Company registration number: CE022800 Charity registration number: 1083827 ## Green and Away Annual Report and Financial Statements for the Year Ended 31 December 2023 ||**Green and Away**|| |---|---|---| ||**Contents**|| |Reference and Administrative Details||1| |Trustees' Report||2 to 4| |Statement of Trustees' Responsibilities||5| |Independent Examiner's Report||6| |Statement of Financial Activities||7| |Balance Sheet||8| |Notes to the Financial Statements||9 to 15| ## **Green and Away** ## **Reference and Administrative Details** ## **Trustees** P S I Lang B P Crucefix E Andrews D Lindeque A Hunnebuck-Wells L V Henderson R Butler R Hembery (resigned 17 January 2024) A Boudier I Barr R Hardie (appointed 1 October 2023) G Berthaud-Muller (appointed 6 November 2023) L Norman (appointed 6 November 2023) ## **Principal Office** c/o The Fold Bransford Worcester Worcestershire WR6 5JB ## **Company Registration Number** CE022800 ## **Charity Registration Number** 1083827 ## **Independent Examiner** Ballards LLP Oakmoore Court 11C Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH Page 1 ## **Green and Away** ## **Trustees' Report** The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2023. ## **Aim and Method of Working** The aim of Green & Away (G&A) is to promote environmental and social issues education 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 events gain firsthand experience of living in a sustainable way. G&A provides the facilities needed for an event and administrative support to the users, thus enabling groups a meaningful and accessible way to host a successful gathering. Providing 3 vegetarian meals per day (with some vegetables grown on site), lighting is powered by solar panels, and showers are heated by locally grown wood, for example. We offer a variety of educational workshops including building with sustainable materials, eating sustainably, social issues debates, cultural exchanges 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 who make all the running decisions, with input from volunteers and interns during the season. The trustees are drawn from the volunteer community and are those who have the time and experience to take on the extra responsibilities or direct the charity from an operational level. We are aided by a team of interns appointed each year. The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. The enclosed financial statements give an overview of the finances of G&A which have been prepared on an appropriate accounting basis in accordance with the Charities Act 2011. Funds are raised through the hiring out of the venue to groups, with income contributing to the direct costs of running the event for participants but also for food and accommodation for volunteers, new equipment, education provision and reserves. It is our general policy to hold a substantial amount in reserves should we need to replace key pieces of equipment, which are generally not insurable, such as a new canvas marquee which could amount to a one-off cost of over a third of our yearly income. Overall G&A is in a stable financial position in having charitable activities fully funded by our services and no debt or losses. Current endeavours are focussing on using our platform and reserves to offering discounted event hire to groups that would otherwise not have access to such a space, in order to increase our impact. The charity has adopted the constitution of a Charitable Incorporated Organisation and was converted as such with the Charity Commission on 26 October 2020, as amended on 27 March 2023. Page 2 ## **Green and Away** ## **Trustees' Report** ## **Annual Cycle** In a typical year, 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. In early summer, the season’s volunteer crew assembles at the campsite about a fortnight before the first conference to construct the events venue and community space. Every Wednesday throughout the season there is an education afternoon where the volunteers learn and teach a variety of educational workshops. Throughout a period of 5-6 weeks various eco-friendly events such as conferences, workshops and social gatherings are held by external groups, facilitated by the G&A volunteer crew. The camp is dismantled at the end of the season. This was the organisation’s fourteenth season at Bransford, Worcestershire. ## **Season