Charity registration number 1083642 (England and Wales}
Company registration number 03709442
VISION 21 (GLOUCESTERSHIRE) LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

VISION 21 (GLOUCESTERSHIRE) LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Martin Roy Hewett
Gideon Capie
Rowena Louise Kay
Marlin John Fuller
(Appoinled 10 June 20251
Secretary
Martin Hewell
Charity number {England and Wales)
1083642
Company numbèr
03709442
Registered offlce
The Workshop
Ma51house Lane
Cheltenham
Gloucestershire
GL50 4EY
Independent examiner
BK Plus Limited
6 Manor Park Business Cenlre
Mackenzi8 Way
Chellenham
Gloucestershire
England
GL51 gTX

VISION 21 (GLOUCESTERSHIRE) LTD
CONTENTS
Page
Trustees, report
Independenl examiner's report
Stalemenl of financial activities
Slalement of financial position
Notes lo the financial statements
10-20

VISION 21 {GLOUCESTERSHIRE) LTD
TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial 51atements have been prepared in accordance with the accounting policies set out in note 1 to the
financial slalemenls and comply with the charily's governing document. the Companies Act 2006, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charlties SORP "Accounting
and Reporting by Charities.. Slalement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)"
Objectives and activities
Vision 21 Gloucestershire is a small, highly active charity with a will lo make Gloucestershire more sustainable by
ommunicaling, co-operating and collaborating with any licit organisation. group or individual willing lo help us meet
this desire.
We were established in 1994 as a direct resull of Ihe 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 elhi¢al. equitable and honest manner. Since our inception. our publications, programmes, projects and
events, have supplied community buoyancy by improving connectivity. nelAvorking, neighbourliness, integration and
civic pride. We have been successful in raising public awareness of Global Warming, improving people's life
chances, general health levels and the environment.
In order lo maximise our impact. our projects are restricted to the Gloucestershire county boundary and we
concentrate our energies and efforts on achieving the UN Suslainable Development Goals, in particular..
SDG 3 Good Health and Well-being
SDG 11 Suslainable Cities and Communities
SDG 12 Responsible Consumption
SDG 13 Climate Action
10
13
14
11
GOALS
The Charity's objects are lo:
To provide local. voluntary opportunities for people to engage in community based environmental activities
To educate and encourage the public, businesses and local authorities to become more sustainable
Our mission is lo make Gloucestershire's communities sustainable and more robust to the effects of Climate
Change.
Public Benefit
In planning the charity's activities for the year, the Trustees kept in mind the Charity Commission's guidance on
public benefit. The focu5 of the charity's activities during the year. explains the delivery by the charity of public
benefits and is set out under'objeclives and Aclivilies" above and "Achievements and Performance" below.

VISION 21 (GLOUCESTERSHIRE) LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and perfomianGe
SignificAnf aclivilies and achievemenls against objeclivas
Vision 21 (Glouceslershife) Ltd delivers community based environmenlal projects and aclivilies Ihal help make
Gloucestershire's communities more sustainable. As such. Vision 21 is as much a social organisalion as il is an
environmenlal one and, our inclusive approach ensures people on low incomes and BAME are not forgotten.
We ' Act Locally but Think Globally and we aim to give everyone a greater understanding of sustainability issues to
help change alliludes and behaviour regarding ihe environment and how we live.
Our projects and aclivilies are calegorised as follows under the relevant SDG..
Sustslnable Develo
ment Goal 3
Good Health and Wellbein
l. Annecy Gardens
This is a set of beds in a public park where the volunteers can leam how to grow vegetables. Any produce is then
free for the public to lake once it is fipe. The projecl helps overcome social isolation and provides exercise
2. PrSors Park Edible Garden and Community Allotments
Crèated from a piece of wasteland in an area of high density social housing. our garden eng8nd8rs communily
spirit. It comprises a Small communily garden and 24 vegetable plots. A self-governing committee of residents
manages the sile on the behalf of Vision 21.
Sustainable Cities
ustainable Develo
ment Goal 11
1. Planted Community Café, Refillery and Community Hub
Now in ils second year of operation. our community café and loose food refillery. is run with the help of a large team
of volunteers and support from Charlton King5 Parish Council.
Until our Ecohub buildin9 opens il will continue to serve as our office and hosl crafting sessions.
2. Regeneration and Repalr Cafes
Our network of repair cafes continues lo grow. We now have 10 such cafes scattered around the county. Each
usually meets once per morslh, bul schedules vary according lo season
3. Community Energy Advice and Thermal Imaglng
We conlinuèd lo offer free energy advice and a domestic Ihermal imaging service, bul this operation changed al Ihe
end of the financial year and it is now delivered by Suslainable Charllon Kings, volunteers
4. Carbon Cutting Operations
We have small inveslmenls in community co-oper21ive wind and solar farms. Not only do these
investments provide a return on our money, the profits generated are Lfsed by the co-operatives to improve
the life chances and well-being of residents in the vicinity of the establishments.
We use energy efficient lighting system in our furniture warehouse
We purchase gas and electricity from 1 OOQfi Green suppliers.
Our pension scheme invests in environmental funds.
Reclaim uses route planners to work out oplirnal routes lo reduce milage
An electric tricycle and bicycle are available for slaff use.

