REGISTERED COMPANY NUMBER.. 03709442 (England and Walesl
REGISTERED CHARITY NUMBER.. 1083642
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
VISION 21 IGLOUCESTERSHIRE) LTD
BK Plus Limited
6 Manor Park Business Centre
Mackenzie Way
Chellenham
Gloucestershire
GL519TX

VISION 21 IGLOUCESTERSHIRE) LTD
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Page
Reference and Administrative Detslls
Report of the Trustees
Independent Examlnees Report
Statèment of Flnancial Actlvltles
10
Statemenl of Flnanclal Posltion
11 to 12
Note8 to the FSnanclal Statements
13 to 21
Detalled Statement of Flnanclal A¢tlvltles
22 to 23

VISION 21 {GLOUCESTERSHIRE) LTD
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES
Martin Roy Hewett
Gideon Capie
Rodney Smith
Peter Brian Clegg
Brian Sloan
Rowena Louise Kay
COMPANY SECRETARY
Martin Hewell
REGISTERED OFFICE
The WorksI￿P
Malthouse Lane
Chellenham
Gloucestershire
GL50 4EY
REGISTERED COMPANY
NUMBER
03709442 (England and Wales)
REGISTERED CHARITY
NUMBER
1083642
INDEPENDENT EXAMINER
BK Plus Limited
6 Manor Park Business Centre
Mackenzie Way
Chellenham
Gloucestershire
GL51 gTX
Page 1

VISION 21 IGLOUCESTERSHIRE) LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees who are also directors of the charity for the purposes of the Companies Acl 2006, present their
report with the financial slalements ol the charity for the year ended 31 March 2024. The Iruslees have
adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 20191.
OBJECTIVES AND ACTIVITIES
ObjectSves and alms
Vision 21 Gloucestershire is a small, highly active charity with a will to make Gloucestershire more
sustainable by communicating, co-operating and collaborating with any licit organisalion, group or individual
willing lo help us meet this desire.
We were established in 1994 as a direct result of the 1992 Rio Earth Summit under the auspices of Agenda
21. Our work comprises a mixture of strategic and grass root level actions to draw communities together,
making them more resilient and better able to cope in the result of a crisis.
We act in an ethical, equitable and honest manner. Since our inception. our publications, programmes,
projects and events, have supplied community buoyancy by improving connectivity. networking.
neighbourliness. integration and civic piide. We have been successful in raising public awareness of Global
Warming, improving people's life chances, general health levels and the environment.
In order to maximise our impact. our projects are reslricled to the Gloucestershire county boundary and we
Jncentrale our energies and efforts on achieving the UN Sustainable Development Goals, in particular..
SDG3 Good Health and Wellbeing
SDG11 Sustainable Cities and Communities
SDG12 Responsible Consumption
SDG13 Climate Action
10
13
17
The Charity's objects are..
to provide local, voluntary opportunities for people to engage in community based environmental
aclivilies.,
to educate and encourage the public, businesses and Local Authorities to become more sustainable.
Our Mission is to make Gloucestershire's communities more sustainable and more robust to the effects of
Climate Change.
Publlc beneflt
In planning the charity's activities for the year, the Trustees kept in mind the Charity Commission's guidance
on public benefit. The focus of the charivs activities during the year explains the delivery by the charity of
public benefits and is set out under "Objectives and Aclivilies" above and "Achievements and Performance
below.
Page 2