Review** The first event of the year was an online trustee meeting held in March to discuss the upcoming season. Interns were appointed in early May and volunteers were recruited throughout the months leading up to the season and events. We again held the Resurgence Summer Camp and the annual gathering of Ecopsychology UK, both small conferences inspiring deeper connection with nature and promoting social justice and environmental spirituality throughout the UK and abroad. We also welcomed Black Girls Hike for a camping retreat, supporting them in their mission of creating a safe and welcoming space for black women to be outdoors. We held a 60th birthday celebration as well as a wedding, introducing environmental awareness to a new audience and helping us raise funds for the ongoing running of the project. Guests this year were a mix of returning groups already deeply integrated into the environmental movement, and others experiencing low-impact outdoor living for the very first time. This mixture of people attending our site, which totaled 500 over the period, provided a wide range of experiences and opportunities to educate and share ideas. Most guests who filled out a feedback form stated that they were likely to change their behaviour for the better or had learnt something new as a result of coming to Green & Away or that they were already environmentally conscious with many commenting on the optimistic feelings they were taking away with them from spending time outdoors in a positive community. We had 81 volunteers from 10 different countries, including the UK and Europe, Syria, China, Brazil, Argentina, South Korea and Australia. We had 10 interns gaining in-depth knowledge and experience in the running of a charitable organisation and outdoor events space. All volunteers who filled out a post-volunteering feedback form said that their knowledge of environmental issues had improved and that they were likely to make pro-environmental lifestyle choices as a result of coming to G&A. Volunteer and intern applications returned to usual numbers following a low turnout last year. In October, the trustees held an online meeting to discuss the successes of the season as well as what can be improved for the following year to maximise impact and greater meet our objectives. Page 3 ## **Green and Away** ## **Trustees' Report** The annual report was approved by the trustees of the charity on ..March 24 2024.................. and signed on its behalf by: ......Peter Lang................................... P S I Lang Trustee Page 4 ## **Green and Away** ## **Statement of Trustees' Responsibilities** The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees of the charity on ......24 March 2024.............. and signed on its behalf by: .....Peter Lang.................................... P S I Lang Trustee Page 5 ## **Green and Away** ## **Independent Examiner's Report to the trustees of Green and Away** I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2023. ## **Responsibilities and basis of report** As the charity trustees of Green and Away you are responsible for the preparation of the accounts in acordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of Green and Away's account carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of Green and Away as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ...................................... M A Skellum FCA ICAEW Ballards LLP Oakmoore Court 11C Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH 24 March 2024 Date:............................. Page 6 ## **Green and Away** ## **Statement of Financial Activities for the Year Ended 31 December 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)** ||**Unrestricted**
**Total**| |---|---| ||**funds**
**2023**| |**Note**|**£**
**£**| |**Income and Endowments from:**|| |Charitable activities
2|63,736
63,736| |Investment income
3|259
259| |Other income|351
351| |Total Income|64,346
64,346| |**Expenditure on:**|| |Raising funds|619
619| |Charitable activities
4|(48,783)
(48,783)| |Total Expenditure|| ||(48,164)
(48,164)| |Net income|16,182
16,182| |Net movement in funds|16,182
16,182| |**Reconciliation of funds**|| |Total funds brought forward|44,889
44,889| |Total funds carried forward
13|61,071
61,071| ||**Unrestricted**
**Total**| ||**funds**
**2022**| |**Note**|**£**
**£**| |**Income and Endowments from:**|| |Charitable activities
2|45,764