VISION 21 (GLOUCESTERSHIRE) LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Res
onsible Consum
tion
Sustainable Develo
ment Goal 12
1. Reclaim Furniture Re-use Scheme
The Reclaim furnilure reuse scheme collects good qualily used furniture and Ihen sells il to people predominantly
on low income. In this way we help lo develop householders, expectations and aspirations. 11 also ensures
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 parhcular. il reserves a number of placements for "hard to
place" volunteers who often have issues concerning mental illness andlor drug andlor alcohol abuse and somè are
ex-offenders. Volunteers work in our warehouse. workshop or as van crew, depending upon their skills and abilities.
In relvrn, we offer them basic vocational training and a safe place in which they can improve their interpersonal
skills and build self-esleem. We provide a reference and give encouragemenl for Ihem lo move on to more
formalised training andlor paid employment.
2. Community Re-Paint
Re¢laim is the Cheltenham agent for this national scheme. We offer unwanled and surplus painl to community
groups, people on benefits and low income families. We collecl end of line and other surplus painl lo make available
to community groups, community centres and people on low incomes for a nominal charge of £2.00 per lilre.
3. Cando
We recycle Small amounts of metal chiefly aluminium. Copper and sleel. all of which are 100&/o recyclable and have
lo be dug out of the ground and smelted al great expense in terms ofenergy use and of damage lo the environment
via pollution, quarrying and Iransportalion.
Cllma
Actlon Sustsinable Oevelo
ment Goal 13
Planet Cheltenham
Publlc Awareness of the Planet Chellenham iniliative Continues lo gfow. Aclivilies include..
A Library of Things lin partnership with Gloucestershire County Council, and Charllon Kings Parish Coun¢ill
that was featured on the BBC Midlands today programme
A community Ffidge localed at the School House Café
Climate Change Youth Group
Climate Changemaker project
Schools and other environmental outreach work.
Future Flt Homes
Future Fit Homes was a hugely successful peer learning initiative for 60 homes across Chellenham. This projèct
culminated in a very successful event, which was run joinlly wilh Chellenham Borough Council on 81h February
2025, at Sl Philps & St James Church in Leckhamplon. It show-cased companies and organisalions enabling
individuals to aller their houses and life-slyles and gave talks on adapting to a 5UStainable living.
11 was attended by over 700 visitors.
Eco-Hub
Having gained planning permission in 2024, a Contractor was appointed and the Construction of the Eco-Hub was
officially launched on 5th March 2025.
When complete the building will serve as the Wision 21 Office, as a space for running our community projects and
as an exemplar of suslainable construction and lechnologies that can be applied to domeslic buildings.

