| unrestricted | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2023 | 2023 | 2023 | 2022 | |||
| Note | ||||||
| lncome from: | ||||||
| Oonations and legacies |
163,908 | 204,796 | 177,295 | |||
| Charitable activities |
1,569,740 | 1,742 | 1,571,482 | 1,400,407 | ||
| Investments | 3 | 1 | ||||
| Other | 40,480 | |||||
| Total income | 1,610,631 | 165,650 | 1,776,281 | 1,618,183 | ||
| Expenditure on: |
||||||
| Raising funds | 6 | 34,032 | 3379 | 37,511 | 27,003 | |
| Charitable activities |
7 | 1,618,223 | 149,667 | 1,767,890 | 1,632,149 | |
| Total expenditure | 1,652,255 | 153,146 | 1WSW1 | 1,659,152 | ||
| Net (expenditure)/income | (41p624) | 12,504 | (29,120) | (40,969) | ||
| Transfers between | funds | 16 | 10,213 | (10,213) | ||
| Net movement in funds |
(31,411) | 2,291 | (29,120) | (40,969) | ||
| Recondliation offunds: |
||||||
| Total funds brought | forward | 308,056 | 185,121 | 493,177 | 534,146 | |
| Net movement in funds |
(31,411) | 2,291 | (29,120) | (40,969) | ||
| Totalfunds carried |
forward | 276,645 | 187,412 | 464,057 | 493,177 |
| 2023 | 2022 | ||||||
|---|---|---|---|---|---|---|---|
| Note | f | f | |||||
| Fixed assets | |||||||
| Tangible assets | 12 | 282,109 | 291,373 | ||||
| 282,109 | 291,373 | ||||||
| Current assets | |||||||
| Debtors | 213,189 | 115,803 | |||||
| Cash at bank | and in | hand | 289,326 | 324,869 | |||
| 502,515 | 440,672 | ||||||
| liabilities | |||||||
| Creditors: amounts | falling due within | ||||||
| one year | 14 | (269,368) | (174,852) | ||||
| Net current | assets | 233,147 | 265,820 | ||||
| Total assets | less current liabilities | 515,256 | 557,193 | ||||
| Creditors: Amounts | failing due after | ||||||
| more than | one year | 15 | {51,199) | (64,016) | |||
| Total net assets | 464457 | 493,177 | |||||
| Funds | |||||||
| Unrestricted | funds | 16 | 276,645 | 308,056 | |||
| Restricted funds | 16 | 187,412 | 185,121 | ||||
| Total funds | 464P57 | 493,177 |
| Note | 2023 | 2022 | |||
|---|---|---|---|---|---|
| Cash flows from operating | activities | ||||
| Net cash provided by operating activities |
18 | (17867) | 46,478 | ||
| Cash flows from investing | activities | 20 | (17,676) | (23,952) | |
| Cash flaws from Rnandng | activities | 19 | |||
| Change in cash and cash equhralents | in the year | (35,543) | 22,526 | ||
| Cash and cash equivalents | at the beginning of the year | 324,869 | 302,343 | ||
| Cash and cash equivalents | atthe end | ofthe year | 289,326 | 324,869 | |
| The notes on pages 26to45form part | ofthese financial statements. |
| Motor Vehicles | Straight | line over 10years |
|---|---|---|
| Warehouse equipment |
Straight | line over 5years |
| Orchard | Straight | line over 40years |
| Office equipment | Straight | line over 3years |
| Improvements to property |
Straight | line over 20years |
| Horticultural equipment |
Straight | line over 20years |
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | funds | funds | ||
| 2023 | 2023 | 2023 | 2022 | ||
| f | f | f | |||
| Donations | 3,528 | 1,072 | 4,600 | 12,766 | |
| Capital grants | 3,164 | 3,164 | 1,748 | ||
| Grant making funds | 12,750 | 146,624 | 159974 | 159,961 | |
| Statutory grants | 24,610 | 13,048 | 37,658 | 2,820 | |
| 40,888 | 163,908 | 204,796 | 177,295 | ||
| Income from charitable | activities | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| 2023 | 2023 | 2023 | 2022 | ||
