REGISTERED COMPANY NUMBER: 03772866 (England and Wales) REGISTERED CHARITY NUMBER: 1083827
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2020 for Green & Away
PDH Associates Limited Willow Lodge Crossgates Road Llandrindod Wells Powys LD1 5SL
Green & Away
Contents of the Financial Statements for the Year Ended 31 December 2020
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 to 7 |
| Detailed Statement of Financial Activities | 8 |
Green & Away
Report of the Trustees for the Year Ended 31 December 2020
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
03772866 (England and Wales)
Registered Charity number
1083827
Charitable Incorporated Organisation
The Charity was converted to a Charitable Incorporated Organisation on 3[rd] October 2020.
Registered office
c/o The Fold Bransford Worcester WR6 5JB
Trustees
Lola Henderson Artist / Maker Amy Peace Field Studies Centre Technician Eve Andrews Engineer Rosa Butler Cook Ben Crucefix Chef Joy Davenport Council Officer Helena Dixon Company Director Rona Hardie Researcher /Community Organiser Rachel Hembery Consultant (Resigned 20[th] September 2020) Amelie Hunnebeck-Wells Student Peter Lang Environmental Consultant Daniel Lindeque Engineer
Company Secretary
Amy Peace Field Studies Centre Technician (Appointed 1[st] June 2020)
Independent examiner
PDH Associates Limited Willow Lodge Crossgates Road Llandrindod Wells Powys LD1 5SL
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
2nd September 2021 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
Peter Lang .............................................
Page 1
P S l Lang - Trust88 Pag8 1
’ - Green and Away Trustees Annual Report 2020 (January 2020 December 2020)
Aim and Method of Working.
The aim of Green & Away (G&A) is to raise environmental awareness by building and running a temporary venue which is low impact and environmentally sustainable. The facilities are used by groups working for environmental, social change and others.
People attending conferences gain firsthand experience of living in a sustainable way. G&A provide the facilities needed for an event and administrative support to the users. G&A provides 3 vegetarian meals per day (with some vegetables are grown on site), lighting is powered by solar panels, and showers are heated by locally grown wood. Whenever possible, all materials used in the camp are produced locally. A variety of educational workshops are offered by the volunteers and include building with sustainable materials, eating sustainably, and low impact lifestyles.
By using a volunteer workforce G&A offers low cost facilities to other charities and organisations that may not otherwise be able to afford to hold conferences, thereby helping them to increase their effectiveness.
Organisational Structure.
G&A is run by a core group of trustees (volunteers) who make all the running decisions. Members of the core group are invited from a wider circle of associates, with proven skills, who have helped run events over previous years. The Trustees are drawn from the core group and are those who have the time and experience to take on the extra responsibilities. They are aided by a team of interns appointed each year.
Annual Cycle.
During the winter the Trustees arrange a winter social weekend usually in February, to keep the volunteers engaged. This can be a weekend away or a weekend on site dependent on the activities planned. The first practical event is a working weekend, usually in May, to carry out maintenance work and prepare for the forthcoming season. Then, in early summer the season’s workforce assembles at the campsite about a fortnight before the first conference to construct the conference centre. Every Wednesday throughout the season there is an education afternoon where the volunteers learn and teach a variety of educational workshops. The camp is dismantled at the end of the season. This was the organisation’s eleventh season at Bransford in Worcestershire.
Season review.
The first event of the year was the Winter Gathering in February, an opportunity for volunteers to gather socially. This year’s event was held in Malvern and attended by 18 people and we also carried out some maintenance on site. The Spring trustee meeting was held in early March with plans discussed and made for the forthcoming season. This was set against the backdrop increasing cases of COVID-19 globally. Every element of the meeting was therefore discussed with this in mind. A decision was made not to host the working weekend in May as it was deemed unnecessary.
The recruitment process for the new cohort of interns had started during the winter and interviewees were lined up for early April. The trustees carried out several online meetings to discuss the forthcoming season and to mitigate against COVID-19, however due to the unprecedented situation the decision made not to run for the 2020 season. The interviewees were offered a chance to interview for the 2021.
Covid 19 meant we were not able to continue our education in our normal way and also meant we received no income from the organisations which attend our events. We were able to access a grant aimed at organisations affected by Covid 19 and we agreed to reduce our spending to cover only essential items necessary to keep the organisation in hibernation and already committed equipment spends. These decisions meant that we still have adequate reserves to resume events when we are able.