VISION 21 (GLOUCESTERSHIRE) LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
FinanGial review
Investment policy
The organisalion is non-profit making and any surplus income is either re-invested within the organisation lo
enhance ils aclivilles and support ils projects or invested in green infrastructure proiecls that will yield a financial
income lo further support our activities, e.g. co-operative windfarm and a solar panel farm. We have 10,000 shares
in AWEL windfarm. 5,000 share5 in Gower Regeneration and 4,850 shares in Ihe Egni Co-op solar farms.
Reseries pollcy
The Tiuslees continue lo closely Teview the level of funding required by the Charity and lo lake the action
appropriate lo generate Ihis funding. The Trustees consider Ihe present level of funding lo be sufficient to both lo
support the Charity's principal a¢livilies over the coming year and. to survive adverse conditions.
The Irading conditions for Reclaim are expected lo be lougher than ever, with other charities still active with Similar
projects in our area and all seeking granls from similar funders. However. Reclaim continues lo be an anchor point
and il retains an excellent reputation and links with the local agencies and community gfOUPS that support people in
need.
Plans for future periods
To develop and Iri81 more activities al Planted.
To explore Ihe possibilily of a Repairlcircular Economy partnership for Chellenham.
Struclurei governance and management
The charity is Gonlrolled by ils governing document. a deed of trust.
Vision 21 {Gloucestershlre) is a registered charity and company limited by guarantee, a5 defined by the Companies
Act 2006 and therefore has no share ¢apilal. In the evenl of the company being wound up and liabilities and winding
up expenses being in excess of assets the liability of each member is limited lo £1. Our charitable slalus is based
on the obiecls below.
We are governed by Memorandum and Articles adopted in February 1999, updated by resolution at an
Extraordinary General Meeting in October 2000 and by resolulion at a Board Meeting in January 2009. Further
amendments to the con51ilulion, such as a funding lock. were introduced lo enable Vision 21 Gloucestershire lo
become a registered Environmental Body with Entrusl and Ihese amendments were adopted al the 2016 AGM.

VISION 21 (GLOUCESTERSHIRE) LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Organisational structure
Trustees in 2024-25
Trustees are elected by the members al the Annual General Meeting or can be co-opted by the Board of
Management during the year. They form Ihe Board of Management and meet al least 6 limes per year.
Martin Hèwett Isecrelary and Chair)
Martin is a Senior Chartered Structural engineer who works al an engineering consultancy engaged on a wide
variety of buildings including the design of a number of low*nergy building projects. One of his aims is lo influence
fellow professionals and Clients towards more sustainable construction practices and lo minimise Ihe use of new
material.
Brlan Sloan {Treasurerl
Brian is a Chartered Management Accountant wilh extensive experience of working al director level in industry. He
currently runs his own accountancy practice in Cheltenham.
Gidèon Capie
Gideon is currently manager of the European Funding Office at the University of Glouceslershire, with over 13
years, experience of European funding, project management (Prince 2 qualified) and financial management, and
a150 freelance web design consultant with over 11 years, experience in IT.
Rod Smlth
Rod is a retired architect, having been a director of a local practice for many years. He has a keen inleresl in
sustainable construction and has been involved in Ihe design of low energy buildings. Within Vision 21 Rod has
tak8n on the responsibilities for our Health and Safely mallers.
Peter Clegg
Peter has spent most of his working life in the Compuler-Aided Electronic Design industry and Computer-Aided
Electronic Manufacluring industry He has specialist experience of European training & lechnical support
management of high value lime-to.markel erilical applications. He moved into European Sales & markeling
management and for short periods lived and worked in Munich, Paris, Brussels and Moscow with extensiv8
business travel in the USA and Europe.
Rowena Kay
Rowena is a HR solicitor with Harrison Clark Rickerbys.
Staff in 2024-2025
Dave Entwlstle- Chief Executive Officer IPT) Retired March 2025
Dave has an MBA, comes from a background of managing organisalions with environmental and conservation aims
and is well versed in running community and volunteer groups.
James Cooke- Chief Execullve Officer (PTI Appointed January 2025
James qualifications include, BEnglHons}, MRes, and MIMMM. He joins us from the Royal Minl where he has been
the business development director, and introdU￿d an e-wasle refining business. He has a slrong track record in
strategic planning, marketing and reorganisalion.
Dave Twyning - Reclaim Manager
After a long period of unemploymenl, Dave joined the project as a volunteer and he was later taken on as a full lime
driver in October 2006. He has since progressed to become Reclaim Manager
Tim Whittaker- Assistant Manager
Tim is Vision 21,5 lon9esl continuing volunteer with over 25 years, service. He continues to volunteer but he is also
engaged as a Part Time Assistant Manager
Nilesh Patel . Driver
Nilesh joined Reclaim as a volunteer driver immediately before Ihe Covid pandemic began and he was taken on as
a member of staff shortly after the lockdowns ended.

