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2021-03-31-accounts

Charity Registration No. 1092031

Company Registration No. 04394724 (England and Wales)

SUNNYSIDE COMMUNITY GARDENS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

SUNNYSIDE COMMUNITY GARDENS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees H Wedmore
C Bourke
M Bourke
J Crisp
Z Gani
J Pearson
B Pavitt
A Swann
A Weir
Charity number 1092031
Company number 04394724
Registered office Sunnyside Ecology Centre
Hazelville Road
London
N19 3LX
Independent examiner Frances Wilde FCCA DChA
Warner Wilde
Chartered Certified Accountants
4 Marigold Drive
Bisley
Surrey
GU24 9SF

SUNNYSIDE COMMUNITY GARDENS

CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 15

SUNNYSIDE COMMUNITY GARDENS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and financial statements for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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)".

Objectives and activities

The charity's objects are :

1) to provide and maintain a public garden or gardens for the use and benefit of the inhabitants of Islington and others in the interests of social welfare and with the object of improving conditions of life for the said inhabitants;

2) to advance public education, particularly in horticultural skills; and

3) to promote the enhancement of the environment within North Islington and neighbourhood.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

This has been a truly challenging year due to Covid19 and how it has impacted the community in which we are based. We have, however, been able to support our community and volunteers as well as maintain the gardens throughout the lockdown.

We were able to do this due to the support of the two grant-giving bodies: The Postcode Lottery and the Lady Gould’s Trust, who continued to support us through the lockdowns. This meant that we had staff available three days a week during 2020-21.

Thanks to the Postcode Lottery we confirmed that a community gardener would run gardening sessions every Monday and Friday. On Mondays he ran our popular Green Gym. This is a day where a wide range of people do gardening to improve fitness and combat isolation by socialising outside. On Fridays he also ran our dropin gardening day, where a wide range of local people come to maintain Sunnyside Community Gardens for the general public. On Tuesdays, thanks to Lady Gauld’s Trust, we confirmed that a second gardener would run “Cook and Grow” for people in the community who need more support to access community gardening.

Our aim for the year had been to increase the number of volunteers we worked with but with the ongoing lockdowns we had to modify our plans. Due to us having many volunteers who were vulnerable, we made the difficult decision to stop volunteer gardening during the national lockdowns. Our staff continued to come in and maintain the gardens, this was necessary as the gardens were more heavily used than ever before, especially by families who lived in nearby flats who were home schooling their children. Many local people told us how having Sunnyside was a lifeline when they couldn’t travel or send their children to school.

We also worked hard to keep in touch with our volunteers, many of whom lived on their own and therefore were particularly isolated during lockdown. We had zoom meetings and sent postcards out to everyone. People walked through Sunnyside for their exercise and send photos of the gardens to the large WhatsApp group. We also started ‘growing at home’ activities. It started casually with people sharing photos of their house plants on social media and by sending emails. Then we had a ‘Carrot Top Growing’ competition which ended up with carrot tops in costumes or on exotic holidays, which cheered us all up from our own homes.

SUNNYSIDE COMMUNITY GARDENS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

One of the gardeners then organised a chilli growing project, where we sent chilli growing packs (with soil, pots and seeds) out to our volunteers so that they could grow many different types of chillies at home. The gardener also made and posted you-tube tutorials for volunteers to follow.

As the first lockdown started, a local mural artist offered to paint our portacabin (see picture). She chose images of plants at Sunnyside representing the four seasons. It gave a splash of colour and was appreciated by volunteers and users of the garden.

We opened up to volunteers whenever we were able to, starting with scheduling people for one-on-one gardening sessions with the community gardeners. When we were allowed to meet up outside in groups of six, we organised for five volunteers and one gardener. This all involved pre-booking and scheduling, but meant that we were at last able to get back into the garden together and give some proper love to the garden after only being able to do the bare minimum for so long. This was especially needed when it was getting so much use. To be able to come back safely we have had to take on Covid safety procedures. No longer were we able to all squeeze together in the portacabin when it poured down with rain. We have had to stay outside together in all sorts of weather, maintain social distancing and wear masks when we went inside. We still had lunch together but everyone sat two meters apart and everything touched was washed and sterilised.

The new regulations meant that it was impossible for us to accommodate everyone, as without a suitable indoor space we were unable to maintain a safe socially distance inside our cramped portacabin. As it was necessary to stay outside, people with limited mobility and dependant on minibuses couldn’t pop home to warm up or get dry and so were no longer able to come. This meant that we have had to stop our art therapy with one of our long term volunteers, and also his support worker. This was a sad pause to many years of therapeutic horticulture for people who need one-on-one support at Sunnyside. We decided as a community that we needed to fundraise for a new building especially designed to accommodate people with additional needs. We worked with volunteers and regular visitors to discuss what we would need in a new building.