VISION 21 {GLOUCESTERSHIREI LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENT AND PERFORMANCE
Charltsble actlvltles
Vision 21 IGloucesteTshire} Ltd delivers community based environmental projects and activities that help
make Gloucestershire's communitie5 more svstainable. As such, Vision 21 is as much a social organisalion
as il is an environmental one and. our inclusive approach ensures people on low incomes and BAME are not
forgollen.
We ' Act Locally bul Think Globalty" and we aim to give everyone a greater understanding of sustainability
issues lo help change attitudes and behaviour regarding the environment and how we live.
Our projects and actiwties are categorised as follows under the relevant SDG-.
SustaSnable Develo
ment Goal 3
Good Health and Wellbeln
11 Unstoppable Vision 21 continued to be Ihe lead agent in this antipperiod povety project. However the
network of partners and delivery mechanisms never fully recovered from the pandemic lockdowns. As a
result, the project was wound up al the end of the financial year and the remaining menstrual products were
distributed to Chellenham's various foodbanks.
2) Annecy Gardens This is 8 sel of beds In a public park where the volunleers can learn how to grow
vegetsbles, Any produce is then free for the public to tske once it is ripe. The project helps overcome social
solation and provide5 exercise.
3) Prlors Park Edlble Garden and Communlty Allolments Created from a piece ofwasteland in an area
of high density social housing, OUT garden engenders community spirit. It comprises a small community
garden and 24 vegetable plots. A self-governing committee of residents manages the sile on the behalf of
Vision 21.
Sust8lnable Citie
talnable Develo
rnent Goal 11
11 Planted Communlty Cafe, RefSllery and Communlty Hub Following the closure of the Community
Resource Centre at Grove Sl., Vision 21 needed to relotale its admin office. We took the opporiunily lo lake
over an existing community café and lo develop il inlo our admin office. We have refurbished its facilities and
have a loose food relillery, a crafting area, a small meeting room and info community hub. We have made
the building as sustainable as possible, considering il is a short term let, and used second hand units in the
kitchen as well as introducing LED lighting throughout the building and secondary glazing in the café area.
We also purchased planters with built in bike stands lo encourage cyclists to use the café.
21 Prestbury Communlty Orchard As part of Vision 21's 30th anniversary celebrations, volunteers planted
an orchard of 10 Irees of traditional apples, peafs and cherries.
31 Lansdovm Communlty Compostlng After 10 years of opeialion, this projecl was closed down al the
end of the financial year, because the landlord seNed notice upon us.
4} Regeneration and Repalr Cafes Our nelwork of repair cafes continues lo grow. We now have 10 such
Cafes scattered around the county. Each usually meels once per month, but schedules vary according to
season.
5) Community Energy Advice and Thermal Imaging We continued lo offer free energy advice and a
domestic therma5 imaging service, bul Ihis operation changed at the end of the financial year and il is now
delivered by Sustainable Charllon Kings, volunteers.
Page 3

IIISION 21 (GLOUCESTERSHIRE) LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 IAARCH 2024
ACHIEVEMENT AND PERFORMANCE
Charitable actlvltles contlnued
Sustainable Clties Sustainable Develo
ment Goal 11
6) Carbon Cutting Operations
We have small investments in community Cctroperalive wtnd and $012r farms. Not only do these
investments provide a return on our money, the profits generated are used by Ihe uj-operatives lo
improve the life chances and well-being of residents in the vicinity of the establishments.
We use energy effI￿ent lighling system in our furniture warehouse.
We purchase gas and eleclricily from 100 10 Green suppliers.
Our pension scheme invests in environmental funds.
Reclaim uses roule planners lo work out optimal routes to reduce mileage.
An eleclrlc tricycle and bicyde are available for staff use.
es
onslble Consum
tlon Su
talnable Develo
ment Goal 12
1) Reclalm Furnlture Re-uge Scheme Reclaim furniture reuse scheme collects good quality used furniture
and then sells il lo people predominantly on low incomes. In this way we help lo develop householders,
expectstions and aspiralions. 11 also ensures Ihal maximum use is gained from the embodied energy
contained within the items. Our bulk waste operation helps reduce fly lipping and ensures fridges and fridge-
freezers are appropriately degassed.
Reclaim offers vocational training to volunteers and in particular. it reseNes a number of placements for
hard lo place volunteers who often have issues concerning mental illness andlor drug andlor alcohol abuse
and some are ex-offenders. Volunteers work in our warehouse, workshop or as van crew, depending upon
their skills and abilities. In return, we offer them basic vocational training and a safe place in which Ihey can
improve their interpersonal skills and build self-esteem. We provide a reference and give encouragement for
them lo move on to more lormalised training andlor paid employment.
2) Communlty Re-Palnt Reclaim is the Chellenham agent for this national scheme. We offer unwanted and
surplus paint lo community groups, people on benefits and low income families. We CA)Ilecl end of line and
other surplu5 P8iril lo make available to community groups, community cenlres and people on low incomes
for a nominal charge of £2.00 per lilre. Lasl year we re-issued around 2,000 litfes of paint.
3) Cando We recycle small amounts of metal chielly aluminium. copper and steel, all of which are lOOV
recyclable and have to be dug out of the ground and smelled at great expense in terms of energy use and of
damage lo the environment via pollution, quarrying and Iransportalion.
Cllmate Actlon S
stainabl D velo
ment Goal 13
heltenhamzero
The Chellenhamzero partnership with Chellenh2m Borough Council was a continued success bul it ended al
the end of the financial year. During ils 3 year operation it buill up a membership of 175 businesses and
community organisalions, created several Chellenham based environment networks, helped CBC dislribule
£150,000 environmental grants and delivered presenlations on heal pumps, solar PV, electric vehicles and
Iransportalion.11 also designed a carbon cutting tool pack to support businesses on their Net Zero journey.
Planet Cheltenham
Public Awareness of the Planet Chellenham initiative continues lo grow. Activities include..
A Library of Things (in partnership with Gloucestershire County Council. and Charlton Kings Parish
Council) that wa3 featured on the BBC Midlands today programme
A community Fridge located al the School House Café
Climate Change Youth Group
Climate Changemaker projecl
Schools and other environmental OLrtreach work.
Page 4

