Charity Number.. 1080247 The Green Team TRUSTEES, REPORT AND FINANCIAL STATEMENTS Period ended 31 March 2024 Phoenix Accountancy and Business Consultancy Limited
The Green Team Charity Number: 1080247 Contents to the Financial Statements For the period ended 31 March 2024 Page Report of the Board of Trustees Independent Examiners Report Receipts and Payments Account Statement of Assets & Liabilities Notes to the Financial Staterrients 10
The Green Team Charity Number: 1080247 TRUSTEES. REPORT The Trustees present their annual report together with the financial statements for the year to 31 March 2024. The financial statements have been restated to be prepared on the receipts and payments basis which is in line with Charity Commission guidance for a charity of this size. REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS Charity name: The Green Team Registered charity number: 1080247 Structure: Unincorporated Charity Principal address: The Green Team The Pavillion West Park Shaftesbury Avenue Goole East Yorkshire DN14 6UU Trustees: During the year the trustees were: Barbara Cavanagh Brian Robertson Gillian Caldicott Beryl Beck Taylor Chair resigned 28 February 2024 Senior Manager: David Gibbins Independent examiner: Katie Sauvage FCCA Phoenix Accountancy and Business Consultancy Limited 4-6 Robert street Scunthorpe North Lincolnshire DN15 6NG
The Green Team Charity Number.. 1080247 TRUSTEES, REPORT (continued) STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Green Team is an unincorporated charity, registered with the Charity Commission on 07 April 2000. The Governing document was originally adopted on 9th November 1999, and amended on 14th March 2000, 25th September 2013 and 30th October 2014. Governing body The responsibility to ensure appropriate govemance and management of the charity is vested in the Trustees. Appointment of Trustees Trustees of the Green Team must be members of the charity, aged 18 or over. Members appoint a minimum of 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 appointme.nt. But they are eligible for re-election at that meeting. The quorum shall be Iwo or the number nearest to one-third of the totsl number of trustees, whichever is greater or such larger number as may be decided from time to time by the trustees The Green Team advertises widew 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 referens. All trustees are given a copy of the constitution and directed to information from the Charity Commission on trust'ee responsibilities and duties. Trustee indLlCtion is arranged for new trustees.
The Green Team Charity Number: 1080247 TRUSTEES, REPORT (continued) Related Parties Brian Robertson is employed as the Town Clerk for Goole Town Council. The Charity through its Trustees (Berly Beck Taylor and Brian Robertson), owns the issued share capital of The Green Team Works CIC C GTW") (company number 10840748) is a trading company for the charity to provide 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. OBJECTIVES AND ACTIvrrIES Objects The charitable objects of The Green Team are. l. For the benefit of elderly and disabled people in Goole and the surrounding area by the provision of a gardening service. 2. 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 attivities. A low-cost garden maintenance seNice, offered to elderly and disabled residents living within a ten-mile radius of Goole which assists individuals to maintsin 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 West Park growing area/ mini Garden Centre. Volunteers benefit from the social contsct and Sense of inclusion from being part of our team. They benefit, from participation in healthy outdoor activity which supports weight loss, a healthy heart and has been proven to help with depression and stress related conditions. 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. Job prospects are also helped with the provision of employability skills training. Educational activities including a summer excursion for volunteers to visit gardens in Yorkshire, as well as workshops and activity days.