VISION 21 (GLOUCESTERSHIRE) LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Dave Cooper- Driver
Prior to his employment as a driver, Dave held a voluntary role as Chair of the Priors Park Edible Garden Project in
Tewkesbury.
Rebecca Sillence- Project Manager
Rebecca has a varied employment background. from former Flood Officer, Library Assistanl and author. she is a
well experienced Communications Officer.
Related partlès
The company has no subsidiary undertakings or direct relationships with other organisations. As part of a Green
Inveslmenl Strategy, we have a £10,000 share in the AWEL Co-op Windfarm in addition to a £5,000 share in the
Gower Regeneralion solar farm, and a £5.000 share in the Egni Co-op for th8 inslallalion of solar panels on
community housing and buildings.
Risk management
The Trustees have a duly lo identify and review the risks to which the charity is exposed and to ènsure appropriate
controls are in place lo provide reasonable assurance against fraud and error.
Statement of Trustees, Responsibllity
The Iruslees, who are also the directors of Vision 21 {Gloucesler5hirel Ltd for the purpose of company law, are
responsible for preparing the Trustees, Report and the financial slalemenls in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted AccouT)ting Praclicel.
Company law requires the Iruslees to prepare financial slalements for each financial year whi¢h giv8 a true and fair
view of the slatè of affairs of the ¢harily and of the incoming resources and application of resources, including the
income and expendilure, of the charitable company for Ihal year.
In preparing these financial statements, the trustees are required lo..
sele¢l suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP..
make judgements and eslimales that are reasonable and prudent.. and
prepare the financial statements on the going concern basis unless il is inappropriate to presume that the charity
will continue in operation.
The trustees are responsible for keeping adequate accounting records Ihal disclose with reasonabl& accuracy al
any lime the financial position of the charity and enable them lo ensure thal the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of Ihe charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularilies.
The trustees, report was approved by the Board of Trustees.
Martin Roy
Trustee
ewelt
l (p. le.gs

VISION 21 (GLOUCESTERSHIRE) LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF VISION 21 {GLOUCESTERSHIRE) LTD
I report lo the trustees on my examination of the financial statemenls of Vision 21 (Gloucestershire) Ltd (the charity)
for the year ended 31 March 2025.
Responsibilities and basis of report
As the Ifustees of the charity (and also ils directors for the purposes of company law), you are responsible for the
preparation of the financAal statemenls in accordance with the requirements of Ihe Companies Act 2006.
Having satisfied myself Ihal the financial statements of the charity are not required lo be audited under Part 16 of
the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the
charity's financial slalemenls carried out under section 145 of the Charities Acl 2011. In carrying out my examination
I have followed the Difeclions given by the Charity Commission under soclion 145{5}{b) of the Charities Act 2011.
Independent examiner's statement
Since the charily's gross income exceeded £250.000. Ihe independent examiner musl be a member of a body listed
in section 145 of the Charities Act 2011. 1 confirm Ihat l am qualified to undertake the examination because l am a
member of the Inslilute of Chartered Accountants in England and Wales. which is one of the listed bodies.
I have completed my examination. l confirm Ihal no mallers have come lo my attention in connection wilh the
examination giving me cause to believe that in any malerial respect..
accounting records were not kepl in iespecl of the charily as required by section 386 of the Companies Act
2006.
the financial statements do nol accord with Ihose records., or
the financial slalemenls do nol comply with the accounling requirements of section 396 of the Companies Act
2006 other than any requirement Ihal the financial stalemenls give a true and fair view. which is not a matter
considered as part of an independenl examination: or
the financial stalemenls have not been prepared in accordance with the methods and principles of the
Slalemenl of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their financial stalemenls in accordance with the Financial Reportin9 Standard applicable in the UK
and Repub1i¢ of Ireland (FRS 102).
I have no concerns and have come across no olher matters in connection with the examination lo which allenlion
should be drawn in Ihis report in order lo enable a proper understanding of the financial slalemenls to be reached.
Cinzia Hensley FCA
Institute of Chartered Accounlanls England and Wales
BK Plus Limited
6 Manor Park Business Cenlre
Mackenzie Way
Chellènham
Gloucestershire
GL519TX
England
Dale..
I￿.1?.as