VISION 21 IGLOUCESTERSHIRE) LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 IAARCH 2024
FINANICIAL REVIEW
Reserves pollcy
The Trustees continue to closely review the level of funding required by the Charity and to take the action
appropriate lo generate this funding. The Trustees consider the present level of funding to be sufficient to
both lo support the Charity's principal aclThiities over the coming year and, lo suNive a calaslrophic event,
8.g. loss ol the principle income stream for up lo a period one linanaal year.
The trading conditions for Reclaim are expected to be tougher than ever, with other charities slill active with
similar projects in our aTea and 311 seeking grants from similar funders. However, Reclaim continues to be an
anchor point and il retains an excellent repulation and links wilh Ihe local agencies and community groups
that support people in need.
Investment poll¢y
The organisation is non-profit making and any surplus income is either re-invested within the organisalion lo
énhance ils activities and Support ils projects or invested in green nfraslruclure projects that will yield a
financial income lo further support our aclivilies, e.g. co-operative wndfarm and a solar panel farm, We
have 15.416 shares in the Egni Co-op wnd and solar farms, and 3.630 shares in Gower Regeneration solar
farm.
FUTURE PLANS
To cornmence work on the Eco-Hub. Chellenham's lirsl peimanent suslainabilily centre.
To develop and trial more activities al Planted
To explore the possibility of a Repairlcircular Economy partnership for Chellenham
To commen¢e a new joint Fit For The Future household relrofilling project with CBC.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document and legal status
Vision 21 (Glouceslershirel is a registered charity and company limited by guarantee, as defined by the
Companies Act 2006 and therefore h8s no share capital. In the event of the company being wound up and
li8bililies and wnding up expenses being in excess of assets Ihe liability ol each member is limited lo £1. Our
charitable status is based on the objects below.
We are governed by Memorandum and Articles adopted in February 1999. updated by resolution at an
Extraordinary General Meeling in October 2000 and by resolution al a Board Meeling in January 2009.
Further amendments to the conslilulion. such as a funding lock were lnlrodu￿d, which mean5 that should
the charity wind up. ils currenl assels will be returned lo either Ihe original donor or redislmbuled amongst
charities with a similar purpose as Vision 21. This enabled Vision 21 Gloucestershire lo become a registered
Environmental Body wlh Enlrusl and these amendments were adopted at the 2016 AGM.
Page 5