The Green Team Charity Number: 1080247 TRUSTEES, REPORT (continued) Public Benefit The trustees have had regard to the Charity Commission guidance on public benefit and consider this when making decisions. Voluntee The Staff tsam recruit, support and coordinate a team of, currently 26 volunteers. ACHIEVEMENTS AND PERFORMANCE Charitable Activities The recovery from COVID-19 pandemic continues, with an increase in gardening activity and Volunteer numbers, although these are still not back to pre- pandemic levels. Many of our former Volunteers have not retumed to the fold, however we are getting new Volunteers, many from new referrers. The numbers being referred from JCP have shown a notiable reduction, despite being assured that The numbers would increase we are still a long way from 2019 referrals We have On again received many heart-felt thanks from our gardening beneficiaries for the efforts of our Volunteers and staff. The garden centre has continued to attract Park users, although the weather this year has reduced the numbers of people using the Park. However, many of the park users have been impressed with the recycling prosS, 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, numbeis have remained fairly constant at 106 plus the one- off v15its 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 interacting with new referrers. The benefits of this policy will be hopefully felt in the coming year. staffing levels have been reduced this year with 2 members of staff leaving due to redundancy. Financial Review Going Conrn The -frustees are of the view after much deliberation and heart searching that, given the importance of the charity to the local community and that fomial and achievable arrangements regarding any outstanding debt have been put into place, the charity is a going concem and will remain so for the foreseeable future, this despite the fact that it has been a difficult year financially and that continued funding is difficult to obtain, the Trustees believe that with cost saving measures being put in place, sufficient funding is, aiid will be, available for at least 12 months following their approval of these financial statements.
The Green Team Charity Number: 1080247 TRUSTEES, REPORT (continued) Financial regulations The financial statements have been prepared in accordance with the accounting policies set out on page 9 and 10 and comply with the constitution and applicable accounting standards. Financial results Total Income was £110,820. Total expenditure was £115,228. The deficit for the period was £4 408. There was a significant decrease in income during the year. Due to the loss this year, the reserves on the balance sheet are negative. Policy on reserves The charity currently does not currently have a policy for reserves but are working towards having one in place. FUTURE PLANS TRUSTEES, RESPONSIBILrrY FOR THE ACCOUNTS The law applicable to charities in England and Wales requires the Trustees to prepare statements of account for each financial year which give a true and frdir view of the state of affairs of the charity and of its incoming resources and application of resources for that period. In preparing those financial statements, the Trustees are required to: Select suitable accounting policies and apply them con51Stently; Make judgements and estimates that are reasonable and prudent, Prepare the financial statements In accordance with the methods and principles Set out in the Statement of Recommended Practice, Accounting and Reporting by Charities, and to state whether or not the accounts have been prepared in accordance with that statement and applicable accounting standards. Prepare the financial statements on the going concem basis Unle it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records which are sufficient to show and explain the charity's transactions and to disclose with reasoriable accuracy at any time the financial position of the Charity, and to enable them to ensure that any statements of account comply with the requirements of the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the Charity and hence for tsking reasonable steps for the prevention and detection of fraud dnd other irregularities. and signed on their behalf by. Barbara Cavanagh Chair of the Board of Trnstees Date:
Charity Number.. 1080247 The Green Team INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GREEN TEAM I report on the accounts of the Charitable Unincorporated Organisation for the period ended 31 March 2024 which are set out on pages 9 to 19. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Att) and that an independent examination is needed, It is my responsibility to.. examine the accounts under section 145 of the Charities Act. to follow the procedures laid down in the general Directions given by the Charity Commission under section 145 (5)(b) of the Charities Act. and to state whether particulai. matters have come to my attention. Basis of independent examinerfs report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charily and a comparison of the accounts presented with those records. It also Includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any CJuch matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequentlyi no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below. Independent examinerfs statement I have completed my pxamination. I conFirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect. the accounting records were not kept in accordance with section 130 of the Charities the accounts did not accord with the accounting records. or the accounts did 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 the following concerns in connection with the examination to which attention should be drawn in this reporL in order to enable a proper understanding of the accounts to be reached. Monies have been loaned to The Green Team Wod<s ac, company number 10840748. Which is a Community Interest Company shares owned in trust by trustees for the charity. £18,836 was owed to the Charity at the year end. There is no documentation in relation to these loans.
