Charity Number: 1080247 The Green Team TRusfEES' REPORT AND FINANCIAL sfATEMENTS Period ended 31 March 2025 Phoenix Accountancy and Business Consultancy Limited
The Green Team Charity Number: 1080247 Contents to the Financial Statements For the period ended 31 March 2025 Page Report of the Board of Trustees Independent Examiners Report Receipts and Payments Account Statement of Assets & Liabilities 10 Notes to the Financial Ststements 11
The Green Team Charity Number.. 1080247 TRusfEES' REPORT The Trustees psent their annual report together wlth the financial statements for the year to 31 March 2025. The financial statements have been reststed 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 ADMINisfRATIVE DEfAILS OF THE CHARITY, rrs TRUSTEES AND ADVISERS Charity name: The Green Team Registered charity number: 1080247 Structu. Unincorporated Charity Principal address: The Green Team The Pavillion West Park Shaftesbury Avenue Goole East Yorkshire DN14 6UU Trustees: At the date of this report the trust were: Barbara Cavanagh Brian Robertson Chair Senior Manager: David Gibbins Independent examiner: Rebecca Triffitt MAAT Phoenix Accountsncy and Business Consultancy Limtted 4-6 Robert Strt Scunthorpe DN15 6NG
The Green Team Charity Number. 1080247 TRusfEES' REPORT (continued) srRucfuRE, GOVERNANCE AND MANAGEMENT Governing document The Green Team is an unincorporated charity, registered with the Charity Commission on 07 April 2000. The Goveming document was originally adopted on 91h November 1999, and amended on 14th March 2000, 25th September 2013 and 30th October 2014. Governing body The responsibility to ensure appropriate governan and management of the charity is vested in the Trustees. Appointment of Trustees Trustees of the Green Team must be memters of the charity, aged 18 or over. Members appoint a minimum of 3 trustees, including the offir5 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 appointsnent. But they are eligible for rtrelection at that meeting. The quorum shall be or the number nearest to one-third of the total 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 wdely for trustees. An application form is used requiring FQtential trustees to outline their skills and Inte$ts 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. Trust* induttion 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 capitsl of The Green Team Works CIC C'Gfw'? (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 Th will be gifted to the Charity. OBJEcfivES AND ACTIVITIES Objects The charitsble objects ofThe Grn Team are: l. For the benef of elderly and disabled people in Goole and the surrounding area by the provision of a gardening sermce. 2. To advance the education of persons in horticultural skj'lls and practices by providing training. In Furtherance of these objects, and for the public benefit, The Green Team runs the following attivities: A low<ost garden maintenance senlice, offered to elderly and disabled residents living within a ten-mile radius of Gc¥Jle 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 volunt*rs tend the West Park growing area/ mini Garden Cent. Volunteers benefit from the social contstt and sense of inclusion from being part of our team. They benefit from participation in healthy outdoor attivity which supports weight loss, a healthy heart and has been proven to help with depression and stress related conditions. Training opportunities for volunteers to leam horticultural skills are offered. They learn about gardening and horticultu and how tt 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 TRusfEES' REPORT (continued) Public Benefit The trustees have had regard to the Charity Commission guidance on public benefit and consider this when making decisions. Volunteers The Staff team recrurt, support and coordinate a team of, currently 22 volunteers, which donate approx., 3,400 hrs per year. ACHIEVEMENTS AND PERFORMANCE Charitable Activities Volunteer numbers continue to be a significant issue, particularly for the gardening service. Whilst numbers have held up this year we have not been able to attratt the numbers we really do require. Despite all our efforts the JCP have sent us very few referrals this year, despite a number of meetings/visits, this is an area of concem. We are and have been looking at a number of other partner5 in an attempt to alleviate this problem. Having said that, we have still been able to service our core beneficiaries (75 gardens) This situation has affetted our ability to reduce our waiting list as quickly as we would like. The garden centre has been steady, and the café continues to thrive. Stsffing levels have again been reduced, one member of stsff moving on to alternative employment. This individual will not be immediately replad. Moving forward we will continue to search for new volunteer streams and we are in discussion with a number of new referrers. Financial Review Going Concern The Trustees are of the view after much deliberation and heart searching that, given the importance of the charity to the local community and that formal and achievable arrangements regarding any outstanding debt have been put into place, the charity is a going concern and will remain so for the foreseeable future, this despite the fact that it has been a diffficult 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, and will be, available for at least 12 months following their approval of these financial statements.