VISION 21 (GLOUCESTERSHIRE) LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
Trustees In 2023-24
Trustees are elected by the members al the Annual General Meetmg or can be co-opted by the Board of
Management during the year. They lorm the Board of Management and meet at least 6 times per year.
Martin Hewett {Secretary and Chalr)
Martin is a Senior Chartered Structural engineer who works al an engineering consultancy working on a wide
variety of buildings induding the design of a number of low-energy building projects. One of his company's
aims is lo inlluen¢e fellow professionals and clients towards more sustainable CL)nslrucliDn practices and lo
minimise the use of new material.
Brlan Sloan (Treasurer)
Brian is an accountant with extensive experience of working at director level in industry. He currently runs his
own accountancy praclice in Ch8llenham.
Gideon Caple
Gideon is a granl funding and project management specialist, with over 15 years, experience. With a career
in High Education, Gideon was the head of the University of Gloucestershire's Funding Office for 10 years.
supporting local, national and international gr8nls and projects.
Rod Smlth
Rod is a retired archilecl, having been a director of a local practice for many years. He has 3 keen interest in
sustainable construction and has been involved in the design of low energy buildings. Within Vision 21 Rod
has taken on the responsibilities for our Health and Safety matters.
Peter Clegg
Peter has spent most ol his working life in Ihe Compuler-Aided Electronic Design industry and Computer-
Aided Electronic Manufacturing industry. He has specialist experience of European Iraining & lechnlcal
support management of high value lime-to-markel critical applications. He moved into European sales &
marketing management and for short periods lived and worked in Munich. Paris, 8ru55els and Moscow with
8xlensiv8 business travel in the USA and Europe.
Ro￿￿na Kay
Rowena is a HR solicilor with Harrison Clark Rickerbys.
staff in 2023-2024
Dave Entwlstle - Chief Executlve Offlcer (FT)
Dave has an MBA, comes from a background of managing organisalions wilh environmental and
conservalion aims and is well veTsed in running community and volunteer groups.
Dave Twynlng - Reclalm Manager
After a long period of unemploymenl, Dave joined the projecl as a volunleeT and he was later taken on as a
full lime drlver in October 2006. He has since progressed to become Redaim Manager
TIM Whittaker- Asslstant Manager
Tim is Vision 21's longest conlinuing volunteer with over 25 years, service. He conbnues to volunteer bLJI he
is also engaged as a Part Time Assistant Manager
Nilesh Patel Driver
Nilesh joined Reclaim as a volunteer driver immediately before the Covid pandemic began and he was taken
on as a member of staff shortly afler the lockdowns ended.
Page 6

VISION 21 {GLOUCESTERSHIREI LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Staff in 2023-2024 . continued
Dave Cooper- Driver
Prior lo his employment as a driver. Dave held a volunlary role as Chair ol the Priors Park Edible Garden
Project in Tewkesbury.
Rebecca SSllence- Cheltenhamzero Communlcatlons Offlcer
Rebecca has a varied employment background. Irom former Flood Officer, Library Assislant and author, she
is a well experienced Communications Officer.
Volunteers
As an organisation we are graleful for their efforts.
Related partles
The company has no subsidiary urKlertakings or direct relationships with other organisalions. As part of a
Green Investment Strategy, we have £15.416 worth of shares in the Egni Co-op for the installation of solar
Panels on community housing and buildings, and in addition £3.630 worth of shares in the Gower
Regeneration solar farm.
Risk managemenl
The trustees have a duty lo identify and review the risks to which the charity is exposed and to ensure
appropriate ojnlrols are in place lo provide reasonable assurance against fraud and error.
TRUSTEES, RESPONSIBILITY STATEMENT
The tru$lees (who are also the directors ol Vision 21 {Glouceslershirel Ltd for the purposes of company law)
are responsible lor preparing the Report of the Trustees and Ihe financial slalemenls in accordance with
applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting
Praclicel.
Company law requires the Ifuslees to prepare financial slalements for each financial year which give a true
and fair view of the slate of affairs of the charitable company and of the incoming resources and application
of resources. including the income and expenditure, of the charilable company for that period. In preparing
those financial slalements, the trustees are required to
select suitable arLounting policies and then appty Ihem consistently.,
observe the methods and principles in the Charity SORP..
make judgements and eslimales thal are reasonable and prudent.,
prepare the financial slalemenls on the going concem basis unless il is inappropriale to presume Ihat the
charitable company will continue in business.
The Iruslees are responsible for keeping proper accounting records which disdose with reasonable 2ccuracy
8t any lime Ihe financial position of the charitable company and lo enable them to ensure that Ihe financi81
slalemenls comply with the Companies Act 2006. They are also responsible lor saleguarding the assets of
the charitable company and hence for laking reasonable steps for the prevention and detection ol fraud and
other Irregularities.
Page 7