45,764| |Investment income
3|125
125| |Other income|475
475| |Total Income|46,364
46,364| |**Expenditure on:**|| |Charitable activities
4|(36,350)
(36,350)| |Total Expenditure|| ||(36,350)
(36,350)| |Net income|10,014
10,014| |Net movement in funds|10,014
10,014| |**Reconciliation of funds**|| |Total funds brought forward|34,875
34,875| |Total funds carried forward
13|44,889
44,889| All of the charity's activities derive from continuing operations during the above two periods. Page 7 ## **Green and Away** ## **(Registration number: CE022800) Balance Sheet as at 31 December 2023** ||**2023**
**2022**| |---|---| |**Note**|**£**
**£**| |**Fixed assets**|| ||| |Tangible assets
9|14,680
15,518| |**Current assets**|| ||| |Stocks
10|2,677
1,008| |Debtors
11|10,144
3,000| |Cash at bank and in hand|41,070
34,123| ||53,891
38,131| |**Creditors: Amounts falling due within oneyear**
12|| ||(7,500)
(8,760)| |**Net current**assets|46,391
29,371| |**Net**assets|61,071
44,889| |**Funds of the charity:**|| |**Unrestricted income funds**|| ||| |Unrestricted funds|61,071
44,889| |**Total funds**
13|61,071
44,889| The financial statements on pages 7 to 15 were approved by the trustees, and authorised for issue on ...March 24 2024................. and signed on their behalf by: ...Peter Lang...................................... P S I Lang Trustee Page 8 ## **Green and Away** ## **Notes to the Financial Statements for the Year Ended 31 December 2023** ## **1 Accounting policies** ## **Summary of significant accounting policies and key accounting estimates** The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. ## **Statement of compliance** The financial statements have been prepared in accordance with Accounting and Reporting by 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 (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. ## **Basis of preparation** Green and Away meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. ## **Going concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. ## **Exemption from preparing a cash flow statement** The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements. ## **Income and endowments** ## _**Investment income**_ Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. ## **Expenditure** All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs. ## _**Raising funds**_ These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds. Page 9 ## **Green and Away** ## **Notes to the Financial Statements for the Year Ended 31 December 2023** ## _**Charitable activities**_ Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## **Governance costs** These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including accountancy, strategic management and trustees’s meetings and reimbursed expenses. ## **Taxation** The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## **Tangible fixed assets** Individual fixed assets costing £0 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. ## **Depreciation and amortisation** Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: **Asset class Depreciation method and rate** Plant and machinery 25% RB ## **Stock** Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO). ## **Cash and cash equivalents** Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. ## **Fund structure** Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity. Page 10 ## **Green and Away** ## **Notes to the Financial Statements for the Year Ended 31 December 2023** |**2**
**Income from charitable activities**|| |---|---| ||**Unrestricted**| ||**funds**| ||**Total**
**Total**| ||**General**
**2023**
**2022**| ||**£**
**£**
**£**| |Environmental education and training|63,736
63,736
45,764| |**3**
**Investment income**|| ||**Unrestricted**| ||**funds**| ||**Total**
**Total**| ||**General**
**2023**
**2022**| ||**£**
**£**
**£**| |Interest receivable and similar income;|| |Interest receivable on bank deposits|259
259
125| |**4**
**Expenditure on charitable activities**|| ||**Unrestricted**| ||**funds**| ||**Total**
**Total**| ||**General**
**2023**
**2022**| |**Note**|**£**
**£**
**£**| |Governance costs
5|6,327
6,327
3,383| Page 11 **Notes to the Financial Statements for the Year Ended 31 December 2023** ## **Green and Away** ## **5 Analysis of governance and support costs** |**5**