Financial review

Income for the year was £48,147 (2020: £29,438), of which 33,163 (2020: £10,274) was restricted. Expenditure total £36,987 (2020: £56,896). The reserves at the end of the accounting period were general funds 14,282 (2020: £21,531) and restricted reserves £28,558 (2020: £10,149).

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a company limited by guarantee incorporated 14 March 2002.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

H Wedmore

C Bourke M Bourke J Crisp Z Gani J Pearson B Pavitt A Swann A Weir

SUNNYSIDE COMMUNITY GARDENS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

(CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The trustees are recruited from recommendations of local people with the mix of skills required by the Board.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees delegate the day-to-day management of the charity to a manager.

The trustees' report was approved by the Board of Trustees.

.............................. B Pavitt Trustee Dated: .........................

SUNNYSIDE COMMUNITY GARDENS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUNNYSIDE COMMUNITYGARDENS I report to the tnJstees on my examlnation of the financial Statements of Sunnysido Communrty Gardons {the charfjtyl for the year ended 31 Marth 2021. Responslbllltlo¥ and buls of report As the trustee$ of the tharrty land aLso lis directors for the purposes of ￿MpanY law) you are responsible for the preparation of the financial statements in accordance wlh the requiremants of the Comp8ni$$ Act 21NJ6 {the 2006 A¢tl. HavSng satisfled my8eW that tha 1Snandd slatemants of ts charfty are not requlred to bg 8udWed und8r Part 16 of the 2006Act and aro ellgible for indop6ndgnt examination. I report in r8spect of my examinatlon of th arftys flnanclal statements carfed out uThJer section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my gxamln81iorb I have followed all th8 appIl￿ble Direcllons glven ty the Charity Commissk*n under section 145151(bl of the 2011 Independont •xamln•rf8 •tat•m•nt I have complet9d my examination. I confim) that no rnatte￿ have come to my attention kn wnnoctkn wlth tho examinafjon glvlng mg cause to belleve that in any malerlal re8pect accounlro record8 were not kept In re¥p8ct of the charlty a8 requked by sgdon 388 of tho 2006 ACL. or the flnandal slaternents do not accord wtth those re￿$. or the flnanclal statements do not comply with the accounting requirements of Sgdon 396 of Ihe 2006 Act othor than any requlrement that the accounts glve a and fair wew which 15 not a matter considered as part of an Sndependenl 8xarnlnatlon.' or the fina￿181 slalemonls have not baon prepar•J In a¢¢ordanc• wlth the methods and principles of the Slalem8nl of Recommgnded Practice for accounJng and r8portlThJ by chariil89 applicable to charilles eparfng Ihelr accounts In aCcwd•￿ th8 Financial RwbtYJ Standard applkablo In the UK and Republlc of Ireland IFRS 1021. I hav• no con¢em8 and hève come a¢ro88 other matter8 In connectlon th8 examlnallon lo whlch attenllon should be drawn In this report in order to enable a proper understanding of the financral statements to b8 reachod. Frances Wld8 FCCA Dct Wam8r Wllde Chartored Certified Accountemts 4 Marigold Drive Blsl6y Surrey GU24 9SF loL

SUNNYSIDE COMMUNITY GARDENS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income from:
Donations and legacies
3
74
-
Charitable activities
4
10,324
33,163
Other trading activities
5
4,586
-
Total income
14,984
33,163
Expenditure on:
Charitable activities
6
22,233
14,754
Gross transfers
between funds
-
-
Net (expenditure)/income
for the year/
Net movement in funds
(7,249)
18,409
Fund balances at 1
April 2020
21,531
10,149
Fund balances at 31
March 2021
14,282
28,558		 TotalUnrestricted
Restricted
Total
funds
funds
2021
2020
2020
2020
£
£
£
£
74
850
-
850
43,487
10,324
10,274
20,598
4,586
7,990
-
7,990
48,147
19,164
10,274
29,438
36,987
26,683
30,213
56,896
-
(2,883)
2,883
-
11,160
(10,402)
(17,056)
(27,458)
31,680
31,933
27,205
59,138
42,840
21,531
10,149
31,680

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

SUNNYSIDE COMMUNITY GARDENS

BALANCE SHEET

AS AT 31 MARCH 2021

Notes
Fixed assets
10
Tangible assets
Current assets
Cash at bank and in hand
Creditors: amounts falling due within
11
one year
Net current assets
Total assets less current liabilities
Income funds
12
Restricted funds
Unrestricted funds		 2021
£
44,010
(1,170)		 £
-
42,840
42,840
28,558
14,282
42,840		 2020
£
31,821
(1,141)		 £
1,000
30,680
31,680
10,149
21,531
31,680

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2021.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on .........................