In order to keep our volunteer population informed, inspired and in touch we hosted a programme of online events including discussions, film viewings and a plant identification workshops. We also launched a Green & Away book club, focusing on books with an environmental or social theme including Feral by George Monbiot and Girl, Woman, Other by Bernadette Evaristo. These activities help to build a strong community of supporters despite the unusual circumstance. The virtual season ended with a celebration and quiz.
In August, essential recovery work was carried out on the storage polytunnels on site, having been damaged by a storm in February 2020. The work was carried out by trustees.
During the year the trustees agreed to apply to change our legal structure. We had been a registered charity and a company limited by guarantee for many years. We agreed to take advantage of the new structure of Charity Incorporated Organisation (CIO) so we would only need to file accounts with one body - the Charity Commission. The application was formally approved and Green & Away moved to being a CIO in the Autumn of 2020.
Prepared by Amy Peace
Independent Examiner's Report to the Trustees of Green & Away
I report on the accounts of the company for the year ended 31 December 2020, which are set out on pages three to seven.
Responsibilities and basis of report
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independant examination, I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
My role is to state whether any material matters have come to my attention giving me cause to believe:
-
that accounting records were not kept as required by section 386 of the Companies Act 2006; or
-
that the accounts do not accord with those records; or
-
that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; or
-
that there is further information needed for a proper understanding of the accounts.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.
P D Hughes Chartered Certified Accountant PDH Associates Limited Willow Lodge Crossgates Road Llandrindod Wells Powys LD1 5SL
Date: 9[th] August 2021
Page 2
Green & Away
Statement of Financial Activities for the Year Ended 31 December 2020
| 31.12.20 | 31.12.19 | ||
|---|---|---|---|
| Unrestricted | Total funds | ||
| funds | |||
| Notes | £ | £ | |
| INCOMING RESOURCES | |||
| Grants received | 5,000 | - | |
| Activities for generating funds | 2 | 2,219 | 39,602 |
| Investment income | 3 | 167 | 162 |
| Total incoming resources | 7,386 | 39,764 | |
| RESOURCES EXPENDED | |||
| Costs of generating funds | |||
| Fundraising trading: cost of goods sold and other | |||
| costs | 1,101 | 17,259 | |
| Charitable activities | |||
| Governance costs | 575 | 1,159 | |
| Other resources expended | 16,231 | 19,028 | |
| Total resources expended | 17,907 | 37,446 | |
| NET INCOMING/(OUTGOING) RESOURCES | (10,521) | 2,318 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 53,160 | 50,842 | |
| TOTAL FUNDS CARRIED FORWARD | 42,639 | 53,160 |
The notes form part of these financial statements
Page 3
Green & Away
Balance Sheet At 31 December 2020
| 31.12.20 | 31.12.19 | ||
|---|---|---|---|
| Unrestricted | Total funds | ||
| funds | |||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 6 | 22,767 | 16,883 |
| CURRENT ASSETS | |||
| Stocks | 765 | 1,143 | |
| Cash at bank and in hand | 19,708 | 35,722 | |
| 20,473 | 36,865 | ||
| CREDITORS | |||
| Amounts falling due within one year | 7 | (601) | (588) |
| NET CURRENT ASSETS | 19,872 | 36,277 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 42,639 | 53,160 | |
| NET ASSETS | 42,639 | 53,160 | |
| FUNDS | 8 | ||
| Unrestricted funds | 42,639 | 53,160 | |
| TOTAL FUNDS | 42,639 | 53,160 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies and with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2nd September 2021
The financial statements were approved by the Board of Trustees on ............................................. and were signed on its behalf by:
Peter Lang ............................................. P S I Lang -Trustee
The notes form part of these financial statements
Page 4
Green & Away
Notes to the Financial Statements for the Year Ended 31 December 2020
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
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 allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted 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 statements.