VISION 21 (GLOUCESTERSHIRE) LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Thls report has been prepared in accordance with the special provisions of Part 15 of the Companies Acl
2006 relating lo small companies.
Approved by order of the board of trustees on 18 December 2024 and signed on its behalf by..
Martin Roy
It - Trustee
Page 8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
VISION 21 IGLOUCESTERSHIRE) LTD
Independent examlnerfs report to the trustees of Vislon 21 (Gloucestershire) Ltd ('the Company'l
I report lo the charity trustees on my examination of the accounts of the Company for the year ended
31 March 2024.
Responsibilltles and basls of report
As the charity's trustees of the Company (and 81so its directors for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
2006 {'Ihe 2006 Act'l.
Having satisfied myself Ihal the %covnts 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 01 the Charilies Act 2011 I'lhe 2011 Act'l. In carrying out my
examination I have followed the Directions given by the Charity Commission under Section 145151 Ib) of the
2011 Act.
Independent examlner's statement
sin￿ your charity's gross income exceeded £250,000 your examiner musl be a member of a listed body. I
can confirm Ihal l am qualified lo undertake the examination because l am a member of the Assooalion of
Chartered Certified Accounlanls, which is one of the listed bodies.
I have completed my examination. I confirm Ihal no matters have come to my attention in connection with the
examinalion giving me cause lo believe-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006
Act., or
the accounts do not accord with those records. or
the accounts do not comply with the accounting requiremenls of Section 398 of the 2006 Act olheT
than 8ny requirement that the accounts give a true and fair view which is not a maller considered as
part of an independent 8xaminalion', or
the accounts have not been prepared in accordance wlh Ihe methods and principles of the Slalemenl
of Recommended Praclice for accounting and reporting by charities (applicable to charities preparing
their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and RepLtblic
of Ireland IFRS 10211.
I have no concerns and have come across no other matters in connection with the examinalion lo which
allenlion should be drawn in this report in order to enable a proper understanding of the accounts lo be
reached.
Cinzia Hensl
Institute of Ch
YFCA
Accountanls England and Wales
BK Plus Limited
6 Manor Park Business Cenlre
Mackenzie Way
Chellenham
Gloucestershire
GL519TX
Dale.. 18 December 2024
Page 9

VISION 21 (GLOUCESTERSHIRE) LTD
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24
Total
funds
31.3.23
Total
funds
UnreslrictedRestricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
7,130
90.026
97,156
37,577
Other trading activities
Investment income
159.881
4,736
27.034
186,915
4,736
181,526
913
Total
171747
288 807
220.016
EXPENDITURE ON
Raising funds
4.350
4,350
9.080
Charitable actlvltles
Gharilable
219 514
66,977
286 491
289 147
Total
66,977
290.841
298 227
NET INCOMEIIEXPENDITURE)
Tran9fers betweèn funds
(52,117}
50.083
42.000
(2.034)
{78,2111
18
Net movement in funds
(10,117)
8,083
(2,0341
(78,2111
RECONCILIATION OF FUNDS
Total funds brought fomard
88,152
125,417
213,569
291,780
TOTAL FUNDS CARRIED FORWARD
78.035
133,500
211,535
213 569
The notes form parl of these financial slalemenls
Page 10

VISION 21 (GLOUCESTERSHIRE) LTD
STATEMENT OF FINANCIAL POSITION
31 MARCH 2024
31.3.24
Total
funds
31.3.23
Total
funds
UnreslrictedRestricted
funds
funds
Noles
FIXED ASSETS
Tangible assets
Investments
13
14
127.846
127,846
129,527
146,892
146,892
149,091
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
15
16
7,445
18.098
7,445
18.098
149,175
5,000
26,552
151,675
133.500
41,218
133.500
174,718
183,227
CREDITORS
Amounts falling due within one year
17
{110,075)
(110,075)
{118,7491
NET CURRENT ASSETS
68,857)
133 500
TOTAL ASSETS LESS CURRENT LIABILITIES
78,035
133,500
211,535
213,569
NET ASSETS
211535
213569
FUNDS
Unrestricted funds
Restricted funds
18
78,035
133,500
88,152
125417
TOTAL FUNDS
211535
213569
The charitable company is entitled lo exemption from audit under Seclion 477 of the Companies Act 2006 for
the year ended 31 March 2024.
The members have not required the company to obtain an audit of ils financial statements for the year ended
31 March 2024 in accordance with Seclsc)n 476 01 the Companies Acl 2006.
The trustees acknowledge Ihelr responsibilities for
lal
ensuring that the charitable company keeps accounting records Ihal Gomply with Sections 386 and
387 of the Companies Act 2006 and
Ibl preparing financial slalements which give a true and lair view of the slate of affairs of the charitable
company as al the end of each financial year and of ils surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which olhepNise comply with the
requirements of Ihe Companies Act 2006 relating lo financial statements, so far a5 applicable lo the
charitable company.
The notes form parl of these financial slalemenls
Page11
continued...