The Green Tea Charity NLirnber'. 1080247 Payments of PAYE for the Charity have not been made. £43,243 was owed to HMRC at the year end. The Charity has negative unrestricted reseNes and an overall negative balance sheet and is thereffore insolvent, were HMRC to request all the outstandlng PAYE to be paid the Charity would not be able settle this debt. There was only £229 in the bank at the year end, wilth ernployees employed this Is not enough to cover costs of employment, Katie Sauvage FCCA Phoenix Accountancy and Business Consultancy Llmited 4-6 Robert Street, Scunthorpe i orth Lincolnshire, DN15 6NG Date.,
The Green Team Charity Number: 1080247 srATEMENT OF ASSETS AND LIABILrtIES AT 31 March 2024 2023 Notes 2024 MONETARY ASSErs Cash at Bank and in Hand 229 FUNDS Unrestricted funds Restricted funds 10 10 229 4,637 229 FIXED ASSETS Tangible assets Investrnents 12,961 20,146 12 12,963 20,148 CURRENT ASSETS Debtors and prepayments stocks 26,940 5,000 19,244 5,000 24,244 31,940 CREDrroRS: (53,547) (32,526) The notes on pages 11 to 18 form an integralpart of these accounts .and signed on their behalf by: Approved by the trustees on date Barbara Cavanagh (Chair of the Board of Trustees)
The Green Team Charity Number: 1080247 NOTES TO THE FINANCIAL STATEMENTS For the period ending 31 March 2024 ACCOUNTING POLICIES Basis of preparation The financial statements have been prepared in accordance with 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 (FRS102) (effective 1st January 2019) - (Charities SORP (FRS102)), the financial reposting standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011. Going concern The trustees consider the charity to be a going concern and the accounts have been prepared on this basi5. Income Income is recognised when the charity has entitlement to the funds, any performance conditions attsched to the item(s) of income have been met, it is probable that the Income will be received and the amount can be measured reliably. Expenditure Liabilitie5 are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable Lhat 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 headin9S they have been allocated to activities on a basis consistent with the use of the. resource. Gifts in kind The charity receives the benefit of work carried out by volunteers. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be u*d 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 of each fund is included in the notes to the financial statements.
The Green Team Charity Number., 1080247 NOTES TO THE FINANCIAL STATEMENTS For the period ending 31 March 2024 Stocks Stocks are valued at the lower of cost and not realisable value, after making due allowance for obsolete and slow moving items. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows., Life 5 years on straight line basis Life 5 years on straight line basis Life 5 year5 on straight line basis Life 3 Years on straight line basis Plant Equipment Fixture & Fittings Motor Vehicle Computer Equipment Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount off'ered. Prepayments are valued at the amount prepaid net of any trade discounts due. 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 Dr opening of the deposit or similar account. Credltors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Taxation The charity is exempt from tax on its charitable activities. Exemption from Preparation of Consolidated Accounts The charity does not prepare consolidated accounts.
The Green Team Charity Number.. 1080247 NOTES TO THE FINANCIAL STATEMENTS For the period ending 31 March 2024 2 INCOME FROM DONATIONS AND GRANTS Unrestricted Restricted Totsl Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds 2024 2023 2023 2023 2024 2024 13,447 13,447 Donations 6,753 6,753 15,000 45,664 15,000 74,111 Grants 16,650 66,706 83,356 66,706 90,109 45,664 23,403 59,111 3 INCOME FROM CHARITABLE ACTIvrrIES Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds 2024 2024 2024 2023 2023 2023 Client Charges S31es M3nagement Charges 6,430 14,281 6,430 14,281 11,780 39,086 15,820 66,686 11,780 39,086 15,820 66,686 20,711 13