| f | f | f | |||
| Shop sales and training | placements | 1,569,740 | 1,742 | 1.571AIR | 1,400,407 |
| Other income | |||||
| Unrestricted | Restdcted | Total | Total | ||
| funds | funds | funds | funds | ||
| 2023 | 2023 | 2023 | 2022 | ||
| f | f |
| Unrestricted | Restricted | Total | Total | ||||
|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | ||||
| 2023 f |
2023f | 2023 f |
2022 f |
||||
| Staff | 16,431 | 16,431 | 8,258 | ||||
| Fundraising | 290 | 290 | 455 | ||||
| Publicity | 17,311 | 3,479 | 20,790 | 18,290 | |||
| 34,032 | 3,479 | 37,511 | 27,003 | ||||
| Expenditure | on charitable | activities | |||||
| Directly | |||||||
| undertaken | Support | Total | |||||
| 2023 | 2023 | 2023 | |||||
| f | f | f | |||||
| Cost ofcharitable | activities | 1,553,390 | 214,500 | 1,767590 | |||
| Comparatlves | forthe previous year | ||||||
| Directly | |||||||
| undertaken | Support | Total | |||||
| 2022 | 2022 | 2022 | |||||
| Cost ofcharitable | activities | 1,453,230 | 178,919 | 1,632,149 |
| 8. | Support costs | ||||||
|---|---|---|---|---|---|---|---|
| Total | Total | ||||||
| 2023 | 2022 | ||||||
| f | f | ||||||
| Support staff costs | 90,641 | 51,226 | |||||
| Depreciation and amortisation |
27,902 | 27,642 | |||||
| Bad debt expense | 700 | 2,030 | |||||
| Office expenses | 17,244 | 17,635 | |||||
| Telephone expenses |
7,213 | 7,844 | |||||
| Training and travel expenses | 4,988 | 9,089 | |||||
| Bank charges | 10,805 | 9,229 | |||||
| Premises expenses | 15,677 | 28,741 | |||||
| Payroll Fees | 5,040 | 4,814 | |||||
| Legal and professional fees | 7,879 | 4,464 | |||||
| Pension deficit cost | 2,267 | (3,295) | |||||
| Loss on disposal offixed asset | 959 | 1,584 | |||||
| Irrecoverable VAT |
15,885 | 10,616 | |||||
| Governance costs | (note 9) | 7,300 | 7,300 | ||||
| 214,500 | 178,919 | ||||||
| 9. | Governance costs |
||||||
| 2023 | 2022 | ||||||
| f | f | ||||||
| Fees payable to the | charitable | company's | auditor | for the | 5,500 | ||
| audit ofthe annual | accounts | ||||||
| Fees payable tothe charitable company's All non-audit services not included above |
auditor | in respect of: | 1~ | 1,800 | |||
| 7,300 | 7,300 | ||||||
| 10. | Staffcosts | ||||||
| 2023 | 2022 | ||||||
| f | f | ||||||
| Wages and salaries | 1,041392 | 992,705 | |||||
| Social security costs | 79,970 | 82,751 | |||||
| Pension costs | 48,965 | 47,071 | |||||
| 1,170,327 | 1,122,527 | ||||||
| Other staff related costs | 3,038 | ||||||
| 1,173,912 | 1,125,565 |
| 2022 | |||||
|---|---|---|---|---|---|
| No. | No. | ||||
| Administration | and | support | 2 | 2 | |
| Operational | staff | 45 | 49 | ||
| 47 | 51 |
| 2023 | 2022 |
|---|---|
| No. | No. |
| Property | Motor | Horticultural | |||
|---|---|---|---|---|---|
| improvements f |
Equipment | vehicles | equipment f |
Total f |
|
| Cost or valuation | |||||
| At 1December 2022 | 228,000 | 79,236 | 137,734 | 118415 | 563,785 |
| Additions | 8,283 | 6,585 | 5,000 | 19,868 | |
| Disposals | (2892) | (2,492) | |||
| At 30November 2023 | 236,2$3 | 85,821 | 140,242 | 118,$15 | 581,161 |
| Depredation | |||||
| At 1December 2022 | 88,110 | 62,783 | 46,160 | 75959 | 272r$12 |
| Charge for the year | 10,319 | 2,3$8 | 12rQl9 | 2,706 | 27,902 |
| On disposals | (1,262) | (1,262) | |||
| At 30November 2023 | 98929 | 65,171 | 57,387 | 78,065 | 299,052 |