VISION 21 (GLOUCESTERSHIRE) LTD
STATEMENT OF FINANCIAL POSITION - ¢ontinued
31 MARCH 2024
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements
re approved by the Board of Truslees and authorised for issue on 18 December
2024 and were sign
ts behalf by:
Brian Sloan - Trustee
The noles form part of these financial statements
Page 12

VISION 21 IGLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basls of preparlng the flnanclal stslements
The financial slalements ol the charitable company, which is a public benefit entity under FRS 102,
h8ve been prepared in accordance with Ihe Charities SORP (FRS 102) 'Accounling and Reporting by
Charities.. Statement of Recommended Practice applicable lo charities preparing Iheir accounts in
accordance wlh the Finanu81 Reporting Standard applicable in the UK and Republic of Ireland (FRS
1021 leffeclive 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland. and Ihe Companies Act 2006. The financial slalemenls
have been prepared under the histoncal cost convention, with the exceplion of investmenls which are
included at market value.
The Trustees continue lo closely review Ihe level of fijnding required by the Charity. particularly in the
light of Covid-19 and olher global economic faclors and their implicalions on the finances of the
charity. As such, they are prepared lo lake action appropriate lo the generation of funding or lack of
and the security of the charity. The Truslees consider the present level of funding lo be sufficient lo
both lo support the Charity's principal activities over the coming year and to survive a calaslrophic
event. i.e. there are enough free reseNes lo suNive the loss of the principal income stream (Reclaim)
for up to a period one financial year from the date of approval of these financlal slalements.
Furniture donations are strong, bul operating conditions are expected lo be as lough as ever, wilh
other charities still active wilh similar projects in our area and, they are also seeking grants from
similar funders. However. Reclaim continues to be an anchor point and il retains an excellent
reputstion and links wlh the local agencies and communily groups that support people in need.
As a result of these considerations. the Trustees consider Ihe charity lo be a going ¢Xsncern and have
prepared these financial statements on this basis.
Income
All income is recognised in the Stalefnent of Financial Activities once the charity has enllllemenl to the
funds, it is probable that the income will be received and the amount can be measured reliably.
Voluntary income, including grants and donations, are recognised on re¢eipi. Trading income is
recognised al the point of sale.
Expendlture
Liabilities are recognised as expenditure as soon as Ihere is a legal or constructive obligation
comrrilling the charity to that expenditure, il is probable that a transfer of economic benefits will be
required in settlement and Ihe amount of the obligalion can be measured reliably. Expenditure is
accounted lor on an accruals basis and has been dassified under headings that aggregate all cost
related to the category. Where costs cannot be directly atlribuled to particular headings they have
been allocated lo aclivilies on a basis consistent with the use ol resoufces,
Tanglble fixed assets
Depreciation is provided al the followbng annual rates in order lo write off each 8ssel over its
estimated useful life.
Freehold property
Fixtures and fillings
Motor vehicles
2% on cost
25Yo on reducing balance
25% on reduang balance
Assets likely lo increase in value over the period of their ownership are deemed lo have a resldual
value equal to their original cost and are consequently not deprecialed.
Stocks
Stocks are valued at the lower of cost and net realisable value. after making due allowance for
obsolete and slow moving ilems.
Page 13
continued.

VISION 21 (GLOUCESTERSHIREI LTD
NOTES TO THE FINANCIAL STATEMENTS - continLJed
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - continued
Taxatlon
The charity is exempt from corporalion tax on its charitsble activities.
Fund accountlng
Unreslricled funds can be tjsed in accoidance with the charitable objectives al the discretion of the
Iruslees. Reslrlcted 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 slatemenls.
Penslon costs and other post-retlrement beneflts
The charitable company operates a defined contribution pensi￿ scheme. Contributions payable lo
the charitable company's pension s¢heme are charged lo the Statement of Financial Activities in the
period to which they relate.
DONATIONS AND LEGACIES
31.3.24
31.3.23
Donations
GTants
Memberships
Gommlssion
32,518
64,555
15,742
21.760
75
83
Grants received, included In the above. are as follows..
31.3.24
31.3.23
Gloucestershire County Counul
Cheltenham Borough Council
Charllon Kings Town Parish
NGED
The Midcounlies Co Community Grant
Planet CheSlenham Project
Summerlield Trust
Transition Town Ne￿Ork
Jubilee Planters
29,300
25.000
7.100
2,655
500
8.000
7.SOO
4,910
Page 14
continued...