VISION 21 (GLOUCESTERSHIRE) LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unr•slrlclgd
funds
Restrlcted
lunds
Total
Unt•strlcted
funds
2024
Restrlcled
fund5
Total
2025
2025
2025
2024
2024
Notes
Income from:
Donations and legacies
Charitable activities
Other tT2ding aclivities
Inveslmenls
9,624
11,300
199,202
5,409
16.887
103.667
32,583
26,511
114,967
231.785
5,409
6,278
852
159,881
4,736
26,323
63,703
27,034
32,601
64,555
186,915
4,736
Total income
225,535
153,137
378.672
171.747
117,060
288.807
Expendlture on:
Raising funds
Charitable activities
Other expendilure
900
247,965
2,285
900
306.782
2,285
3,641
220,223
3,641
287,200
58,817
66,977
12
Total expendlture
251,150
58.817
309,967
223,864
66,977
290,841
Net Incomel{expenditure}
(25,615)
94,320
68.705
(52,117)
50,083
(2,034)
Transfers be￿een
funds
37.227
(37,227)
42.000
(42.000)
Net movement in
funds
11,612
57,093
68,705
(10,1171
8,083
(2,034)
Recon¢lliatlon of funds:
Fund balances al 1 April 2024
78,035
133,500
211.535
88.152
125,417
213,569
Fund balances at 31 March
2025
89.647
190.593
280,240
78,035
133.500
211,535

VISION 21 (GLOUCESTERSHIRE) LTD
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
202S
2024
Notes
Fixed assets
Tangible assets
Investments
14
15
121,718
18,593
127,846
19,046
140,311
146,892
Currènt assets
stocks
Debtors
Cash at bank and in hand
16
17
7.445
17,355
232,438
7,445
18,098
149,175
257.238
174,718
Creditors: amounts falling due within
one year
18
1117,309)
(110,075)
Net current assets
139,929
64,643
Total assets less current liabilltles
280.240
211,535
The funds of the charity
Restricted funds
Unrestricted funds
19
20
190,593
89,647
133,500
78.035
280.240
211,535
The company is enlilled lo the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complyin9 wilh the requirements of the Companies Act 2008
with respect to a¢¢ounting records and the preparation of financial statements.
The members have not required the Company lo obtain an audit of ils financial slatemenls for the year in question in
accordance wilh seclion 476.
These financial slatemenls have been prepared in ac￿rdance with the provisions applicable to companies subject
lo the small companies regime.
The financial statements were approved by the trustees on
Martin Roy Hewell
Trustee
Company registration number 03709442 {England and Wale5)

