funds	4,067	133,771	(138,898)	10,259	9,199

					0.00 0.00 15,000 - 0.00 0.00 0.00 0.00 15,000 ,
RESTRICTED FUNDS
Humber Aid	1,438			(1,438)
W G Edwards	780			(780)
Goole Fields Wind Farm Fund	-	15,000		-
Tesco	-		(355)	355
Hey Smile	5,000			(5,000)
Do It For You	2,500			(2,500)
Drax	500			(500)
Active Towns Community Grant	396			(396)


Total Restricted funds	10,614	15,000	(355)	(10,259)



SUMMARY OF FUNDS
	Brought forward	Incoming resources	Resources expanded	Funds transfers	Carried forward £ 9,199 15,000 24,199
	£	£	£	£

Unrestricted funds	4,067	133,771	(138,898)	10,259
Restricted funds	10,614	15000	(355)	(10,259)


	14,681	148,771	(139,253)	-

continued...

Page 13

The Green Team

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

11. EMPLOYEE BENEFIT OBLIGATIONS

The Green Team is a member of a multi-employer defined benefit pension scheme. In multi-employer schemes additional liabilities can become payable if an employment cessation event occurs. An employment cessation event occurs at the time an employer ceases to employ at least one person who is an active member while at least one other employer continues to employ active members.

When an employer ceases to participate in a multi-employer scheme, their share of the liabilities including any orphan liabilities (benefits in the scheme which are not related to any current sponsoring employer) will be calculated on a buy-out basis.

The value of these liabilities are calculated by an actuary on 30th September each year.

The charity has estimated that its liability to the pension scheme is £3,794 (2022 : £9,395) at the balance sheet date. The liabilities are included within Other Creditors, and are shown in note 9 to these financial statements.

12. RELATED PARTY DISCLOSURES

As disclosed in the Report of the Trustees, the Charity (through its Trustees) wholly owns The Green Team Works CIC ("GTW").

The following is a summary of the transactions undertaken between the Charity and GTW during the financial year:

Sales from the Charity to GTW £15,820 (2022 - £15,708)

Amount due from GTW to the Charity £10,964 (2022 - due to GTW £261)

The loan to GTW is unsecured and interest free.

Page 14

The Green Team

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

INCOME AND ENDOWMENTS Donations and legacies Donations Charitable activities Grants Client charges Sales Management charges Other income CJRS Grant income Total incoming resources EXPENDITURE Charitable activities Wages Rent & office costs Insurance Bad Debts Telephone, postage & stationery Sundries Payroll fees Travel costs West Park rent Allotment rent Vehicle running costs Consultancy & advice Garden supplies Safety equipment and repairs Advertising/Promotional Depn of plant & machinery Depn of fixtures & fittings Depn of motor vehicles Depn of computer equipment Profit on disposal of tangible fixed assets Support costs Management Accountancy fees Finance Interest payable	2023 £ 2,302 86,575 20,878 23,196 15,820 146,469 - 148,771 106,153 5 1,337 - 3,993 848 411 272 5,306 112 7,064 92 1,556 1,046 355 3,838 545 2,999 663 - 136,595 1,112 1,546	2022 £ 8,875 31,485 18,874 11,209 15,708 77,276 11,486 97,637 111,228 37 1,124 5 5,427 524 240 46 5,202 166 7,632 650 2,690 1,458 815 3,805 545 1,512 1,272 (22,733) 121,645 1,429 825

This page does not form part of the statutory financial statements

Page 15

The Green Team

Total resources expended Net income/(expenditure)	Detailed Statement of Financial Activities for the Year Ended 31 March 2023	2023 £ 139,253 9,518	2022 £ 123,899 (26,262)

This page does not form part of the statutory financial statements

Page 16