VISION 21 IGLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE YEAR ENDED 31 MARCH 2024
OTHER TRADING ACTIVITIES
31.3.24
31.3.23
Project income
Furniture sales
Income from scrap metal
Tenant rental & service charge
Recycling credits
Bulky collections
25,115
88,313
1,905
1,000
5,452
65.130
25,250
89,834
3,589
5,728
57.125
186,915
181528
INVESTMENT INCOME
31.3.24
31.3.23
Dividend8
Bank interest on deposits
930
846
87
913
RAISING FUNDS
Ralsing donations and legacles
31.3.24
31.3.23
Fundraising costs
CHARITABLE ACTIVITIES COSTS
Direct
Costs {see
note 7)
Support
C051s (see
note 8)
Totals
Charitable
262,804
23,687
286,491
Page 15
continued...

VISION 21 IGLOUCESTERSHIREI LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
DIRECT COSTS OF CHARITABLE ACTIVITIES
31.3.24
31,3,23
Staff cos15
Renl & rates
Insurance
Light 2nd heal
Office costs
Advertising
Sundries
Housekeeping
Information Technology
Meeting Expenses
Safely equipment
Staff travel & expenses
sub5cfipiions & membership
Motor expenses
Volunleels expenses
Repairs and renewals
Project expenses
Debil card machine Costs
Depreciation
153,086
46,736
2,688
2,090
2.226
1.529
1,603
263
1.121
339
1,480
4,105
242
14,366
3,681
5,910
6.911
4,291
10,137
126,169
94,420
2,705
2,758
2.956
905
620
298
972
37
1,283
2,151
540
11,244
5,252
2,951
1,421
3,309
262 804
269,494
Rent & rates include5 a provision of £￿,000 for additional renl charges for the period from August
2019 to March 2024, which are currently under negotiation with the landlord.
SUPPORT COSTS
Governance
costs
Charitable
23 687
Support Costs, included in the above, are as follows..
Governance costs
31.3.24
31.3.23
Total
8ctivitie5
Charitab18
Accountancy and legal fees
23,687
Page 16
continued...

VISION 211GLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
NET INCOMEIIEXPENDITUREI
Net incomellexpenditure) is slated after chargingl(credits'ng}'.
31.3.24
31.3.23
Depreciation - owned assets
9503
10. TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the
yearended 31 March 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended
31 March 2023.
11. STAFF COSTS
The average monthly number of employees during the year was as follows..
31.3.24
31.3.23
10
Office and administration
No employees received emolumenls in excess of £60,000.
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTtVlTIES
UnrestricledRestricled
funds
fijnds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
17,782
19.795
37,577
Other trading activities
Investment income
156,104
913
25.422
181,528
913
Total
174 799
220 016
EXPENDITURE ON
Raising funds
9.080
9,080
Charltable activllies
Charitable
20,614
289,147
Total
277,613
20.614
298,227
NET INCOMEIIEXPENDITURE)
{102.814)
24,603
{78,2111
Page 17
continued...

VISION 21 (GLOUCESTERSHIRE} LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - contlnued
UnresliictedReslricted
funds
funds
Total
funds
RECONCILIATION OF FUNDS
Total funds brought forward
190,966
100,814
291,780
TOTAL FUNDS CARRIED FORWARD
88.152
125 417
213 569
13. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
PTopety
Motor
vehiclès
Totals
COST
At 1 April 2023
Additions
100,752
3,420
11,607
5,036
44.069
156,428
8,456
Al 31 March 2024
104,172
44.069
DEPRECIATION
Al 1 April 2023
Charge for year
3,357
2.021
8,409
1,075
15,135
26.901
10,137
At 31 March 2024
9.484
37.038
NET 800K VALUE
At 31 March 2024
98.794
127,846
Al 31 March 2023
97,395
3,198
28,934
129.527
14. FIXED ASSET INVESTMENTS
Unlisted
investments
MARKET VALUE
At 1 April 2023
Disposals
19.564
At 31 MaTch 2024
NET BOOK VALUE
Al 31 March 2024
Al 31 March 2023
There were no inveslmenl assets outside Ihe UK.
Page 18
continued...

