2023-03-31-accounts - The Centre For Enviromental Initiatives

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				Total	Total	Total	Total
			Notes	Unrestricted	Restricted	Funds	Funds
				funds	funds	2023	2022
Income
Donations and legacies				508,531	84,271	592,802	45,310
Charitable activities				340	25,004	25,344	41,029
Other trading	activities			36,580		36,580	14,310
Investments				280		280	227
Total				545,731	109,275	655,006	100,876
.Expenditure
Raising funds				414		414	427
Charitable activities				35,083	107,762	142,845	69,116
Total				35,497	107,762	143,259	69,543
Net income/(expenditure)			11	510,234	1,513	511,747	31,333
Transfers between funds			20	(26)	26
Net movement	in funds			510,208	1,539	511,747	31,333
Reconciliation	offunds
Fund balances	brought	forward	20	386,710	90,795	477,505	446,172
Fund balances	carried forward		20	8896,918	F92,334	f989,252	f477,505

					Notes	2023		2022
FIXEDASSETS
Tangible assets					14		759,693		736,114
Investments					15		1		1
							759,694		736,115
CURRENT ASSETS
Debtors					16	71,881		69,656
Cash at bank and		in hand				190,895		208,874
						262,776		278,530
CREDITORS
Amounts falling due		within one		year	17	18,688		518,264
NET CURRENT ASSETSI
(LIABILITIES)I							244,088		(239,734)
TOTAL ASSETS	LESSCURRENT
LIABILITIES							1,003,782		496,381
CREDITORS
Amounts falling due		after more		than
one year					18		14,530		18,876
NET ASSETS					19		8989,252		8477,505
FUNDS
Unrestricted funds	—	General	funds		20	114,809		103,713
		Designated		funds	20	782,109		282,997
							896,918		386,710
Restricted funds					20		92,334		90,795
TOTAL FUNDS							F989,252		F477,505

				AS	AT 31 MARCH 2	023
						Notes	2023	2022
							E	F
Cash flows from operating			activities
Net movement in funds per		statement		offinancial
activities							511,747	31,333
Adjustments for:
Interest receivable							(280)	(227)
Decrease/(increase)	in		debtors				(2,225)	1,034
(Decrease)/increase	in		creditors				(503,922)	49,401
Net cash (used in)lprovided			by operating
activities							5,320	81,541
Cash flows from investing			activities
Interest received						5	280	227
Payments to acquire tangible			fixed assets			14	(23,579)	(22,879)
Net cash (used in)lprovided			byinvesting		activities		(17,979)	58,889
Change in cash and cash		equivalents		in	the year
Cash and cash equivalents		brought forward					208,874	149,985
Cash and cash equivalents			carried forward				6190,895	F208,874

		Unrestricted	Restricted	Total	Total
		Funds	Funds	2023	2022
Gift aid donation	from Ecolocal Lodge
Development	Ltd (Note 21)	508,433		508,433
Grants and donations		98	84,271	84,369	F45,310
		f508,531	884,271	2592,802	F45,310

			Unrestricted	Restricted	Total	Total
			Funds	Funds	2023	2022
Grants	and	contracts	F340	625,004	225,344	F41,029

OTHER TRADING ACTIVITI	ES INCOME
	Unrestricted	Restricted	Total	Total
	Funds	Funds	2023	2022
Rental income	f36,580	ENil	f36,580	F14,310
All ofthe f14,310recognised	in 2022 related to unrestricted	funds.
INVESTMENT INCOME
	Unrestricted	Restricted	Total	Total
	Funds	Funds	2023	2022
Bank interest	8280	ENil	f280	2227

					Direct	Support	Total	Total
					Costs	Costs	2023	2022
Fundraising		activities			PNII	2414	F414	f427
All costs	for	raising	funds were unrestricted		for the current and prior years.
EXPENDITURE ON			CHARITABLE ACTIVITIES
					Direct	Support	Total	Total
					Costs	Costs	2023	2022
					E	P	E	F
Transport	and Travel				30,230	9,465	39,695	30,742
Growing	and	Greening			15,695	7,159	22,854	18,621
Cross-cutting		Environmental		Sustainability	64,935	15,361	80,296	19,753
					f110,860	231,985	8142,845	869,116