**Analysis of governance and support costs**|**5**
**Analysis of governance and support costs**| |---|---| |**Governance costs**|| ||| ||**Unrestricted**| ||**funds**| ||**Total**
**Total**| ||**General**
**2023**
**2022**| ||**£**
**£**
**£**| |Independent examiner fees|| |Examination of the financial statements|1,658
1,658
1,583| |Othergovernance costs|4,669
4,669
1,800| ||6,327
6,327
3,383| Page 12 ## **Green and Away** ## **Notes to the Financial Statements for the Year Ended 31 December 2023** ## **6 Trustees remuneration and expenses** During the year the charity made the following transactions with trustees: Dan Lindeque, a trustee, received £4,500 in honorarium for his services (2022: £1,800). Travel costs of £1,139 relate to trustees travel to and from the site (2022: £1,677). ## **7 Independent examiner's remuneration** |**7**
**Independent examiner's remuneration**||| |---|---|---| ||**2023**|**2022**| ||**£**|**£**| |Examination of the financial statements|1,658|1,583| ## **8 Taxation** The charity is a registered charity and is therefore exempt from taxation. ## **9 Tangible fixed assets** |**9**
**Tangible fixed assets**|| |---|---| ||**Plant and ma-**
**chinery**
**Total**| ||**£**
**£**| |**Cost**|| |At 1 January 2023|92,224
92,224| |Additions|4,055
4,055| |At 31 December 2023|96,279
96,279| |**Depreciation**|| |At 1 January 2023|76,706
76,706| |Charge for theyear|4,893
4,893| |At 31 December 2023|81,599
81,599| |**Net book value**|| |At 31 December 2023|14,680
14,680| |At 31 December 2022|15,518
15,518| |**10**
**Stock**|| ||**2023**
**2022**| ||**£**
**£**| |Stocks|2,677
1,008| Page 13 **Notes to the Financial Statements for the Year Ended 31 December 2023** ## **Green and Away** |**11**
**Debtors**|**11**
**Debtors**| |---|---| |**2023**
**2022**|| |**£**
**£**|| |Trade debtors
10,144
3,000|| |**12**
**Creditors: amounts falling due within one year**|| |**2023**
**2022**|| |**£**
**£**|| |Accruals
7,500
8,760|| |**13**
**Funds**|| |**Balance at 1**
**January 2023**
**Incoming re-**
**sources**
**Resources ex-**
**pended**
**Balance at 31**
**December 2023**|| |
**£**
**£**

**£**
**£**|| |**Unrestricted funds**|| |General
(44,889)
(64,346)
48,164
(61,071)|| |**Balance at 1**
**January 2022**
**Incoming re-**
**sources**
**Resources ex-**
**pended**
**Balance at 31**
**December 2022**|| |
**£**
**£**

**£**
**£**|| |**Unrestricted funds**|| |General
(34,875)
(46,364)
36,350
(44,889)|| |**14**
**Analysis of net assets between funds**|| ||**Unrestricted**| ||**funds**| ||**General**
**Total funds**| ||**£**
**£**| |Tangible fixed assets|14,680
14,680| |Current assets|53,891
53,891| |Current liabilities|(7,500)
(7,500)| |Total net assets|61,071
61,071| Page 14 ## **Green and Away** ## **Notes to the Financial Statements for the Year Ended 31 December 2023** |**15**|**Analysis of net funds**||||| |---|---|---|---|---|---| |||**At 1 January**|||**At 31 Decem-**| |||**2023**|**Cash**|**flow**|**ber 2023**| |||**£**|**£**||**£**| |Cash at bank and in hand||34,123||6,947|41,070| |Net debt||34,123||6,947|41,070| ## **16 Related party transactions** There were no related party transactions in the year. Page 15 ## **Green and Away** ||**Total**
**Total**| |---|---| ||**2023**
**2022**| ||**£**
**£**| |**Income and Endowments from:**|| |Events Income|63,736
45,764| |Investment income|259
125| |Other income|351
475| |Total Income|64,346
46,364| |**Expenditure on:**|| |(Profit)/loss on disposal of tangible fixed assets|619
-| |Food and Bar Purchases|(24,593)
(16,246)| |Consumables|(140)
(292)| |Depreciation of plant and machinery|(4,893)
(5,173)| |Staff training|(929)
(900)| |Rent and rates|(2,650)
(3,000)| |Light, heat and power|(875)
(533)| |Insurance|(359)
(353)| |Repairs and maintenance|(3,137)
(1,018)| |Telephone and fax|(623)
(159)| |Computer software and maintenance costs|(345)
(336)| |Sundry expenses|(2,130)
(2,216)| |Motor expenses|(40)
(620)| |Travel and subsistence|(1,353)
(1,677)| |Promotional expenses|(321)
(401)| |Bank charges|(68)
(43)| |Printing, postage and stationery|(169)
-| |Accountancy fees|(1,658)
(1,583)| |Honorarium|(4,500)
(1,800)| |Total Expenditure|| ||(48,164)
(36,350)| |Net income|16,182
10,014| |Net movement in funds|16,182
10,014| |**Reconciliation of funds**|| |Total funds brought forward|44,889
34,875| |Total funds carried forward|61,071
44,889| Page 16