VISION 21 (GLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
15. STOCKS
31.3.24
31.3.23
Stocks
7.445
5,000
16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31,3,23
Trade debtors
VAT
Accrued income
Prepayments
12,245
965
3,250
1,638
21.475
2,272
2,805
26,552
17. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade Cfedilors
VAT
AccTued expenses
Deferred income
15,276
4,792
1,046
70,911
42 000
89,999
4.800
110075
118749
18. MOVEMENT IN FUNDS
Nel
movement
in funds
Transfers
be￿een
funds
Al
31.3.24
Al 1.4.23
Unrestrlcted funds
Vision 21
88.152
(52,117)
42,000
78.035
Restrlcted funds
Vision 21 Restricted FUNI
125,417
50,083
<42,0001
133,500
TOTAL FUNDS
213,569
2.034)
211.535
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in lunds
Unrestricted funds
Vision 21
171,747
(223,8641
(52,117)
Restricted fund5
Vision 21 Reslricled Fund
117.060
{66,977)
50,083
TOTAL FUNDS
288,807
290,841)
2,034)
Page 19
continued...

VISION 21 (GLOUCESTERSHIRE> LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
18. MOVEMENT IN FUNDS- contlnued
Comp3ratlves for movement in funds
Net
movement
in funds
At
31.3.23
Al 1.4.22
Unrestrlcted funds
Viston 21
190,966
(102,814)
88,152
Restrlcted funds
Vision 21 Restricted Fund
100,814
24,603
125,417
TOTAL FUNDS
291,780
78.211)
213,569
Comparative nel movemenl in funds, Included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
Vision 21
174.799
(277,613)
1102,8141
Restrlcted funds
Vision 21 Restricted Fund
Transillon Town
40,307
(15,7041
24,603
45,217
20,614)
24,603
TOTAL FUNDS
220,016
298.2271
78.211}
Restrlcted Funds
Vision 21 Reslricled Fund includes funding for projects on environmental awareness and education.
Transfers betNeen funds
Transfers are made between restricted and unrestricted funds al the end of every accounting period
in cases where:.
i) the activity of the restricted fund has come to an end and there is an unspent balance th81 is not
repayable to the funderlsl, ￿en the surplus is transferred to uniestricted funds. or
ill the reslricled fund is in deficit and has either come lo an end or there 15 no prospecl of a surplus in
a later period, when the deficit Is eliminated by transfer from unrestricted funds-, or
iiil income that is received in the restrided fund covers in part some of the costs in the unrestricted
lunds.
Page 20
continued...

VISION 21 IGLOUCESTERSHIREI LTD
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE YEAR ENDED 31 MARCH 2024
49. RELATED PARTY DISCLOSURES
There were no related party transaction5 for the year ended 31 March 2024.
Page 21

VISION 21 (GLOUCESTERSHIRE) LTD
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Memberships
Commission
32,518
64,555
15.742
21,760
75
83
97,156
37,577
Other trading actlvltles
Project income
Furniture sales
Income from scrap melal
Tenant rental & service charge
Recycling credils
Btjlky collections
25,115
88,313
1,g05
1,000
5,452
25,250
89,834
3,589
5,728
57.125
186,915
181,526
Invèstment Income
Dividends
Bank Interest on deposits
930
3,806
846
67
913
Total Incomlng resources
288,807
220,016
EXPENDITURE
RaSsing donatlons and legaclès
Fundraising costs
4,350
9,080
Charltable actlvltSes
Wages
Soclal security
Pensions
Rent & rates
Insurance
Light and heat
Office costs
Advertising
Sundries
Housekeeping
Information Technology
Meeting Expenses
Safety equipment
Carried fotward
144,452
5,954
2,680
46,736
2,688
2,090
2,226
1,529
1,603
263
1.121
339
1,480
213,161
119,361
4,625
2,183
94,420
2,705
2,758
2,956
905
620
298
972
37
1,283
233,123
This page doe5 not form part of Ihe slalulory financial statements
Page 22

VISION 21 (GLOUCESTERSHIREI LTD
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24
31.3.23
Charitable actlvltles
Brought rOn￿ard
Staff travel & expenses
Subscriplions & membership
Motor expenses
Volunteers expenses
Repairs and renewals
Project expenses
Debil card machine costs
Freehold property
Fixtures and fittings
Motor vehicles
213,161
4,105
242
14,366
3,681
5,910
6.911
4,291
2.021
1,075
7,041
233.123
2,151
540
11,244
5.252
2,951
1.421
3,309
2,015
572
262,804
269,494
Support Costs
Governance costs
Accountancy and legal fees
23,687
19,653
Totsl resources expended
290 841
298 227
Net expendlture
78,2111
This page does not form part of Ihe slalulory financial slalementS
Page 23