Of the f142,845 expenditure	Of the f142,845 expenditure	recognised	in 2023	(2022: 269,116), 235,083 (2022: 230,012) was	(2022: 269,116), 235,083 (2022: 230,012) was	(2022: 269,116), 235,083 (2022: 230,012) was	(2022: 269,116), 235,083 (2022: 230,012) was
charged to unrestricted	funds	and 2107,762 (2022:		f39,104)was charged to restricted funds.
ANALYSIS OF DIRECT COSTS
			Raising		Charitable	Total	Total
			Funds		Activities	2023	2022
					F		E
Wages, social security	and other
staff related costs					45,937	45,937	30,789
Project costs					32,221	32,221	11,062
Volunteer expenses					1,290	1,290	148
Printing, design and exhibitions					3,619	3,619
Training					576	576	260
Equipment and material	purchases				27,217	27,217	3,037
			ENII		f110,860	f110,860	f45,296
ANALYSIS OF SUPPORT COSTS
			Raising		Charitable	Total	Total
			Funds		Activities	2023	2022
					(inc.Governance)
					E
Wages and salaries			324			324	400
Provision of premises					14,982	14,982	14,836
Office administration				90	5,210	5,300	3,233
Insurance, professional	and bank costs				8,861	8,861	2,183
Governance (Note 10)					2,932	2,932	3,595
			6414		f31,985	f32,399	224,247

						2023	2022
						E
	Wages and salaries					324	400
	Auditor's	remuneration				1,860	1,824
	Provision	of premises				658	1,344
	Office administration					90	27
						F2,932	E3,595
11.	NET (EXPENDITURE)/INCOME
	Net (expenditure)/income			for the year is stated after charging:		2023	2022
	Auditor's	remuneration	-	Audit Services		F1,860	E1,824
			—Non-audit		services	2984	2984

STAFF COSTS
	2023	2022
	E	E
Wages and salaries	64,742	51,071
Social security costs
Pension costs	1,053	755
	265,795	f51,826

Direct charitable	activities
Management and	administration

FOR THE YEAR E TANGIBLE FIXEDASSETS	NDED 31 MARCH 202	3
	Assets under	Plant	and
	Construction	Machinery		Total
		E		F
Cost
At 1 April 2022	736,114	80,597		816,711
Additions	23,579			23,579
At 31 March 2023	759,693	80,597		840,290
Depreciation
At 1 April 2022 and at 31 March 2023		80,597		80,597
Net book value
At 31 March 2023	F759,693		ENil	6759,693
At 31 March 2022	f736,114		ENil	F736,114

	Subsidiary Undertaking	Subsidiary Undertaking
	The company's investment			in its subsidiary		company	represents	the	cost ofacquisition	ofthe whole of
	the ordinary	share capital	of EcoLocal Lodge Development Ltd					which was set up to participate in the
	development of a property. The aggregate capital (2022:f350,567). The company reported a profit for						and reserves at 31 March 2023 was 2506,077 the year off155,510(2022:8371,181)and has
	subsequently	made a distribution			under Gift	Aid rules	to the charity.
16.	DEBTORS
									2023	2022
									F	E
	Prepayment								2,225
	Other debtors								446	446
	Amounts owed from group			undertaking					69,210	69,210
									F71,881	P69,656
17.	CREDITORS	—amounts	falling		due within	one year
									2023	2022
	Taxation and	social security							285
	Accrued expenses								4,767	4,704
	Other creditors								9,106	8,890
	Bounce back	loan							4,530	3,775
	Bank loan									500,895
									F18,688	F518,264

CREDITORS	—Amounts falling due aft	er more than one year
The following	secured debts are included	within creditors:
			2023	2022
Bounce back	loan		14,530	18,876
Bank loan
			f14,530	218,876

ANALY	SIS OF NET ASSETS BETW	EEN FUNDS
		Unrestricted	Restricted	Total
2023		Funds	Funds	2023
		E		E
Fixed assets		759,694		759,694
Current	assets	170,442	92,334	262,776
Current	liabilities	(18,688)		(18,688)
Long-term liabilities		(14,530)		(14,530)
As at 31	March 2023	6896,918	892,334	F989,252

		Unrestricted	Restricted	Total
2022		Funds	Funds	2022
		E
Fixed assets		736,115		736,115
Current	assets	187,735	90,795	278,530
Current	liabilities	(518,264)		(518,264)
Long-term liabilities		(18,876)		(18,876)
As at 31	March 2022	f386,710	f90,795	f477,505