VISION 21 (GLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
Vision 21 {Glouceslershire) Ltd is a private company limiled by guarantee incorporated in England and Wales.
The registered office is The Workshop. Mallhouse Lane. Chellenham. Gloucesler5hire, GL50 4EY.
1.1 Basis of preparation
The financial slalemenls have been prepared in accordance with the charity's governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in Ihe UK and Republic of
Ireland" and the Charities SORP "Accounting and Reporting by Chafilies.. Statement of Recommended
Practice applicable to charities preparing their accounts in accofdance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021" The charity is a Public Benefit Entity as defined by
FRS 102.
The financial slalem8nts are prepared in sterling. which 15 Ihe functional currency of the charity. Monetary
amounts In these financial statements are rounded lo the nearest £.
The financial slalements have been prepared under Ihe hislorical cost convention, Imodified lo include the
reva5ualion of freehold properties and lo include investment properties and certain financial instruments at fair
valuel. The principal accountin9 policies adopted are set out below.
1.2 Going concern
At the time of approving Ihe financial statements, the trustees have a reasonable expectation that the charlty
has adequate resources to continue in operalional existence for the foreseeable futur&. Thus the Irustees
continue lo adopt the going concern basis of accounting in preparing the financial slatements.
1.3 Charitable funds
Unrestiicled funds Can be used in accordance with the charilable objectives al the discretion of the truslees.
Reslricled funds can only be used for particular reslricled 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 lo the financial
statements.
1.4 Income
All income is recognised in the Statement of Financial Aclivilies once thè charity has entitlement lo Ihe funds,
il is probable that the income will be received and the amount can be measured reliably. Voluntary income,
including grants and donations, are recognised on receipt. Trading income is recognised al the point of sale.
1.6 Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or conslruclive obligation commilling the
charily lo that expenditure, il is probable thal a transfer of economic benefi15 will be required in selllemenl and
the amount of Ihe obligation can be measured reliably. Expenditure is accounted for on an accrua15 basis and
has been classified under headings Ihat aggregate all Gosl related lo the calegory. Where costs cannol be
directly atlributed lo particular headings they have been alloGated to activitie5 on a basis consistent with Ihe
use of resources.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, nel of
deprecialion and any impairment losses.
10-

VISION 21 (GLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
{Contlnuedl
Depreciation is recognised so a5 to write off the cost or valuation of assets less their residual values over their
useful lives on the followit)g bases..
Freehold land and buildings
FixlLtres and fillings
Motor vehicles
2 /0 on cost
250/0 on reducing balance
250/0 on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference belween the sale proceeds
and the carrying value of the asset, and is recognised in the slatemenl of financial aclivilies.
1.7 Stocks
Stocks are valued al Ihe lower of cosl and net realisable value, after makit)g due allowance for obsolete and
slow moving items.
1.8 Retlrement benefits
The charitable Mmpany operates a defined contribution pension scheme. Contributions payable lo the
harilable company's pension scheme are charged to the Statemenl of Financial Activities in Ihe period lo
which they relate.
Income from donatlons and le9aGies
Unre5trl¢tèd
funds
Re$lrlcted
funds
Total
Unr05trlcted
lunds
Roslrlcted
fund5
Total
2025
2025
202S
2024
2024
2024
Donations
Commissions
8.945
679
16,887
25.832
679
6,278
26,240
83
32,518
83
9,624
16.887
26.511
6.278
26.323
32,601
Income from charitable activilies
UnTe8trlctod
lund8
Restrleted
lund$
2025
Total
Unrostrlctgd
funds
Restrlcted
funds
Total
2025
2025
2024
2024
2024
Grants
11.300
103,667
114,967
852
63,703
64,555
11

VISION 21 (GLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitsble actlvities
{Continued)
Grants analysis
Toial
2025
Total
2024
Cheltenham Wesl End Partnership
Garfield Weston
Charllon Kings Town Paiish
Hubub Foundation Nature Hubs
The Rowlands Trust
Gloucestershire County Council
Transition Network
A Tibbs
Gloucestershire Wildlife Trusl
Chellenham Borough Council
NGED
The Mid¢ounties Co Community Grant
60,000
25,000
9,000
5,500
5,000
2,800
2.744
2.126
1,920
877
7.100
29,300
25,000
2,655
50Q
114,967
64,555
Income from other tradlng activities
Unreslrl¢l•d
funds
2025
R88trlclgd
funds
Total
unl￿trIcted
fund8
R95trlct8d
fund5
Total
2025
2025
2024
2024
2024
Tenant rental & seNice
charge
Project income
Furniture sales
Bulky Colleclions
Recycling Credits
Incomè from scrap metal
Cafe income
1,000
25,115
815
1,000
25,115
86,498
65,130
5,452
1,905
1,815
500
83,819
85,443
5,620
2.244
21,576
32.583
33,083
83,819
85,443
5,620
2,244
21.576
85,683
65,130
5,348
1,905
1.815
104
Other trading activities
199,202
32.583
231.785
159,881
27,034
186,915
12-