2. ACTIVITIES FOR GENERATING FUNDS
| 31.12.20 | 31.12.19 | ||
|---|---|---|---|
| £ | £ | ||
| Fees receivable | 2,219 | 39,602 | |
| 3. | INVESTMENT INCOME | ||
| 31.12.20 | 31.12.19 | ||
| £ | £ | ||
| Deposit account interest | 167 | 162 | |
| 4. | NET INCOMING/(OUTGOING) RESOURCES | ||
| Net resources are stated after charging/(crediting): | |||
| 31.12.20 | 31.12.19 | ||
| £ | £ | ||
| Depreciation - owned assets | 7,589 | 5,628 |
Page 5
Green & Away
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
Trustees' expenses
| 31.12.20 | 31.12.20 | 31.12.19 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Trustees' expenses | - | 1,329 | |||
| There were no trustees' expenses paid for the year ended 31 December 2020. | |||||
| 6. | TANGIBLE FIXED ASSETS | ||||
| Plant and | |||||
| machinery etc | |||||
| £ | |||||
| COST | |||||
| At 1 January 2020 | 74,932 | ||||
| Additions | 13,473 | ||||
| At 31 December 2020 | 88,405 | ||||
| DEPRECIATION | |||||
| At 1 January 2020 | 58,049 | ||||
| Charge for year | 7,589 | ||||
| At 31 December 2020 | 65,638 | ||||
| NET BOOK VALUE | |||||
| At 31 December 2020 | 22,767 | ||||
| At 31 December 2019 | 16,883 | ||||
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 31.12.20 | 31.12.19 | ||||
| £ | £ | ||||
| Other creditors | 601 | 588 | |||
| 8. | MOVEMENT IN FUNDS | ||||
| Net movement | |||||
| At 1.1.20 | in funds | At 31.12.20 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 53,160 | (10,521) | 42,639 | ||
| TOTAL FUNDS | 53,160 | (10,521) | 42,639 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement in | |||
| resources | expended | funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 7,386 | (17,907) | (10,521) | ||
| TOTAL FUNDS | 7,386 | (17,907) | (10,521) |
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Pag8 6
Green & Away
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Comparatives for movement in funds | ||||
|---|---|---|---|---|
| Net movement | ||||
| At 1.1.19 | in funds | At 31.12.19 | ||
| £ | £ | £ | ||
| Unrestricted Funds | ||||
| General fund | 50,842 | 2,318 | 53,160 | |
| TOTAL FUNDS | 50,842 | 2,318 | 53,160 | |
| Comparative net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement in | ||
| resources | expended | funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 39,764 | (37,446) | 2,318 | |
| TOTAL FUNDS | 39,764 | (37,446) | 2,318 | |
| A current year 12 months and prior year 12 months combined position is as follows: | ||||
| Net movement | ||||
| At 1.1.19 | in funds | At 31.12.20 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 50,842 | (8,203) | 42,639 | |
| TOTAL FUNDS | 50,842 | (8,203) | 42,639 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement in | |
|---|---|---|---|
| resources | expended | funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 47,150 | (55,353) | (8,203) |
| TOTAL FUNDS | 47,150 | (55,353) | (8,203) |
Page 7
Green & Away
Detailed Statement of Financial Activities for the Year Ended 31 December 2020
| 31.12.20 | 31.12.19 | |
|---|---|---|
| £ | £ | |
| INCOMING RESOURCES | ||
| Grants received | ||
| Grants | 5,000 | - |
| Activities for generating funds | ||
| Fees receivable | 2,219 | 39,602 |
| Investment income | ||
| Deposit account interest | 167 | 162 |
| Total incoming resources | 7,386 | 39,764 |
| RESOURCES EXPENDED | ||
| Fundraising trading: cost of goods sold and other costs | ||
| Food purchases | 1,101 | 12,822 |
| Bar purchases | - | 4,437 |
| 1,101 | 17,259 | |
| Other resources expended | ||
| Rent | 3,475 | 2,799 |
| Repairs & maintenance | 1,692 | 3,479 |
| Consumables | 260 | 1,259 |
| Adverts, printing & stationery | 137 | 120 |
| Travelling expenses | 830 | 698 |
| Sundries | 114 | 178 |
| Accommodation costs | 840 |
- |
| Insurance | - | 1,000 |
| Light & heat | - | 661 |
| Telephone | 597 | 280 |
| Online hosting fees | 215 | 600 |
| Computer & software costs | 482 | 612 |
| Training | - | 385 |
| Depreciation charge | 7,589 | 5,628 |
| 16,231 | 17,699 | |
| Support costs | ||
| Management | ||
| Trustees' travelling expenses | - | 1,329 |
| Governance costs | ||
| Accountancy | 575 | 575 |
| Administration costs | - | 584 |
| 575 | 1,159 | |
| Total resources expended | 17,907 | 37,446 |
| Net (expenditure)/income | (10,521) | 2,318 |
This page does not form part of the statutory financial statements
Page 8