MOVEMENT IN FUNDS	MOVEMENT IN FUNDS	At 1 April				At 31 March
		2022	Income	Expenditure	Transfers	2023
2023		E	E		F	E
Restricted Funds:
Travel:
Interactive School Travel Experience
(TfL via LBS)		1,604		1,630	26
Bikestreet Project		839			(839)
Inclusive Cycling / Gear-Up		23,074	25,068	27,540	839	21,441
Local Food/Wildlife	and Nature
Conservation:
Local Food		10,582	10,879	9,310		12,151
Greener Schools Network		27				27
Walled Garden		959	173	471		661
Food Growing Training		1,728	4,325	2,548		3,505
Eco-tea			6,939			6,939
Volunteer Celebration	Event		720			720
Energy:
Warm Rooms/ LBS		1,611				1,611
Cross-cuffing Environmental:
Community Hall (Awards for All)		8,276		8,285		(9)
Eco-Wellbeing		22,141		18,302		3,839
Schools		940		940
Environmental Fair		15,424	53,965	31,918		37,471
Frost Fair		3,590	7,206	6,818		3,978
Total Restricted Funds		90,795	109,275	107,762	26	92,334
Unrestricted Funds:
General Fund		103,713	545,731	35,497	(499,138)	114,809
Designated Funds:
Building Acquisition	and
Development Fund		260,581			499,112	759,693
Reorganisation Fund		22,416				22,416
Total Designated Funds		282,997			499,112	782,109
Total Unrestricted Funds		386,710	545,731	35,497	(26)	896,918
Total Funds		F477,505	6655,006	F143,259	FNII	E989„252

MOVEIIENT IN FUNDS.	MOVEIIENT IN FUNDS.	MOVEIIENT IN FUNDS.	../Cont'd	../Cont'd
Comparative information			for the movement		in funds	in the previous year is as follows
				At 1 April					At 31 March
					2021	Income	Expenditure	Transfers	2022
2022					E		E		E
Restricted Funds:
Travel:
Interactive School Travel			Experience
(TfL via LBS)					1,604				1,604
Bikestreet Project					839				839
Inclusive Cycling / Gear-Up					11,961	32,852	21,739		23,074
Local Food/Wildlife		and	Nature
Conservation:
Local Food					12,904	7,127	9,449		10,582
Greener Schools Network					27				27
Walled Garden					936	191	168		959
Food Growing Training						1,728			1,728
Energy:
Warm Rooms/ LBS					1,611				1,611
Cross-cutting Environmental:
Community Hall (Awards			for All)			8,642	366		8,276
Eco-Wellbeing						22,141			22,141
Schools					940				940
Environmental Fair				18,231			2,807		15,424
Frost Fair					3,835		245		3,590
COVID fund					4,330		4,330
Total Restricted Funds				57,218		72„681	39,104		90,795
Unrestricted Funds:
General Fund				105,957		28,195	30,439		103,713
Designated Funds:
Building Acquisition		and
Development Fund				260,581					260,581
Reorganisation Fund				22,416					22,416
Total Unrestricted	Funds			388,954		28,195	30,439		386,710
Total Funds				f446,172		f100,876	669,543	KNil	f477,505

Related Party	Relationship	Details	Amount	Balance
2023
EcoLocal Lodge	Subsidiary	Interest free loan
Development Ltd	undertaking	repayable on demand	F69,210	F69,210
EcoLocal Lodge	Subsidiary
Development Ltd	undertaking	Gift aid donations	8508,433	ENil
EcoLocal Services Ltd	Directors/Trustees	Gift aid donations	F8,389	ENII

2022
EcoLocal Lodge	Subsidiary	Interest free loan
Development Ltd	undertaking	repayable on demand	869,210	F69,210
EcoLocal Lodge	Subsidiary
Development Ltd	undertaking	Gift aid donations	ENil	ENil
EcoLocal Services Ltd	Directors/Trustees	Giftaid donations	F2,000	ENil

				FOR T	HE YEAR ENDED	31 MARCH 2023
								Total
						Building		Unrestricted
					General	Acquisition	Reorganisation	Funds
					Fund	Fund	Fund	2023
							E	E
Income
Donations and		Legacies			508,531			508,531
Charitable activities					340			340
Other trading	activities				36,580			36,580
Investments					280			280
Total					545,731			545,731
Expenditure
Raising funds					414			414
Charitable activities					35,083			35,083
Total					35,497			35,497
Net income					510,234			510,234
Transfers between			funds		(499,138)	499,112		(26)
Net movement		in	funds		11,096	499,112		510,208
Reconciliation		of	funds
Fund balances		brought		forward	103,713	260,581	22,416	386,710
Fund balances		carried		forward	6114,809	F759,693	f22,416	f896,918