The Green Team Charity Number. 1080247 TRusfEES' REPORT (continued) Financial regulations The financial statements have been prepared in accordance with the accounting policies set out on page 11 and 12 and comply with the constitution and applicable accounting standards. Financial results Total Income was £83.958. Totsl expenditure was £84,878. The defiat for the period was £920. Green Team works CIC pald back £15,875 of their loan which leaves a balance of £2,961 still to be paid. Policy on reserves The charity currently does not currently have a policy for reserves but are working towards having one in place. FUTURE PLANS TRusfEES' RESPONS181LrrY 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 fair view of the stste of affairs of the charty and of its incoming resources and application of resources for that period. In preparing those financial ststements, the Trustees are required to: Select suitable accounting policies and apply them consistendy; Make judgements and ests'mates 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 unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for kpIng proper accounting records which are sufficient to show and explain the charity's trBnsattions and to disclose with asOnable 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 taking reasonable steps for the prevention and detettion of fraud and other irregularities. Approved by the Trustees on ..... .. . .. . and signed on their behalf by: BarbaTr Cavanagh Chair of the Board of Trustees Date: 11
The Green Team Charity Number: 1080247 INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF THE GREEN TEAM I report on the accounts of the Charitable Unincorpor7ted Organisation for the period ended 31 March 2025 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 Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the Charities Att; to follow the prc(edures laid down in the general Directions given by the Charity Commission under section 145 (5)(b) of the Chartties Att. and to state whether particular matters have come to my attention. Basis of independent examinerfs report My examination was carried out in accordan with the General Directions given by the Charity Commissioners. An examination includes a VIeW of the accounting records kept by the Charity 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 conceming any such matters. The procedure5 undertaken do not prowde all the eviden that would be required in an audit, and consequently, 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 ststement below. Independent examinerfs ststement I have completed my examination. 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 We not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements conceming 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 fairf view which is not a matter considered as part of an independent examination. I do have the following concems in connection with the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. Monies have been loaned to The Green Team Works CIC, company number 10840748 in previous years. £15,875 has b*n paid back to the charity this financial year, which leaves a balance of £2,961 of the loan still to be paid. There is no documentation in relation to these loans.
The Green Team Charity Number. 1080247 Outstanding PAYE payments from previous years have reduced by £3,548 during this year leaving a balance of £39,701 still owed to HMRC. There was only £14,815 in the bank at the year end, which would not cover outstanding debt. Charity is currently running below minimum number of trustees which is required based on their constitution. Rebecca Triffitt MAAT Phoenix Accountsncy and Business Consultsncy Limited 4-6 Robert Street, Scunthorpe Noth Lincolnshire DN15 6NG Date:
OLno Osim. Lno Lntr) xuo
The Green Team Charity Number: 1080247 srATEMENT OF ASSEfs AND LIABILITIES AT 31 March 2025 Notes 2025 2024 MONEfARY ASSErs Cash at Bank and in Hand 228 FUNDS Unrestritted funds Restritted funds 10,902 4,281 (13,473) 13,701 228 NON MONEfARYVALUE FIXED ASSErs Tangible assets Investments 1,045 12,961 11 1,047 12,963 The notes on pages 11 to 19 fom an integralpart of these accounts Approved by the trustees on date .. ..and signed on their behalf by: Barbard Cavanagh (Chair of the Board of Tru qi 10
The Green Team Charity Number. 1080247 NOTES TO THE FINANCIAL sfATEMENTS For the period ending 31 March 2025 ACCOUNTING POUCIES Basis of preparation The financial ststements have been ppared in accordance with Accounting and Reporting by Charities." Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Iland (FRS102) (effective 1st January 2019) - (Charities SORP (FRS102)), the financial reposting standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Att 2011. Going concern The trustees consider the charity to be a going concern and the accounts have been prepared on this basis. Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be rneasud reliably. Expenditure Liabilities are recognised as expenditu as 9)on as the 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 allc(ated to attivities 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 trust. Restricted funds can only be used for paCUlar restricted purposes within the objects of the charity. Restrtctions arise when specified by the donor or when funds are raised for particular stricted purposes. Further explanation of the nature of each fijnd 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 2025 Stocks Stocks are valued at the lower of cost and not aliSable value, after making due allowance for obsolete and slow moving items. 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. Taxation The charity is exempt from tax on its charitable activities. 12