.............................. B Pavitt Trustee

Company Registration No. 04394724

SUNNYSIDE COMMUNITY GARDENS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

Sunnyside Community Gardens is a private company limited by guarantee incorporated in England and Wales. The registered office is Sunnyside Ecology Centre, Hazelville Road, London, N19 3LX.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

SUNNYSIDE COMMUNITY GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.5 Expenditure

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings

nil on land, 2% straight line on buildings

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

SUNNYSIDE COMMUNITY GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Donations and gifts 74 850

SUNNYSIDE COMMUNITY GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

4 Charitable activities

Charitable
Charitable
Income
Income
2021
2020
£
£
Sales within charitable activities 10,324
10,324
Performance related grants 33,163
10,274
43,487
20,598
Analysis by fund
Unrestricted funds 10,324
10,324
Restricted funds 33,163
10,274
43,487
20,598
Other trading activities
Unrestricted Unrestricted
funds funds
2021 2020
£ £
Fundraising events 4,586 7,990

5 Other trading activities

SUNNYSIDE COMMUNITY GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

6 Charitable activities

Charitable Projects
Share of support costs (see note 7)
Share of governance costs (see note 7)
Analysis by fund
Unrestricted funds
Restricted funds
Support costs
Support
costs
Governance
costs
£
£
General support costs
3,965
-
Light and heat
1,429
-
Subcontractors
15,000
-
Water rates, printing,
postage and stationery
669
-
Independent Examiner
fees
-
1,170
21,063
1,170
Analysed between
Charitable activities
21,063
1,170		 Charitable
Expenditure
Charitable
Expenditure
2021
2020
£
£
14,754
30,213
21,063
25,530
1,170
1,153
36,987
56,896
22,233
26,683
14,754
30,213
36,987
56,896
2021
Support
costs
Governance
costs
2020
£
£
£
£
3,965
8,445
-
8,445
1,429
437
-
437
15,000
14,290
-
14,290
669
2,358
-
2,358
1,170
-
1,153
1,153
22,233
25,530
1,153
26,683
22,233
25,530
1,153
26,683

7 Support costs

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

SUNNYSIDE COMMUNITY GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

9 Employees

There were no employees during the year.

10 Tangible fixed assets

Tangible fixed assets
Freehold land and buildings
£
Cost
At 1 April 2020 1,000
Disposals (1,000)
Carrying amount
At 31 March 2021 -
At 31 March 2020 1,000

11 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2021 2020
£ £
Accruals and deferred income 1,170 1,141

SUNNYSIDE COMMUNITY GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

12 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Transfers Balance at Incoming Resources Balance at
1 April 2019 resources expended 1 April 2020 resources expended
31		 March 2021
£ £ £ £ £ £ £ £
Awards for All 9,278 - (5,313) - 3,965 - (300) 3,665
Lady Goulds Trust - - - - - 8,670 (3,523) 5,147
Morris Charitable Trust 13,334 5,000 (12,721) - 5,613 2,500 (2,297) 5,816
Nationwide Foundation 4,481 - (3,960) - 521 - - 521
Skipton Building society 112 4,915 (6,405) 1,378 - - - -
Postcode Lottery Funding - - - - - 18,887 (7,734) 11,153
Elthorne Pride - 350 (300) - 50 - - 50
Coop Grant - 9 (1,514) 1,505 - 595 - 595
Support - - - - - 2,511 (900) 1,611
27,205 10,274 (30,213) 2,883 10,149 33,163 (14,754) 28,558

SUNNYSIDE COMMUNITY GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

12 Restricted funds

(Continued)

Awards for All: Renovate the pond and erect new fences

Lady Goulds Trust: Tuesday Cook and Grow for people in the community who need more support to access community gardening.

Morris Charitable Trust: one-off Covid relief grant.

Nationwide Foundation: Horticulture Therapy Project.

Skipton Building Society: New furniture for Portacabin.

Postcode Lottery Funding: running Monday 'Green Gym' community gardening and Friday community gardens drop-ins for local people. Co-op Grant: a grant for local cause ie supporting the community garden.

SUNNYSIDE COMMUNITY GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

13
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2021
2021
£
£
Fund balances at 31
March 2021 are
represented by:
Tangible assets
-
-
Current assets/
(liabilities)
14,283
28,558
14,283
28,558		 TotalUnrestricted
funds
Restricted
funds
2021
2020
2020
£
£
£
-
1,000
-
42,841
20,531
10,149
42,841
21,531
10,149		 Total
2020
£
1,000
30,680
31,680

14 Related party transactions

There were no disclosable related party transactions during the year (2020 - none).