VISION 21 (GLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from investments
Unre81iicted
funds
Unrg$lrl¢l&d
funds
2025
2024
Dividends
Bank inlerest on deposits
793
4,616
930
3,806
5,409
4,738
Expenditure on raising funds
Unroslrl¢tèd
funds
Unr￿trICted
fund#
2025
2024
Raising donations and legacies
Fundraising costs
900
3.641
13-

VISION 21 (GLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on charitable activltles
Total
2025
Total
2024
Direct costs
Staff costs
Depreciation
Rent & rates
Insurance
Light & heat
Office costs
Advertising
Sundries
Housekeeping
Information technology
Meeting expenses
Salety equipment
Staff travel & expenses
Subscriptions & membership
Motor expenses
Volunteefs expenses
Repairs & renewals
Project expensès
Debil card machine costs
Trade goods
148,339
8,773
55.692
4,815
5,993
4,343
607
1,130
264
541
187
1,798
583
855
12,930
4,995
11,886
24,146
2,862
6,928
153,086
10,137
46,736
2,888
2,090
2,226
1,529
1,603
263
1,121
339
1,480
4,105
242
14,366
3,681
5,910
23,207
4,291
709
297,667
279,809
Share of support and governance costs (see note 8)
Support
9,115
7,391
308,782
287,200
Analysis by fund
Unrestricted funds
Restricted funds
247,965
58,817
220.223
66.977
306,782
287,200
Rent & rates includes a provision of £108,000 for addilional rent charges for the period from August 2019 10
March 2025. which are currently under negotiation with Ihe landlord.
14-

VISION 21 (GLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated lo activlties
2025
2024
Governance costs
9.115
7,391
Analysed bel)Neen'.
Accountancy and legal fees
9.115
7,391
Net movement in funds
2025
2024
The net movem8nl in funds is staled after chargingllcrediling):
Deprecialion of owned tangible fixed assels
Loss on disposal of tangible fixed assets
8.773
2,285
10,137
10 Trustees
There were no Iru5tees' remuneration or other benefits for Ihe year ended 31 March 2025 nor foT Ihe year
ended 31 March 2024.
Trustees. expenses
Thère were no Iruslees. expenses paid for the year ended 31 March 2025 nor for Ihe year ended
31 March 2024.
11 Employees
The average monthly number of employees during Ihe year was..
2025
Number
2024
Number
There were no employees whose annual remuneration was more than £60,000.
12 Other expenditure
Unr951rl¢ted
funds
Unr•strlctgd
funds
202S
2024
Net loss on disposal of tangible fixed assels
2,285
13 Taxation
The charity is exempt from taxation on its aclivilies because all ils income is applied for ch8rilable purposes.
15-

VISION 21 (GLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Tangibl8 fixed assets
Freehold land Flxlure5 and
and buildings
tittlllgs
Motor
vehicles
Total
Cost
At 1 April 2024
Addilions
Disposals
104,172
4.930
16,643
44,069
164,884
4,930
{11,833>
(10,153)
{1,680)
At 31 March 2025
109,102
6,490
42,389
157,981
Depreciation and impairment
Al 1 April 2024
Deprecialion charged in the year
Eliminated in respect of disposals
5.378
2,100
9,484
1,443
(8,7851
22.176
5,230
{7631
37,038
8.773
(9,5481
Al 31 March 2025
7.478
2,142
26,643
36,263
Carrying amount
At 31 March 2025
101.624
4.348
15,746
121,718
Al 31 March 2024
98.794
7.159
21,893
127,846
16 Fixed asset investments
Unlisted
Investments
Cost or valuation
Al 1 April 2024 & 31 March 2025
19,046
Impalrment
At 1 April 2024
Disposals
453
At 31 March 2025
453
Carrying amount
At 31 March 2025
18,593
At 31 March 2024
19,046
There were no investment assets outside the UK.
16-