| Net book value | |||||
| At 30November 2023 | 137454 | 20p650 | 82+55 | 40,750 | 282p109 |
| At 30November 2022 | 139,890 | 16,453 | 91,574 | 43,456 | 291,373 |
| Debtors | |||||
| 2023 | 2022 | ||||
| f | |||||
| Trade debtors | 156,284 | 65,465 | |||
| Prepayments and accrued |
income | 53,781 | 49,014 | ||
| Other debtors | 488 | 899 | |||
| VAT receivable | 2,636 | 425 | |||
| 213,189 | 115,803 |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| Note | f | f | ||||
| Trade creditors | 76,951 | 57,152 | ||||
| Accruals | and deferred | income | 147,597 | 76,526 | ||
| Other creditors | 9,176 | 8,563 | ||||
| Pension | liability | 15,084 | 14,298 | |||
| Other taxation and | social security | 20,560 | 18,313 | |||
| 269,368 | 174,852 | |||||
| Deferred | income | 2023 | 2022 | |||
| f | ||||||
| Deferred | income atstart ofyear | 64+78 | 12,393 | |||
| Resources deferred | during the year | 132,326 | 64,378 | |||
| Amounts | released from previous periods | (64,378) | (12,393) | |||
| Deferred | income at end ofyear | 132,326 | 64,378 |
| Balance at1 | Gains, losses | Balance at30 | ||||||
|---|---|---|---|---|---|---|---|---|
| Dec2022 f |
Income f |
Expenditure f |
&transfers f |
Nov 2023 f |
||||
| Unrestricted | funds | |||||||
| General funds | 308,056 | 1,610,631 | (1,652,255) | 10,213 | 276,645 | |||
| Restricted general funds | ||||||||
| Income funds | 18,464 | 165,650 | (153,146) | 30,968 | ||||
| Fixed Asset funds | 166,657 | (10,213) | 156,444 | |||||
| 185,121 | 165,650 | (153,146) | (10,213) | 187J12 | ||||
| Total funds | 493,177 | 1,776,281 | (1W5,401) | 464,057 | ||||
| Comparative | information | in | respect ofthe | preceding period is as follows: |
||||
| Balance at1 | Gains, losses | Balance at30 | ||||||
| Dec 2021 | Income | Expenditure | &transfers | Nov 2022 | ||||
| f | f | f | ||||||
| General unrestricted | funds | 317,031 | 1,433,453 | (1,452,234) | 9,806 | 308,056 | ||
| Restricted funds | ||||||||
| Income funds | 40,652 | 184,730 | (206,918) | 18,464 | ||||
| Fixed Asset funds | 176,463 | (9,806) | 166,657 | |||||
| 217,115 | 184,730 | (206,918) | (9,806) | 185,121 | ||||
| Iotal funds | 534,146 | 1,618,183 | (1,659,152) | 493,177 |
| Restricted | funds | |||||
|---|---|---|---|---|---|---|
| Balance at 1 | Gains, losses | Balance at30 | ||||
| Dec2022 | Income | Expenditure | &transfers | Nov 2023 | ||
| E | E | E | E | |||
| Basingstoke and Deane | ||||||
| Borough Council | 13,048 | (11,568) | ||||
| Basingstoke Voluntary | ||||||
| Action | 651 | 4,977 | (5,628) | |||
| Greenham | Trust | 10,372 | 104,317 | (111,428) | 3,261 | |
| Hampshire | County | |||||
| Council | 2,734 | P66) | tp968 | |||
| Berkshire | Community | |||||
| Foundation | (4,500) | |||||
| Sovereign | Housing | 362 | (362) | |||
| AWE | 1,000 | (1,000) | ||||
| higage Solutions | 3,164 | (3,164) | ||||
| Thames Valley Police | 1,667 | (1,667) | ||||
| Englefield | Charitable | |||||
| Trust | (4,000) | |||||
| Cirrus Logic | 742 | (742) | ||||
| VIVID | 2,678 | (2,678) | ||||
| First MTR South West | ||||||
| TfaIns | 8,830 | (4,338) | 4,492 | |||
| Calleva Foundation | 20,000 | (1,140) | ||||
| Donations | from | |||||
| individuals | 1,072 | (165) | ||||
| Restricted | fixed assets | 166,657 | (10,213) | 156,444 | ||
| Total restricted funds | 185,121 | 165,650 | (153,146) | (10,213) | 187,412 |