The Green Team Charity Number: 1080247 NOTES TO THE FINANCIAL STATEMENTS For the period ending 31 March 2024 4 Charitable Activities Unrestr/cted Restricted Funds Funds 2024 2024 Total Unresti7rted Restricted Total Funds Funds Funds Funds 2024 2023 2023 2023 Wages Office Costs Insurance Telephone, postage & stationery Sundries Payroll fees Travel costs West Park Rent Allotment Rent Vehicle running cost Consultsncy & advice Garden Suppli&s Safety eqLiipment Advertising Support Costs (note 5) Equipment 24,619 326 215 3,526 65,410 90,029 326 215 3,526 96,825 1,180 484 3,131 15,000 111,825 1,180 484 3,131 236 909 424 5,746 236 909 424 5,746 467 4,688 272 4,864 467 4,688 272 4,864 91 91 78 78 6,784 6,784 8,294 8,294 94 94 92 92 2,650 1,296 3,946 1,787 1,787 348 348 903 903 114 1,694 114 1,694 355 56 355 56 746 746 48,522 66,706 115,228 123,476 15,000 138,476 5 Support Costs Unrestricted Restricted Funds Funds 2024 2024 Total Unrestricted Restricted Total Funds Funds Funds Funds 2024 2023 2023 2023 Accountsncy Interest payable 1,477 217 1,477 217 56 56 1,694 1,694 56 56 14
Charity Number.. 1080247 The Green Team NOTES TO THE FINANCIAL STATEMENTS For the period ending 31 March Z024 STAFF COSTS AND TRUSTEES, REMUNERATION 2024 2023 87,683 108,599 2,346 3,226 90,029 111,825 Total Total 2024 2023 Salaries Employers Pension Contributions The average number of employees, analysed by function was: Projects Management and administration of the charity This is shown in numbers of people, as full time equivalent dats is not readily available Trustees received no remuneration or reimbursements of expenses. 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 £2,628 (2023: £3,794) at the balance sheet date. The liabilities are included within Other Creditors and are sliown in note 9 to these financial statement. 15
The Green Team Charity Nurrlber: 1080247 NOTES ON THE FINANCIAL sfATEMENTS For the period ending 31 March 2024 7 FIXED ASSETS Plant & Furniture Computer Motor Machinery Equipment Vehide Fittings Total Cost At l April 2023 Additions Disposals 21,031 690 2,725 5,176 14,995 43,927 690 At 31 March 2024 Depreciation At l April 2023 Charged for the period At 31 March 2024 13,-370 1,114 545 4,785 391 4,511 23,780 Net book value At 31 March 2024 At 31 March 2023 7,660 391 8 DEBTORS 2024 2023 993 (635) 50 15,572 Trade Debtors Bad Debt Provision Allotment Bond other Debtors Loan to The Green Team Works CIC 50 354 10,964 18,836 CREDITORS 2024 2023 Trade creditors Accruals Other creditors Deferred Income HMRC 5,314 1,020 3,991 2,224 6,137 16
Charity Number". 1080247 NOTES ON THE FINANCIAL STATEMENTS For the period ending 31 March 2024 The Green Team 10 FUNDS April Incvming Outgoing 2023 resources resources Transfer Between funds March 2024 General Fund 4,637 44,114 (48,522) 229 Total unrestricted funds 4,637 44,114 (48,522) 229 Goole Fields Wind Farrn Fund Hey Smile Two Ridings Jmmunity Foundation W G Edwards Twin Rivers Wind Farm Community Fund Do it for East Yorkshire Humber Learning Consortium 20,000 9,997 (20,000) (9,997) 5,000 1,288 (5,000) (1,288) 10,000 (10,000) (4,997) 4,991 (15,424) 15,424 (66,706) Total restricted funds 66,706 229 Total funds 4,637 110,820 (115,228) 10 Funds (Continued) A brief description of the restricted funds are. shown below: Goole Fields Wind Farm Restricted funding was received towards wages costs. Hey Smile Restricted funding was received towards wages costs.
The Green Team Charity Number- 1080247 NOTES ON THE FINANCIAL STATEMENTS For the period ending 31 March 2024 10 Funds (Continued) Two Ridings Community Foundation Restricted funding was received towards wages costs. W G Edwards Restricted funding was received towards wages costs. Twin Rivers Wind Farm Community Fund Restricted funding was received towards wages costs. Do it for East Yorkshire Restricted funding was received towards gardening costs. Humber Learning Consortium Restricted funding was received towards wages costs. 11 Going Conrn The largest creditor is to HMRC and since the year end the trustees have put in place a payment plan with HMRC. Due to this the trustees consider the charity to be a going conce.m. 12 Social Investments The charity owns £2 share capital In The Green Team Works CIC. During the year the charity loaned money to the CIC. Thi5 loan is provided as an interest free loan. 13 Related Party Dlsclosures As disclosed in the Report of the Trustees, the Charity (through its trustees) wholly owns The Green Team Works CIC ( Grw,?. The following is a summary of the transactions undertaken belmeen the charity and GTW during the financial year. Sales from the charity to GTW Amount due from GTW to the charity £0 (2023; £15,820) £18,836 (2023: £10,964) 18