VISION 21 (GLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Stocks
2025
2024
Stocks
7,445
7,445
17 Debtors
2025
2024
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
14,664
1,053
1,638
12,245
4,215
1,638
17,355
18,098
18 Credltor$: amounts falling due within one year
2025
2024
other laxalion and social security
Trade credilofs
Other creditors
Accruals and deferred income
570
8.740
15,276
4,800
89,999
107,999
117,309
110,075
17-

VISION 21 (GLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2025
19 Restrtcted funds
The rèstricled funds of the charily comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors a5 to how they may be used.
At 1 April
2024
Incoming
resources
Resources
expended
Transfers At 31 Mar¢h
2025
14,376
104.137
83
5.O¢JO
14,378
180,669
2,959
EcoHub Building
EcoHub Project
Planted Cafe
Other Reslricled
Library of Things
Sustainable Transport
Reclaim Team Building
Chell Zero
Hubub Fovndalion
RetrofiUFuture Fil Homes
82.312
4,620
1850)
(1.744)
15.000)
14,930)
18.296
1,270
<18,296)
(1.928)
(2.1261
(2.182)
{10,6101
(4,2901
130,0871
(658)
12,126)
12,750)
(568)
27.570
(2,959)
{14,0011
(4,290)
2,413
32.500
133,500
153,137
{58,817}
(37,227}
190,593
PrevSous year:
At 1 Aprll
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
EcoHub Building
EcoHub Project
Other Reslricled
Library of Things
Reclaim Team Building
Chell Zero
24,091
12,656
72,403
61,664
{2,063}
12.067
4,000
1,604
39,788
(23)
(5,973)
{27.594)
12.730)
(2,172)
(28,485)
(3,420)
82,312
4,620
18,298
1,270
{568)
27,570
{38,580)
16,267
125.417
117,060
(66.977)
{42,000)
133,500
18-

VISION 21 (GLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Restricted funds
{Contlnued}
Library of Things
Project Resource and Procurement of Library items.
Sustainable Transport
Procurement of Sustainable transport and modifications.
Reclaim Team Bullding
Team Away days.
Chelt Zero
Project Resource and equipment.
Hubub Foundation
New equipment forAnnecy Garden.
Retrofit Homes
Project Resource, Marketing and equipment.
EcoHub Bulldlng
CAPEX cosls of the physical building of the New EcoHub.
EcoHub Project
Projecl Resource for projects relaling to the new EcoHub.
Planted Cafe
Contribution to running cosls and rent.
Other Restricted
Project Resouice costs.
20 Unrestricted funds
The unrestricted funds of the charity comprise Ihe unexpended balances of donalions and grants which are
not subje¢t lo specific conditions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the Iru5tees for speclfic purposes.
At 1 April
2024
Incoming
sources
Resour¢e$
expended
Transfers At 31 March
2025
General funds
78,035
225,535
1251,150)
37,227
89.647
Previous year:
At 1 April
2023
Incoming
resources
Resources
expended
Transfers At 31 Mar¢h
2024
General funds
88.152
171.747
(223.864)
42,000
78.035
19-

VISION 21 (GLOUCESTERSHIRE) LTD
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Unrestricted funds
{Continuedl
Transfers belmteen funds
Transfers are made between restricled and unrestricted fund5 al Ihe end of every accounting period in cases
where:_
i) the activity of the reslricled fund has come lo an end and thefe is an unspent balance that is nol repayable
to the fund@rlsl, when the surplus is transferred lo unreslricled funds: or
ill the restricted fund is in deficit and has either come to an end or there is no prospect of a surplus in a later
period, when the deficit is eliminated by iransfer from unreslricled funds., or
iii) incomè that is received in the r8slricled fund Govers in part some of the costs in the unresliicled funds.
21 Related party transactions
There were no disclosable related party transactions during the yoar (2024 - none).
-20-