The Green Team Charity Number.. 1080247 NOTES TO THE FINANCIAL sfATEMENTS For the period ending 31 March 2025 2 INCOME FROM DONATIONS AND GRANTS Unrestrirted Restrlcted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds 2025 2025 2025 2024 2024 2024 Donations 662 662 6,753 6,753 Grants 28,875 40,865 69,740 16,650 66,706 83,356 29,537 40,865 70,402 23,403 66,706 90,109 3 INCOME FROM CHARITABLE AcrIvrriES Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds 2025 2025 2025 2024 2024 2024 Client Charges Sales Fundraising 9,831 25 9,856 9,831 25 9,856 14,281 14,281 20,711 20,711 13
The Green Team Charity Number: 1080247 NOTES TO THE FINANCIAL STATEMENTS For the period ending 31 March 2025 4 Charitable Actlvities Unrestncted Restritted Total Unrestncted Restrirted Total Funds Funds Funds Funds Funds Funds 2025 2025 2025 2024 2024 2024 Wages Office Costs Insurance Telephone, postage & stationery Sundries Payroll fees Travel costs West Park Rent Allotment Rent Vehicle running COSt Consultancy & advice Garden Supplies Safety equipment Advertising Accountsncy Equipment Maintenance 27,757 229 24 99 38,547 66,304 229 2,824 2,099 38,320 326 215 3,526 51,709 90,029 326 215 3,526 2,800 2,000 184 175 77 5,461 236 909 424 5,746 236 909 424 5,746 175 77 li 5,450 91 91 1,912 1,912 6,784 6,784 1,594 1,594 1,722 2,650 1,296 3,946 460 348 114 1,694 746 114 1,694 746 1,418 1,418 419 34,593 419 84,878 50,285 62,223 53,005 115,228 14
The Green Team Charity Number: 1080247 NOTES TO THE FINANCIAL sfATEMENTS For the period ending 31 March 2025 srAFF cosrs AND TRUSTEES. REMUNERATION 2025 2024 Salaries Employers Pension Contributions Contratt Staff HMRC Payments 43,674 2,468 4,500 15,662 66,304 87,683 2,346 90,029 The average number of employees, analysed by fijnction was: Total 2025 Totsl 2024 Projects Management and administration of the charity This is shown in numbers of people, as full time equivalent data is not readily available Trustees received no remunerab'on or reimbursements of expenses. Employee Benefft 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 acknve member while at least one other employer continues to employ active members. When an employer ceases to participate in a multi*mployer scheme, their share of the liabilitie5 including any orphan liabilities (benefits in the scheme which are not related to any current sponsoring employer) will be calculated on a buy-out ba51S. The value of these liabilities is calculated by an attuary on 30th September each year. The charity has estimated that its liability to the pension scheme is £2,631 (2024 . £2,628) at the balance sheet date. 15
The Green Team Charity Number. 1080247 NOTES ON THE FINANCIAL sfATEMENTS For the period ending 31 March 2025 6 FIXED ASSErs Plant & Furniture Computer Motor Machinery Equipment Vehicle rotal Fittings Cost At l April 2024 Additions Disposals 21,721 2,725 5,176 14,995 44,617 At 31 March 2025 Depreciation At l April 2024 Charged for the peric*J 17,311 1,659 545 5,176 7,510 31,656 At 31 March 2025 Net book value At 31 March 2025 524 521 At 31 March 2024 7 DEBTORS 2025 2024 Loan to The Gen Team Works CIC 2,961 18,836 18,836 CREDrroRS 2025 2024 Pension HMRC 2,631 2,628 16
The Green Team Charity Number. 1080247 NOTES ON THE FINANCIAL sfATEMENTS For the period ending 31 March 2025 FUNDS Apnl Incoming Outy(vng rransfer March Between funds 2025 General Fund (13,473) 43,093 15.875 (34,593) 14,9731 15,875 Green Team CEC- repayment of ban Totsl Unrestric fund$ (13,473) (34.593) 10,902 Goole Fiekjs Wind Farm nd Souter Trust N'onal Lottery (5,IXKJ) (2,(N)01 {10,0) io,(xN) Flull & East Riding tharItab Trust {5,[) Two Rivets Wind Fami Cornmunty Fund iO.OCK¢ (io.(ts)) Do t for East Yorkshire 3,701 (1,488) 2,213 Humber Learning c[5U Chars Hayward Foundabon 10.797 {10,79n (6.CX)O) Barchester c1)aritab Foundation 2.068 Total restricted lunds 13,701 40,865 (50,285) 4,281 Totsl funds 229 83,958 169,003) 15,183 Funds (Continued) A brief description of the restricted funds are shown below: Goole Fields Wind Farm Restritted funding was received towards wnning costs. Charles Hayward Foundation Restricted funding was received towards wages costs. 17
The Green Team Charity Number: 1080247 NOTES ON THE FINANCIAL sfATEMENTS For the period ending 31 March 2025 Funds (Continued) Hull & East Riding Charitable Trust Restricted funding was ceiVed towards running costs. Barchester Charitable Foundation Restritted funding was received towards Gardening Project 25126. Twin Rivers Wind Farm Community Fund Restricted funding was received towards wages costs. Do it for East Yorkshire Restritted funding was received towards gardening costs. Humber Learning Consortium Restricted funding was received towards wages costs. Souter Trust Restritted funding was received towards running costs National Lottery Restritted funding was received towards core costs and wages 10 Going Concern 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 trUStS consider the charity to be a going concem. 11 Social Investments The charity owns £2 share capitsl in The Green Team Works CIC. During the year the charity loaned money to the CIC. This loan is provided as an interest free loan. 18
The Green Team Charity Number. 1080247 12 Related Party Disclosures As disclosed in the Report of the Trustees, the Charity (through its trustees) wholly owns The Green Team Works CIC C'Grwi. The following is a summary of the transattions undertaken between the charity and Gfw during the financial year. Sales from the charty to Grw £0 (2024: £0) Amount due from to the charity £2,631 {2024: £18,836) 19