| Restricted | Unrestricted | Total | |||
|---|---|---|---|---|---|
| funds | funds | funds | |||
| 2023 | 2023 | 2023 | |||
| 6 | 6 | 6 | |||
| Tangible | fixed | assets | 156,444 | 125,665 | 282,109 |
| Current | assets | 30,968 | 471,547 | 502,515 | |
| Creditors | due | within one year | (269,368) | (269,368) | |
| Creditors | due | after more than one year | (51,199) | (51,199) | |
| 187j412 | 276,645 | 464,057 |
| Restricted | Unrestricted | Total | ||
|---|---|---|---|---|
| funds | funds | funds | ||
| 2022 | 2022 | 2022 | ||
| 6 | 6 | 6 | ||
| 'rangible | Axed assets | 166,657 | 124,716 | 291,373 |
| Current assets | 18,464 | 422,208 | 440,672 | |
| Creditors | due within one year | (174,852) | (174,852) | |
| Creditors | due after more than one year | (64,016) | (64,016) | |
| 185,121 | 308,056 | 493,177 |
| 2022 | ||||
|---|---|---|---|---|
| f | ||||
| Net income / (expenditure) for the reporting |
period (as | |||
| per the statement offinancial activities) | (29,120) | (40,969) | ||
| Adjusted for: | ||||
| Interest receivable | (3) | (1) | ||
| Depreciation and impairment oftangible Rxed assets |
27,902 | 27,642 | ||
| (Profit) / loss on disposal oftangible fixed assets | (959) | (1,583) | ||
| (Increase) / decrease in debtors | (97,386) | 38,285 | ||
| Increase/(decrease) in creditors |
81,699 | 23,104 | ||
| Net cash provided by / (used in) Operating |
Activities | (17,867) | 46,478 | |
| 19. | Cash flows from financing activities | |||
| 2023 | 2022 | |||
| f | f | |||
| Repayments ofborrowing |
||||
| 20. | Cash flows from investing activities | |||
| 2023 | 2022 | |||
| f | f | |||
| Proceeds from the sale oftangible fixed assets | 2,189 | 13,017 | ||
| Purchase oftangible fixed assets | (19~) | (36,970) | ||
| Interest received | 3 | 1 | ||
| Net cash provided by/ (used in) Operating | Activities | (17,676) | (23,952) | |
| 21. | Analysis ofcash and cash equivalents | |||
| 2023 | 2022 | |||
| f | f | |||
| Cash in hand and at bank | 289,326 | 324,869 | ||
| Total cash and cash equivalents | 289,326 | 324,869 |
| At 1 | At 30 | |
|---|---|---|
| September | CashRows | November |
| 2022 | 2023 | |
| 6 | 6 | 6 |
| 324,869 | (35,543) | 289,326 |
| 324+69 | (35p543) | 289,326 |
| under no | n-can | cellabl | e op |
erating leases as follows: | |
|---|---|---|---|---|---|
| 2022 | |||||
| f | |||||
| Amounts | due | within | one | year | 10,238 |
| 27. Comparative Statement of Finandal |
Activities(incorporating Income |
and Expenditure | Account) |
|---|---|---|---|
| Unresixicted | Restricted | Total | |
| funds | funds | funds | |
| 2022 | 2022 | 2022 | |
| Income from: | |||
| Donations and legacies | 33,045 | 177,295 | |
| Charitable activities: |
1,400,407 | 1,400,407 | |
| Investments Other |
1 | 1 40~ |
|
| Total income | 1+339453 | 184,730 | 1,61$,183 |
| Expenditure on: Raising funds Charitable activities: |
27,003 1,4259231 |
206,91$ | 27,003 1,632,149 |
| Total expenditure | 1~52,234 | 206,918 | 1,659,152 |
| Net (expenditure)/income | (18,781) | (22,188) | (40,969) |
| Transfers between funds | (9~) | ||
| Net movement in funds |
)9,999) | )94,994) | )49,999) |
| Recondliation offunds: |
|||
| Total funds brought forward Net movement in funds |
317,031 (8,975) |
217,115 (31,994) |
534,146 (40,969) |
| Total funds carried forward | 308,056 | 185,121 | 493,177 |